Appendix C1 - Benchmark Index by Function - Finance

Executive Group Benchmark - Number: 8-M-1

Position Title: Corporate Comptroller

General Accountability

Is accountable, as the Department's senior financial officer, for providing corporate leadership in articulating, developing and implementing strategies, frameworks and approaches to ensure the integrity of financial and materiel management; promoting and implementing modern comptrollership in the Department; and establishing and maintaining a corporate planning, reporting, and performance management framework to support all levels of management in the achievement of the Department's strategic and operational goals.

Organization Structure

The position is 1 of 12 executive positions at the first managerial level reporting to the Deputy Minister. The other positions are Assistant Deputy Minister (Business Law) and Counsel; Corporate Secretary; Ethics Counsellor; Assistant Deputy Minister, Policy; Executive Director, Investment; Assistant Deputy Minister, Operations; Assistant Deputy Minister, Delivery Partnerships; Assistant Deputy Minister, Science and Technologies; Director General, Communication; Director General, Human Resources; and Chief Information Officer.

Specific functions of the positions reporting to the Corporate Comptroller are as follows:

Director, Financial and Materiel Management, (staff of 55) as the senior full-time financial officer, is responsible for directing the design, implementation and coordination of payment and accounting services operations for the Department; directing the revenue and accounts receivable function, including analysis, invoicing and reporting functions associated with both repayable contribution program and contingent liabilities; managing the verification of all payments; managing the preparation of financial statements and reports for managerial control and for inclusion in the Public Accounts; directing the operation of the complete materiel management program, including contracting and procurement, asset management, warehousing, fleet management and the disposal of all materiel; advising on the terms and conditions of new grant and contribution programs; and providing functional guidance and advice to headquarters, regional managers and staff.

Director, Resource Management, (staff of 25) is responsible for preparing, analysing, coordinating and communicating all corporate financial plans and reports, such as the Annual Reference Level Update (ARLU), Estimates, internal budget, and financial management reports; directing and coordinating departmental pricing, cost accounting and cost analysis, including product-line / service-line cost determination for all departmental activities; coordinating the preparation of all Treasury Board submissions; providing advice to sectors and resolving any Treasury Board Secretariat and sector issues before the submission is finalized; and directing financial staff in each program sector.

Director, Policy and Systems, (staff of 45) directs and coordinates financial and materiel policy development, and the horizontal/integrating elements of financial management (such as policy, training and audit liaison), interpretation and the adaptation of central agency policies to the departmental context. As part of a "cluster group" of 15 federal departments and agencies, manages the Integrated Financial and Materiel System project to overhaul and modernize the Department's financial system, which involves moving from a legacy-based mainframe system to an SAP-based client-server environment.

Director, Corporate Planning and Performance Coordination, (staff of 3) is responsible for directing departmental strategic corporate planning and performance management efforts; assessing, coordinating and integrating the departmental business plans, the Report on Plans and Priorities, and the Departmental Performance Report; ensuring that consultative mechanisms are in place to respond to key horizontal issues identified by the Treasury Board and to the impact and results requirements of Parliament; providing leadership in the development of the departmental planning framework; and providing strategic planning direction for departmental role and mandate issues.

Nature And Scope

The Corporate Comptroller, as the senior financial officer, provides corporate leadership for the development, implementation and management of integrated processes required by the Department to manage financial risks, ensure understanding of the financial implications of decisions, report on financial results, and protect against fraud, financial negligence, the violation of financial rules or principles, and losses of assets or public money. The incumbent ensures the establishment and maintenance of financial and materiel management frameworks in the Department, and reports periodically on the management of these functions to the Deputy Minister, the Comptroller General and the Receiver General, in compliance with government-wide standards. The incumbent is also responsible for providing functional direction and advice on financial, materiel management and corporate governance matters.

A major challenge for the position is the Department's refocussing on revenue generation, which represents half of its operating expenses. A large portion of this revenue is generated from the repayment of direct financial assistance to clients. With the increased focus on partnerships and revenue generation, the incumbent develops approaches and processes to assist line managers in achieving their goals and maintains the integrity of the Department's comptrollership regime.

Financial management issues are increasingly governed by the Treasury Board Secretariat comptrollership model, which requires an approach that integrates both financial and non-financial information in managing risk, understanding financial implications of business decisions before they are taken, reporting on financial results based on a clear understanding of roles and responsibilities, outcomes and performance indicators, and sharing common values and ethics.

The Corporate Comptroller directs, applies and monitors the application of policies, procedures, guidelines and standards for the delivery of procurement, contracting and materiel management services. The incumbent develops, implements and monitors policies, procedures and guidelines governing all aspects of tendering, contract award and the administration of contracts for services and consultants. This is done in the context of general policy guidelines issued by central agencies. However, the incumbent is called upon to adapt these policies to the unique operating environment of the Department, which is characterized by a number of special operating agencies (SOAs) and by a wide variety of program funding and revenue-generation arrangements, and the appropriation regimes.

The Corporate Comptroller is the principal adviser to the Department's executives, Assistant Deputy Ministers, Deputy Minister and Minister on all matters concerning the effective allocation and use of the Department's financial resources. The incumbent plays a critical role in assessing policy and program opportunities and constraints associated with the maintenance of current and the establishment of new departmental policy and program initiatives. The incumbent develops and maintains state-of-the-art reporting systems and conducts detailed analyses of resources allocated and required in order to provide objective advice that will assist the Department in optimizing its investment in new programs and services and ensure the fairness and probity of resource allocations and management. In particular, the Comptroller supports the Deputy Minister in managing and allocating corporate resources and addressing financial pressures.

The Corporate Comptroller develops and implements corporate policy frameworks designed to guide the planning and delivery of a number of corporate functions that are central to the achievement of the Department's mandate. As the Department's senior financial officer, the incumbent plays a key role in departmental planning processes by recommending the establishment of basic financial objectives, including financial and resource allocation and the broad financial management policies that support line managers in meeting their operational goals.

Many of the Comptroller's duties require leadership in order to achieve strategic non-financial priorities of the Minister and Deputy Minister. In this context, the Comptroller is responsible for implementing the Deputy Minister's vision of an appropriate corporate governance framework, particularly for SOAs. This involves establishing principles for governing the relationship between the Department and its six SOAs and for writing memoranda of understanding between corporate service providers and the SOAs.

The Corporate Comptroller provides corporate leadership in developing and coordinating the preparation of planning frameworks, the annual departmental Report on Plans and Priorities, the Departmental Performance Report and the business plan. As the business-planning / priority-reporting process is currently in a state of rapid flux, this role is essential to providing leadership in the Department so that it remains in the vanguard of federal departments in corporate planning and performance management.

The Corporate Comptroller is in frequent contact with the Department's senior staff, its affiliated SOAs, the Treasury Board Secretariat and Public Works and Government Services Canada in order to represent the interests and concerns of the Department with respect to financial, materiel and asset management, and to negotiate service agreements and related policy matters. The incumbent also represents the Department on a number of interdepartmental committees dealing with general corporate policy issues and services.

Dimensions (Constant Dollars)
FTEs: 140 plus 20 consultants
Operating budget: $1.8 million
Departmental budget: $185 million

Specific Accountabilities

  1. Supports the achievement of strategic initiatives through the development and implementation of innovative and effective frameworks for financial management, asset management, materiel management, and corporate planning and reporting, which promote modern comptrollership across the Department.
  2. As the senior financial officer, is accountable for the robustness, integrity and service quality of the Department's financial and materiel management systems and policies.
  3. Provides authoritative advice on financial, materiel management, planning and performance measurement matters to senior departmental executives in order to support the development of the Department's corporate strategic vision.
  4. On behalf of the Deputy Minister, leads a number of structure-related strategic initiatives and orients the Department toward a financial planning and management framework that supports the principles, policies and practices of modern comptrollership.

Evaluation Rationale

Corporate Comptroller

Know-How

G
Mastery of government policies, approaches, practices and priorities related to financial management, operational planning, information management and technology, and materiel and asset management. Intimate knowledge of the policy and program strategies, priorities, operations, services and corporate management of the Department and associated agencies; professional knowledge of the resourcing priorities and mechanisms of other departments associated with the Department's policy and program agenda; and expert knowledge about managing cultural change, commissions, boards and SOAs, as well as revenue generation.
III
Manages and coordinates the formulation of plans and policies, as well as the delivery of client-focussed financial and materiel management services to the Department; directs initiatives to achieve collaborative delivery of corporate services throughout the Department; and manages the development and implementation of strategies and initiatives related to corporate governance.
3
Successful achievement of objectives requires the incumbent to advise senior management on strategic directions in order to streamline and re-engineer business processes throughout the Department's portfolio.
800
High number reflects the expertise required to provide corporate leadership in the delivery of the corporate financial and management services and to facilitate the collaborative management of business renewal initiatives throughout the Department and associated agencies, with a mix of funding regimes.

Problem Solving / Thinking

G
Thinking within governmental policies and priorities for the cost-effective use of financial and materiel resources of the government; thinking is done within the broad scope of the government's efforts to modernize the comptrollership function.
4
Evaluative and constructive thinking is required to establish corporate financial and materiel management solutions to support departmental strategic and operational objectives and to develop the Department's corporate governance structures within a multiplicity of funding regimes and a broad range of business lines.
(57) 460
Standard percentage reflects the requirement to identify, recommend and support new directions for the Department in managing its financial, materiel management and business processes, and to formulate its corporate governance structures.

Accountability / Decision Making

G
Reporting to the Deputy Minister, ensures that the Department has a coherent policy direction for renewing all facets of corporate financial and materiel management, as well as the corporate governance structures throughout the Department and associated agencies.
5C
Contributory impact on all activities undertaken by the Department. The proxy used to represent these activities is a departmental budget of $185 million (constant).
528
The number selected is consistent with the influence of the position on the direction taken by the Department in the management of its financial and materiel resources and with the proxy selected.

Summary

GIII3 800
G4(57) 460
G5C 528
Total = 1788 A1
Corporate Comptroller - Number: 8 - M - 1
Org chart of the CORPORATE COMPTROLLER
Figure: 8 – M – 1 - Text version

Benchmark Number: 8 – M – 1

Corporate Comptroller

The subject position is at the first managerial level reporting to the deputy head, and there are 11 peer positions at the same reporting level.

Reporting to the Corporate Comptroller are 4 Directors.

Linear organisation chart:

Deputy Minister (Departmental deputy head)

  • Assistant Deputy Minister, Business Law and Counsel
  • Corporate Secretary
  • Ethics Counsellor
  • Assistant Deputy Minister, Policy
  • Executive Director, Investment
  • Assistant Deputy Minister, Operations
  • Assistant Deputy Minister, Delivery Partnerships
  • Assistant Deputy Minister, Science and Technologies
  • Director General, Communication
  • Director General, Human Resources
  • Chief Information Officer
  • Corporate Comptroller
    • 4 Directors for :
      • Financial and Materiel Management
      • Resource Management
      • Policy and Systems
      • Corporate Planning and Performance Coordination

Executive Group Benchmark - Number: 7-M-1

Position Title: Director General, Finance

General Accountability

Is accountable for providing corporate leadership in the planning, development and implementation of Agency strategies, policies and accountability frameworks to ensure the integrity of national resource and financial management services; and providing authoritative advice to management on these matters.

Organization Structure

This is one of five positions at the second managerial level reporting to the Deputy Commissioner, Corporate Management and Comptrollership. The others are Director General, Asset Management; Director General, Internal Audit; Director General, Procurement and Contracting; and Director General, Business Solutions.

Specific functions of the senior positions reporting to the Director General, Finance, are as follows:

Director, Financial Management, (staff of 27) is responsible for preparing, analysing, coordinating and communicating all corporate financial plans and reports, such as performance reports to Parliament, Annual Reference Level Updates, estimates and Agency performance reports; and serves as the Agency cash flow manager and contract policing cost-recovery manager, which involves directing the analysis and evaluation of all major resource proposals, including capital and longer-term operational investments.

Director, Information Systems, (staff of 29) is responsible for developing appropriate controls, standards, best practices and policies to support responsible spending and safeguarding of the financial budget and human resources; and developing, enhancing, maintaining and supporting the Agency's Total Expenditures and Asset Management system.

Director, Accounting Operations, (staff of 11) is responsible for the accounting and control of revenues and the appropriation of funds from central agencies in support of the Agency's operations; monitoring budget allocations and expenditures nationally by business line, including management of the financial aspects of policing contracts with the Agency's provincial, municipal and First Nations contract partners; providing functional direction to the delivery of accounting services in the regions; and overseeing accounting operations in the National Capital Region.

Nature And Scope

The Agency is responsible for the federal government's law enforcement program. The Agency also provides policing services throughout Canada, under the terms of policing agreements, to all provinces and territories, except Ontario and Quebec, and to multiple municipalities and First Nations communities.

The financial planning, management and control of the Agency's activities are unique. In addition to the services provided by most other government departments, the Agency leads the federal government in revenues by providing cost-recovered services to other jurisdictions. Those services represent over one third of the Agency budget. The Agency also has a diverse workforce, with three distinct populations: public servants, regular members and civilian members. The Agency has full authority to negotiate and to deliver pay and pension services to regular and civilian members and retirees.

As the senior full-time financial officer, the Director General, Finance, provides corporate and professional leadership for the development, implementation and management of overarching resource and finance planning, management, control, reporting policies, approaches, systems and services. Key elements to providing corporate leadership include ensuring quality, reliability and availability of financial and non-financial information; assessing control systems; establishing risk management frameworks; promoting values and ethics; and advancing the Agency's goals, including aligning resources with priorities, allowing flexibility for alternative service delivery, and enhancing managerial excellence, responsibility and accountability.

The Director General ensures that all critical elements of sound financial management planning, monitoring and reporting practices are integrated into and supportive of the Agency's strategic and operational management frameworks, processes and practices in order to effectively manage financial risk. The incumbent is responsible for advancing the stewardship of the Agency's financial resources, with increased emphasis on linkage to and assessment of operational costs and effectiveness, requiring the integration of financial planning and reporting with actual operational results.

In a constantly changing operational and functional environment characterized by unpredictable demand and substantial reliance on revenue generation, the Director General is accountable for developing and implementing the financial framework that encompasses significant revenue generation and expenditures to guide the planning and delivery of corporate resource management functions central to the achievement of the Agency's mandate.

One of the major challenges faced by the Director General is to meet the many unpredictable requirements for large and costly Agency efforts, such as urgent peacekeeping, disaster response, visits or conferences of foreign heads of state, or the unknown potential for crime with the exponentially expanding capabilities of information technology. While predictable changes force the Agency to constantly adapt, unpredictable operational requirements add sudden, unplanned cash demands and have a disruptive effect on short- and longer-term financial and operational plans.

Another challenge faced by the incumbent is the complexity of managing the Agency's revenues and appropriations, namely 198 policing service contracts with provinces and territories and 172 individual agreements to provide policing services to 198 First Nations communities. In addition, the Agency receives funding for federal programs, special programs and salary and benefits for regular and civilian members. The incumbent develops the policies, approaches and processes for cash control, reporting and reconciliation activities to ensure Agency-wide compliance with financial policies, accountability frameworks and systems, and satisfaction of terms and conditions of policing service contracts.

The Director General is a recognized agent of change in the Agency. He or she is responsible for identifying areas in need of improvement, developing solutions to improve operations and resource management practices and recommending strategic and innovative approaches to the delivery of program and corporate services. The incumbent provides the required assurance that management frameworks supporting due diligence and stewardship of public resources are in place and working in the Agency. This challenge requires the incumbent to provide authoritative advice on difficult choices, including long-term investment, capital acquisitions, alternative service delivery proposals and revenue-generating initiatives.

The Director General is the principal advisor to the Agency's executives, the Deputy Commissioners, the Commissioner and the Minister on all matters concerning the effective allocation and use of the Agency's financial resources. The incumbent is responsible for providing intelligence and advice to the Agency's Investment Management Board, Resource Advisory Committee, the Chief Financial Officer's Advisory Forum and numerous steering and working committees. These provide consultative and decision-making mechanisms for consideration of major financial issues by senior Agency executives and managers. The Director General's role often involves seeking consensus among divergent opinions to broker actions or decisions that ensure the Agency' short- and long-term financial viability and efficacy.

FTEs: 69
Operating budget: $514,815
Department  
Staff
 
Public servants:
4,600
Regular members:
16,000
Civilian members:
3,000
Budget:
$283.2 million
Revenues:
$162.9 million
Total Agency budget:
$446.1 million

Specific Accountabilities

  1. As the senior full-time financial officer, is accountable for the robustness, integrity and service quality of the Agency's financial and resource management policies, approaches, processes and information reporting.
  2. Supports the achievement of the Agency's strategic initiatives through the development and implementation of innovative and effective frameworks for the sound planning, management and control of the Agency's financial resources, including monitoring and improving accountability frameworks to support due diligence and stewardship of public resources.
  3. Provides authoritative advice on resource planning, financial management and control and reporting issues to the Deputy Commissioner, the Commissioner and senior Agency executives in order to support the development of the Agency's corporate strategic vision.
  4. Provides functional advice and direction on all aspects of financial policy, planning, operations and management to the other headquarters branches and regional and division offices to ensure compliance with statutory and regulatory requirements.
  5. Represents the financial interests of the Agency in negotiations with senior officials of other jurisdictions, ranging from municipal to international levels, for the provision of policing services.
  6. Defends Agency financial reports, submissions and documents in discussions with central agencies (Treasury Board Secretariat, Office of the Auditor General and Finance Canada).
  7. Provides effective leadership to the Agency's financial community to promote and foster a shared vision and the adoption of best practices.

Evaluation Rationale

Director General, Finance

Know-How

G
Mastery of financial processes and practices, accounting procedures, financial administration, policy, systems, revenue, appropriations, internal control and pay and pensions administration; and in-depth knowledge of the Agency's business goals and objectives and overall government financial and business planning objectives.
III
The incumbent is responsible for providing corporate leadership in all Agency financial matters to support the achievement of strategic initiatives; developing and implementing a financial framework for significant generation and expenditure of revenue; and providing advice and guidance on traditional financial activities. The position requires significant planning and management skills to harmonize these functions.
3
Successful achievement of objectives requires developing cooperative relationships with peers, motivating staff and providing corporate direction in a geographically dispersed organization.
700
Mid-range number reflects solid ratings in all elements, recognizing the unique financial functions related to revenue intake and expenditures and the associated skill and expertise required to maintain the short- and long-term financial viability of an organization whose operating budget is heavily dependent on generated revenue for contracted services.

Problem Solving / Thinking

F
Thinking within established government-wide financial policies and procedures and broad Agency goals and objectives, develops and implements innovative financial frameworks that enable the Agency to operate with financial probity and respond to large, costly, unpredictable and unplanned emerging occurrences.
4
Evaluative thinking to address complex, interrelated problems in the overall financial management, control and renewal of the Agency. Develops financial policies and accountability frameworks, procedures and systems that include significant revenue intake and expenditures and that support due diligence and stewardship of public resources.
(57) 400
Higher percentage reflects the significant challenges associated with financial planning and management in an unpredictable environment requiring the Agency to respond to unplanned cash demands without having an impact on the provision of contract services to multiple jurisdictions.

Accountability / Decision Making

F
Reporting to the Deputy Commissioner, Corporate Management and Comptrollership, is broadly subject to general managerial direction and has considerable freedom to oversee the development of strategic and innovative approaches to delivering program and corporate services.
5C
As the senior full-time financial officer, the incumbent provides corporate direction, authoritative advice and recommendations on all Agency financial matters. The proxy selected to represent this impact is the Agency budget of $446.1 million (constant).
460
Higher number reflects the incumbent's strong contribution in supporting Agency operations, as well as the significant contribution to managing revenue intake and expenditures.

Summary

GIII3 700
F4(57) 400
F5C 460
Total = 1560 A1
Director General, Finance - Number: 7 - M - 1
Org chart of the DIRECTOR GENERAL FINANCE
Figure: 7 – M – 1 - Text version

Benchmark Number: 7 – M – 1

Director General, Finance

The subject position is at the second managerial level reporting to the Deputy Commissioner, Corporate Management and Comptrollership, and there are 4 peer positions at the same reporting level.

Reporting to the Director General, Finance are 3 Directors.

Linear organisation chart:

Deputy Commissioner, Corporate Management and Comptrollership

  • Director General, Asset Management
  • Director General, Internal Audit
  • Director General, Procurement and Contracting
  • Director General, Business Solutions
  • Director General, Finance
    • 3 Directors for :
      • Financial Management
      • Information Systems
      • Accounting Operations

Executive Group Benchmark - Number: 5-M-1

Position Title: Director, Financial Management

General Accountability

As the senior full-time financial officer and comptroller, is accountable for the financial policies, systems, procedures, operations and accounting activities to ensure effective control and stewardship of the financial resources appropriated, and for ensuring the introduction and acceptance of modern accounting and financial management standards and practices.

Organization Structure

This is one of nine managerial positions at the third managerial level reporting to the Director General, Finance, Administration and Programs. The others are Director, Resource Management; Director, Projects and Emerging Issues; Director, Administration and Security; Director, Facilities Management; Director, Contracts and Material; Director, Family Law Assistance Services; Director, Contraventions Project; and Manager, Learning.

Specific responsibilities of the two positions reporting to the Director, Financial Management, are as follows:

Manager, Systems and Policies, (staff of 13) is responsible for managing the development of financial administration policies, systems and procedures; interpreting accounting polices and advising senior management; and directing the development and administration of financial management training and user support services.

Manager, Accounting Operations, (staff of 34) is responsible for managing the cost-recovery and revenue-management accounting services; administering policies and procedures associated with the financial management of Crown agent processes; ensuring that an effective system of financial control is in place; directing the preparation of financial management control reports; and implementing policies concerning the audit and financial management of the Department's grants and contributions programs.

Nature And Scope

The Department supports the administration of justice in Canada by providing legal services to the Government of Canada, in conformity with the law and the public interest, including providing legal advice, conducting litigation, drafting legislation, and developing and implementing national law programs. The Department enters into a large number of client service agreements and other cooperative agreements with other jurisdictions, institutions and non-government organizations on program funding and cost sharing. The Department also administers a large grants and contributions program and cost-sharing agreements with the provinces.

It is within this context that the Director must develop, implement and monitor a comprehensive financial management policy framework that is based on modern principles and standards of accountancy, provides flexibility for timely and responsive decision-making in an interconnected and strategic manner, and protects the Department against fraud, financial negligence or loss of public assets or money. The incumbent is challenged to ensure the continued integrity of the financial management data, systems and procedures, while ensuring the successful implementation of significant changes in financial management practices, information systems and accounting procedures arising out of the Modern Comptrollership Initiative and other financial modernization initiatives.

The Director is responsible for the development and implementation of accounting policies, procedures, systems and processes for the cost-effective control and reconciliation of departmental accounts. Systems and processes include cost-recovery accounting, revenue and expenditure accounts, accounts payable and receivable, and revenue-management analysis and reporting. The incumbent must ensure that the financial systems and policies are sufficiently robust, innovative and flexible to allow the Department to account for all of its financial transactions seamlessly, while achieving its business objectives and responding to government financial management initiatives.

The Director is responsible for the management and control of the Department's accounting records and books of accounts, as well as for ensuring their reconciliation with the books of accounts of clients, partners and the Public Accounts of Canada. The Director also plays a critical role in the identification and management of associated financial management risks and ensures proactive and effective control over these issues.

The Director is responsible for maintaining sufficient knowledge and expertise of modern financial management and accounting standards, practices and policies to be able to advise the Deputy Minister and the senior management team, as well as to successfully lead the implementation of new policies, standards and practices throughout the Department.

The Director represents the Department and maintains effective working relationships with officials in other departments and agencies, including the Auditor General's Office, Public Works and Government Services Canada, the Treasury Board Secretariat and the Privy Council Office, as well as with the private sector, in order to discuss, resolve, negotiate and agree upon a wide range of issues associated with financial systems development, government policies and accounting requirements.

The incumbent is responsible for maintaining a comprehensive understanding of horizontal issues and key themes affecting the Department and of the economic interrelationships of departmental programs and policies intended to make the justice system relevant, accessible and responsive to the needs of Canadians; and represents the Finance Division on a number of departmental committees, such as the Integrated Finance and Materiel System Steering Committee.

Dimensions (Constant Dollars)
FTEs:

48

Operating budget:

$484,000

Departmental budget:

$177 million

Specific Accountabilities

  1. Directs the development, implementation and management of a comprehensive framework of financial administration policies, systems, procedures and processes, based on modern principles and standards of accountancy and expenditure management in order to ensure that appropriate financial management and control mechanisms are operating in the Department, in accordance with relevant government legislation and policies.

  2. Directs the reconciliation and accounting operations activities in support of the corporate comptrollership functions in the Department, including preparation of the financial statements and the Public Accounts and reporting of financial results, in order to provide accurate and timely financial accounting information, analysis and advice to assist senior managers in making key business and resource allocation decisions.
  3. Provides strategic functional advice and direction to senior officials up to and including the Deputy Minister and the Minister to ensure that these senior decision makers have pertinent and timely financial information on which to base their strategic decision-making activities.
  4. Is responsible for the custody, management and control of cash and other negotiable instruments; and monitors, plans and forecasts cash requirements throughout the Department to fulfill the Department's statutory and fiduciary obligations and central agency requirements.
  5. Leads change-management processes during the implementation and maintenance of new financial management practices, systems and procedures, including the training of finance staff and non-financial managers respecting these changes, to ensure that the Department's accounting systems and practices are consistent with government-wide financial management policies and practices.

Evaluation Rationale

Director, Financial Management

Know-How

F
Specialized professional knowledge of concepts, principles, techniques and processes in the field of financial administration and accounting; professional knowledge of the policies, principles and practices involved in the development of integrated financial frameworks, operational policies, information systems and procedures; and in-depth knowledge of the Department's programs, central agency initiatives and other related programs and financial administration processes.
III
Operational and conceptual integration and management of departmental financial management policies, systems and procedures; and operational management of the Department's accounting operations in support of the corporate comptrollership function.
3
Successful achievement of objectives requires the incumbent to advise departmental officials and to convince them to adopt the courses of action that are the most appropriate for the Department, and to represent the Department's interests at meetings with officials of the central agencies.
528
Mid-range number reflects the solid expertise required in a number of departmental policies and programs to direct and integrate all financial management operations, including providing advice at the senior departmental level and representing the Department to advance its interests and represent them to officials in other government organizations.

Problem Solving / Thinking

E
Thinking is done within clear objectives and defined principles and practices to develop functional policies and define operational directions for the accounting of departmental resources.
4
Analytical, constructive and evaluative thinking is required to develop financial management frameworks, policies, systems and procedures that complement and support new financial management initiatives originating from the central agencies.
(50) 264
Higher percentage reflects the role of the position as the departmental authority to resolve issues related to the introduction of new financial management initiatives and to solve financial management problems involving a wide variety of situations for which solutions are not always apparent.

Accountability / Decision Making

E
Reporting to the Director General, is accountable for the development and management of financial frameworks, systems and policies; providing strategic financial advice to senior officials; and ensuring the accuracy and integrity of departmental financial operations.
5C
The position has a contributory impact on all financial activities undertaken by the Department. The proxy used to represent these activities is the departmental budget of $177 million (constant).
264
Mid-range number is consistent with the position's influence over departmental financial management and accountability.

Summary

FIII3 528
E4(50) 264
E5C 264
Total = 1056 0
Director, Financial Management - Number: 5 - M - 1
Org chart of the DIRECTOR FINANCIAL MANAGEMENT
Figure: 5 – M – 1 - Text version

Benchmark Number: 5 – M – 1

Director, Financial Management

The subject position is at the third managerial level reporting to the Director General Finance, Administration and Programs, and there are 8 peer positions at the same reporting level.

Reporting to the Director, Financial Management are 2 Managers.

Linear organisation chart:

Director General Finance, Administration and Programs

  • Director, Resource Management
  • Director, Projects and Emerging Issues
  • Director, Administration and Security
  • Director, Facilities Management
  • Director, Contracts and Material
  • Director, Family Law Assistance Services
  • Director, Contraventions Project
  • Manager, Learning
  • Director, Financial Management
    • 2 Managers for :
      • Systems and Policies
      • Accounting Operations

Executive Group Benchmark - Number: 4-M-1

Position Title: Director, Financial Operations and Accounting Services

General Accountability

Is accountable for managing financial operations and accounting activities to ensure the effective control and stewardship of the financial resources appropriated to three client departments.

Organization Structure

This is one of three positions at the third managerial level reporting to the Executive Director, Finance, Corporate Systems and Management Practices Division. The others are the Director, Corporate Planning and Performance Reporting; and the Director, Corporate and Management Practices.

Specific responsibilities of the five positions reporting to the Director, Financial Operations and Accounting Services, are as follows:

Manager, Reconciliation, (staff of 5) directs the monthly reconciliation of the salary budgets, the general ledger, financial records, central accounts and other control accounts; identifies and investigates variances and corrects accounting transactions; and leads special projects relating to financial control initiatives with internal and external stakeholders.

Manager, Accounts Payable, (staff of 12) manages the acquisition card program; manages accounts payable activities and administers the Payment at Year End process; reconciles departmental bank accounts with Public Works and Government Services Canada (PWGSC) records; and reviews the Receiver General Interface Program.

Manager, Travel, (staff of 4) interprets the Financial Administration Act and Treasury Board travel and relocation policies and guidelines; provides advice and direction to client managers and employees; and directs the processing of travel claims and relocation expenses.

Manager, Contracting and Procurement, (staff of 10) manages contracting and procurement processes; advises managers on policies and procedures related to contracting and procurement processes to ensure compliance with government regulations; participates in bid-evaluation teams; and supports the Treasury Board Secretariat's inter-Branch contract review committee.

Manager, Public Debt, (staff of 5) manages the forecasting and calculation of financial data affecting the Canada Pension Plan (CPP) Investment Fund, including analysing and ensuring compliance with provincial borrowing levels from the Fund; and prepares financial statements for contingent liabilities, domestic swaps, circulating coinage, international accounts and the Exchange Fund.

Nature And Scope

The Branch provides financial and administrative services to three client departments: the Department of Finance, which is responsible for the development of federal policies relating to the broad fields of government spending, taxation, borrowing and debt management; the Treasury Board Secretariat (TBS), which is responsible for ensuring the effective and prudent management of the Government of Canada's financial, and information and technology resources; and the Public Service Human Resources Management Agency of Canada, which is responsible for human resources management throughout the Public Service.

In this context, the Director is responsible for developing and implementing accounting policies, procedures, systems and processes for the cost-effective control and reconciliation of client departments' accounts. The incumbent ensures that integrated approaches are used in developing and maintaining accounting and operational policies and is responsible for ensuring that policies and practices are up to date and reflect current Government of Canada financial management policies, principles and practices.

The Director is responsible for the management and control of the accounts payable and receivable systems. The multi-client environment poses many challenges to the incumbent, as each department has unique business needs. The Director must find solutions to a wide variety of problems, such as resolving operational issues with the Receiver General program and ensuring the proper reconciliation of accounts with PWGSC systems. The incumbent plays a critical role in identifying and managing associated financial management risks and ensures proactive and effective control over these issues.

The Director is accountable for the financial management of the public debt-including domestic debt and foreign marketable bonds-to ensure proper accounting controls and reporting arrangements on behalf of the Canadian government. The incumbent directs the maintenance of accounting transaction records for Department of Finance activities, including the production of circulating coinage, the Exchange Fund, international financial transactions, equalization payments to the provinces and other statutory payments.

The Director is responsible for forecasting, recording and reporting on the activities related to the CPP Investment Fund; preparing the Department's annual CPP Investment Fund forecast of funds available to the provinces; reporting results to Social Development Canada and the provinces; transferring funds to the CPP Investment Board for investments; and monitoring provincial borrowing levels to ensure that borrowing authorities for CPP investments are not exceeded.

The Director is responsible for managing the contracting and procurement processes, as well as the employee travel and relocation programs for the client departments; advising senior managers on related policies and procedures to ensure proper compliance with government policies, regulations and standards; and sitting on the TBS inter-branch contract review committee.

The Director maintains effective working relationships with senior officials in the client departments, other government departments, the CPP Investment Board and officials at the provincial government level to discuss and resolve financial operations and accounting matters; and represents client departments to officials from other government departments, central agencies, the Bank of Canada, provincial governments and other stakeholders to obtain information and to defend the Department's financial management policy position.

Dimensions (Constant Dollars)
FTEs:

36

Operating budget:

$317,000

Client departmental budgets:

$390 million

Specific Accountabilities

  1. Directs the development, implementation and management of accounting policies, procedures and processes for internal operations and accounting activities to ensure financial management and control in three client departments.
  2. Directs the reconciliation and accounting operations activities to support the corporate comptrollership functions in client organizations.
  3. Directs the development and implementation of the financial management framework for the administration of the public debt file to ensure proper control and reporting on behalf of the government.
  4. Directs the maintenance of accounts and transaction records for contingent liabilities, domestic swaps, circulating coinage, international accounts and exchange funds to ensure the proper assessment and monitoring of the state of domestic government financial transactions.
  5. Directs the resources and activities of the Finance Directorate, serving three distinct client groups, and contributes to the effective management of the Corporate Services Division.

Evaluation Rationale

Director, Financial Operations and Accounting Services

Know-How

F
Specialized knowledge of policies, concepts, principles and processes in the fields of accounting, contracting, procurement, travel and administration of the public debt; specialized knowledge of the principles and approaches for developing operational policies to forecast and account for the public debt; specialized knowledge of procedures to meet the financial and administration needs of client departments; in-depth knowledge of the departments' programs, other related government programs and central government accounting to ensure that financial transactions are managed and monitored effectively.
II
Operational and conceptual management of the formulation of the Department's financial policies, accounting operations and related administrative management functions in support of departmental programs, goals and objectives.
3
Successful achievement of objectives requires the incumbent to advise senior officials in client departments and other jurisdictions on appropriate courses of action regarding accounting practices with respect to the administration of the public debt.
460
High number reflects the solid expertise required in a number of departmental policies and programs to manage the operation of a specialized activity involving a number of government organizations, including other levels of government.

Problem Solving / Thinking

E
Thinking is done within clear objectives and defined principles and practices to develop policies and to define operational directions that will guide the client departments in their financial management relationships with other departments and other levels of government related to their financial management agreements.
4
Analytical constructive and evaluative thinking is required to develop financial management policies and procedures involving the management of the Government's central funds.
(50) 230
Higher percentage reflects the role of the position in the Department to solve problems involving a wide variety of financial management issues across a number of organizations; and to identify, recommend and support new administrative policy directions for the Department.

Accountability / Decision Making

E
Reporting to the Executive Director, and within clear objectives and broad practices and procedures, is accountable for coordinating and developing accounting and other administrative operating policies; interpreting government accounting, travel, contracting and procurement policies; and developing sound accounting practices to ensure that client departments have coherent and sound financial management policies and practices.
2P
The position has a primary impact on all activities undertaken by the Directorate. The proxy used to represent these activities is a budget of $317,000 (constant).
230
High number reflects the impact of the position on the overall financial management activities of the client departments and the position's latitude to develop accounting practices to meet individual client control and reporting requirements.

Summary

FII3 460
E4(50) 230
E2P 230
Total = 920 0
Director, Financial Operations And Accounting Services - Number: 4 - M - 1
Org chart of the DIRECTOR FINANCIAL OPERATIONS AND ACCOUNTING SERVICES
Figure: 4 – M – 1 - Text version

Benchmark Number: 4 – M – 1

Director, Financial Operations and Accounting Services

The subject position is at the third managerial level reporting to the Executive Director, Finance, Corporate Systems and Management Practices Division, and there are 2 peer positions at the same reporting level.

Reporting to the Director, Financial Operations and Accounting Services are 5 Managers.

Linear organisation chart:

Executive Director, Finance, Corporate Systems and Management Practices Division

  • Director, Corporate Planning and Performance Reporting
  • Director, Corporate and Management Practices
  • Director, Financial Operations and Accounting Services
    • 5 Managers for :
      • Reconciliation
      • Accounts Payable
      • Travel
      • Contracting and Procurement
      • Public Debt

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: