Appendix C1 - Benchmark Index by Function - Finance

General Accountability

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

Organization Structure

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

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

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

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

Nature And Scope

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

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

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

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

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

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

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

Specific Accountabilities

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

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

Evaluation Rationale

Director, Financial Management

Know-How

F

Specialized professional knowledge of concepts, principles, techniques and processes in the field of financial administration and accounting; professional knowledge of the policies, principles and practices involved in the development of integrated financial frameworks, operational policies, information systems and procedures; and in-depth knowledge of the Department's programs, central agency initiatives and other related programs and financial administration processes.

III

Operational and conceptual integration and management of departmental financial management policies, systems and procedures; and operational management of the Department's accounting operations in support of the corporate comptrollership function.

3

Successful achievement of objectives requires the incumbent to advise departmental officials and to convince them to adopt the courses of action that are the most appropriate for the Department, and to represent the Department's interests at meetings with officials of the central agencies.

528

Mid-range number reflects the solid expertise required in a number of departmental policies and programs to direct and integrate all financial management operations, including providing advice at the senior departmental level and representing the Department to advance its interests and represent them to officials in other government organizations.

Problem Solving / Thinking

E

Thinking is done within clear objectives and defined principles and practices to develop functional policies and define operational directions for the accounting of departmental resources.

4

Analytical, constructive and evaluative thinking is required to develop financial management frameworks, policies, systems and procedures that complement and support new financial management initiatives originating from the central agencies.

(50) 264

Higher percentage reflects the role of the position as the departmental authority to resolve issues related to the introduction of new financial management initiatives and to solve financial management problems involving a wide variety of situations for which solutions are not always apparent.

Accountability / Decision Making

E

Reporting to the Director General, is accountable for the development and management of financial frameworks, systems and policies; providing strategic financial advice to senior officials; and ensuring the accuracy and integrity of departmental financial operations.

5C

The position has a contributory impact on all financial activities undertaken by the Department. The proxy used to represent these activities is the departmental budget of $177 million (constant).

264

Mid-range number is consistent with the position's influence over departmental financial management and accountability.

Summary

Figure: 5 – M – 1 - Text version

Benchmark Number: 5 – M – 1

Director, Financial Management

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

Reporting to the Director, Financial Management are 2 Managers.

Linear organisation chart:

Director General Finance, Administration and Programs

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