Comptrollership Group Job Evaluation Standard
Amendments
To be announced.
Table of Contents
Comptrollership (CT) group
Introduction
This standard is to be used to establish the appropriate level of work allocated to the Comptrollership (CT) occupational group, effective September 28, 2023. It is a key component of the classification program and must be read in conjunction with the program’s legislative and policy context.
The positions allocated to the CT occupational group are divided into three subgroups:
- Internal Audit (CT-IAU)
- Financial Management (CT-FIN)
- External Audit (CT-EAV)
This standard replaces the following job evaluation standards: Management (FI) 2016, and Auditing (AU) 1987, and amends the Administrative Services (AS) 1965.
Group definition
The Comptrollership group comprises positions that are primarily engaged in internal audits, financial management and external audits.
Inclusions
The Comptrollership group includes only those positions that have, as their primary purpose, responsibility for one of the following activities:
- planning, developing, conducting or managing internal audit work, in accordance with the internal audit policy of the Government of Canada, to assess the effectiveness of risk management, control or governance processes;
- planning, development, analysis, delivery or management of internal public service financial policies, programs, services or other related activities;
- the application of a comprehensive knowledge of generally accepted accounting principles and auditing standards to the planning, delivery, and management of external audit programs.
Exclusions
Positions excluded from the Comptrollership group are those whose primary purpose is included in the definition of any other occupational group, and for more certainty, those in which one of the following activities is of primary importance:
- the evaluation of actuarial liabilities and the determination of premiums and contributions in respect of insurance, annuity and pension plans;
- the application of a comprehensive knowledge of economics, sociology or statistics to the conduct of economic, socio-economic and sociological research, studies, forecasts and surveys; the research, analysis and evaluation of the economic or sociological effects of departmental or interdepartmental projects, programs and policies; the development, application, analysis and evaluation of statistical and survey methods and systems; and the development, analysis and interpretation of qualitative and quantitative information and socio-economic policies and recommendations;
- the planning, development, delivery or management of administrative and federal government policies, programs, services or other activities directed to the public service;
- the provision of strategic advice on or the planning, analysis, development, delivery or management of human resources policies, programs, services and other activities;
- the development, application or enforcement of standards and procedures, and quality assurance pertaining to information technology processing systems and activities.
Internal Audit (CT-IAU) subgroup
Amendments
| # | Date | Amendment |
|---|---|---|
| N/A | 2019 |
|
| N/A | 2023 |
|
Introduction
The Internal Audit subgroup job evaluation standard is built on a level progression plan. It contains general information including an introduction, the definition of the Internal Audit subgroup, job evaluation instructions, a glossary, a level description chart, and benchmarks.
Factors
The 4 factors and their respective elements used in this plan are listed below.
The combined factors being evaluated do not describe all aspects of internal audit work. The selected elements only deal with key characteristics that distinguish the different levels of work.
- Skill
- Knowledge
- Analytical and critical thinking
- Communication
- Effort
- Physical effort
- Sensory effort
- Responsibility
- Decision making
- Working conditions
- Physical environment
- Psychological environment
Benchmarks
Benchmarks are provided to exemplify the various levels of work found in the Internal Audit subgroup. Each benchmark consists of a list of key activities and information pertaining to the factors and elements used in the evaluation plan. These benchmarks are an integral part of the job evaluation standard and are provided to ensure consistency in the application of the CT-IAU subgroup level description chart.
Use of the standard
There are 3 steps in the application of this job evaluation standard:
- The job description is studied to ensure understanding of the work as a whole.
- The job description is tentatively assigned to a level by comparing the duties and responsibilities of the job against the level description chart to determine which level best corresponds, overall, with the duties and responsibilities of the job; and
- The job description is compared with the benchmarks illustrating the level tentatively selected, and comparisons are also made with the benchmarks for the levels above and below the level tentatively selected, as a check on the validity of the level selected.
Subgroup definition
The Internal Audit subgroup comprises positions that are primarily engaged in planning, developing, conducting, or managing internal audit work, in accordance with the internal audit policy of the Government of Canada, to assess the effectiveness of risk management, control or governance processes.
Inclusions
The Internal Audit subgroup includes only those positions that have, as their primary purpose, responsibility for one or more of the following activities:
- conducting internal audits;
- developing, interpreting, assessing, recommending, or revising internal audit practices, guidelines, directives, or policies;
- supervising or managing any of the above activities.
Exclusions
Positions excluded from the Internal Audit subgroup are those whose primary purpose is included in the definition of any other occupational group, and for more certainty, those in which one or more of the following activities is of primary importance:
- the development of evaluation frameworks; or the planning or conduct of program evaluations;
- the conduct of administrative, support, coordination or liaison functions related to audit committees or external assurance providers;
- the development and implementation of initiatives for the benefit of the internal audit community.
Glossary
- High complexity internal audits (Audits internes très complexes):
- High complexity internal audits are those which involve multiple and diverse entities, a complex set of policy and legal requirements, and typically have high risk exposure such as political sensitivity and/or impact. High complexity internal audits may involve a multidisciplinary internal audit team. High complexity does not necessarily equate to large internal audits; there are large internal audits that are not complex.
- Internal audit (Audit interne):
- Internal audit provides Deputy Heads with added assurance, independent from line management, by assessing and contributing to the improvement of risk management, control, and governance processes using a systematic and disciplined approach.
- Internal audit activities (Activités d’audit interne):
- Term used to capture both the internal audit operations and practice management streams of work.
- Internal audit operations (Opérations d’audit interne):
- The planning, conduct, reporting and follow-up of internal audit engagements performed in compliance with the Internal Auditing Standards for the Government of Canada. These operations must meet the professional standards required by the Office of the Comptroller General and the Treasury Board Policy on Internal Audit and are subject to review by the Departmental Audit Committee (DAC) and the oversight of the Deputy Head.
- Internal audit report (Rapport d’audit interne):
- The result of assurance services is a report, which must include the engagement's objectives, scope, and context; the risks and opportunities for improvement identified by the internal audit; the criteria applied in the internal audit; the inclusion of applicable recommendations; a statement of conformance; and a management action plan. Completed internal audit reports are defined as internal audit reports that have been recommended by the audit committee and approved by the Deputy Head.
- Low complexity internal audits (Audits internes peu complexes):
- Low complexity internal audits are well-defined and do not require making major adaptations to an existing control framework.
- Practice management (Gestion de la pratique):
- This function ensures that internal audit engagements are performed in conformity with applicable policies, directives, and standards. The activities of this function include, but are not limited to, quality assurance and improvement programs; follow-up to management action plans in response to recommendations from internal audit reports; regular reporting on the activity and capacity of the internal audit function; planning; and research, advice and guidance on developments and matters of policy, directives, standards, and the professional practice of internal audit.
Definition of elements
- Knowledge
This element captures the subject matter knowledge and the contextual knowledge required.
Subject matter knowledge refers to the knowledge of the standards, principles, and practices specific to the professional practice of internal audit, as well as the knowledge of project management.
Contextual knowledge refers to the knowledge of the organizational context and the machinery of government.
It should be noted that both types of knowledge do not always grow at the same rate from one job to the next.
- Analytical and critical thinking
This element captures the requirement for analytical and critical thinking.
Analytical and critical thinking vary with the nature of the information, the multiplicity and diversity of sources of information and the complexity of the analysis involved.
This element does not measure the use of judgment; all CT-IAU position incumbents are required to exercise sound professional judgment throughout the conduct of internal audit activities.
- Decision making
This element captures the level of complexity and the latitude available in decision making.
Level of complexity is challenging to measure in a consistent fashion since it is typically comprised of contributing factors. For example, complexity is typically linked to the stakeholders involved, political sensitivity, public sensitivity, scope and size of a file, newness of issues, et cetera. Given this challenge the design of this element accounts for the most typical blend of the following contributing factors found in the various levels of internal audit work: scope of issues, risks involved and overall impact.
Latitude in decision making refers to “freedom to act” or the amount of guidance available. This includes, but is not limited to, policies, frameworks, guidelines, precedents, management direction or supervisory advice.
Decisions include advice and recommendations.
- Communication
This element captures the oral and written communication skills required.
Communication skills vary with the purpose of the interactions, the nature of the information and the necessity to adapt to diverse audiences.
This element does not distinguish the level or importance of the person(s) with whom one is required to interact.
- Effort
This element captures the physical and sensory effort required in the performance of internal audit work.
- Working conditions
This element captures the physical and psychological environment in which the work must be performed.
Job evaluation instructions
The expression “conducting internal audits” in the subgroup’s first inclusion statement is used broadly to include the planning, development, conduct, reporting and follow-up activities typically found in the internal audit operations stream of work.
The activities specified in the second inclusion statement are to be read as a list of activities and not as a sequence of activities. These activities are typically found in the internal audit practice management stream of work.
To ensure the principle of independence, the internal audit function reports to a Chief Audit Executive (CAE). Internal audit in the core public administration is subject to the Treasury Board Policy on Internal Audit, which includes the internal auditing standards for the Government of Canada. The Government of Canada has adopted the International Professional Practices Framework (IPPF) from the Institute of Internal Auditors (IIA).
Some organizations have created work units with the dual mandate of internal audit and evaluation. Positions whose primary responsibility is evaluation (that is, to develop evaluation frameworks or plan or conduct program evaluations) are excluded from the CT-IAU subgroup.
Audit committee secretariats and external audit liaison functions exist within most organizations. These functions are excluded from the CT-IAU subgroup. All administrative, support, coordination or liaison functions related to Departmental Audit Committees (DAC) or external assurance providers (Office of the Auditor General (OAG), Public Service Commission (PSC), Official Languages (OL), et cetera) are also excluded from the CT-IAU subgroup.
Positions whose primary responsibility is the development of various initiatives for the benefit of the internal audit community, such as internal audit competency profiles and recruitment initiatives are excluded from the CT-IAU subgroup.
While specific domain subject matter knowledge (finance, computer systems, accounting, et cetera) may be considered an asset when staffing CT-IAU positions, the rater must always focus on the primary purpose of the work being evaluated when allocating a job description to this subgroup. If the primary purpose of the work is the conduct or management of internal audit activities in conformity with Government of Canada internal audit policy, standards and practices, the work must be allocated to CT-IAU.
General remarks on the use of the level description chart
It is important to consider the general description given for each level in the level description chart. These descriptions set the context within which the work is performed.
In all cases, the element description for each level assumes a cumulative progression. All dimensions work together to provide an integrated view of the overall level.
Level 1 positions may only be found in the internal audit operations stream of work.
Level 2, 3 and 4 positions may be found in either internal audit operations or practice management streams of work.
Level 2 positions capture most of the work found in the internal audit streams of work, are an autonomous working level, lead low to moderate-complexity internal audits, or conduct segments of higher-complexity internal audit activities.
Level 3 positions involve greater internal audit expertise and lead high complexity internal audit activities where the reporting relationship is generally to an Internal Audit Principal (CT-IAU-04), or an Internal Audit Executive or a Chief Audit Executive (CAE).
Level 4 positions involve management of concurrent internal audits and resources or involve internal audit subject matter expertise and are responsible for all internal audit practice management activities within an organization where the reporting relationship to an internal audit executive or a Chief Audit Executive (CAE).
Level description chart
Level 1 primary function: carry out assigned internal audit tasks as a member of an operational internal audit team.
See BM 1.
| Knowledge | Analytical and critical thinking | Decision making | Communication | Effort | Working conditions |
|---|---|---|---|---|---|
Knowledge of the internal audit policy of the Government of Canada and internal audit professional standards and practices to carry out assigned internal audit tasks. Knowledge of organizational mandate, policies, programs, activities, and priorities relevant to area being audited to search information from appropriate sources. |
Analysis of information is limited and prescribed. In this context, analytical and critical thinking skills are required to:
|
Issues are of limited scope and risks and potential impacts are negligible. In this context, decision-making skills are required to:
|
Request and convey factual and straightforward information. Present summary of analysis and findings. Draft internal audit working papers. |
Physical effort Long periods of sitting with opportunities to shift activities. Occasional carrying or moving of work materials, such as briefcases or boxes of files. Sensory effort Regular prolonged periods of reading, reviewing of data or documentation to identify inconsistencies and ensure accuracy. |
Physical environment Work is performed in a controlled office environment. Psychological environment May include off-site travel. Minimal exposure to unpleasant situations. |
Level 2 primary functions: lead low or moderate-complexity internal audits OR conduct segments of high complexity internal audit activities. See BM 2.
| Knowledge | Analytical and critical thinking | Decision making | Communication | Effort | Working conditions |
|---|---|---|---|---|---|
Knowledgeof the internal audit policy of the Government of Canada and internal audit professional standards and practices, as well as risk management, controls, and governance processes, in order carry out work autonomously. Knowledgeof organizational mandate, policies, programs, activities, and priorities relevant to area being audited to develop evidence-basedrecommendations. Knowledge of Government of Canada policies and priorities relevant to area being audited to contextualize assigned work. Knowledge of project management to lead or execute low or moderate complexity internal audit activities. |
Analyze and probing information from various sources to identify issues, potential causes, and risks. Assess the sufficiency and relevance of evidence to support internal audit activities. |
Issues range from routine to low/moderate complexity and risks and potential impacts are moderate and apparent. In this context, decision making skills are required to:
|
Conduct interviews. Explain segments of internal audit activities. Write a variety of internal audit products. |
Physical effort Long periods of sitting with opportunities to shift activities. Occasional carrying or moving of work materials, such as briefcases or boxes of files. Sensory effort Regular prolonged periods of reading, reviewing of data or documentation to identify inconsistencies and ensure accuracy. |
Physical environment Work is performed in a controlled office environment. Psychological environment May include off-site travel. Minimal exposure to unpleasant situations. |
Level 3 primary functions: lead high complexity internal audits OR conduct high complexity practice management internal audit activities. See BM 3 and BM 4.
| Knowledge | Analytical and critical thinking | Decision making | Communication | Effort | Working conditions |
|---|---|---|---|---|---|
Knowledge of the internal audit policy of the Government of Canada and internal audit professional standards and practices, as well as risk management, controls, and governance processes to assess or adapt approaches and tools. Knowledge of organizational mandate, policies, programs, activities, and priorities relevant to areas being audited to identify the linkages and interrelations between internal audit activities. Knowledge of Government of Canada policies and priorities relevant to on-going internal audit activities to contextualize assigned work. Knowledge of project management to lead or conduct high complexity internal audit activities. |
Integrate research, analysis, and recommendations to identify the linkages and relationships between internal audit activities. Assess approaches and tools to achieve the objectives of internal audit activities. Assess the soundness of internal audit findings and conclusions and assess their potential impacts. |
Issues are varied, of highly complex or of broad scope and risks and potential impacts can be significant and difficult to ascertain. In this context, decision-making skills are required to:
|
Defend approaches as well as conclusions and recommendations. Provide advice and recommendations to auditee management and initiate discussions on measures for improvement. Promote auditee management collaboration. Review a variety of internal audit products or write complex internal audit products. |
Physical effort Long periods of sitting with opportunities to shift activities. Occasional carrying or moving of work materials, such as briefcases or boxes of files. Sensory effort Regular prolonged periods of reading, reviewing of data or documentation to identify inconsistencies and ensure accuracy. |
Physical environment Work is performed in a controlled office environment. Psychological environment May include off-site travel. Some exposure to stressful situations, namely when dealing with contentious or sensitive internal audit findings. |
Level 4 primary functions: manage concurrent internal audits and resources OR manage all internal audit practice management activities within an organization. See BM 5.
| Knowledge | Analytical and critical thinking | Decision making | Communication | Effort | Working conditions |
|---|---|---|---|---|---|
Knowledge of the internal audit policy of the Government of Canada, internal audit professional standards and practices, and principles of risk management, controls, and governance to challenge, approve and defend approaches used to achieve the objectives of internal audit activities. Knowledge of organizational mandate, policies, programs, activities, and priorities of relevant areas being audited to authoritatively recommend courses of action to executives. Knowledge of Government of Canada policies, and priorities relevant to on-going internal audit activities to review internal audit recommendations in the broader governmental context. Knowledge of project management to plan and manage concurrent internal audit activities. |
Identify risks and impacts associated with recommendations from concurrent internal audit activities. Challenge approaches and recommendations. Assess the strategic implications of internal audit recommendations on business and policy direction of the organization as well as on the broader governmental context. Or Assess the quality of internal audit activities and identify the implications on other units within the internal audit sector. |
Some issues are highly complex and multi-dimensional and political and business risks are significant and potential impacts are complex to ascertain and could be precedent setting. In this context, decision-making skills are required to:
|
Defend a variety of internal audit activities. Provide expert advice and recommendations to address complex issues. Influence and persuade auditee management to implement internal audit recommendations. Review or write a variety of high complexity or strategic internal audit products. |
Physical effort Long periods of sitting with opportunities to shift activities. Occasional carrying or moving work materials, such as briefcases or boxes of files. Sensory effort Regular prolonged periods of reading, reviewing of data or documentation to identify inconsistencies and ensure accuracy. |
Physical environment Work is performed in a controlled office environment. Psychological environment May include off-site travel. Some exposure to stressful situations, namely when dealing with contentious or sensitive internal audit activities findings. |
Benchmark (BM) index
| BM | Benchmark title | Classification level |
Subgroup and level |
|---|---|---|---|
| 1 | Junior Internal Auditor, Operations | 1 | CT-IAU-01 |
| 2 | Internal Auditor, Operations | 2 | CT-IAU-02 |
| 3 | Internal Audit Team Leader, Operations | 3 | CT-IAU-03 |
| 4 | Internal Audit Project Leader, Practice Management | 3 | CT-IAU-03 |
| 5 | Internal Audit Principal, Operations | 4 | CT-IAU-04 |
Benchmark 1: Junior Internal Auditor, Operations
Subgroup and level: CT-IAU-01
Key activities
- Performs assigned tasks including straightforward research and data analysis.
- Prepares working papers and writes summaries.
Knowledge
Knowledge of the Policy on Internal Audit and internal audit processes, practices, and requirements to participate in the conduct of internal audits.
Knowledge of the organization’s mandate, business, organization structure and governance that is relevant to work assignments to understand the context and mandate of internal audit engagements.
Analytical and critical thinking
Conducts straightforward data compilation and analysis of information from various sources; identifies gaps in information.
Conducts straightforward research related to the identification of background information, such as technical information related to organizational operations, programs and systems, and audit criteria that could be used in the internal audit project (for example, specific policies, legislation, industry standards, et cetera).
Research previous internal audit reports to identify relevant components that may serve the internal audit objectives.
Decision making
Selects internal audit tools following established procedures and instructions.
Communication
Attends auditee interviews as an observer, takes interview notes and prepares straightforward factual summaries.
Follows-up with auditee to obtain any missing information.
Presents research, analysis, and summaries to internal audit team members at team meetings or in writing.
Prepares internal audit questionnaires using existing templates or data gathering tools.
Drafts portions of internal audit reports, such as terms of reference, statistical information, summary of findings, et cetera.
Effort
The work requires sitting for prolonged periods of time reviewing reports, working on the computer, or attending meetings. There is occasionally a requirement to lift or carry boxes of work documents.
The work requires regular prolonged periods of time reviewing detailed data contained in electronic spreadsheets and databases as well as hard copy reports, documents, and forms to verify completeness, accuracy, and integrity of data.
Working conditions
Work is generally performed in an office environment.
The work requires maintaining a professional attitude when dealing with auditee concerns.
Benchmark 2: Internal Auditor, Operations
Subgroup and level: CT-IAU-02
Key activities
- Leads low or moderate complexity internal audits, namely preparing internal audit planning documents, conducting interviews, assessing internal controls, and preparing working papers and internal audit reports.
- Serves as a key resource on larger or more complex internal audits led by a more senior internal auditor.
- Assigns work to other internal audit team members and oversees the timeliness and quality of the deliverables.
Knowledge
Knowledge of internal audit practices and standards to ensure that assigned internal audit projects are compliant with these professional standards.
Knowledge of federal acts and regulations and their applicability to the organization; knowledge of the organizational policies that are relevant to work assignments to conduct internal audits.
Knowledge of project management to assign internal audit tasks and ensure quality and timeliness of deliverables.
Analytical and critical thinking
Analyzes and prepares summaries of information; develops lines of enquiry for specific components of the internal audit; identifies the most useful sources of information, as well as those to be discarded; identifies conflicting information and draws hypotheses on the nature and probable rationale behind conflicting information.
Identifies key internal audit issues, risks and controls within entities being audited.
Identifies issues that may be outside the objectives or scope of the internal audit, or that may require additional audit testing due to a high error rate or an elevated rate of non-compliance.
Determines the appropriateness of evidence to support internal audit observations and conclusions.
Identifies additional research paths to supplement data as required.
Decision making
Develops internal audit approaches in line with established guidelines and guidance.
Identifies issues that may be outside the objectives or scope of internal audits but nevertheless require the attention of superiors.
Communication
Conducts interviews with organizational staff.
Presents internal audit findings to managers.
Interacts directly with the auditees and provides subject matter expertise and guidance as required.
Prepares sections of internal audit reports, such as internal audit findings, supporting analyses, summaries, and preliminary conclusions.
Reviews the component pieces drafted by others and prepares a cohesive internal audit report with appropriate emphasis, tone, conclusions, organizational messaging, and context.
Effort
The work requires sitting for prolonged periods of time reviewing reports, working on the computer, or attending meetings. There is occasionally a requirement to lift or carry boxes of work documents.
The work requires regular prolonged periods of time reviewing detailed data contained in electronic spreadsheets and databases as well as hard copy reports, documents, and forms to verify completeness, accuracy, and integrity of data.
Working conditions
Work is performed in an office environment.
The work requires maintaining a professional attitude in interviews or meetings during which contentious internal audit findings may be presented to auditees.
Benchmark 3: Internal Audit Team Leader, Operations
Subgroup and level: CT-IAU-03
Key activities
- Leads a variety of moderate or high complexity internal audits in accordance with the Treasury Board Policy on Internal Audit and professional standards. This includes internal audit project planning, quality assurance, reporting and any necessary follow-up activities.
- Works with more senior resources, as appropriate, to ensure the internal audit plans and criteria link to the Risk Based Internal Audit Plan (RBAP).
- Leads the work of 1 or more multidisciplinary internal audit team(s) comprised of internal auditors or contractors on an on-going basis.
Knowledge
Knowledge of the principles and theories associated with internal audit including risk assessment, program administration and quality management to lead the conduct of internal audits.
Knowledge of the legislation under which the organization operates and conducts its activities to lead internal audits.
Thorough knowledge of the machinery of government.
Knowledge of project management to lead the work of internal auditors in the achievement of internal audit project objectives.
Analytical and critical thinking
Identifies the need and undertakes the necessary steps to adapt methodologies to meet unique requirements for assessments involving multiple and diverse audit entities.
Develops methodologies to deal with highly disparate perspectives and develops strategies to deal with multi-dimensional issues.
Reviews hypotheses, processes, findings, evidence, and conclusions prepared by internal audit team members to isolate causes of problems, and identify and assess risks, potential impacts, and options for recommendations.
Decision making
Reviews or adapts approaches in line with established strategies.
Develops rationales for proceeding or not proceeding with the next phase of an internal audit.
Reviews proposed Management Action Plan (MAP) to determine if it addresses internal audit observations and recommendations and recommends revisions, if necessary.
Communication
Explains internal audit processes to internal audit team members and to organizational managers.
Presents and defends internal audit observations and recommendations to internal audit and auditee managers.
Facilitates consultations on the management of risk and risk mitigation approaches.
Interacts directly with the auditees and provides subject matter expertise and guidance, as required.
Prepares or reviews internal audit reports ensuring that they highlight the intended priorities and that the strategic focus, tone, and messaging is appropriately adjusted to the audience.
Effort
The work requires sitting for prolonged periods of time reviewing reports, working on the computer, or attending meetings. There is occasionally a requirement to lift or carry boxes of work documents.
The work requires regular prolonged periods of time reviewing detailed data contained in electronic spreadsheets and databases as well as hard copy reports, documents, and forms to verify completeness, accuracy, and integrity of data.
Working conditions
Work is performed in an office environment.
The work involves frequent interactions with auditee management in situations which may involve sensitive or contentious issues.
Benchmark 4: Internal Audit Project Leader, Practice Management
Subgroup and level: CT-IAU-03
Key activities
- Plans, conducts, and reports on quality assessment and performs monitoring activities to assess the degree of conformity of the internal audit activities with professional internal audit standards.
- Reviews approaches, identifies trends and makes recommendations to improve professional practices.
- Provides impartial advice to senior internal auditors on the quality of responses or corrective measures taken following internal audit observations.
- Assists with the formulation of strategies for effectively communicating internal audit results.
Knowledge
Knowledge of standards, trends and practices emanating from the Institute of Internal Auditors (IIA) to ensure that internal audits are compliant with current professional standards.
Knowledge of the legislation under which the organization operates and conducts its activities as well as administrative legislative requirements as these apply to specific internal audit activities.
Knowledge of project management to lead the work of internal auditors in the achievement of practice management project goals and objectives.
Analytical and critical thinking
Reviews data and information collected from a variety of sources to identify trends and to determine if this information should be considered in the development of new professional practices, procedure manuals or training material.
Reviews internal audit activities to ensure they are performed in accordance with internal audit standards and with central agency and organizational policies, directives, and guidelines.
Assesses the quality of internal audit activities.
Assesses the relevance of information and data for inclusion in strategic level corporate planning and reporting documents such as Risk Based Audit Plan (RBAP), Chief Audit Executive (CAE) Annual Report, Report on Plans and Priorities (RPP), Departmental Performance Report (DPR), Corporate Risk Profile (CRP) and Business Plan (BP).
Decision making
Leads the development of, or recommends improvements to, internal audit approaches, professional practices, quality assurance, performance standards, procedure manuals and training materials.
Provides input to action plans to deal with identified weaknesses to improve the quality of internal audit activities.
Communication
Provides on-going technical expertise, support and guidance to internal audit management and staff members.
Discusses the status of projects with internal audit managers.
Writes reports and recommendations on the development or improvements of internal audit practices.
Explains internal audit processes and presents and defends observations and recommendations for remedial action.
Effort
The work requires sitting for prolonged periods of time reviewing reports, working on the computer, or attending meetings. There is occasionally a requirement to lift or carry boxes of work documents.
The work requires regular prolonged periods of time reviewing detailed data contained in electronic spreadsheets and databases as well as hard copy reports, documents, and forms to verify completeness, accuracy, and integrity of data.
Working conditions
Work is performed in an office environment.
The work involves discussing sensitive findings with senior managers and persuading them of the validity and benefits of recommendations.
Benchmark 5: Internal Audit Principal, Operations
Subgroup and level: CT-IAU-04
Key activities
- Develops and manages the strategic approach and overall operational plans for the assigned internal audit portfolio, in accordance with the Treasury Board Internal Audit Policy and professional audit standards.
- Plans and manages multiple concurrent internal audit projects, including related budget and expenditures.
- Directs the objectives, methodologies and key milestones for each internal audit project, reviews project plans and completed work, evaluates the pertinence and quality of evidence gathered, ensures adherence to applicable professional standards, assesses the soundness of approaches, evaluates the relevance of conclusions and results, and formulates strategies for effectively communicating the results.
- Contributes to the development of business and operational plans (for example, financial, human, and material resources) required to support internal audit activities; and contributes to the corporate planning and reporting frameworks.
- Manages multidisciplinary internal audit project teams through subordinate team leaders.
- Provides executives with the expertise and support to identify linkages to current internal audits, trends and developments, and central agency policies.
Knowledge
Knowledge of the principles and theories associated with the practice of internal audit to manage the conduct of multiple concurrent internal audits.
Knowledge of the organization’s strategic priorities, roles, and responsibilities; the interrelationship between organizational components, programs, and activities; business processes, accountability mechanisms and governance processes to manage multiple concurrent internal audits.
Knowledge of Government of Canada and organizational priorities and how they are related to undertake comprehensive risk assessments.
Knowledge of people and project management to manage the work of project teams and establish and approve work plans and objectives.
Analytical and critical thinking
Assesses and ensures the overall internal audit approach supports the established strategic approach for each internal audit activity in the assigned portfolio.
Ensures that the recommendations found in internal audit reports and presentations are sound, realistic, and achievable and that they take a horizontal perspective into account.
Decision making
Identifies the appropriate strategy for each internal audit activity within the assigned portfolio; reviews and approves approach used.
Has overall responsibility of all internal audits within the assigned audit portfolio.
Recommends acceptance of Management Action Plan (MAP) to address internal audit observations and recommendations.
Recommends courses of action on the resolution of the most complex issues to ensure risk-managed and cost-effective recommendations.
Ensures a horizontal perspective is incorporated into the decision-making process; establishes priorities for internal audits based on the portfolio's risk-based internal audit strategy.
Reconciles the schedule of planned internal audits with available resources and the organization’s level of risk tolerance; develops resource budgets and schedules for each internal audit, ensures congruence, and consolidates these into an overall plan to be reviewed by internal audit executives.
Communication
Provides expert advice and guidance to managers of the audited sector on alternative business strategies and mechanisms to improve risk management, control, and governance processes.
Briefs the audited sector senior management on the results of internal audits, reviews, or other studies; negotiates the acceptance of both the results and the recommendations; secures commitment to action by senior management.
Presents and defends internal audit strategies, findings and recommendations to internal audit and auditee executives.
Influences or persuades senior management of the audited sector when discussing complex and sensitive risk-based internal audit strategies, plans and results.
Reviews and ensures quality and consistency of deliverables and finalizes internal audit reports.
Leads the development of executive level briefing materials.
Effort
The work requires sitting for prolonged periods of time reviewing reports, working on the computer, or attending meetings. There is occasionally a requirement to lift or carry boxes of work documents.
The work requires regular prolonged periods of time reviewing detailed data contained in electronic spreadsheets and databases as well as hard copy reports, documents, and forms to verify completeness, accuracy, and integrity of data.
Working conditions
Work is performed in an office environment.
The work involves frequent interactions with auditee management in situations which may involve sensitive or contentious issues. The work requires working on many complex issues concurrently.
Appendix A: Progression chart by element
1. Knowledge
Note: Descriptors used in the progression chart are cumulative from one level to the next.
| Knowledge | Level 1 | Level 2 | Level 3 | Level 4 |
|---|---|---|---|---|
| Knowledge of the internal audit policy of the Government of Canada and internal audit professional standards and practices to: | Carry out assigned internal audit tasks. | Not applicable | Not applicable | Not applicable |
| …. as well as risk management controls and governance processes to: | Not applicable | Carry out work autonomously. | Assess or adapt approaches and tools. | Not applicable |
| …. and principles of risk management, controls, and governance to: | Not applicable | Not applicable | Not applicable | Challenge, approve and defend approaches used to achieve the objectives of internal audit activities. |
| Knowledge of organizational mandate, policies, programs, activities, and priorities relevant to area being audited (Level 1 and 2) / areas being audited (Level 3 and 4) to: | Search information from appropriate sources. | Develop evidence-based recommendations. | Identify the linkages and interrelations between internal audit activities. | Authoritatively recommend courses of action to executives. |
| Knowledge of Government of Canada policies and priorities relevant to area being audited (Level 2) / on-going internal audit activities (level 3 and 4) to: | Not applicable | Contextualize assigned work. | Contextualize assigned work. | Review internal audit recommendations in the broader governmental context. |
| Knowledge of project management to: | Not applicable | Lead or execute low or moderate complexity internal audit activities. | Lead or conduct high complexity internal audit activities. | Plan and manage concurrent internal audit activities. |
2. Analytical and critical thinking
Note: Descriptors used in the progression chart are cumulative from one level to the next.
| Level 1: Problems or issues are well defined and are typically narrow in scope and focus | Level 2: Problems or issues are typically broader in scope. | Level 3: Problems or issues are complex and multi-dimensional in nature, typically of significant scope, and risk. | Level 4: Problems and issues are highly complex and multi-dimensional in nature generally with wide scope, high risk. |
|---|---|---|---|
| Compile, organize, analyze, and summarize straightforward information from readily available sources. | Analyze and probe information from various sources to identify issues, potential causes, and risks. | Integrate research, analysis, and recommendations to identify the linkages and relationships between internal audit activities. | Identify risks and impact associated with recommendations from concurrent internal audit activities. |
| Identify issues that may warrant further analysis. | Not applicable | Not applicable | Not applicable |
| Not applicable | Not applicable | Assess approaches and tools to achieve the objectives of internal audit activities. | Challenge approaches and recommendations. |
| Not applicable | Assess the sufficiency and relevance of evidence to support internal audit activities. | Assess the soundness of internal audit findings and recommendations and assess their potential impacts. | Assess the strategic implications of internal audit recommendations on business and policy direction of the organization as well as on the broader governmental context or assess the quality of internal audit activities and identify the implications on other units in the audit organization. |
3. Decision making
Note: Descriptors used in the progression chart are cumulative from one level to the next.
| Level 1: Issues are of limited scope. Risks and potential impacts are negligible. | Level 2: Issues range from routine to low/moderate complexity. Risks and potential impacts are moderate and apparent. | Level 3: Issues are varied, highly complex or of broad scope. | Level 4: Some issues are highly complex and multi-dimensional. Political and business risks are significant and potential impacts are complex to ascertain and could be precedent setting. |
|---|---|---|---|
| Select internal audit tools based on instructions received and established procedures. | Develop work plan, prepare tools to collect information or select an approach to lead or conduct internal audit activities based on guidance or guidelines. | Adapt approaches to lead or conduct internal audit activities. | Prioritize internal audit activities and approve approaches to be used to achieve the objectives of internal audit activities. |
| Raise issues to the attention of internal audit superiors. | Develop conclusions and evidence-based recommendations for review by internal audit superiors. | Review conclusions and recommendations or develop conclusions and exhaustive recommendations for further review by internal audit superiors. | Not applicable |
| Not applicable | Not applicable | Not applicable | Review and recommend courses of action to internal audit or organizational executives. |
4. Communication
Note: Descriptors used in the progression chart are cumulative from one level to the next.
| Level 1 | Level 2 | Level 3 | Level 4 |
|---|---|---|---|
| Request and convey factual and straight forward information. | Conduct interviews. | Not applicable | Not applicable |
| Present summary of analysis and findings. | Explain segments of internal audit activities. | Defend approaches as well as conclusions and recommendations. | Defend a variety of internal audit activities. |
| Not applicable | Not applicable | Provide advice and recommendations to auditee management and initiate discussions on measures for improvement. | Provide expert advice and recommendations to address complex issues. |
| Not applicable | Not applicable | Promote auditee management collaboration. | Influence and persuade auditee management to implement internal audit recommendations. |
| Draft internal audit working papers. | Write a variety of internal audit products. | Review a variety of internal audit products or write complex internal audit products. | Review or write a variety of high complexity or strategic internal audit products. |
5. Effort
Note: Descriptors used in the progression chart are cumulative from one level to the next.
| Level 1 | Level 2 | Level 3 | Level 4 |
|---|---|---|---|
Physical effort Long periods of sitting with opportunities to shift activity. |
Not applicable | Not applicable | Not applicable |
Physical effort Occasional carrying or moving work materials, such as briefcases or boxes of files. |
Not applicable | Not applicable | Not applicable |
Sensory effort Regular prolonged periods of reading, reviewing of data or documentation to identify inconsistencies and ensure accuracy. |
Not applicable | Not applicable | Not applicable |
6. Working conditions
Note: Descriptors used in the progression chart are cumulative from one level to the next.
| Level 1 | Level 2 | Level 3 | Level 4 |
|---|---|---|---|
Physical environment Work is performed in a controlled office environment. |
Not applicable | Not applicable | Not applicable |
Psychological environment May include off-site travel. |
Not applicable | Not applicable | Not applicable |
Psychological environment Minimal exposure to unpleasant circumstances resulting from the nature of the work. |
Not applicable | Psychological environment Some exposure to stressful situations, namely when dealing with contentious or sensitive internal audit findings. |
Not applicable |
Financial Management (CT-FIN) subgroup
Amendments
| # | Date | Amendment |
|---|---|---|
| 1 | 1988 | To the FI job evaluation standard:
|
| 2 | 1993 | To the FI job evaluation standard:
|
| 3 | 1999 | To the FI job evaluation standard:
|
| 4 | 2004 | To the FI job evaluation standard:
|
| 5 | 2016 | To the FI job evaluation standard:
|
| 6 | 2019 |
|
| 7 | 2023 | On the effective date of the new CT group, September 28, 2023, the FI group job evaluation standard, renamed CT-FIN subgroup, was incorporated into the CT job evaluation standard with all the following changes:
|
Introduction
The job evaluation standard for the Financial Management (CT-FIN) subgroup is a point-rating plan consisting of an introduction, subgroup definition, rating scales and benchmark position descriptions.
Point rating is an analytical, quantitative method of determining the relative values of jobs. Point-rating plans define characteristics or factors common to the jobs being evaluated, define degrees of each factor, and allocate point values to each degree. The total value determined for each job is the sum of the point values assigned by the raters.
All methods of job evaluation require the exercise of judgment and the orderly collection and analysis of information for consistent judgments to be made. The point rating method facilitates rationale discussion and resolution of differences in determining the relative value of jobs.
Factors
The combined factors may not describe all aspects of jobs. They deal only with those characteristics that can be defined and distinguished and that are useful in determining the relative worth of jobs.
There are 3 factors used in this plan. All the factors have more than 1 dimension and have been defined in terms of sub-factors and related elements. The factors, sub-factors and elements are:
- Expertise (Factor)
- Financial subject matter expertise (Sub-factor)
- Breadth/Diversity of expertise (Element 1)
- Depth/Intensity of expertise (Element 2)
- Managerial and interpersonal expertise (Sub-factor)
- Managerial expertise (Element 1)
- Interpersonal expertise (Element 2)
- Financial subject matter expertise (Sub-factor)
- Nature of work (Factor)
- Not applicable (Sub-factor)
- Requirement for independent action (Element 1)
- Intricacy of work (Element 2)
- Not applicable (Sub-factor)
- Nature of impact (Factor)
- Not applicable (Sub-factor)
- Level of influence (Element 1)
- Size and nature of resources (Element 2)
- Not applicable (Sub-factor)
Point values and weighting
For each factor, the maximum point value assigned, and corresponding point weighting reflects its relative importance. Similarly, point values have been assigned to the degrees of the factors.
The weights and point values for the factors/elements in the Financial Management job evaluation standard are:
| Factor | % of total points | Minimum | Maximum |
|---|---|---|---|
| 1a. Expertise – Financial subject matter | 30 | 45 points | 300 points |
| 1b. Expertise – Managerial and interpersonal | 10 | 20 points | 100 points |
| 2. Nature of work | 30 | 50 points | 300 points |
| 3. Nature of impact | 30 | 40 points | 300 points |
| Total | 100 | 155 points | 1,000 points |
Benchmark positions
Benchmark position descriptions are used to exemplify degrees of each factor or element and illustrate progression in the job evaluation standard, the application of the elements and the relationship between elements. Each description consists of a list of the principal duties and specifications describing the degree of each factor to which the position is rated. The benchmark positions have been evaluated, and the degree and point values assigned to each factor are shown in the specifications.
The rating scales identify the benchmark position descriptions that exemplify each degree. These descriptions are an integral part of the point rating plan and are used to ensure consistency in application of the rating scales.
Use of the standard
There are 6 steps in the application of this job evaluation standard.
- The position description is studied to ensure understanding of the position as a whole. The relation of the position being rated to positions above and below it in the organization is also studied.
- Allocation of the position to the group is confirmed by reference to the definitions and the descriptions of inclusions and exclusions.
- Tentative degrees of each factor in the job being rated are determined by comparison with degree definitions in the rating scales. Uniform application of degree definitions requires frequent reference to the descriptions of factors and the job evaluation instructions.
- The description of the factor in each of the benchmark positions exemplifying the degree tentatively established is compared with the description of the factor in the position being rated. Comparisons are also made with descriptions of the factor in benchmark positions for the degrees above and below the one tentatively established.
- The point values for all factors are added to determine the tentative total point rating.
- The position being rated is compared as a whole to positions to which similar total point values have been assigned, as a check on the validity of the total rating.
Determination of levels
The ultimate objective of job evaluation is to determine the relative value of jobs in each occupational group in order that employees carrying out the jobs may be paid at rates consistent with the relationship indicated. Jobs that fall within a designated range of point values will be regarded as of equal difficulty and will be assigned to the same level.
| Subgroup and level | Minimum points | Maximum points |
|---|---|---|
| CT-FIN-01 | 155 | 440 |
| CT-FIN-02 | 441 | 575 |
| CT-FIN-03 | 576 | 710 |
| CT-FIN-04 | 711 | 1,000 |
Subgroup definition
The Financial Management subgroup comprises positions that are primarily involved in the planning, development, analysis, delivery or management of internal public service financial policies, programs, services or other related activities.
Inclusions
The Financial Management subgroup includes only those positions that have, as their primary purpose, responsibility for 1 or more of the following activities:
- the development, delivery, interpretation, recommendation or revision of financial management policies, practices, principles, systems or techniques;
- the provision of advice on the financial implications of policy and program proposals and actions, including risk management and performance information and management, and the approval of the adequacy of financial safeguards in programs and activities;
- the design, planning, implementation, assessment or continuous monitoring of financial internal controls;
- the development and delivery of cost accounting models;
- the financial planning, analysis and reporting;
- the financial operations and services, such as the management of the accounting process and reporting of expenditures, revenues, assets or liabilities;
- the provision of services in 2 or more administrative fields, 1 of which is financial, when the financial work is, in the opinion of the employer, of primary importance. In allocating a position to the appropriate group, the purpose of the position must be assessed according to all of the following criteria:
- the impact of the financial aspects of the advice and recommendations made on the overall achievement of the organization's programs and objectives;
- the degree of responsibility and complexity of the financial work of the position, including the availability of, and the need to provide, financial functional direction; and
- the degree of specialized knowledge, skill and experience required in the work; and
- the leadership of any of the above activities.
Exclusions
Positions excluded from the Financial Management subgroup are those whose primary purpose is included in the definition of any other occupational group, and for more certainty, those for which the following activity is of primary importance:
- the provision of administrative services in support of public service policies, programs, services or other activities dealing with financial management.
Glossary
- Account (Compte):
- A record of the financial data pertaining to a specific asset, liability, revenue, or expense item.
- Accounting (Comptabilité):
- The principles or practices of systematically classifying, recording, summarizing financial transactions, and reporting the results.
- Accrual (Accumulation):
- Recognition of a revenue and the related asset in the period earned and recognition of an expense and the related liability in the period incurred in the absence of a cash transaction.
- Accrual accounting (Comptabilité d’exercice):
- A method of accounting that recognizes transactions and events in the period in which the transactions and events occur regardless of whether there has been a receipt or payment of cash or equivalent.
- Activity (Activité):
A significant grouping of associated financial management responsibilities (for example, planning and resource management; policy and systems development; and accounting operations are each normally considered a full activity).
- Planning and resource management (Planification et gestion des ressources):
- This normally involves responsibility for such specialized areas as the provision of advice, guidance, and financial services in the areas of planning, budgeting, costing, and reporting to ensure the efficient and effective use of organizational resources.
- Policy and systems development (Élaboration de politiques et de systèmes):
- This normally involves responsibility for such specialized areas as the development, implementation and application of policies, procedures, and controls. It also includes the specialized area of development, review, testing and maintenance of business processes, procedures, controls, data, and software applications for production of financial and non-financial information.
- Accounting operations (Opérations comptables):
- This normally involves responsibility for specialized areas related to expenditure and revenue accounting and control, financial reporting, and recording and tracking of financial transactions.
N.B. Significant groupings of responsibilities in other specialized areas such as costing and other unique areas (principally these of central agencies and services) may also be considered full activities.
- Advance (Avance):
- A certificate of indebtedness, usually interest-free, held by the Government of Canada on an outside party for a defined period.
- ARLU (MJANR):
- The Annual Reference Level Update (ARLU) is a technical exercise used to set the expenditure baseline for the direct program spending component of the fiscal plan reflected in the annual federal budget and to serve as the basis for the appropriations sought from Parliament in the upcoming main estimates.
- Audit (Audit):
- An examination of evidential matter to determine the reliability of a record or assertion and/or to evaluate compliance with rules or policies or with conditions of an agreement.
- Budget (operational) (Budget (opérationnel)):
- A detailed plan/estimate designed to determine the financial and other resources required to carry out the plans assigned to responsibility centre managers, to obtain Treasury Board and parliamentary approval of organizational programs and resource requirements, and to provide a basis for budgetary control.
- Capital expenditure (Dépenses en capital):
- A charge against an appropriation for the acquisition or development of real property, infrastructure, machinery, or equipment, or for purposes of constructing or developing capital assets, as defined by government accounting policies, where the beneficial ownership and control rests with the government.
- Cash management (Gestion de la trésorerie):
- The policies, systems and practices designed to improve the government and organisation’s cash flow that is, to optimize the amount and rate of cash coming in, and to make the best use of available resources.
- CFO (DPF):
- Chief Financial Officer (CFO) supports the deputy head in the achievement of his or her mandate, through the following key roles:
- an objective strategic advisor for business and financial management;
- the key steward with respect to relevant legislation, regulations, policies, directives and standards related to financial management;
- a senior organizational executive providing the deputy head with independent and objective recommendations on all funding initiatives and resource allocations requiring the deputy head’s approval; and
- the lead organizational executive for all aspects of financial management, program financing, financial reporting, and disclosure, and for dealing with central agencies and other stakeholders.
- Classification (Classement):
- The allocation or grouping of items in accounts or financial statements according to their nature, function or activity exercised.
- Commitment (Engagement):
- An anticipated expenditure, evidenced by a contract or other arrangement providing for a payment.
- Conditional transfer payments (Paiements de transfert conditionnels):
- A payment made to a recipient for a specified purpose which is subject to being accounted for and audited (Contribution).
- Cost (Coût):
- The value of resources (human, physical or financial) consumed by a cost object. Cost can include both the direct resources consumed and an allocation of support services consumed by the cost object. Judgement is required to determine which costs to include and to what extent to include them.
- Cost estimation (Estimation des coûts):
- The action taken to develop cost information required for a defined purpose. The information derived from costing will support many types of business management decisions.
- DCFO (ADPF):
- Deputy Chief Financial Officer (DCFO). Senior officer, direct report to the CFO (Second in Command).
- Expense (Dépense):
- The decrease in economic resources either by way of decreases in assets or increases in liabilities resulting from the operations, transactions, and events of the accounting period.
- Financial management systems (Systèmes de gestion financière):
Is any combination of business processes (end-to-end, automated, and manual), procedures, controls, data and software applications, all of which are categorized as either departmental financial and materiel management systems (DFMS), or program system or central system that produce financial information and related non-financial information.
Financial management systems are used for any of the following:
- collecting, processing, maintaining, transmitting and reporting data about financial events and to maintain accountability for the related assets, liabilities and equity;
- supporting financial management, planning, budgeting and decision-making activities;
- accumulating and reporting cost information; or
- supporting the preparation of internal and external reports, such as organizational financial statements and input to the Public Accounts of Canada.
- Financial planning (Planification financière):
- The process of planning, programming, and budgeting to determine the financial and other resources required to carry out the plans assigned to responsibility center managers, to obtain Treasury Board and parliament approval of organizational programs and resource requirements, and to provide a basis for budgetary control.
- Financial statements (États financiers):
- Financial Statements present aggregate information and serve as a means by which the reporting entity demonstrates its accountability for the resources, obligations, and financial affairs for which it is responsible. They report on the financial position and changes in the financial position of the reporting entity. They are composed of the following: Statement of Financial Position; Statement of Operations; Statement of Change in Net Debt; and Statement of Cash Flows.
- Forecast (Prévisions):
- A prediction of an entity’s future revenues, expenses, and/or asset acquisitions and dispositions.
- Free balance (Solde disponible):
- It is the remaining balance or unencumbered resources for a portfolio after outstanding commitments have been paid.
- Full time equivalent (Équivalent temps plein):
- Full time equivalent (FTE) refers to the unit of measurement equivalent to an individual.
- GAAP (PCGR):
- Generally Accepted Accounting Principles (GAAP) encompasses broad principles and conventions of general application, as well as rules and procedures that determine accepted accounting practices rules or guidelines at a particular time.
- Internal control (Contrôle interne):
- A set of means that organizations put in place to mitigate risks and provide reasonable assurance in the following broad categories:
- the effectiveness and efficiency of programs, operations and resource management, including safeguarding of assets;
- the reliability of financial reporting; and
- compliance with legislation, regulations, policies, and delegated authorities.
- Internal control over financial management (Contrôle interne de la gestion financière):
- A set of means to ensure that public resources are used prudently and in an effective, efficient, and economical manner. Financial management activities include planning, budgeting, accounting, reporting, control, oversight, analysis, decision support/advice, and financial systems.
- Internal control over financial reporting (Contrôle interne de la présentation de l’information financière):
- A set of means that allow management and users of financial statements to have reasonable assurance that:
- records which fairly reflect all financial transactions are maintained;
- recording of financial transactions permits the preparation of internal and external financial information, reports, and statements in accordance with policies, directives, and standards; and
- revenues received and expenditures made are in accordance with delegated authorities and unauthorized transactions that could have a material effect on financial information and financial statements are prevented or detected in a timely manner.
- Investment (Investissement):
- The use of resources with the expectation of future returns, such as an increase of revenues or assets.
- Loan (Prêt):
- A certificate of indebtedness held by the Government of Canada on an outside party for a specific period, and usually interest bearing.
- MAF (CRG):
- The Management Accountability Framework (MAF) is a key performance management tool that the federal government uses to:
- support the management accountability of deputy heads and
- improve management practices across departments and agencies.
- Main estimates (Budget principal des dépenses):
- A document that lists the financial resources required by individual departments, agencies, and Crown Corporations for the upcoming fiscal year. Tabled in Parliament on or before March 1st. Changes to these financial resource requirements during the year are submitted to Parliament through the “Supplementary Estimates” process, of which there are 3 .
- Management accounting (Comptabilité de gestion):
- A method of accounting that is concerned with the provisions and use of accounting information to managers within organizations, to provide them with the basis to make informed business decisions that will allow them to be better equipped in their management and control functions.
- MRRS (SGRR):
- The Management, Resources and Results Structure (MRRS) supports a common, government-wide approach to the collection, management, and reporting of financial and non-financial information.
- Net voting (Crédits nets):
- A special revenue re-spending authority from Parliament that allows organizations to use certain of their revenues to finance their directly related expenditures.
- Operating expenditure (Dépenses de fonctionnement):
- A category of expenditure identifying mainly the operating activities of the Government of Canada as an accounting entity. Operating expenditures normally exclude capital expenditures and transfer payments.
- Operational plan (Plan opérationnel):
- A schedule of the specific work that is to be done toward the achievement of objectives stated in a department or agency strategic plan.
- PAA (AAP):
- The Program Alignment Architecture (PAA) is an inventory of all the programs undertaken by an organization and links these logically to the organization’s strategic outcomes and provides a framework to support governance, planning and decision-making by providing both financial and performance information.
- Partial accrual accounting (Comptabilité d’exercice partielle):
- A method of accounting that recognizes revenues and expenditures when the cash is received or paid as well as payables that are due or owing on March 31.
- Public accounts of Canada (Comptes publics du Canada):
- The report of the Government of Canada, which includes the consolidated financial statements, prepared annually for each fiscal year by the Receiver General as required by Section 64 of the Financial Administration Act. It covers the fiscal year of the Government, which ends on March 31.
- Receivables (Débiteurs (à l’exception des impôts à recevoir)):
- The total amounts which are due and payable for goods sold, services rendered (excluding Taxes Receivable), money loaned, or any recoverable payments.
- Reference levels (Niveau de référence):
- Refers to the level of voted authorities for an organization (that is, operating, capital, grants, and contributions) for the fiscal year.
- Reporting (Établissements de rapports)
-
Internal (Interne)
Aimed at supplying decision makers with relevant information and providing a basis for managers to account for program performance and spending.
External (Externe)
To report to stakeholders such as Parliament for the use of resources utilized by an organizational.
- Revenues (Non-Tax) (Recettes non fiscales):
- All receipts, other than tax-revenues (for example, revenue received for the sale of commodities and services provided).
- Revenues (Tax) (Recettes fiscales):
- All receipts for taxes levied by government legislations (for example, personal income taxes, customs, and excise duties, et cetera).
- Revolving fund (Fonds renouvelable):
- Funding mechanism where revenues remain available to finance continuing operations without fiscal year limitation. In the Government of Canada, revolving funds are used as alternative means of providing funding for specific functions.
- Supplementary estimates (Budget supplémentaire des dépenses):
- The additional spending proposals for the current fiscal year for unforeseen events which could not have been included in previous in-year proposals.
- Taxes receivable (Impôts à recevoir):
- Represent non-exchange transactions for taxes assessed at year end, but not yet collected, as well as estimates of unassessed taxes at year end that are accrued but not due to be paid until the next fiscal year. Only those taxes authorized by a legislature or council would be recognized. A tax is considered authorized when the related legislation has been approved by the legislature or council or the ability to assess and collect the tax has been provided through legislative convention.
- Unconditional transfer payments (Paiements de transfert inconditionnels):
- A payment made to a recipient which is not subject to being accounted for or audited but for which eligibility and entitlement may be verified (Grant).
- Variance a nalysis (Analyse des écarts):
- A quantitative examination of the differences between planned and actual amounts and expendit
Factor 1: Expertise
This factor measures the knowledge and skill required to perform the duties of the position and is divided into 2 sub-factors:
- Financial subject matter expertise; and
- Managerial and interpersonal expertise.
A. Financial subject matter expertise
This sub-factor measures the specialized financial management expertise and is comprised of 2 elements:
- Breadth; and
- Depth.
Breadth: Diversity of expertise measures the degree of direct involvement within or across 1 or more financial management activities.
Depth: Intensity of expertise measures the degree of specialization required in an activity or activities.
B. Managerial and interpersonal expertise
This sub-factor is comprised of 2 elements:
- Managerial expertise; and
- Interpersonal expertise
Managerial expertise measures the expertise required to harmonize and integrate to achieve goals through the efforts of others. It includes application of such managerial concepts as those required for organizing, policy making, long-range planning, and financial operational management (for example, financial project management).
Interpersonal expertise measures the expertise required to influence others.
Job evaluation instructions
- Refer to the “Glossary ” for the definition of “activity” when determining “Breadth – Diversity of expertise”.
- There is a requirement for the existence of substantive duties in an activity area before they are recognized as an increase in breadth of expertise.
- It must be recognized that as depth of specialization increases the opportunity for breadth of expertise decreases. This infers a limitation on breadth of expertise at the most intensive levels.
- Attribution of a full range of financial management to a position requires on-going responsibility for at least 3 full activities. For example, “Policy and Systems Development” is considered 1 full activity in accordance with the Glossary definition of “activity”.
- In the sub-factor “Financial subject matter expertise”, a combination of disparate sub-activities of full activities is not cumulative and does not increase the breadth of expertise to warrant a full activity. For example, the combination of accounts receivable, financial systems analysis and financial planning activities would be assigned degree A of breadth. Examples of sub-activities of full activities are:
- financial systems analysis, which is part of the financial policy and systems activity;
- accounts receivable, which is part of the accounting operations activity;
- budget analysis, which is part of the planning and resource management activity.
- Raters are to take into consideration the requirements for the position to understand managerial concepts in the performance of the assigned financial activities. The requirement to supervise or manage others may be one consideration, but it is not the only requirement measured under the “Managerial and interpersonal expertise” sub-factor.
Financial subject matter expertise rating scale
The degree of breadth of diversity of expertise (BDE) plus the degree of depth of level of intensity of specialization (DIS) equals the degree of subject matter expertise (SME).
| Breadth – Degrees of diversity of expertise (BDE) | ||||
|---|---|---|---|---|
| From: limited | To: diverse | |||
| BDE Degree A: Specialist; less than 1 activity. | BDE Degree B: Specialist; less than 2 activities. | BDE Degree C: Generalist: 2 or more activities but less than full range. | BDE Degree D: Generalist: full range of financial activities. | |
| DIS Degree 1:Fundamental specialized financial knowledge: principles, practices, and techniques specific to accounting, financial control and/or financial analysis. | SME Degree A1 45 points BM 32 |
SME Degree B1 90 points No benchmark |
SME Degree C1 135 points BM 25 BM 27 |
SME Degree D1 180 points No benchmark |
| DIS Degree 2: No description. | SME Degree A2 85 points BM 26 BM 28 BM 29 |
SME Degree B2 130 points BM 31 |
SME Degree C2 175 points BM 19 BM 22 |
SME Degree D2 220 points No benchmark |
| DIS Degree 3 : More intense expertise comprised of specialized knowledge and associated skills. | SME Degree A3 125 points BM 30 |
SME Degree B3 170 points BM 18 BM 21 BM 24 |
SME Degree C3 215 points BM 9 BM 14 |
SME Degree D3 260 points BM 6 |
| DIS Degree 4: No description. | SME Degree A4 165 points BM 20 BM 23 |
SME Degree B4 210 points BM 13 BM 16 BM 17 |
SME Degree C4 255 points BM 12 |
SME Degree D4 300 points BM 1 |
| DIS Degree 5: Most advanced level / focus of deepest specialized expertise within a financial activity. | SME Degree A5 205 points No benchmark |
SME Degree B5 250 points BM 2 BM 3 BM 4 BM 5 BM 7 BM 8 BM 11 |
SME Degree C5 Not applicable |
SME Degree D5 Not applicable |
Managerial and interpersonal expertise rating scale
The degree of managerial expertise (ME) plus the degree of interpersonal expertise (IE) equals the degree of managerial and interpersonal expertise (MIE).
| ME Degree A: An understanding of managerial concepts is required but little or no opportunities exist to apply them. | ME Degree B: Some limited requirements exist to apply managerial concepts as in controlling and coordinating the assigned responsibilities within a minor organizational unit or when managing studies or projects. | ME Degree C: Managerial concepts are applied for the control and co-ordination of all the assigned responsibilities within or across a major organizational unit such as a branch or region; or for at least a single financial activity across an organization; or a portion of a financial activity across departments and agencies. | ME Degree D: Managerial concepts are applied for the control and co-ordination of the full range of financial activities across a department or agency; or across all departments and agencies for at least 1 major financial management activity. | |
|---|---|---|---|---|
| IE Degree 1: Giving details; providing explanations; discussing. | MIE Degree A1 20 points BM 27 BM 28 BM 29 BM 32 |
MIE Degree B1 40 points BM 21 BM 23 BM 24 BM 30 |
MIE Degree C1 60 points No benchmark |
MIE Degree D1 Not applicable |
| IE Degree 2: Providing advice or functional guidance; obtaining agreement; providing central agencies with justification for organizational requirements. | MIE Degree A2 30 points BM 26 BM 31 |
MIE Degree B2 50 points BM 16 BM 17 BM 18 BM 20 BM 25 |
MIE Degree C2 70 points BM 3 BM 4 BM 5 BM 7 BM 8 BM 11 BM 12 BM 13 BM 14 BM 19 BM 22 |
MIE Degree D2 90 points No benchmark |
| IE Degree 3: Persuading, motivating of others is of critical importance in achieving the goals of the position. | MIE Degree A3 Not applicable |
MIE Degree B3 60 points No benchmark |
MIE Degree C3 80 points BM 2 BM 6 BM 9 |
MIE Degree D3 100 points BM 1 |
Factor 2: Nature of work
This factor measures the job in terms of its complexity and requirement for independent action and is comprised of 2 elements:
- Intricacy of the work; and
- Requirement for independent action.
Intricacy of the work measures the relative complexity of the assigned responsibilities and the influence of the setting within which the position is located.
Requirement for independent action measures the degree of freedom to act within such constraints as supervision or direction, standardized operating procedures, policies and regulations.
Job evaluation instructions
The following are some characteristics which may need to be considered in determining whether “influences of the setting” place additional demands on the position:
- The nature and dispersion of the line organization, both in terms of geography and financial delegation, for which financial services are provided and the extent to which this increases or decreases the intricacy of financial work; and
- The type of organizational structure within which the financial duties are performed. The range might be from a centralized hierarchical line organization to a decentralized matrix functional organization.
Nature of work rating scale
The degree of the requirement for independent action (RIA) plus the degree of intricacy of work (IW) equals the degree of the nature of work (NW).
| RIA Degree A: Action is constrained by established procedures and/or close supervision. | RIA Degree B: No description. | RIA Degree C: Action is constrained by organizational policy, regulations, and general direction from the supervisor. | RIA Degree D: No description. | RIA Degree E: Action is constrained only by governmental policy, legislation, regulations and/or general direction. | |
|---|---|---|---|---|---|
| IW Degree 1: Work consists of relatively similar tasks and/or solution of problems in familiar situations. | NW Degree A1 50 points BM 32 |
NW Degree B1 98 points BM 26 BM 27 BM 30 |
NW Degree C1 145 points BM 19 BM 22 BM 25 BM 29 |
NW Degree D1 194 points No benchmark |
NW Degree E1 Not applicable |
| IW Degree 2: No description. | NW Degree A2 88 points BM 31 |
NW Degree B2 132 points BM 18 BM 21 BM 24 BM 28 |
NW Degree C2 179 points BM 13 BM 14 BM 17 BM 20 BM 23 |
NW Degree D2 225 points BM 5 BM 11 BM 16 |
NW Degree E2 275 points No benchmark |
| IW Degree 3: Work requires creative and innovative thinking in the development of new concepts and alternative strategies in the performance of complicated tasks and/or the solution of a variety of complex problems in diverse situations. | NW Degree A3 Not applicable |
NW Degree B3 169 points No benchmark |
NW Degree C3 212 points BM 4 BM 6 BM 9 |
NW Degree D3 256 points BM 7 BM 8 BM 12 |
NW Degree E3 300 points BM 1 BM 2 BM 3 |
Factor 3: Nature of impact
This factor measures the degree of influence of the position in terms of the relative size and nature of the resources that can be influenced either directly or indirectly, and its location in the organization. It is comprised of 2 elements:
- Size and nature of resources; and
- Level of influence.
Size and nature of resources measure the relative size of the portion of total annual expenditures and/or revenues which are influenced by a position.
Level of influence measures the degree to which a position can influence implementation of its output/proposals in terms of the relationship of the position to the ultimate decision-maker for the organization or organizational element.
Job evaluation instructions
- The relative size of the portion of total annual expenditures and/or revenues is determined by application of a “susceptibility to influence weighted factor” (see Resources susceptible to influence worksheet).
- The grid was developed based on 2004 dollars. Recognizing that over time the value of the dollar may change from time to time, the size of resources may need to be adjusted accordingly on direction of Treasury Board of Canada Secretariat.
- When determining the level of influence of a position, normally only the organizational line relationship is to be taken into consideration. The level of influence is greater when the position provides financial recommendations directly to the ultimate decision-maker for the organization/organizational element being supported. The level of influence of the position decreases in direct relation to the distance from the ultimate decision-maker based on organizational levels (for example, in organizational corporate headquarters, the CFO; in a Program or Branch, an Assistant Deputy Minister (ADM) or equivalent; in a Region, a Regional Director General (RDG); in a District, a Director; in an institute (for example, museum, penitentiary), a Director, Warden or whoever is the effective line authority to make ultimate decisions for that organization).
- Generalist positions that provide substantive, authoritative financial advice and/or services directly to management, but only report to a manager functionally, should be allocated to D column, provided that all the following criteria are met:
- The advisory responsibilities or financial services provided must not only be clearly assigned and accepted in the position description, but also acknowledged in the performance evaluation report, both of which must be co-signed by the manager receiving the advice or the financial services, and by the line manager;
- Direct advice and/or services must be provided on a continuing basis to the Head of a Branch/Program, region, or major facility; it should not normally be applied to lower level or other type organizations; and
- The breadth of expertise (financial subject matter expertise) has already been rated at degree C or D (2 financial activities or more).
Subordinates of generalist positions should be assessed according to guidelines set out in the above “ Job evaluation instructions” at Note 3.
Guiding notes for the preparation of Resources susceptible to influence worksheet:
When completing the resources susceptible to influence worksheet, it is important for organizational managers to appropriately identify the organizational context within which the position being classified will reside (that is, organizational headquarters, program/branch headquarters, region, government services, central agencies, and/or other institutions) as this will have an impact on the determination of the level of influence of a position (that is, how far it resides from the ultimate decision-maker).
The ultimate decision-maker for the purposes of this exercise varies depending on the organizational context. For positions residing within organizational corporate headquarters, the ultimate decision maker is deemed to be the CFO; in a Program/Branch, it is the ADM or equivalent; in a Region, the RDG; in all others, it is a director or whoever is the effective line authority to make ultimate decisions for that organization.
The Resources susceptible to influence worksheet is comprised of 2 sections: The first relates to position information and the second to the types and amounts of resources over which the position has influence.
When completing the information relating to the position, it is important to identify whether the position being classified is part of a pool of positions that exist within the organization. Pooled positions are normally at the same organizational level, and all share equal responsibility for influencing a given size of resources (see note 3 for guidance on determining the size of resources influenced by positions within commonly found organizational structures).
For positions that are part of a pool of positions, it is important to note that the total weighted amount of resources must be divided by the number of positions found within the pool to identify the corresponding level of influence for each individual position.
The main estimates for the current year are to be used to complete the Resources susceptible to influence worksheet.
When completing the information relating to the types and amount of resources, it is important to identify which resource base will be used for the purposes of the calculation: direct resources (that is, own budget) or indirect resources (that is, organizational budget). Please note that it is the larger of the direct or indirect resources base that is used for the purpose of calculation, but not both.
The relative size of the portion of total annual expenditures and/or revenues over which the position has influence is determined by the application of a weighted factor. This factor has been pre determined and is identified in the worksheet for each type of resource.
For ease of reference, definitions relating to the types of resources (that is, operating expenditures, revolving funds, capital expenditures, et cetera) have been included in the glossary found within the CT-FIN subgroup job evaluation standard.
- Benchmark financial management organizational contexts defined:
- Organizational corporate headquarters: Centre of control for the department or agency usually headed by the Chief Financial Officer;
- Central agency: An agency that exists to support the Cabinet’s corporate objectives and the collective responsibilities of the minister. The 3 “traditional” central agencies are the Privy Council Office, the Department of Finance and the Treasury Board of Canada Secretariat;
- Central service: Organizations that provide central services to federal departments and agencies (for example, Public Services and Procurement Canada and Shared Services Canada);
- Organizational branch headquarters or branch headquarters: Centre of control for program/branch/sector organizations within the department or agency which are headed by an executive at the EX 04 or EX 05 level or equivalent;
- Branch regional headquarters; organizational regional headquarters; regional headquarters: centre of control for a region which are headed by an executive at the EX 03 or equivalent (for example, Regional Director General); and
- Institution: Organizations under federal jurisdiction, such as museums and penitentiaries.
- The following principles illustrate how the size of the resources, influenced by a given position in different commonly found organizational structures, should be determined:
- If a “pool” of similar positions exists at the same organizational level, and all share equal responsibility for influencing a given size of resources, those resources must be correspondingly apportioned by dividing by the number of positions in the pool;
- If positions are at the same organizational level but have different responsibilities, the size of resources influenced should not be reduced; and
- If positions are at different organizational levels but have similar spans of responsibility (that is, a “one-on-one” relationship exists), the size of resources influenced should not be reduced. However, the points assigned will be considerably reduced due to diminished levels of influence (the other dimension of the grid).
See following scenarios for the determination of size of resources.
Please note that the organization chart below is not intended to represent any specific organization. It shows 3 separate scenarios indicating how resources may be divided.
Figure 1 - Text version
Text version of an organizational chart showing 3 separate scenarios indicating how dollars may be divided within a division headed by a Director:
Scenario 1
This scenario shows the Chief, Financial Policy and Systems reporting to the Director, each responsible for $480. There are no positions reporting to this Chief position.
Scenario 2
This scenario shows the Chief, Financial Planning and Resource Management which heads up a unit, reporting to the Director. The Chief and the Director each are responsible for resources of $480. There are 2 senior positions reporting to the Chief, each with different subordinate structures, are each responsible for $240.
The first senior position has a pool of 2 intermediate positions reporting to it, each responsible for $120. Each intermediate position has a pool of 2 junior positions reporting in, each with responsibility for $60.
The second senior position has 2 intermediate positions reporting to it, each responsible for $120. Each intermediate position has 1 junior position reporting to it, each equally responsible for $120. One of the junior positions has a pool of 2 trainee positions reporting to it, each responsible for $60.
Scenario 3
This scenario shows the Chief, Accounting Operations, which heads of a small unit, reporting to the Director. The Chief and Director are each responsible for resources of $480. There are 4 different positions reporting directly to the Chief position:
- Capital Expenditures, responsible for $200;
- Operating Expenditures West Sector, responsible for $150;
- Operating Expenditures East Sector, responsible for $100;
- Transfer Payments, responsible for $30.
Resources susceptible to influence worksheet
The worksheet measures the relative size of the portion of total annual expenditures and/or revenues which are influenced by a position. It is divided into 3 sections: position information, direct budget resources, and 8 Indirect budget resources. Working across the worksheet, each budget resource has an associated weighting factor to calculate the weighted amount for each resource. The total weighted amount for all applicable budget resources is totaled at the bottom right-hand side of the worksheet.
Download the Resources susceptible to influence worksheet template: RTF 104 KB
- Position No.:
- Title:
- Pool (Yes/No) Total size of pool
- Reports to:
| Resource sub-division | Weighting Factor |
Budget Amount (in millions of dollars) table 7 note 4 |
Weighted Amount (in millions of dollars) |
|---|---|---|---|
Table 7 Notes
|
|||
| A. Direct table 7 note 1 | |||
|
1. Own budget
|
@ 1.0 | ||
| Or | |||
| B. Indirect table 7 note 1 | |||
|
1. Operating expenditures table 7 note 2
|
@ 0.75 | ||
|
2. Revolving fund:
|
|||
|
a. Operating expenditures
|
@ 0.75 | ||
|
b. Revenue
|
@ 0.75 | ||
|
3. Capital expenditures
|
@ 0.75 | ||
|
4. Conditional transfer payments
|
@ 0.50 | ||
|
5. Non-tax revenue table 7 note 2
|
@ 0.75 | ||
|
6. Loans, investments and advances
|
@ 0.35 | ||
|
7. Unconditional transfer payments table 7 note 3
|
@ 0.01 | ||
|
8. Tax revenue
|
@ 0.01 | ||
| C. Totals | |||
| C. Net value of “susceptible resources” Total weighted amount divided by size of pool (from III above) | = | = $ million | |
Nature of impact rating scale
The degree of the level of influence (LI) plus the degree of the size and nature of resources (SNR) in weighted dollars equals the degree of nature of impact (NI).
| LI Degree A: Position provides financial recommendations through 4 or more organizational levels to the ultimate decision-maker. | LI Degree B: Position provides financial recommendations through 3 organizational levels. | LI Degree C: Position provides financial recommendations through 2 organizational levels. | LI Degree D: Position provides financial recommendations through 1 organizational level. | LI Degree E: Position provides financial recommendations directly to the ultimate decision-maker for the organization / organizational element. | |
|---|---|---|---|---|---|
| SNR Degree 1: Up to $8.5 million. | NI Degree A1 40 points No benchmark |
NI Degree B1 65 points BM 32 |
NI Degree C1 90 points BM 31 |
NI Degree D1 115 points BM 25 |
NI Degree E1 140 points BM 22 |
| SNR Degree 2: Over $8.5 million to $85 million. | NI Degree A2 80 points BM 30 |
NI Degree B2 105 points BM 23 BM 29 |
NI Degree C2 130 points BM 12 BM 16 BM 24 |
NI Degree D2 155 points BM 19 |
NI Degree E2 180 points No benchmark |
| SNR Degree 3: Over $85 million to $850 million. | NI Degree A3 120 points No benchmark |
NI Degree B3 145 points BM 17 BM 20 BM 27 |
NI Degree C3 170 points BM 7 BM 8 BM 11 |
NI Degree D3 195 points BM 2 BM 6 BM 14 BM 18 BM 21 BM 26 |
NI Degree E3 220 points BM 1 BM 9 |
| SNR Degree 4: Over $850 million to $8.5 billion. | NI Degree A4 160 points BM 28 |
NI Degree B4 185 points BM 3 |
NI Degree C4 210 points BM 5 |
NI Degree D4 235 points BM 13 |
NI Degree E4 260 points No benchmark |
| SNR Degree 5: Over $8.5 billion | NI Degree A5 200 points No benchmark |
NI Degree B5 225 points BM 4 |
NI Degree C5 250 points No benchmark |
NI Degree D5 275 points No benchmark |
NI Degree E5 300 points No benchmark |
Benchmark (BM) index
| BM number | Benchmark title | Financial expertise factor Degree / Points |
Managerial and interpersonal expertise factor Degree / Points |
Nature of work factor Degree / Points |
Nature of impact factor Degree / Points |
Total points | Classification level | Subgroup and level |
|---|---|---|---|---|---|---|---|---|
| 1 | Director, Financial Management | D4 / 300 | D3 / 100 | E3 / 300 | E3 / 220 | 920 | 4 | CT-FIN-04 |
| 2 | Chief, Internal Financial Audit | B5 / 250 | C3 / 80 | E3 / 300 | D3 / 195 | 825 | 4 | CT-FIN-04 |
| 3 | Analyst (Central Agency) | B5 / 250 | C2 / 70 | E3 / 300 | B4 / 185 | 805 | 4 | CT-FIN-04 |
| 4 | Chief, Central Agencies Inf ormation Systems | B5 / 250 | C2 / 70 | C3 / 212 | B5 / 225 | 757 | 4 | CT-FIN-04 |
| 5 | Chief, Cash Management | B5 / 250 | C2 / 70 | D2 / 225 | C4 / 210 | 755 | 4 | CT-FIN-04 |
| 6 | Chief, Financial Management | D3 / 260 | C3 / 80 | C3 / 212 | D3 / 195 | 747 | 4 | CT-FIN-04 |
| 7 | Chief, Financial Policy and Systems | B5 / 250 | C2 / 70 | D3 / 256 | C3 / 170 | 746 | 4 | CT-FIN-04 |
| 8 | Chief, Financial Planning and Resource Management | B5 / 250 | C2 / 70 | D3 / 256 | C3 / 170 | 746 | 4 | CT-FIN-04 |
| 9 | Regional Manager, Finance and Administration | C3 / 215 | C3 / 80 | C3 / 212 | E3 / 220 | 727 | 4 | CT-FIN-04 |
| 10 | Deleted in 2016 | Not applicable | Not applicable | Not applicable | Not applicable | Not applicable | Not applicable | Not applicable |
| 11 | Director, Financial Accounting Operations and Services | B5 / 250 | C2 / 70 | D2 / 225 | C3 / 170 | 715 | 4 | CT-FIN-04 |
| 12 | Assistant Director, Financial Management, Systems and Services | C4 / 255 | C2 / 70 | D3 / 256 | C2 / 130 | 711 | 4 | CT-FIN-04 |
| 13 | Chief, Planning and Resource Management | B4 / 210 | C2 / 70 | C2 / 179 | D4 / 235 | 694 | 3 | CT-FIN-03 |
| 14 | Branch Chief, Financial Services | C3 / 215 | C2 / 70 | C2 / 179 | D3 / 195 | 659 | 3 | CT-FIN-03 |
| 15 | Deleted in 1998 | Not applicable | Not applicable | Not applicable | Not applicable | Not applicable | Not applicable | Not applicable |
| 16 | Senior Financial Policy and Systems Development Officer | B4 / 210 | B2 / 50 | D2 / 225 | C2 / 130 | 615 | 3 | CT-FIN-03 |
| 17 | Cost Accounting Analyst | B4 / 210 | B2 / 50 | C2 / 179 | B3 / 145 | 584 | 3 | CT-FIN-03 |
| 18 | Senior Budget Analyst | B3 / 170 | B2 / 50 | B2 / 132 | D3 / 195 | 547 | 2 | CT-FIN-02 |
| 19 | Institution Financial Advisor | C2 / 175 | C2 / 70 | C1 / 145 | D2 / 155 | 545 | 2 | CT-FIN-02 |
| 20 | Head, Management Reports and Analysis | A4 / 165 | B2 / 50 | C2 / 179 | B3 / 145 | 539 | 2 | CT-FIN-02 |
| 21 | Regional Accountant | B3 / 170 | B1 / 40 | B2 / 132 | D3 / 195 | 537 | 2 | CT-FIN-02 |
| 22 | Regional Manager, Financial Management | C2 / 175 | C2 / 70 | C1 / 145 | E1 / 140 | 530 | 2 | CT-FIN-02 |
| 23 | Financial Systems Analyst | A4 / 165 | B1 / 40 | C2 / 179 | B2 / 105 | 489 | 2 | CT-FIN-02 |
| 24 | Financial Policy and Systems Officer | B3 / 170 | B1 / 40 | B2 / 132 | C2 / 130 | 472 | 2 | CT-FIN-02 |
| 25 | Regional Financial Services Officer | C1 / 135 | B2 / 50 | C1 / 145 | D1 / 115 | 445 | 2 | CT-FIN-02 |
| 26 | Regional Accounts Receivable and Credit Officer | A2 / 85 | A2 / 30 | B1 / 98 | D3 / 195 | 408 | 1 | CT-FIN-01 |
| 27 | Junior Generalist/Project Officer | C1 / 135 | A1 / 20 | B1 / 98 | B3 / 145 | 398 | 1 | CT-FIN-01 |
| 28 | Financial Analyst | A2 / 85 | A1 / 20 | B2 / 132 | A4 / 160 | 397 | 1 | CT-FIN-01 |
| 29 | Budget Analyst | A2 / 85 | A1 / 20 | C1 / 145 | B2 / 105 | 355 | 1 | CT-FIN-01 |
| 30 | Accounting Systems Officer | A3 / 125 | B1 / 40 | B1 / 98 | A2 / 80 | 343 | 1 | CT-FIN-01 |
| 31 | Financial Planning and Resource Management Officer | B2 / 130 | A2 / 30 | A2 / 88 | C1 / 90 | 338 | 1 | CT-FIN-01 |
| 32 | Branch Cost and Budget Officer | A1 / 45 | A1 / 20 | A1 / 50 | B1 / 65 | 180 | 1 | CT-FIN-01 |
Benchmarks listed by activities and organizations
Organizational headquarters:
Program/Branch headquarters
- Management of the function
- Financial planning and resource management
- Financial policy and systems development
- BM 24 Financial Policy and Systems Officer
Regional level
- Management of the function
- Financial planning and resource development
- Accounting operations
Government services and central agencies
Other activities or organizations
Benchmark 1: Director, Financial Management
Point rating: 920
Subgroup and level: CT-FIN-0 4
Reports to: ADM, Administration
Duties
- Plans, organizes and directs the financial expenditure and cost recovery programs of the department and associated agencies reporting to the Minister;
- Advises on financial policies, practices and management information systems and the financial implications of proposed changes in programs and operations; and
- Promotes acceptance of accounting practices, systems and procedures in the department and agencies such as the implementation of an audit program.
Organization
The position is in a small organization and is 1 of 9 reporting directly to the ADM Administration, who serves as the CFO. There are 3 positions reporting to the Director position: Head, Financial Planning and Forecasting, with a staff of 1 officer and 2 clerks; Head, Accounting Services, with a staff of 1 officer and 13 clerks; and a Systems and Procedures Officer with no staff.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: This is the organization's senior 'full-time' financial officer position. As such is the organization's deepest generalist responsible for a full range of financial management activities (that is, planning and resource management, policy and systems development, and accounting operations). |
D4 | 300 |
Expertise – Managerial and interpersonal: Responsible for management of all financial management activities across the organization. In achieving the goals of the position persuading, influencing and motivating others is of critical importance. |
D3 | 100 |
Nature of work: As the most senior financial position, independent action is constrained only by policy, legislation, and regulations. The development and recommendation of financial systems require innovative and creative thinking. |
E3 | 300 |
Nature of impact
|
E3 | 220 |
Benchmark 2: Chief, Internal Financial Audit
Point rating: 825
Subgroup and level: CT-FIN-04
Reports to: Director General, Audit and Evaluation
Duties
- Plans, develops and directs the implementation of the organization’s internal financial audit program;
- Evaluates and reports on the adequacy of organizational financial control practices; and
- Coordinates organizational responses to the reports of the Auditor General and to other reports.
Organization
The position is in an organizational corporate headquarters of a decentralized organization, which is organized into 4 branches each exercising considerable delegated financial authority. There are 5 other specialized Chief positions reporting to the Director General, Audit and Evaluation. Reporting to this position are 2 Internal Financial Auditor positions (CT-FIN). It also provides functional direction to 5 regional auditors.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: This is the organization's 'deepest' specialist responsible for internal financial audit. |
B5 | 250 |
Expertise – Managerial and interpersonal: The position is responsible for a single financial management activity across the organization. In achieving the goals of the position, persuading, influencing and motivating senior management is of critical importance to ensure that corrective actions are taken as stated in the organizational responses to audit reports. |
C3 | 80 |
Nature of work: Independent action is constrained only by policy, legislation and regulations. The work requires the development of new concepts and alternative strategies when directing the organization's internal financial audit program. |
E3 | 300 |
Nature of impact
|
D3 | 195 |
Benchmark 3: Analyst (Central Agency)
Point rating: 805
Subgroup and level: CT-FIN-04
Reports to: Director, Finance and Operational Management
Duties
- Formulates proposals for new and develops revisions to existing government regulations, policies and guidelines pertaining to financial and operational management practices and systems;
- Provides consultative and advisory services to ensure understanding, acceptance and uniform implementation of new/revised policies;
- Conducts continuing government-wide programs to evaluate the viability and effectiveness of practices, policies and systems and compliance with and implementation of Treasury Board policies by departments and agencies;
- Plans and coordinates aspects of professional development for the financial community; and
- Plans and coordinates work of assigned staff from both own and other organizational sources.
Organization
Position is located in a central agency pool of 22 and reports to 1 of 8 branch directors. No subordinate positions report on a full-time basis (project matrix).
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: Professional specialist analyst working in 1 full central agency financial management activity (that is, policy and systems development). |
B5 | 250 |
Expertise – Managerial and interpersonal: Managerial responsibility requires the planning and coordination of assigned responsibilities within a single financial management activity across all departments and agencies. Interaction involves influencing others when providing consultative services to departments and agencies. |
C2 | 70 |
Nature of work: Requirement for independent action is broad, constrained only by policy, legislation, regulation and general direction. Most intricate work requiring creative and innovative thinking in the development of new concepts and alternative strategies in the performance of complicated tasks. |
E3 | 300 |
Nature of impact
|
B4 | 185 |
Benchmark 4: Chief, Central Agencies Information System
Point rating: 757
Subgroup and level: CT-FIN-04
Reports to: Director, Central Accounting and Control
Duties
- Directs design, development and control of a comprehensive system of classification of accounts;
- Directs design, preparation and production of special accounting reports required by central agencies; and
- Directs reconciliation of balances in reciprocal accounts in central and organizational systems.
Organization
Position is in a federal government central service. There are 2 other positions reporting to the Director: Chief, Central Accounts and Chief, Consolidated Revenue Fund operations. Reporting to this position are: Account Verification and Reconciliation Officer and 5 Finance Clerks; Systems Maintenance and Specifications Officer with a staff of 7 officers and Systems Development and Liaison Officer with a staff of 6 officers and 1 Finance Clerk.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: Deepest organizational “technical specialist” responsible for a single central service financial activity (that is, classification of accounts). |
B5 | 250 |
Expertise – Managerial and interpersonal: Managerial responsibility requires the control and coordination of 1 financial management activity in 1 central service. Interaction with others is required when negotiating the acceptance and implementation of changes where other jurisdictions are involved. |
C2 | 70 |
Nature of work: Requirement for independent action is relatively constrained by organizational and central agency policy and standards and by the Director. The work requires creative and innovative thinking in the development of a comprehensive system of classification of accounts. |
C3 | 212 |
Nature of impact
|
B5 | 225 |
Benchmark 5: Chief, Cash Management
Point rating: 755
Subgroup and level: CT-FIN-04
Reports to: Director, Financial Management
Duties
- Analyses organizational cash flows (receipts and disbursements) to ensure that policies, systems and practices reflect appropriate timing of disbursements and prompt collection of receipts;
- Monitors and controls the operation of cash mangement practices, and identifies relevant cash management techniques to be applied;
- Defines credit policies, develops collective methods, monitors collection performance of accounts receivable, and handles cash receipts;
- Recommends terms and conditions for payments (grants, contributions, contracts);
- Monitors spending trends to identify spending in advance of need (for example, inventory build-up, year-end spending, advance payments); and
- Provides functional guidance on cash management to regional officers.
Organization
Position is in the organizational corporate headquarters. It is 1 of 4 reporting to the Director, Financial Management. Other positions reporting to the Director are: Chief Financial Planning and Resource Management; Chief Accounting Operations; and Chief Financial Policy and Systems. There are also 1 Credit and Collection Officer and 1 Cashier (clerk) reporting to this position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: This is the organization’s senior (deepest) specialist responsible for a full activity – cash management – because the position reports directly to the Director, Financial Management. |
B5 | 250 |
Expertise – Managerial and interpersonal: Managerial responsibility requires the control and coordination of a single financial management activity for the organization . The position is required to provide functional guidance to regions. |
C2 | 70 |
Nature of work: Requirement for independent action is constrained by policy, legislation and regulations and general direction from the Director, Financial Management. The work consists of monitoring and controlling the operation of cash management practices and identifying relevant cash management techniques to be applied when problems occur. |
D2 | 225 |
Nature of impact
|
C4 | 210 |
Benchmark 6: Chief, Financial Management
Point rating: 747
Subgroup and level: CT-FIN-04
Reports to: Director of Finance and Administration
Duties
- Directs and coordinates all aspects of accounting and financial management within the branch;
- Directs and coordinates the financial aspects of the branch’s cost recovery program;
- Provides functional direction to branch regional and directorate financial personnel; and
- Directs and coordinates the FTE reports, functions and controls for financial management information systems.
Organization
The position is the senior financial officer for a organizational branch headquarters. There are 3 other positions reporting to the Director, Finance and Administration: Chief, General Administration; Chief, Library Services; Chief, Material Management. Reporting to this position are: Head, Accounting Operations with a staff of 2 officers and 7 clerks; Head, Financial Policy and Systems with 1 officer; Head, Financial Planning and Resource Management, with a staff of 3 officers.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: Branch senior financial generalist with responsibility for all financial management activities including policy formulation. |
D3 | 260 |
Expertise – Managerial and interpersonal: The planning and coordination of all financial management activities across the Branch requires the application of managerial concepts. As the senior financial expert for the Branch, the position must persuade managers of the best way to reduce costs to meet budgetary restraints. |
C3 | 80 |
Nature of work: The requirement for independent action is constrained by organizational and central agency policy and standards and by general direction from the Director. The development of financial systems requires creative and innovative thinking. |
C3 | 212 |
Nature of impact
|
D3 | 195 |
Benchmark 7: Chief, Financial Policy and Systems
Point rating: 746
Subgroup and level: CT-FIN-04
Reports to: Director, Financial Management
Duties
Directs the design, development and maintenance of financial policies and systems, as well as integrated operational and financial planning and control processes and administrative systems which link plans and results.
Organization
The position is in the corporate headquarters of a large organization. There are 4 other positions reporting to the Director, Financial Management which are: Chief, Accounting Services, with a staff of 2 officers and 11 clerks; Chief, Planning and Control, with a staff of 8 officers and 1 clerk; Planning Officer, with no staff; and Associate Chief of Accounting Services, with no staff. There are 6 Policy and Systems Officers reporting to this position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: Senior “corporate” specialist responsible for 1 financial activity (policy and systems development). |
B5 | 250 |
Expertise – Managerial and interpersonal: Managerial responsibility requires the control and coordination of a single organizational financial activity. Performing the duties requires significant interaction when providing advice to line managers. |
C2 | 70 |
Nature of work: Requirement for independent action is constrained by policy, regulations, and direction of the Director, Financial Management Policy and systems development requires creative and innovative thinking to design and adapt policy, identify requirements and integrate with operational plans, financial management systems and central agency requirements. |
D3 | 256 |
Nature of impact
|
C3 | 170 |
Benchmark 8: Chief, Financial Planning and Resource Management
Point rating: 746
Subgroup and level: CT-FIN-04
Reports to: Director, Financial Management
Duties
- Directs development of the organizational financial planning policy framework and processes for the preparation of the o perational plan, estimates, analysis of costs by programs;
- Directs implementation of the financial planning, budget preparation and review processes;
- Provides advice and guidance on control and management of allocated resources (funds and FTE s); and
- Directs preparation, review and submission to Treasury Board of organizational revenue and expenditure forecasts.
Organization
The position is in an organizational corporate headquarters. Financial recommendations are made to the Director, Financial Management. Other positions reporting to the Director are: Chief, Financial Policy and Systems; and Chief, Accounting Operations. There are 2 officers reporting to this position: Head, Financial Planning, with a staff of 4 officers and 1 clerk and Head, Report Preparation, also with a staff of 4 officers and 1 clerk.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: This is the organization’s senior (deepest) specialist responsible for financial planning and resource management. |
B5 | 250 |
Expertise – Managerial and interpersonal: Manages an organizational financial management activity. Consults and negotiates all Operational Plans, Main and Supplementary Estimates with Treasury Board. |
C2 | 70 |
Nature of work: Independent action is constrained within fairly broad policy, legislation and regulations. The work requires directing the development and review of policies and procedures for the preparation and submission of the Operational Plan, Main and Supplementary Estimates and Budgets. |
D3 | 256 |
Nature of impact
|
C3 | 170 |
Benchmark 9: Regional Manager, Finance and Administration
Point rating: 727
Subgroup and level: CT-FIN-04
Reports to: Regional Director
Duties
- Plans, organizes, directs and controls financial management systems throughout the region;
- Plans, directs and controls, preparation of region's planning and resource management processes including program forecasts, estimates and annual capital, operating and revenues budgets;
- Provides revenue and expenditure accounting services to regional headquarters and functional direction to district accounts and administration staff;
- Plans, directs the development, establishment and operation of regional financial management controls including internal controls over financial reporting;
- Manages the regional records office; and
- Manages the regional systems for procurement of goods and services, contract administration and asset control.
Organization
The position is in the branch regional headquarters. Position is 1 of 6 reporting directly to the Regional Director. There are 4 financial officers, 4 other officers and 19 support staff reporting to this position.
Justification of Group Allocation
A highly specialized knowledge in finance is required to perform the main activities of the position. Financial decisions will impact on branch regional program objectives. While the work is in 3 fields of administration, the financial work is of primary importance. The position uses the specialized knowledge of subordinates in the management of the records office and the procurement of goods and services functions.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: Branch regional senior financial officer position with responsibility for most core financial management activities with the exception of financial policy development for which direction is received from branch headquarter. |
C3 | 215 |
Expertise – Managerial and interpersonal: As the senior financial specialist for the regional branch, manages all delegated financial management activities throughout the region. In achieving the goals of the position, persuading, influencing and motivating others is of critical importance. |
C3 | 80 |
Nature of work: Independent action is constrained by organizational and branch policy and regulations as well as central agency policy and legislation. The work of the branch regional senior financial officer requires finding solutions to a variety of complex problems in diverse situations. |
C3 | 212 |
Nature of impact
|
E3 | 220 |
Benchmark 11: Director, Financial Accounting Operations and Services
Point rating: 715
Subgroup and level: CT-FIN-04
Reports to: Departmental Comptroller
Duties
- Directs the implementation, maintenance and evaluation of organizational accounting, financial reporting and financial control policies, systems and procedures;
- Directs the preparation of financial management and accounting reports; and
- Provides advice and guidance to management on all matters pertaining to accounting, financial reporting and financial control.
Organization
The position is in an organizational corporate headquarters. There are 2 other positions reporting directly to the Comptroller: Director, Financial Policy and Systems Development; and Director, Financial Planning and Resource Management. Subordinates reporting to the position are: Chief, Financial Reporting with a staff of 2 officers and 2 clerks; and Chief Accounting and Control with a staff of 2 officers and 2 clerks.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: The “deepest” corporate specialist responsible for corporate accounting operations. |
B5 | 250 |
Expertise – Managerial and interpersonal: Managerial concepts are applied in the control and coordination of the single activity of accounting operations at the organization’s corporate level. Interaction involves influencing others when providing functional direction and guidance to the regional financial staff. |
C2 | 70 |
Nature of work: Requirement for independent action is constrained by policy, legislation and regulations. As the corporate specialist in accounting, finds solutions to operational problems and refers requests for systems design or modifications to the Director, Financial Policy and Systems Development. |
D2 | 225 |
Nature of impact
|
C3 | 170 |
Benchmark 12: Assistant Director, Financial Management, Systems and Services
Point rating: 711
Subgroup and level: CT-FIN-04
Reports to: Director, Financial Management Branch
Duties
- Directs the evaluation, development and operations of organizational accounting, financial reporting and financial policies and systems;
- Plans and directs the development, implementation, communication, review and maintenance of policies, systems and procedures related to financial management and operational and financial planning;
- Directs the audit of the organization's contribution programs and operation of the internal review procedures; and
- Directs the operation of the organization's contract administration function.
Organization
Position is in an organizational corporate headquarters and is 1 of 5 positions reporting to the Director, Financial Management Branch. Others are: Assistant Director, Planning and Analysis; Administrative Officer; Special Assistant; and Chief of Compensation. Reporting to this position are a Chief, Financial Policy and Systems Development and a Chief, Accounting Operations, each of which is a "deepest" specialist.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: This is the organization's senior deepest generalist responsible for 2 full financial activities (that is financial policy and systems development; and accounting operations). |
C4 | 255 |
Expertise – Managerial and interpersonal: Managerial responsibility requires the control and coordination of 2 financial management activities within the organization. Interaction involves influencing others when providing advice and guidance to senior management on proposed and existing contracts. |
C2 | 70 |
Nature of work: Independent action is relatively broad but constrained by central agency policy, regulations and legislation and general direction provided by the Director. Policy and systems development requires creative and innovative thinking. |
D3 | 256 |
Nature of impact
|
C2 | 130 |
Benchmark 13: Chief, Planning and Resource Management
Point rating: 694
Subgroup and level: CT-FIN-03
Reports to: Branch Director, Financial Management
Duties
- Directs the financial planning and implementation for reviews of the Operational Plan, the ARLU, the Main, Interim Supply and Supplementary Estimates, operating and capital budgets, FTE requirements and analysis of expenditures;
- Advises on the financial implications of programs and projects, other expenditure proposals and of cost recovery rates;
- Directs the preparation, review and submission of Branch revenue and expenditure forecasts;
- Provides functional direction and guidance to 5 Regional Managers, 5 Regional Budget Analysts and others; and
- Provides training to line management, regional financial analysts and other support staff.
Organization
The position is in a branch headquarters of a large organization. There are 2 other positions reporting directly to the Branch Director: Chief, Cost Accounting; and Chief, Material Management. Subordinates reporting to this position are: a Financial Analyst with a staff of 3; Financial Planning Officer with a staff of 2; Senior Analyst with 1 assistant; Financial Analyst with 1 clerk; a Financial Analysis Clerk; and an administrative assistant.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: Senior specialist for a program branch, in a single activity – Planning and Resource Management. |
B4 | 210 |
Expertise – Managerial and interpersonal: Managerial concepts are applied for the control and coordination of a single financial management activity in support of a Branch. The work involves providing functional guidance, advice to management and justification or defense of the Branch’s request for funds at Treasury Board. |
C2 | 70 |
Nature of work: Independent action is constrained by organizational policies, legislation, regulations and direction from the Branch Director, Financial Management. Work requires reviewing and recommending policies, procedures, directives, and guidelines. |
C2 | 179 |
Nature of impact
|
D4 | 235 |
Benchmark 14: Branch Chief, Financial Services
Point rating: 659
Subgroup and level: CT-FIN-03
Reports to: Director, Finance and Administration
Duties
- Advises on planning and resource management, including financial implications of new or changing programs, financial trends and developments, and the significance of budget variances as they relate to program business goals and the utilization of resources;
- Develops, implements and maintains management accounting procedures, practices and systems for controlling and forecasting expenditures and commitment control; program budgeting and cash management; and internal control procedures;
- Develops, establishes and implements cost and general accounting sub-systems; and
- Provides functional advice to regions and directs the activities of the Financial Services Division engaged in accounting operations, financial planning and resource management, and accounting systems and procedures development.
Organization
The position is located in a branch headquarters of a large organization, and is 1 of 10 Chiefs/Section Heads reporting to the Director, who is the most senior Financial Officer in the branch. Reporting to the position are: Head, Accounting Operations with a staff of 4 officers and 13 Accounting Clerks; Accounting Systems Analyst; and Head, Financial Planning and Resource Management with 1 Financial Clerk.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: Senior financial officer of a program branch responsible for all financial management activities except policy formulation. |
C3 | 215 |
Expertise – Managerial and interpersonal: Managerial concepts are required to manage the financial management activities delegated to the branch. The position is required to provide functional guidance to regions. |
C2 | 70 |
Nature of work: Independent action is constrained by policy, legislation, regulations and organizational systems design. Work consists of developing procedures for accounting operations which are regionalized. |
C2 | 179 |
Nature of impact
|
D3 | 195 |
Benchmark 16: Senior Financial Policy and Systems Development Officer
Point rating: 615
Subgroup and level: CT-FIN-03
Reports to: Director, Financial Policy and Systems Development
Duties
- Plans, coordinates and conducts studies relating to the development of financial systems and financial policy, procedures and controls;
- Supervises project teams of other systems specialists drawn from the division's pool and from other organizations which develop financial policies and systems; and
- Advises the director and staff of other branches on development of policies and systems.
Organization
The position is in an organizational corporate headquarters. It is 1 of 2 Senior Financial Policy and Systems Officers, plus a pool of 5 junior systems specialists who report directly to the Director, Financial Policy and Systems Development. There are no subordinates reporting to this position on a permanent basis.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: A corporate specialist in 1 financial activity: Policy and Systems Development. The supervision position is the deepest specialist. |
B4 | 210 |
Expertise – Managerial and interpersonal: Managerial concepts are applied for planning and controlling of specific financial policy or financial system development projects assigned by the supervisor. The work requires significant interaction with organizational managers to obtain agreements on new or revised policies, systems, and procedures before sign-off by Director. |
B2 | 50 |
Nature of work: Action is constrained by policy, regulations and guidelines provided by Central Agencies since the work is to develop new concepts and alternative strategies for policies and systems, but the supervisor is still the one to give final approval even if little direction is given to subordinate. |
D2 | 225 |
Nature of impact
|
C2 | 130 |
Benchmark 17: Cost Accounting Analyst
Point rating: 584
Subgroup and level: CT-FIN-03
Reports to: Chief, Cost Accounting
Duties
- Designs, develops and implements cost accounting systems;
- Monitors and controls the operation of organizational cost accounting systems;
- Provides analysis for senior management in costing problems and for the use in negotiations with third parties; and
- Conducts special cost estimation projects.
Organization
The position is 1 of a pool of 4 in organizational corporate headquarters. Position reports directly to a Chief, Cost Accounting, who reports to a director of finance. A Cost Analyst (CT-FIN) position reports to this position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: A second tier specialist, in what is viewed as a full activity (cost accounting/costing). The Chief Cost Accounting to which the position reports is the organizational expert in the field. |
B4 | 210 |
Expertise – Managerial and interpersonal: A specialist with a requirement to understand managerial concepts when conducting special cost estimation projects and studies. Interaction with others is required when soliciting and obtaining management approval of units of goods and services costs. |
B2 | 50 |
Nature of work: Independent action is generally constrained by organizational regulations, contract legislation and direction provided by the Chief, Cost Accounting on frameworks, and studies. Work consists of developing cost collection and cost allocation according to generally accepted management and accounting principles and practices. |
C2 | 179 |
Nature of impact
|
B3 | 145 |
Benchmark 18: Senior Budget Analyst
Point rating: 547
Subgroup and level: CT-FIN-02
Reports to: Regional Manager, Finance and Administration
Duties
- Establishes and operates the financial planning and budgetary processes for a region; and
- Analyses regional resource management and operating activities for significant trends and makes recommendations on opportunities to obtain economic use of resources.
Organization
The position is in a large branch regional headquarters. There are 3 other positions reporting to the Regional Manager: Chief, Material Management; Administration Officer, and Regional Accountant. There are 3 Financial Planning and Resource Management Officers and 1 Budget Clerk reporting to this position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: A branch regional single financial activity specialist. (Planning and Resource Management). |
B3 | 170 |
Expertise – Managerial and interpersonal: There are limited requirements to apply managerial concepts in establishing and coordinating the consolidation of the regional branch ARLU. Provides direction and guidance to regional managers in the area of identification, analysis and interpretation of variances. |
B2 | 50 |
Nature of work: Independent action is constrained by both organizational and branch policy, regulations and standards and direction by the supervisor. Work consists of assisting in the development of integrated information systems for effective planning, evaluation, and control. |
B2 | 132 |
Nature of impact
|
D3 | 195 |
Benchmark 19: Institution Financial Advisor
Point rating: 545
Subgroup and level: CT-FIN-02
Reports to: Assistant Director, Administration
Duties
- Provides advice to senior managers of the institution on a wide range of financial matters;
- Plans, directs, and exercises financial control over expenditures and resource utilization and undertakes financial analysis of the institutution input to such items as the ARLU, Main Estimates and Public Accounts;
- Promotes, recommends and controls the use of sound financial management techniques throughout the institution, including accounting and reporting practices, procedures and systems; and
- Directs activities of financial accounting operations, reporting and allotment control services for the institution.
Organization
The position is in an institution and is 1 of 8 officer positions reporting to the Assistant Director of Administration. There are 2 Financial Clerks, responsible for pre-audit and processing the accounts of the Institution reporting to the position. There is no intermediate organization between the organizational corporate headquarters and the institution.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: The only 'full-time' position in the institution responsible for 2 full financial activities - accounting operations and planning and resource management and some elements of financial systems to meet institution requirements (no financial policy). Must have general knowledge of financial activities at the local level. Functional guidance is provided by the organizational corporate headquarters. |
C2 | 175 |
Expertise – Managerial and interpersonal: Coordinates and manages the assigned financial management responsibilities across the institution. Interaction involves influencing others when providing advice on financial policies, directives and guidelines to senior managers. |
C2 | 70 |
Nature of work: Independent action is constrained by organizational and central agency policies, legislation, regulation and direction by the Assistant Director, Administration. Solutions which deviate from established precedents and practices are referred for functional guidance which is provided by the organizational corporate headquarters. The work requires writing internal directives regarding small changes in financial procedures and policy. |
C1 | 145 |
Nature of impact
|
D2 | 155 |
Benchmark 20: Head, Management Reports and Analysis
Point rating: 539
Subgroup and level: CT-FIN-02
Reports to: Chief, Financial Planning and Resource Management
Duties
- Supervises the establishment of reporting systems to meet the needs of managers for budgetary operating and capital expenditures, FTE information and other requirements, and the evaluation of their post-implementation effectiveness;
- Controls the operation and maintenance of financial management systems that support planning and resource management work; and
- Coordinates the analysis and consolidation of financial reports on organizational operations and provides advice and assistance to the managers, both at corporate headquarters and in the regions.
Organization
Position is in an organizational corporate headquarters with operations in 5 regions. An other position reports directly to the Chief, Financial Planning and Resource Management: Head, Planning, Forecasts, Estimates and Budgets. The Chief reports to a director in financial management. Reporting to this position are 3 Financial Analysts and 1 Financial Clerk.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: A second-tier specialist, responsible for less than 1 full financial activity, (that is, management reports and analysis which is part of financial planning and resource management). The Chief, Financial Planning and Resource Management is the expert in the field. |
A4 | 165 |
Expertise – Managerial and interpersonal: An understanding of managerial concepts is required when providing direction to staff and for the coordination and control of the assigned responsibilities. Interaction with managers in corporate headquarters and regions involves advice and guidance when consolidating their needs and assessing the management information system’s capabilities at producing reports. |
B2 | 50 |
Nature of work: Independent action is generally constrained by organizational regulations, policy and direction provided by the Chief. Work consists of relatively difficult problems in differing situations when determining the user information needs. |
C2 | 179 |
Nature of impact
|
B3 | 145 |
Benchmark 21: Regional Accountant
Point rating: 537
Subgroup and level: CT-FIN-02
Reports to: Regional Manager, Finance and Administration
Duties
- Controls the accounting services activities of the region; and
- Supervises accounting staff and provides 2 District Accountants with explanations on financial statutes, regulations, directives and requirements.
Organization
Position is in a large branch regional headquarters, and is 1 of 7 officer positions (2 others are financial) reporting directly to the Regional Manager. There are 13 Financial Clerks reporting to this position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: A branch regional specialist in 1 full activity (accounting operations). |
B3 | 170 |
Expertise – Managerial and interpersonal: Limited requirements exist to apply managerial concepts, except for supervising thirteen employees. There is a requirement to provide 2 District Accountants with explanations on financial statutes, regulations, directives and requirements. |
B1 | 40 |
Nature of work: Action is constrained by both organizational and branch procedures, policy and regulations and direction by the supervisor. Work consists of making improvements to existing procedures and administrative systems. |
B2 | 132 |
Nature of impact
|
D3 | 195 |
Benchmark 22: Regional Manager, Financial Management
Point rating: 530
Subgroup and level: CT-FIN-02
Reports to: Regional Director
Duties
- Implements and controls the branch regional financial management program;
- Implements organizational procedures and policies for the preparation of the Branch’s Regional ARLU and estimates, budget forecasting, financial planning, control and accounting;
- Develops, implements and maintains reporting systems on the usage of financial resources and FTE’s;
- Administers the organizational revenue management policies, systems and procedures for the region; and
- Advises the Regional Director and other managers throughout the region on the impact of all financial matters.
Organization
The position is in a branch regional headquarters of a large organization. Position is 1 of 8 reporting directly to the Regional Director. There are 4 Financial Clerks reporting to this position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: A branch regional generalist responsible for financial planning and resource management, accounting operations and development of local operating procedures. There are no other financial officers in the regional headquarters, but functional guidance is provided by the branch organizational corporate headquarters when necessary. |
C2 | 175 |
Expertise – Managerial and interpersonal: Coordinates and controls the branch regional financial management program. Interaction involves influencing others within the branch and throughout the region when providing advice in all matters related to the custody, security, and control of public monies. |
C2 | 70 |
Nature of work: Independent action is constrained by organizational and branch policy and regulations and legislation and general direction of the Regional Director. Work consists of relatively similar tasks and finding solutions to problems when administering the organizational revenue and refund operations. |
C1 | 145 |
Nature of impact
|
E1 | 140 |
Benchmark 23: Financial Systems Analyst
Point rating: 489
Subgroup and level: CT-FIN-02
Reports to: Chief, Financial Policy and Systems
Duties
- Develops new or reviews existing financial systems and procedures;
- Prepares instructions and directives to assist the implementation of new or revised financial systems and procedures; and
- Maintains the organizational system for delegated financial signing authorities.
Organization
The position is in an organizational corporate headquarters. Position is 1 of a pool of 4 Financial Systems Analysts reporting to the Chief. There are 6 Financial Policy and Systems Analysts also reporting directly to the Chief. There are no subordinates reporting to this position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: A technical specialist limited to less than a full financial activity which is financial systems analysis. The supervisor’s position is the deepest specialist. |
A4 | 165 |
Expertise – Managerial and interpersonal: The work requires the analysis of user and functional requirements and the presentation of these proposals to the operating managers. It also requires the preparation of work plans with target dates of projects and to ensure that they are met. |
B1 | 40 |
Nature of work: Requirement for independent action is generally constrained by organizational regulations, guidelines, policy and general supervision of the Chief. The work requires the formulation of proposals to modify systems and procedures. |
C2 | 179 |
Nature of impact
|
B2 | 105 |
Benchmark 24: Financial Policy and Systems Officer
Point rating: 472
Subgroup and level: CT-FIN-02
Reports to: Chief, Financial Policy and Systems
Duties
- Reviews financial management information systems’ (FMS, DFMS) processes and procedures, and directs project teams to study problems identified by Regional Directors, Zone Directors and Responsibility Centre Managers;
- Develops, reviews, tests and documents financial information and control systems, methods and/or procedures;
- Develops and modifies, jointly with other financial systems officers, Branch input to organizational financial management procedures;
- Develops the Branch’s requirements for classification of accounts and the central reporting systems; and
- Develops training modules for new or improved systems.
Organization
The position is in the branch headquarters of a large organization; it reports to the Chief, Financial Policy and Systems and is 1 of a pool of 6 Financial Policy and Systems Officers, with no subordinate positions.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: Branch specialist responsible for 1 full activity – financial policy and systems development. The work requires recommending to the Chief, Financial Systems and Policy new or modified systems. |
B3 | 170 |
Expertise – Managerial and interpersonal: An understanding of managerial concepts is required when directing project teams. Performing the duties involves interaction with others when presenting proposals to the operating managers. |
B1 | 40 |
Nature of work: Independent action is constrained by organizational and branch policies and standards and by direction of the Chief. Work consists of developing, designing, and documenting financial information and control systems, methods and/or procedures. |
B2 | 132 |
Nature of impact
|
C2 | 130 |
Benchmark 25: Regional Financial Services Officer
Point rating: 445
Subgroup and level: CT-FIN-02
Reports to: Regional Chief, Finance and Administrative Services
Duties
- Administers the financial planning and resource management control services for regional programs;
- Monitors the compliance and adequacy of the financial signing authorities delegated to the region; and
- Administers the accounting operations as well as the region's system of FTE utilization and control.
Organization
The position is located in an organizational regional headquarters. Another position reports directly to the Chief, Finance and Administration Services. There are 5 Financial Clerk positions reporting to this one.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: The position is a full time regional financial generalist working in Financial Planning and Resource Management and Accounting Operations. The full financial responsibility is with the Regional Chief, Finance and Administrative Services. |
C1 | 135 |
Expertise – Managerial and interpersonal: Few managerial functions are performed (that is, administration of the accounting operations). Performing the duties involves the need to interact with suppliers to solve day-to-day problems concerning the processing of payment of invoices for goods and services. |
B2 | 50 |
Nature of work: Independent action is constrained by organizational policy, regulations, legislation and direction of the Regional Chief. Work consists of relatively similar tasks and finding solutions to problems in familiar situations (that is, solving day-to-day problems in financial planning and resource management). |
C1 | 145 |
Nature of impact
|
D1 | 115 |
Benchmark 26: Regional Accounts Receivable and Credit Officer
Point rating: 408
Subgroup and level: CT-FIN-01
Reports to: Regional Manager, Financial Management
Duties
- Identifies and ensures prompt collection of accounts receivable;
- Develops regional revenue collection and reporting procedures and participates in the development of sector and organizational revenue collection and reporting policies;
- Determines client credit eligibility, also approves or recommends terms of revenue contracts and terms and conditions of payments; and
- Recommends approval of credit to clients and authorizes release of payments to creditors.
Organization
Position is in a regional headquarters. There are 3 other positions reporting directly to the Regional Manager Financial Administration: Budget and Financial Analyst with a staff of 1 Analyst; 1 Financial Review Officer; and the Regional Accountant. There is 1 Finance Clerk reporting to this position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: Junior level "technical specialist" in less than 1 full financial management activity (that is, accounts receivable which is part of accounting operations). Work requires more than a minimum level of specialization when contributing to the development of policies. |
A2 | 85 |
Expertise – Managerial and interpersonal: There is no requirement to apply any managerial concepts. Performance of the duties involves significant interaction with clients when making personal visits or telephone calls to delinquent debtors to collect amounts. |
A2 | 30 |
Nature of work: Action is constrained by organizational systems and procedures and supervision by the Regional Manager. Work consists of relatively similar tasks relating to account payment and finding solutions to problems in relatively familiar situations and on occasion provides input to the development of policies. |
B1 | 98 |
Nature of impact
|
D3 | 195 |
Benchmark 27: Junior Generalist/Project Officer
Point rating: 398
Subgroup and level: CT-FIN-01
Reports to: Chiefs
Duties
- Revises and analyzes ARLU and Main and Supplementary estimates and, prepares variance analysis, expenditure forecasts and special reports on project costs;
- Conducts assigned projects in the accounting operations of a program, branch, region, or organization; and
- Analyses organizational financial systems and procedures and assists in the development and implementation of new or revised financial policies, systems and procedures.
Organization
Position is in the corporate headquarters of a small organization, and is 1 of a pool of 6 available to work on special projects for 3 Chiefs reporting directly to the Senior Financial Officer which are: Chief, Financial Planning and Resource Management, with 5 Financial Planning Analysts; Chief, Financial Policy and Systems, with 5 Financial Systems Analysts; and Chief, Accounting Operations, with 3 CT-FIN s. There are no subordinates reporting to the position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: A junior generalist pool position involved (over 1 -year period) in a wide range of tasks in the following financial activities such as financial planning and resource management, accounting operations and performing specific tasks in financial systems development. Work is strictly supervised by a seasoned specialist as intensity of specialization is minimal. |
C1 | 135 |
Expertise – Managerial and interpersonal: There is no requirement to apply managerial concepts. Performing the duties involves interaction with concerned personnel when discussing ARLU, Main and Supplementary estimates proposals. |
A1 | 20 |
Nature of work: Independent action is constrained by procedures and supervision. Work consists of finding solutions to problems in familiar situations. |
B1 | 98 |
Nature of impact
|
B3 | 145 |
Benchmark 28: Financial Analyst
Point rating: 397
Subgroup and level: CT-FIN-01
Reports to: Senior Project Officer, Financial Reporting and Evaluation Directorate
Duties
- Participates, as a member of a team of analysts, in the design, development and implementation of accounting and financial management statements of departments and agencies;
- Participates in studies leading to improvements in financial reporting systems for client departments and agencies; and
- Researches data system processing to correct errors reported by client departments and agencies.
Organization
Position is in a central service and is 1 of a pool of 30 Project Officers, intermediate Project Officers, Financial Analysts and junior Project Officers reporting to the Chief, Client Services but work is supervised by a Senior Project Officer. There are no subordinates reporting to this position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: Third of a 4 tier pool of “specialist”; the higher levels of expertise being brought forth by project officers and by intermediate project officers. The work involves the performance of tasks related to the establishment of specifications for statements in 1 financial sub-activity (that is, production of statements). |
A2 | 85 |
Expertise – Managerial and interpersonal: The work does not require the performance of management functions. There is some interaction with others, but there is no requirement to persuade or influence others. |
A1 | 20 |
Nature of work: Requirement for independent action is relatively minimal, constrained by procedures, organizational and central agency regulations, policy, and general supervision by a senior project officer. Work consists of finding solutions to problems in differing situations when preparing recommendations for system changes. |
B2 | 132 |
Nature of impact
|
A4 | 160 |
Benchmark 29: Budget Analyst
Point rating: 355
Subgroup and level: CT-FIN-01
Reports to: Chief, Financial Planning and Resource Management
Duties
- Writes reports and prepares statistics on commitments, expenditures, revenues and forecasts;
- Identifies and analyses supporting information for Main and Supplementary Estimates;
- Compiles proposals received from various branches for the Operating Plans and Estimates submissions; and
- Processes requests for transfers between allotments.
Organization
The position is in a corporate headquarters. Also reporting directly to the Chief, Financial Planning and Resource Management are 2 Financial Analysts, another Budget Analyst and 2 clerks. There are no subordinates reporting to this position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: Under general supervision, specializes in budget analysis which is part of the financial planning and resource management activity. |
A2 | 85 |
Expertise – Managerial and interpersonal: Clarifies aspects of proposals with branch and service heads; there are no opportunities to apply managerial concepts. |
A1 | 20 |
Nature of work: Action is constrained by organizational policies and general direction of the supervisor. Work consists of relatively similar tasks and finding solutions to problems in familiar situations. |
C1 | 145 |
Nature of impact
|
B2 | 105 |
Benchmark 30: Accounting Systems Officer
Point rating: 343
Subgroup and level: CT-FIN-01
Reports to: Chief, Accounting Operations
Duties
- Maintains the financial accounting systems and procedures for organization headquarters and 5 regions;
- Maintains the account verification and payment systems, including control and reconciliation of allotments, cash receipts, inventories, advances and cheque issue;
- Provides information to organizational management concerning financial and accounting matters; and
- Prepares organizational financial statements including those required for Public Accounts.
Organization
The position is in the corporate finance branch of a small organization. There is 1 other position, Accounts Receivable Officer, with 4 clerks, reporting directly to the Chief, Accounting Operations. There are 8 Accounting Clerks reporting to this position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: Corporate specialist in Accounting Operations with responsibility for less than this full activity as concentration is on the maintenance and administration of the accounting portion of the financial management system. The Chief, Accounting Operations has responsibility for the full activity. |
A3 | 125 |
Expertise – Managerial and interpersonal: An understanding of managerial concepts is required but few real managerial functions are performed. Work requires coordinating and controlling inputs from regions and Headquarters related to accounting transactions in the financial management system. The duties involve interaction with others when providing information to organizational management. |
B1 | 40 |
Nature of work: Action is constrained by organizational systems and procedures and direction of the Chief. Work consists of relatively similar tasks and/or solutions to problems performed in relatively familiar situations. |
B1 | 98 |
Nature of impact
|
A2 | 80 |
Benchmark 31: Financial Planning and Resource Management Officer
Point rating: 338
Subgroup and level: CT-FIN-01
Reports to: Regional Senior Financial Officer
Duties
- Prepares the regional submissions of main estimates and financial annual plans;
- Controls the annual budgetary allocation of the regional responsibility centres;
- Controls the accounting of salary expenses and FTEs;
- Conducts routine and ad hoc financial analyses; and
- Coordinates the preparation of accounting reports and public accounts.
Organization
This position is in a small regional branch. Another position reports directly to the Regional Senior Financial Officer: Section Head, Accounting Operations. There is 1 Financial Clerk reporting to this position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: A single financial activity specialist (financial planning and resource management). |
B2 | 130 |
Expertise – Managerial and interpersonal: There is no requirement to apply managerial concepts in preparing budget submissions and reports or in controlling budgetary allocations. The position provides advice and recommendations to regional directors with respect to budgetary re-allocations and request for supplementary funds. |
A2 | 30 |
Nature of work: Independent action is constrained by organizational branch policy, procedures and close supervision by the Regional Senior Financial Officer. Work consists of devising specific control measures to correct problem situations in the coordination, compiling and reporting of information and data. |
A2 | 88 |
Nature of impact
|
C1 | 90 |
Benchmark 32: Branch Cost and Budget Officer
Point rating: 180
Subgroup and level: CT-FIN-01
Reports to: Manager, Financial Planning and Cost Analysis
Duties
- Coordinates, reviews and analyzes divisional inputs to branch program Main Estimates and forecasts;
- Collects cost data and prepares regular and special reports concerning cost recovery and product pricing; and
- Implements and maintains the branch costing system.
Organization
The position is located in a branch of a large organization and reports to a Manager, Financial Planning and Costing Analysis. There are no subordinates reporting to this position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Expertise – Financial: A branch junior specialist responsible for the coordination of part of the financial planning and cost analysis activity that is, no ARLU. |
A1 | 45 |
Expertise – Managerial and Interpersonal: There is no requirement to apply managerial concepts. Performing the duties involves interaction with other branch members. |
A1 | 20 |
Nature of Work: Requirement for independent action is minimal. Action is constrained by organizational and branch procedures and close supervision by the Manager, Financial Planning and Cost Analysis. Work consists of relatively similar tasks and finding solutions to problems when collecting cost data. |
A1 | 50 |
Nature of Impact
|
B1 | 65 |
External Audit (CT-EAV) subgroup
Amendments
| # | Date | Amendment |
|---|---|---|
| 1 | 1993 | To the AU job evaluation standard:
|
| 2 | 1995 | To the AU job evaluation standard:
|
| 3 | 1999 | To the AU job evaluation standard:
|
| 4 | 2019 |
|
| 5 | 2023 | On the effective date of the new CT group, September 28, 2023, the AU job evaluation standard was incorporated into the CT job evaluation standard with the following changes:
|
Introduction
The job evaluation standard for the External Audit (CT-EAV) subgroup of the Comptrollership (CT) group is a point-rating and level description plan consisting of an introduction, subgroup definition, rating scales and benchmarks.
Point rating is an analytical, quantitative method of determining the relative values of jobs. Point-rating plans define characteristics or factors common to the jobs being evaluated, define degrees of each factor and allocate point values to each degree. The total value determined for each job is the sum of the point values assigned by the raters.
A level description method is used to evaluate jobs at the CT-EAV-06 level. This involves a comparison of the total job being evaluated to the benchmark positions at that level.
All methods of job evaluation require the exercise of judgment and the orderly collection and analysis of information in order that consistent judgments can be made.
Factors, point weighting, and distribution
The combined factors may not describe all aspects of jobs. They deal only with those characteristics that can be defined and distinguished and that are useful in determining the relative worth of jobs. There are 4 factors being used in this plan. The weighting of each factor reflects its relative importance.
Rating scales
In the rating plan the following factors, factor weights, and point values are used.
| Factor | Factor weights | Minimum points | Maximum points |
|---|---|---|---|
| 1. Knowledge | 35% | 70 | 256 |
| 2. Responsibility for activities | 35% | 70 | 256 |
| 3. Responsibility for contacts | 16.5% | 30 | 120 |
| 4. Operational responsibility | 13.5% | 15 | 100 |
| Total | 100% | 185 | 732 |
Benchmarks
Benchmark position descriptions are used to exemplify degrees of factors. Each description consists of a list of the principal duties and specifications describing the degree of each factor to which the position is rated. The benchmark positions have been evaluated and the degree and point values assigned for each factor are shown in the specifications.
The rating scales identify the benchmark position descriptions that exemplify each degree. These descriptions are an integral part of the point-rating plan and are used to ensure consistency in applying the rating scales.
Benchmark position descriptions 16 and 17 are provided for a whole job comparison at the CT-EAV-06 level and have not been evaluated against each of the factors.
Use of the standard
There are 6 steps in the application of this classification standard.
- The position description is studied to ensure understanding of the position as a whole. The relation of the position being rated to positions above and below it in the organization is also studied.
- Allocation of the position to the group and the subgroup is confirmed by reference to the definitions and the descriptions of inclusions and exclusions.
- Tentative degrees of each factor in the position being rated are determined by comparison with degree definitions in the rating scales. Uniform application of degree definitions requires frequent reference to the description of factors and the job evaluation instructions.
- The description of the factor in each of the benchmark positions exemplifying the degree tentatively established is compared with the description of the factor in the position being rated. Comparisons are also made with descriptions of the factor in benchmark positions for the degrees above and below the one tentatively established.
- The point values for all factors are added to determine the tentative total point rating.
- The position being rated is compared as a whole with positions to which similar total point values have been assigned, as a check on the validity of the total rating.
Note: Positions which are proposed at the CT-EAV-06 level should be compared as a whole to benchmark position descriptions 16 and 17 after step 2.
Determination of levels
The ultimate objective of job evaluation is the determination of the relative values of jobs in each occupational group, and subgroup. Jobs that fall within a designated range of point values will be regarded as of equal difficulty and will be assigned to the same subgroup and level.
| Subgroup and level | Points |
|---|---|
| CT-EAV-01 | 185 to 220 |
| CT-EAV-02 | 221 to 360 |
| CT-EAV-03 | 361 to 500 |
| CT-EAV-04 | 501 to 640 |
| CT-EAV-05 | 641 to 732 |
Jobs which are deemed equivalent overall to the benchmark positions at the CT-EAV-06 level are to be assigned that level.
Subgroup definition
The External Audit subgroup comprises positions that are primarily involved in the application of a comprehensive knowledge of generally accepted accounting principles and auditing standards to the planning, delivery and management of external audit programs.
Inclusions
The External Audit subgroup includes only those positions that have, as their primary purpose, responsibility for one or more of the following activities:
- the application of a comprehensive knowledge of generally accepted accounting principles and auditing standards to the auditing of the accounts and financial records of individuals, businesses, non-profit organizations, or provincial or municipal governments to determine their accuracy and reasonableness, to establish or verify costs, or to confirm the compliance of transactions with the provisions of statutes, regulations, agreements or contracts;
- the provision of advice in the above fields; and
- the leadership of any of the above activities.
Exclusions
- Positions excluded from the External Audit subgroup are those whose primary purpose is included in the definition of any other occupational group.
Factor 1: Knowledge
This factor is used to measure the difficulty of the work in terms of the skill and knowledge needed to perform the duties of the position.
Definitions
Knowledge refers to understanding of the principles, theories, techniques and practices of accounting, auditing, and administration; of program objectives; of the financial structure of the organization audited and their procedures, practices and controlling legislation.
Skill refers to the ability to perform work such as analyzing, evaluating, and investigating accounting transactions, records, and systems; determining compliance with provision of legislation, regulations, contracts, or agreements; identifying and devising solutions to problems; discussing and reporting on audit findings; and planning, organizing, and controlling audit activities.
Job evaluation instructions
Skill and knowledge beyond that associated with the minimum qualifications for the subgroup is normally acquired through 1 or more of the following methods: completion of in-service training courses, on-the-job training under an experienced employee, experience in related work in industry and in other agencies, and experience in related and progressively more responsible jobs within the organization.
The 5 degrees of the knowledge factor assigned to benchmarks have been established by the comparative ranking of key positions in the External Audit subgroup. In applying the standard, the degree of the element tentatively selected is to be confirmed by comparing the duties of the position being rated with the duties and specifications of benchmarks.
Knowledge rating scale
| Knowledge | Points and benchmarks |
|---|---|
Degree 1: Good working knowledge of acts, regulations, audit manuals, circulars, and directives. Familiarity with other related acts and regulations, knowledge of business organizations, practices and/or the fundamentals of Electronic Data Processing (EDP). It also requires skills in performing audits and in preparing reports using standard formats. |
Degree 1 70 points BM-01 |
| Degree 2 | Degree 2 116 points BM-02 BM-03 BM-04 |
Degree 3: Thorough knowledge of acts, regulations, audit manuals, circulars, and directives. Very good knowledge of other related acts and regulations and of business practices and organizations, a thorough knowledge of trade practices and business laws and/or knowledge of the principles of personnel management. It also requires skills in performing complex audits, in applying EDP techniques and in reviewing and writing concise reports. |
Degree 3 162 points BM-05 BM-06 BM-07 BM-08 BM-09 |
| Degree 4 | Degree 4 209 points BM-10 BM-11 BM-12 BM-13 BM-14 |
Degree 5: In-depth knowledge of acts, regulations, audit manuals, circulars, directives and other related acts and regulations. It requires a specialized knowledge of business organizations and practices and business laws. It also requires communication skills in the preparation and presentation of both oral and written submissions and briefs on complex problems to senior management. OR Thorough knowledge of acts, regulations, audit manuals, circulars, directives and other related acts and regulations, thorough knowledge of business organizations and practices, of the principles of the managerial planning process and personnel management. |
Degree 5 256 points BM-15 BM-16 |
Factor: 2 Responsibility for activities
This factor is used to measure the difficulty and importance of the work in terms of the scope for the exercise of initiative and judgment and the impact of activities.
Definitions
- Scope for the exercise of initiative and judgment refers to the freedom to take particular courses of action. It is measured in terms of the availability of direction and the requirement to make decisions, recommendations and proposals within the guidelines provided by program objectives, statutes, regulations, directives, and precedents.
- Impact of activities refers to the importance of proposals, decisions, and recommendations in terms of their effect on organizational programs, on the operations of the organization audited and the significance of precedents established.
- Established procedures is to be interpreted broadly to include the guidance provided by manuals, directives, and precedents.
- Program refers to the plans of action that are developed and implemented by the organization to achieve its objectives.
Job evaluation instructions
The 3 degrees of the impact of activities element are illustrated by benchmarks. Characteristics of the work such as the following are to be considered in determining the tentative degree of this element.
- The size and nature of the organization audited. Size and nature refer to such considerations as volume of accounting transactions, diversity or specialized character of operations, degree of centralization or decentralization of the accounting function, and the complexity and interrelationships of accounting systems.
- The extent to which the incumbent of the position is the effective recommending authority, which is usually related to the level of the position in the organization.
- The extent to which the position requires to provide accounting and other advice to management, other government departments and agencies, and private industry.
- The consequences of an error in judgment in making interpretations, analysis, and evaluations.
- The effects of recommendations or decisions on the establishment and achievement of objectives of projects and programs, on the operating practices of organizations audited and on public relations.
These characteristics are only an indication of the impact of activities of the position, and the whole context within which the work is performed is to be considered in establishing a tentative degree of the element. The job as a whole is then to be compared with the description of the benchmark exemplifying the degree of impact that has been tentatively established and with the descriptions of benchmarks immediately above and below that degree.
Responsibility for activities rating scale
The degree of scope for the exercise of initiative and judgment (SEIJ) and the degree of the impact of activities (IA) equals the degree of responsibility for activities (RFA).
SEIJ Degree A
|
SEIJ Degree B
|
SEIJ Degree C
|
SEIJ Degree D
|
|
|---|---|---|---|---|
| IA Degree 1 |
RFA Degree A1 70 points BM 01 |
RFA Degree B1 116 points No benchmark |
RFA Degree C1 162 points BM 08 |
RFA Degree D1 208 points No benchmark |
| IA Degree 2 |
RFA Degree A2 117 points BM 02 BM 03 BM 04 |
RFA Degree B2 163 points BM 05 BM 07 BM 09 |
RFA Degree C2 209 points BM 12 BM 13 BM 14 |
RFA Degree D2 255 points No benchmark |
| IA Degree 3 |
RFA Degree A3 164 points BM 06 |
RFA Degree B3 210 points BM 10 BM 11 |
RFA Degree C3 256 points BM 15 BM 16 |
RFA Degree D3 Not applicable |
Factor 3: Responsibility for contacts
This factor is used to measure the difficulty and importance of the contacts that occur as an integral part of the work and the requirements imposed by these contacts to work and communicate with others in person, by telephone or in writing.
Job evaluation instructions
Only those contacts that are an integral part of the work and that result from the duties assigned or sanctioned by management are to be considered.
If the duties of the position include contacts described under more than 1 degree of the factor, the point value assigned will be that of the degree that best describes the nature of the contact.
Responsibility for contacts rating scale
| Nature and purpose of contacts | Points and benchmarks |
|---|---|
| Degree 1: The work normally requires contacts to establish co-operative relationships, obtain and exchange information, discuss complex problems and proposals, and persuade and obtain concurrence where divergent views must often be reconciled. | 30 points BM 01 BM 03 |
| Degree 2: The work requires frequent contacts to resolve or recommend solutions to unusually complex and controversial problems and proposals involving the interpretation of statutes, regulations, agreements or contracts and their application to complex accounting transactions. | 60 points BM 02 BM04 BM 06 BM 08 |
| Degree 3: The work requires frequent contacts to clarify differences of opinion and resolve or recommend solutions to problems associated with decisions and recommendations made by others where there is serious conflict of opinion and interest. | 90 points BM 05 BM 07 BM 09 BM 12 BM 14 |
| Degree 4: The work requires representing the department or agency at formal meetings, with authority to discuss highly controversial problems and proposals and seek common ground on which to base solutions. | 120 points BM 10 BM 11 BM 13 BM 15 BM 16 |
Factor 4: Operational responsibility
This factor is used to measure the work accomplished in relation to line or staff functions.
The expression line function refers to activities such as the selection and training of personnel, work distribution, quality control mechanisms and other activities pertaining to the administration of personnel.
The expression staff function refers to activities such as the development and evaluation of methods, procedures, systems, policies, providing advice, guidance, and technical assistance to field operations.
Operational responsibility rating scale
| Nature and purpose of responsibility | Points and benchmarks |
|---|---|
| Degree 1: Responsibility is primarily for own work. The provision of incidental guidance to other staff may be required. | 15 points BM 01 BM 02 BM 03 |
| Degree 2: Responsibility is limited to instructing subordinates, checking work in progress to maintain standards of quality and quantity (line function). OR Responsibility is for the provision of advice on a continuing basis with respect to the application of policies, procedures, systems, and methods (staff function). |
25 points BM 04 BM 06 BM 09 |
| Degree 3: Responsibility is continuous, that is, planning and assigning work, reviewing work during performance or upon completion, evaluating performance of subordinates and providing guidance on improvement (line function). OR Responsibility is for the participation in the development of operational procedures, systems, or methods (staff function). |
50 points BM 05 BM 07 BM 08 |
| Degree 4: Responsibility is typically exercised through subordinate supervisors and involves such aspects as: adjusting workloads, modifying operating procedures, allocating resources to meet changes in work priorities and/or volume, and ensuring that established personnel policies are carried out (line function). OR Responsibility is for the development of operational policies, systems, procedures, or methods, or for the participation in the development of corporate policy (staff function). |
75 points BM 10 BM 11 BM 12 BM 13 BM 14 BM 16 |
| Degree 5: Responsibility is exercised through subordinate supervisors or managers and involves the planning, directing, and controlling of human resources (line function). OR Responsibility is for the development of corporate policies (staff function). |
100 points BM 15 |
Benchmark (BM) index
| BM number | Benchmark title | Knowledge factor Degree / Points |
Responsibility for activities factor Degree / Points |
Responsibility for contacts factor Degree / Points |
Operational responsibility factor Degree / Points |
Total points | Classification level | Subgroup and level |
|---|---|---|---|---|---|---|---|---|
| 1 | Auditor | 1 / 70 | A1 / 70 | 1 / 30 | 1 / 15 | 185 | 1 | CT-EAV-01 |
| 2 | Investigator, Taxation | 2 / 116 | A2 / 117 | 2 / 60 | 1 / 15 | 308 | 2 | CT-EAV-02 |
| 3 | Valuator, Taxation | 2 / 116 | A2 / 117 | 1 / 30 | 1 /15 | 278 | 2 | CT-EAV-02 |
| 4 | Senior Excise Auditor | 2 / 116 | A2 / 117 | 2 / 60 | 2 / 25 | 318 | 2 | CT-EAV-02 |
| 5 | Chief Auditor, Regional Audit Services Bureau | 3 / 162 | B2 / 163 | 3 / 90 | 3 / 50 | 465 | 3 | CT-EAV-03 |
| 6 | Large Corporation Auditor, Taxation | 3 / 162 | A3 / 164 | 2 / 60 | 2 / 25 | 411 | 3 | CT-EAV-03 |
| 7 | Audit Group Head, Taxation | 3 / 162 | B2 / 163 | 3 / 90 | 3 / 50 | 465 | 3 | CT-EAV-03 |
| 8 | Senior Program Development Officer, Excise | 3 / 162 | C1 / 162 | 2 / 60 | 3 / 50 | 434 | 3 | CT-EAV-03 |
| 9 | Appeals and Referrals Officer, Taxation | 3 / 162 | B2 / 163 | 3 / 90 | 2 / 25 | 440 | 3 | CT-EAV-03 |
| 10 | Business Audit Section Manager, Taxation | 4 / 209 | B3 / 210 | 4 / 120 | 4 / 75 | 614 | 4 | CT-EAV-04 |
| 11 | Manager Audit Operations, Excise | 4 / 209 | B3 / 210 | 4 / 120 | 4 / 75 | 614 | 4 | CT-EAV-04 |
| 12 | Industry Studies Consultant, Taxation | 4 / 209 | C2 / 209 | 3 / 90 | 4 / 75 | 583 | 4 | CT-EAV-04 |
| 13 | Chief Auditor, Audit Services Bureau | 4 / 209 | C2 / 209 | 4 / 120 | 4 / 75 | 613 | 4 | CT-EAV-04 |
| 14 | Audit Section Head, Excise | 4 / 209 | C2 / 209 | 3 / 90 | 4 / 75 | 583 | 4 | CT-EAV-04 |
| 15 | Chief, Audit Division, Taxation | 5 / 256 | C3 / 256 | 4 / 120 | 5 / 100 | 732 | 5 | CT-EAV-05 |
| 16 | Chief, Avoidance Services | Not applicable | Not applicable | Not applicable | Not applicable | Not applicable | 6 | CT-EAV-06 |
| 17 | Regional Large Business Audit Advisor | Not applicable | Not applicable | Not applicable | Not applicable | Not applicable | 6 | CT-EAV-06 |
Benchmark 1: Auditor
Point rating: 185
Subgroup and level: CT-EAV-01
Reports to: Audit Group Head
Duties
- Plans and conducts audits on the books and records of a designated range of taxpayers/contractors/ agreements to ensure compliance with appropriate legislation and policies;
- Establishes assessment/contract/agreement amounts, explains audit findings to the taxpayer/contractor/client and prepares detailed audit reports; and
- Provides information and interpretations to the public on the relevant statutes and regulations.
Organization
The position is in a field operation and is 1 of a pool of auditors reporting to the Audit Group Head (CT-EAV). There are no subordinates reporting to this position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Knowledge: The work requires a good working knowledge of acts, regulations, and audit manuals. It requires familiarity with the provision of other related acts and regulations, business practices, EDP auditing techniques and a basic knowledge of accounting and auditing principles. The work also requires skills in performing audits and in preparing reports using standard formats. |
1 | 70 |
Responsibility for activities: All audit assignments are carried out under instructions of an audit supervisor and in accordance with procedures and rulings set out in manuals. Unresolved issues are discussed with audit supervisor. Due to the size and type of organizations, individuals audited, the degree of impact of activities is limited. |
A1 | 70 |
Responsibility for contacts: Contacts are established to obtain required information for determination of related application. Discussions engaged in, also involve, complicated problems to effect understanding of regulations, procedures and acceptance of assessments or audit results. |
1 | 30 |
Operational responsibility: Responsibility is primarily for own work and, on occasion may provide guidance to co-workers. |
1 | 15 |
Benchmark 2: Investigator, Taxation
Point rating: 308
Subgroup and level: CT-EAV-02
Reports to: Investigation Group Head
Duties
- Plans and conducts complex investigations into the affairs of corporations or individuals with suspected tax evasion or fraud;
- Prepares documentation for the purpose of obtaining search warrants, presenting warrants, conducting searches and gathering evidence to support the commission of an offense against the Income Tax Act;
- Prepares detailed investigation and prosecution reports, determines penalties and reassessments; and
- Advises Crown Counsel in prosecution actions and acts as the prosecution's prime witness.
Organization
The position is in a field operation and is 1 of a group of investigators reporting to the Investigation Group Head (CT-EAV). There are no subordinates reporting to this position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Knowledge: The work requires a very good working knowledge of the Income Tax Act, Regulations, Criminal Code, and audit manuals. It requires a good working knowledge of other related acts and regulations, of investigative techniques, business practices, EDP auditing techniques and a good knowledge of accounting and auditing principles. It also requires skills in detecting and investigating allegations of fraudulent practices and in preparing reports for external use. |
2 | 116 |
Responsibility for activities: All audits are carried out under general instructions from supervisor and in accordance with policies and procedures set out in manuals. Unusual technical difficulties are referred to supervisor. Investigation actions affects the declared profits and the amount of revenue collected from a wide variety of industries and businesses. Due to the medium complexity of work assigned to this position, the degree of impact of activities is moderate. |
A2 | 117 |
Responsibility for contacts: Contacts are established to obtain statements, including evidence under oath and in conduct of searches and seizures of evidence that may be used in prosecution proceedings. Contacts require presentation of facts and principles of law in support of proposed reassessments and prosecutions. |
2 | 60 |
Operational responsibility: Responsibility is primarily for own work and, on occasion may provide guidance to co-workers. |
1 | 15 |
Benchmark 3: Valuator, Taxation
Point rating: 278
Subgroup and level: CT-EAV-02
Reports to: Business Equity Valuations Group Head
Duties
- Reviews situations involving fair market value of securities and equities of either corporations or unincorporated businesses referred by tax auditors to determine or verify the value stated for income tax purposes;
- Discusses differences in valuations with the taxpayer and their representatives to reach agreed value of business equities in question; and
- Prepares concise reports.
Organization
The position is in a field operation and is 1 of a group of valuators reporting to Business Equity Valuations Group Head (CT-EAV). There are no subordinates reporting to this position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Knowledge: The work requires a very good working knowledge of the Income Tax Act, Regulations, audit manuals and a thorough knowledge of Valuation principles. It requires a good working knowledge of other related acts and regulations, economic factors affecting businesses, EDP auditing techniques and a good knowledge of accounting and auditing principles. It also requires skills in presenting the results of the valuation analyses and in preparing reports to support the valuation. |
2 | 116 |
Responsibility for activities: Assignments are carried out under general instructions from supervisor and in accordance with the principles of valuations. There is scope for initiative and judgment in determining market value of business equities. Unusual problems are referred to supervisor. Due to the medium complexity of work assigned to this position, such as establishing the financial stability of company/individual, the degree of impact of activities is moderate |
A2 | 117 |
Responsibility for contacts: Contacts are established to obtain information and discuss technical problems. Outside contacts are made with the taxpayer and their representatives for the purpose of gathering information and setting valuations where there are difficult negotiations or where there are appeals against valuations. Contacts would be made to clarify differences of opinion or recommend alternatives to problems based on factual or reasoned evidence. |
1 | 30 |
Operational responsibility: Responsibility is primarily for own work and, on occasion provide guidance to co-workers. |
1 | 15 |
Benchmark 4: Senior Excise Auditor
Point rating: 318
Subgroup and level: CT-EAV-02
Reports to: Audit Unit Manager
Duties
- Plans and conducts audits where difficult and complex issues are involved on the books and records of a designated range of manufacturers/producers, wholesalers, permit holders and other licensees under the Excise Act and the Excise Tax Act;
- Establishes assessments, explains audit findings and prepares concise audit reports; and
- Provides information and interpretations to the public on the relevant statutes and regulations.
Organization
The position is in a District Excise Office and is 1 of a group of auditors reporting to the Audit Unit Manager (CT-EAV). There are subordinates reporting to the position on a specific audit basis.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Knowledge: The work requires a very good working knowledge of the Excise Act and Excise Tax Act, Regulations, and audit manuals. It requires a good working knowledge of other related acts and regulations and of a large variety of business organizations, EDP auditing techniques and a good knowledge of accounting and auditing principles. It also requires skills in conducting corporation audits and in writing reports. |
2 | 116 |
Responsibility for activities: Assignments handled by the Senior Excise Auditor are carried out under general instructions from supervisor and in accordance with procedures, standards and rulings provided by manuals. Unusual problems are referred to superior. Due to the medium complexity of work assigned, such as performing audits on large companies with diversified operations, the degree of impact of activities is moderate. |
A2 | 117 |
Responsibility for contacts: Contacts are established to obtain information and resolve complex tax assessment problems. Discussions involve the presentation of facts based on legal and audit principles and techniques to support large tax assessments or refund reductions which have been levied and to consider counter arguments for lowering valuations and reassessment of tax. |
2 | 60 |
Operational responsibility: Responsibility is primarily for own work and, on a specific audit basis instructs junior auditors on work to be performed. |
2 | 25 |
Benchmark 5: Chief Auditor, Regional Audit Services Bureau
Point rating: 465
Subgroup and level: CT-EAV-03
Reports to: Audit Manager
Duties
- Plans, controls and coordinates the work of auditors engaged in auditing the accounts and records of industries and commercial organizations, provincial government departments and agencies and other organizations operating under federal government contracts, agreements or legislation;
- Conducts complex audits involving highly sophisticated EDP systems;
- Conducts special audit reviews and investigations; and
- Directs the activities of auditors.
Organization
The position is in a regional office and is 1 of a group reporting to the Audit Manager (CT-EAV). There are subordinates reporting to this position on a project matrix basis.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Knowledge: The work requires a thorough knowledge of acts, regulations, and audit manuals. It also requires a very good knowledge of other related acts and regulations, of modern auditing techniques and of the principles of personnel management and a thorough knowledge of the principles of accounting and auditing. It also requires skills in directing complex audits and in reviewing and writing concise reports. |
3 | 162 |
Responsibility for activities: The work requires initiative and judgment in planning, organizing, and controlling the work of auditors responsible for a variety of complex assignments and in recommending solutions to disputed matters. Activities are carried out under general direction from superior. Due to the medium complexity of work assigned, such as auditing the overall operation of large international industrial companies, the degree of impact of activities is moderate. |
B2 | 163 |
Responsibility for contacts: Contacts are established to provide accounting advice and to discuss problems related to contract negotiations and interpretations, audit requirements, and conflicts arising from audits. It requires contacts to obtain concurrence with or formal objections to decisions and recommendations made by auditors in cases of unresolved conflict of opinions. |
3 | 90 |
Operational responsibility: Responsibility is for planning, assigning, reviewing, and evaluating the work of auditors. |
3 | 50 |
Benchmark 6: Large Corporations Auditor, Taxation
Point rating: 411
Subgroup and level: CT-EAV-03
Reports: to Large Corporations Audits Group Head
Duties
- Plans and conducts audits of the largest and most complex businesses including corporations with branches, subsidiaries and foreign transactions involving highly decentralized and computerized accounting systems;
- Establishes assessments, explains audit findings and prepares detailed audit reports; and
- Provides information and interpretations to the public on the relevant statutes and regulations.
Organization
This position is in a field operation and is 1 of a group reporting to the Group Head, Large Corporations Audits (CT-EAV). There are subordinates reporting to this position on a project/audit basis.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Knowledge: The work requires a thorough knowledge of the Income Tax Act, Regulations and audit manuals, knowledge of foreign tax legislation, a very good knowledge of business practices and of a variety of federal and provincial acts and regulations, a thorough knowledge of the principles of accounting and auditing including EDP and statistical sampling concepts. It also requires skills in auditing and investigating integrated and computerized systems of national and international corporations and in writing concise reports. |
3 | 162 |
Responsibility for activities: Initiative and judgment are required when evaluating the validity and adequacy of information, devising approaches to obtain additional information, detecting evidence of tax evasion or avoidance, and resolving conflicts of opinion and interest. Problems are referred to supervisor for advice when a need for procedural change or for clarification of points of law arises. Activities are carried out under general guidance from superior. Due to the high complexity of work assigned to this position, such as auditing the largest and most complex corporations, the degree of impact of activities is significant. |
A3 | 164 |
Responsibility for contacts: Contacts are established to obtain information and resolve complex tax and accounting problems arising out of interpretations of the law, out of the mergers, reorganizations, intercompany and international transactions. It requires presentation of facts and principles of law in support of proposed assessments where very large sums of money are involved, and counter arguments are presented by tax specialists in effort to cancel or negotiate. |
2 | 60 |
Operational responsibility: Responsibility is primarily for own work and on a specific audit basis instructs junior auditors on work to be performed. |
2 | 25 |
Benchmark 7: Audit Group Head, Taxation
Point rating: 465
Subgroup and level: CT-EAV-03
Reports to: Manager, Audit Section
Duties
- Plans, directs, and controls the examination and audit of individual, trust and corporation income tax returns; and
- Resolves the more contentious problems relating to the interpretations and application of related statutes and organizational policies.
Organization
The position is in a field operation, the first level of supervision, and is 1 of several Group Heads reporting to the Manager, Audit Section (CT-EAV). There are subordinates reporting to this position. They are Senior Auditors (CT-EAV) and/or Auditors (CT-EAV) and/or Examiners (PM).
Specifications
| Factor description | Degree | Points |
|---|---|---|
Knowledge: The work requires a thorough knowledge of the Income Tax Act, Regulations, case law, provincial tax statutes, tax conventions, audit manuals, auditing, and accounting principles. It also requires a very good knowledge of business practices and knowledge of the principles of personnel management as well as skills in directing complex audits using EDP techniques and in reviewing and writing concise reports. |
3 | 162 |
Responsibility for activities: The work requires initiative and judgment in planning, organizing, and controlling the work of auditors responsible for the audit of a variety of large business tax returns, corporations, partnerships, and trusts. Work is carried out under general guidance from superior. Decisions and recommendations on programs and problems affect the amount of revenue assessed and the attitudes and degree of compliance of business taxpayers in the area. Due to the medium complexity of work assigned to this position, such as determining the legitimacy of transactions in relation to Income Tax Act when the consequences represent large amount of money, the degree of impact of activities is moderate. |
B2 | 163 |
Responsibility for contacts: Contacts are established to discuss and examine the interpretation and application of legislation and the accounting treatment of transactions in cases where there are unresolved conflicts of opinion between the taxpayer and the auditor or where facts have not been satisfactorily established and to reach agreement or arrive at a basis for recommending a solution. |
3 | 90 |
Operational responsibility: Responsibility is for planning, assigning, reviewing, and evaluating the work of auditors. |
3 | 50 |
Benchmark 8: Senior Program Development Auditor, Excise
Point rating: 434
Subgroup and level: CT-EAV-03
Reports to: Chief, Audit Program Development
Duties
- Participates in the development, amendment and evaluation of national excise audit and refund policies, programs, systems, guidelines and performance standards for the guidance of auditors;
- Discusses with other organizations, industries, and trade associations the impact of new legislation; and
- Writes position paper on the impact of new legislation.
Organization
This position is in corporate headquarters and is 1 of a group of Senior Program Development Auditors (CT-EAV), who report to the Chief Audit Program Development (CT-EAV). There are subordinates reporting to this position on a project basis.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Knowledge: The work requires a thorough knowledge of the Excise Act and the Excise Tax Act, Regulations, and audit manuals, of the principles of accounting and auditing. It requires a very good knowledge of related acts, regulations, business laws and EDP auditing techniques when developing operational procedures. It also requires skills in writing clear procedures for the field. |
3 | 162 |
Responsibility for activities: The work requires initiative and judgment to participate in the development of new or modified audit policies, programs, and operational procedures. Due to the low complexity of work assigned to this position, such as participating in the establishment of work standards and practices for the guidance of auditors, the degree of impact of activities is limited. |
C1 | 162 |
Responsibility for contacts: Contacts are established with representatives and associates in provincial governments, other government organizations, industry, and professional associations to discuss the implications of new programs, policies, procedures, and methods to comply with and meet the requirements of new legislation and to resolve complex problems on the implementation of new legislation. |
2 | 60 |
Operational responsibility: Responsibility is to participate in the development of operational procedures and establishment of work standards. |
3 | 50 |
Benchmark 9: Appeals and Referrals Officer, Taxation
Point rating: 440
Subgroup and level: CT-EAV-03
Reports to: Chief, Appeals and Referrals Section
Duties
- Reviews, evaluates and prepares cases under appeal for presentation to the Tax Court, Federal Court and Supreme Court of Canada;
- Examines, considers and recommends further action on mandatory field referrals of complex objections or unusual issues involved in appeals to the Tax Court;
- Examines Tax Court and Federal Court of Canada appeal decisions that are adverse to the Minister of National Revenue and recommends whether or not the decision should be appealed by the Minister to a higher court, or recommends amendments to organizational policy or interpretation of the law:
- Meets with taxpayer and/or their legal and accounting representatives, to review and discuss cases where tax liability is controversial and to consider proposals for settlement; and
- Gives technical guidance and advice to the field.
Organization
The position is in corporate headquarters and is 1 of a group of similar positions reporting to a Chief, Appeals and Referrals Section (CT-EAV). There are no subordinates reporting to this position.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Knowledge: The work requires a thorough knowledge of the Income Tax Act, Regulations, case law, tax conventions and audit manuals, of the principles of accounting and auditing. It also requires a very good knowledge of other related acts and regulations, business practices, legal procedures, judicial process, and skills in evaluating complex and technical tax problems and in making recommendations. |
3 | 162 |
Responsibility for activities: The work requires initiative and judgment in reviewing novel and technical tax problems involving controversial interpretations of law and in making recommendations on necessary courses of action. Work is carried out under general guidance from superior. Due to the medium complexity of work assigned to this position, the degree of impact of activities is moderate. Recommendations may affect a single taxpayer or taxpayers across the country and may result in amendments to the Income Tax Act, Regulations, and organizational procedures. |
B2 | 163 |
Responsibility for contacts: Contacts are established with lawyers of the Department of Justice to seek their opinion and advice on technical and legislative matters and to discuss complex problems in cases of divergent views. Contacts are also required with officials of corporations to clarify differing opinions, discuss disputed assessments, and seek possible basis for settlement in cases where they have disagreed with decisions made by district appeals officers. |
3 | 90 |
Operational responsibility: The position provides technical guidance and advice to the field. |
2 | 25 |
Benchmark 10: Business Audit Section Manager, Taxation
Point rating: 614
Subgroup and level: CT-EAV-04
Reports to: Chief, Audit Division
Duties
- Plans, directs and controls the activities of a District Office Business Audit Section;
- Determines the appropriate assessing actions in matters under dispute involving large sums of tax revenue and difficult interpretations of legislation and explains these actions to the taxpayer and/or legal and accounting representatives; and
- Recommends modifications to guidelines and programs to achieve district audit objectives.
Organization
The position is in a field operation and reports to the Chief, Audit Division (CT-EAV). There are 6 subordinates reporting to the Business Audit Section Manager. They are 3 Group Heads, Business Audit (CT-EAV) with a staff of 25 auditors (CT-EAV and PM); 2 Group Heads, Field Examiners (PM) with a staff of 12 Field examiners (PM); and 1 Group Head, Special Audits (CT-EAV) with a staff of 6 auditors (CT-EAV).
Specifications
| Factor description | Degree | Points |
|---|---|---|
Knowledge: The work requires a thorough knowledge of the Income Tax Act, Regulations, and audit manuals. It also requires a very good knowledge of other related acts and regulations, in-depth knowledge of current auditing and accounting principles and practices and a thorough knowledge of the principles of personnel management. It also requires skills in directing a program of complex audits and in writing concise reports with recommendations. |
4 | 209 |
Responsibility for activities: The work requires initiative and judgment in organizing and controlling the activities of the audit of a large variety of business tax returns, corporate and unincorporated, including those with decentralized and/or computerized systems reflecting reorganizations and mergers. Decisions and recommendations on programs and problems are made to meet operational requirements. Due to the high complexity of work assigned to this position, such as determining the correct taxable income of businesses encompassing all fields of industrial, professional, and commercial endeavors, the degree of impact of activities is significant. |
B3 | 210 |
Responsibility for contacts: Contacts are established with senior officials, lawyers, and tax consultants to discuss the legal interpretation, application, and the accounting treatment of transactions in cases where there are conflicts of opinions between the taxpayer and the auditor and to reach agreements or to make recommendations. |
4 | 120 |
Operational responsibility: Responsibility is for planning, directing, and controlling through subordinate supervisors the activities of a District Office Business Audit Section. |
4 | 75 |
Benchmark 11: Manager, Audit Operations, Excise
Point rating: 614
Subgroup and level: CT-EAV-04
Reports to: Regional Chief of Audit
Duties
- Plans, directs and controls the activities of audits and investigations into corporations and industries licensed under the Excise Tax Act;
- Develops and modifies existing audit programs, initiates special studies of industries, and adapts procedures to meet fluctuating operational problems; and
- Develops staff training and development programs.
Organization
This position is in a field operation and is 1 of several reporting to the Regional Chief, Audit (CT-EAV). There are subordinates reporting to this position. There is a number of Audit Unit Managers with a staff of Senior Excise Auditors (CT-EAV), Excise Auditors (CT-EAV), Gas Tax Inspector, EDP Audit Coordinator and support staff.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Knowledge: The work requires a thorough knowledge of the Excise Act, Excise Tax Act and Regulations, a very good knowledge of the related acts and regulations, of business laws and practices, and in-depth knowledge of current auditing and accounting practices and a thorough knowledge of personnel management. The work also requires skills in organizing and directing the investigation of complex and unusual transactions, in assessing the implications and in writing concise reports with recommendations. |
4 | 209 |
Responsibility for activities: The work requires initiative and judgment in organizing, allocating, assessing the work of audit staff, in identifying weaknesses in audit coverage and applied techniques, in advising audit staff on audit approaches and guiding them in resolving audit problems. Recommendations are made concerning the audit program and the coordination of the audit function. Due to the high complexity of work assigned to this position, the degree of impact of activities is significant. Decisions and recommendations involve large assessments and have a considerableimpact on corporate profitability levels and carry a higher risk of legal challenge. |
B3 | 210 |
Responsibility for contacts: Contacts are established with senior officials in large industrial concerns under audit to discuss and resolve the more complex tax and accounting problems which are unresolved by subordinates and to present organization's position in cases of tax assessments under dispute. |
4 | 120 |
Operational responsibility: Responsibility is for planning, directing, and controlling through subordinate supervisors the activities of a multi-disciplinary staff auditing and investigating national corporations and industries. |
4 | 75 |
Benchmark 12: Industry Studies Consultant, Taxation
Point rating: 583
Subgroup and level: CT-EAV-04
Reports to: Chief, Industry Studies
Duties
- Plans, coordinates and conducts research of complex industries and develops organizational tax application policies and audit guidelines;
- Provides technical interpretation to field operations; and
- Directs the activities of auditors on a project basis.
Organization
This position is in corporate headquarters and is 1 of a group of Industry Studies Consultants (CT-EAV) who report to a Chief, Industry Studies (CT-EAV). There are subordinates reporting to this position on a project basis.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Knowledge: The work requires an in-depth knowledge of the Income Tax Act, related acts and regulations and of current accounting and auditing concepts. A thorough knowledge of organizational objectives, policies and procedures related to the assessment of tax, a thorough knowledge of business practices, economic indicators, management practices, market trends and a good working knowledge of project management. The work also requires skills in preparing comprehensive, detailed reports on findings and in recommending amendments to legislation. |
4 | 209 |
Responsibility for activities: The work requires initiative and judgment in researching, developing, and improving communicating audit techniques and in ensuring that all essential information is obtained, analyzed, and evaluated to devise acceptable solutions to the most complex audit situations. Initial research and policy formulations are carried out under the direction of a section chief. Due to the medium complexity of work assigned to this position, the degree of impact of activities is moderate. Policy and guidelines developed will impact the tax payable and on operational practices of corporations. |
C2 | 209 |
Responsibility for contacts: Contacts are established with senior staff of other Head Office branches, authorized representatives of other federal organizations and officers of large corporations to discuss complex technical problems and seek solutions to highly controversial issues involving large amounts of tax revenue. |
3 | 90 |
Operational responsibility: Responsibility is to participate in the development of organizational tax application policies and audit guidelines and to conduct research of complex industries. |
4 | 75 |
Benchmark 13: Chief Auditor, Audit Services Bureau
Point rating: 613
Subgroup and level: CT-EAV-04
Reports to: Branch Manager
Duties
- Plans, directs, controls and coordinates the activities of headquarters group responsible for the national audit program;
- Plans, directs and controls field audits;
- Establishes audit requirements with client and develops appropriate audit programs; and
- Develops and implements advanced audit techniques and specialist capabilities.
Organization
The position is in corporate headquarters and reports to the Branch Manager. Positions reporting to Chief Auditor are Auditors (CT-EAV) and Financial Officers (CT-FIN).
Specifications
| Factor description | Degree | Points |
|---|---|---|
Knowledge: The work requires a thorough knowledge of the acts and regulations related to the program of audit, an in-depth knowledge of current accounting, auditing, business practices and a thorough knowledge of the principles of personnel management and skills in analyzing complex requirements, in coordinating a headquarters group of auditors, in developing advanced audit techniques and in reviewing and writing concise reports with recommendations. |
4 | 209 |
Responsibility for activities: The work requires initiative and judgment in evaluating alternative methods of achieving audit objectives, in identifying, developing, and implementing new audit techniques and specialist capability, and in reviewing decisions and recommendations made by Audit Services Bureau regional offices. It also requires initiative and judgment in planning, coordinating, controlling, and assessing national programs of audit, based upon terms of reference negotiated with clients. Due to the medium complexity of work assigned to this position, the degree of impact of activities is moderate. Decisions and recommendations affect the relationship with clients, with business entities and with provincial governments. |
C2 | 209 |
Responsibility for contacts: Contacts are established with officials of client organizations, with senior officials of industries and provincial governments to discuss complex problems, reconcile divergent views between the parties involved with the authority to propose alternatives and obtain agreement on a recommended course of action. |
4 | 120 |
Operational responsibility: Responsibility is for the planning, directing, controlling, and coordinating the activities of headquarters group. The position is also responsible for the development of appropriate operational policies for the Audit Services Bureau. |
4 | 75 |
Benchmark 14: Audit Section Head, Excise
Point rating: 583
Subgroup and level: CT-EAV-04
Reports to: Chief, Excise Audit
Duties
- Plans, directs, controls and co-ordinates the activities of a headquarters group responsible for a comprehensive national monitoring program of all regional audit and refund operations;
- Develops operational procedures and establishes work standards and practices for the guidance of auditors;
- Makes recommendations for the development of audit and refund policies, programs, systems, and standards; and
- Recommends solutions to disputed cases.
Organization
This position is 1 of several identical positions in Headquarters, which report to a Chief of Excise Audit (CT-EAV). Positions reporting to this position are Senior Excise Auditors (CT-EAV).
Specifications
| Factor description | Degree | Points |
|---|---|---|
Knowledge: The work requires a thorough knowledge of the Excise Act, Excise Tax Act and Regulations and an in-depth knowledge of current accounting and auditing practices. The work requires a thorough knowledge of business practices and skills in analyzing complex requirements, in coordinating a headquarters group of auditors and in developing a comprehensive monitoring program. |
4 | 209 |
Responsibility for activities: The work requires initiative and judgment in organizing, allocating, assessing the work of audit staff, in developing a comprehensive monitoring program and operational procedures, investigating areas of fraudulent practices and in recommending solutions to disputed cases. Due to the medium complexity of work assigned to this position, such as developing operational procedures for the guidance of auditors, the degree of impact of activities is moderate. |
C2 | 209 |
Responsibility for contacts: Contacts are established with senior officials of industry, lawyers, and other representatives of large corporations to discuss complex technical problems that were identified by the monitoring program and to seek solutions to those highly controversial issues. |
3 | 90 |
Operational responsibility: The position is responsible for the development of operational procedures, work standards and practices for the guidance of auditors. |
4 | 75 |
Benchmark 15: Chief, Audit Division, Taxation
Point rating: 732
Subgroup and level: CT-EAV-05
Reports to: Director, District Office
Duties
- Plans, organizes, coordinates, manages and controls staff engaged in audits, investigations and related support operations of the District's Office audit programs;
- Resolves matters under dispute involving large sums of tax revenue and difficult interpretation of legislation;
- Explains audit actions and interpretations of law and policy to the taxpayer and/or legal and accounting representatives;
- Recommends amendments to national policies, guidelines, and circulars; and
- Develops and modifies district audit programs, controls, and procedures to meet fluctuating operational problems.
Organization
The position is in a field operation. Position reports to the Director District Office (EX-01). There are subordinate positions reporting to the Chief Audit Division, Taxation (CT-EAV). They are: Large Corporations Audits, Group Head (CT-EAV); Audit Large File Case Manager (CT-EAV); Senior Tax Avoidance Auditor (CT-EAV); Chief Quality Review; Chief Real Estate Appraisals; Manager, Business Audits; Chief, Special Investigations, and their respective staff.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Knowledge: The work requires a thorough knowledge of the Income Tax Act and related Regulations, of business practices, of the principles of managerial planning process and personnel management and of accounting and auditing practices. The work requires skills in planning, organizing, controlling, and coordinating the audit of business tax returns in a district office, utilizing diverse and specialized staff. |
5 | 256 |
Responsibility for activities: The work requires initiative and judgment in planning, coordinating, and controlling a variety of activities. Initiative and judgment are also required in negotiating with taxpayers, evaluating the implications of decisions, ruling, and recommending on the most complex audit problems involving interpretation of law, tax evasion and tax avoidance. Recommendations to modify elements of audit programs are made to superior. Due to the high complexity of work assigned to this position, such as reviewing the most difficult and complex income tax audits to determine action to be taken, the degree of impact of activities is significant. |
C3 | 256 |
Responsibility for contacts: Contacts are established with senior officials, lawyers, tax consultants and other taxpayers to discuss the interpretation of legislation and the accounting treatment of transactions in cases where court decisions have left areas of controversy or where facts have not been satisfactorily established, and to negotiate agreements. |
4 | 120 |
Operational responsibility: Responsibility is for the planning, organizing, coordinating, managing, and controlling through subordinate supervisors, the delivery of the District's Office audit programs. |
5 | 100 |
Benchmark 16: Chief, Avoidance Services
Point rating: Not applicable
Subgroup and level: CT-EAV-06
Reports to: Director, Audit Technical Support
Duties
- Manages and coordinates tax avoidance programs to ensure consistency of application and early identification of new sophisticated tax avoidance arrangements and recommends solutions to issues referred by district offices;
- Develops and implements corporate policies, new procedures and standards, and provides consultative guidance to senior management on avoidance issues;
- Consults with and provides policy application advice and technical expertise to tax services offices on the application of the law and to the Department of Justice on tax avoidance cases proceeding to litigation;
- Reviews, analyses and suggests changes to draft legislation received from the Department of Finance; and
- Participates with the Department of Justice in preparing civil court cases.
Organization
The position is in corporate headquarters and reports to the Director, Technical Support Division (EX-02) within the Verification, Enforcement and Compliance Research Branch.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Knowledge: The work requires an extensive knowledge of Auditing and Accounting principles, an advanced knowledge of the most specialized provisions of acts and regulations as well as diverse and complex regulations of other government agencies. Also required is an advanced knowledge of the organization and operations of major corporations, an advanced knowledge of case law and skill in the review of legislation/regulations and in instructing legal counsel regarding litigation or prosecutions. Communication skills are required in the preparation and coordination of the presentation of oral and written submissions and briefs on solutions to the most complex problems to senior management. |
Not applicable | Not applicable |
Responsibility for activities: The work requires initiative and judgment in developing and modifying the national tax avoidance program, implementing corporate policies, new procedures, and standards, providing consultative guidance to senior management and in reviewing, analyzing, and suggesting changes to draft legislation received from the Department of Finance. Decisions rendered can be precedent setting. Due to the high complexity of the work assigned to this position such as providing policy application advice and technical expertise on the application of the law, the degree of impact of activities is significant. Recommendations will affect the results of the Tax Avoidance Program as well as amendments to the Income Tax Act and Regulations. |
Not applicable | Not applicable |
Responsibility for contacts: Contacts are established with corporate clients, their representatives and counsel, and Crown counsel to discuss, negotiate and resolve contentious issues during which the position has the authority to conclude agreements of considerable significance and undertake commitments within broad, general objectives. |
Not applicable | Not applicable |
Operational responsibility: The position provides subject matter expertise in the development of corporate policies, procedures, and standards. |
Not applicable | Not applicable |
Benchmark 17: Regional Large Business Audit Advisor
Point rating: Not applicable
Subgroup and level: CT-EAV-06
Reports to: Assistant Deputy Minister (ADM), Regional Operations
Duties
- Plans, coordinates and conducts in-depth analysis and review of the largest, most complex and sensitive tax cases to identify current and upcoming tax issues, accounting practices, business practices, methods of operating, commercial products, the impact of foreign tax legislation and of other government organizations, to determine their effect on tax legislation, audit requirements and changes to the audit approach for the key industry, to recommend changes to tax legislation, and to participate in the development of new and revised tax policies affecting these large, complex corporations in conjunction with Headquarters;
- Manages selected issues of the most complex and sensitive nature and prepares risk management reports that identify significant erosion of the tax base including recommending the appropriate legislative changes and develops strategies to counter erosion;
- Participates with counsel from the Department of Justice in preparing civil court cases that may have far reaching consequences or involve very large amounts;
- Advises the enforcement team on the resolution of complex issues often involving international transactions to ensure compliance and consistency; and
- Discusses with and explains organizational interpretation of complex legislation with senior corporate executives and their representatives and with associations such as the Canadian Tax Foundation and the Tax Executive Institute.
Organization
This is a field position which reports to the ADM, Regional Operations.
Specifications
| Factor description | Degree | Points |
|---|---|---|
Knowledge: The work requires an extensive knowledge of Auditing and Accounting principles, an advanced knowledge of the most specialized provisions of acts and regulations as well as diverse and complex regulations of other government agencies. Also required is an advanced knowledge of the organization and operation of the largest and most complex corporations, an advanced knowledge of case law and skill in the review of legislation/regulations and in instructing legal counsel regarding litigation or prosecutions. Communication skills are required in the preparation and presentation of oral and written submissions and briefs on solutions to the most complex problems to senior management. |
Not applicable | Not applicable |
Responsibility for activities: The work requires initiative and judgment in analyzing and implementing strategies for audits of the largest and most complex corporations and managing selected issues. Also required is the provision of consultative guidance to senior management and the review and analysis of changes to draft legislation received from the Department of Finance. The position operates with little or no supervision as it is considered the expert within the region on the most complex and sensitive tax cases. Decisions taken can be precedent setting. Due to the high complexity of the work assigned to this position such as providing policy application advice and technical expertise on the application of the law, the degree of impact of activities is significant. Recommendations will affect the results of the audit of the largest and most complex corporations in Canada as well as amendments to the Income Tax Act and Regulations. |
Not applicable | Not applicable |
Responsibility for contacts: Contacts are established with corporate clients, their representatives and counsel, Crown counsel, industry, and accounting associations to discuss, negotiate and resolve selected issues during which the position has the authority to conclude agreements of considerable significance and undertake commitments within broad, general objectives. |
Not applicable | Not applicable |
Operational responsibility: The position provides subject matter expertise on the audit of the largest and most complex corporations in Canada and participates in the development of corporate policies. |
Not applicable | Not applicable |
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