Financial Operations Directorate

The role of the Financial Operations Directorate (FOD) is to implement and maintain strengthened financial management and accountability practices in Health Canada. It supports the Chief Financial Officer, the Deputy Minister, and the Minister to ensure efficient, effective, and prudent management of resources in pursuit of government and departmental priorities.

Key Activities:

• Providing high quality financial support and advice to the Chief Financial Officer, Senior Management Board, and the Deputy Minister;
• Providing direct services such as financial planning and reporting, accounting and development of internal policies, functional and advisory assistance to managers, and financial systems development and training to all branches;
• Managing all Branch Financial Services which are headed by Branch Senior Financial Officers (BSFO);
• Providing financial function activities to RSFOs;
• Providing policy and procedural direction and training in the areas of financial Management, Grants and Contributions (through the departmental Centre of Expertise), costing and cost recovery;
• Providing strategic resource management advice to departmental senior management as well as to program managers, planners, and financial officers;
• Responding to the department's financial reporting requirements including internal management reports and external Public Accounts and Financial Statements, etc;
• Supporting financial planning and systems of health portfolio organizations; and
• Operating and maintaining Health Canada's SAP financial and material management system.

Divisions

The following divisions and offices carry out the mandate of the Directorate:

• Executive Director's Office - Financial Management
• Accounting Operations and Systems
• Financial Services Division - First Nations and Inuit Health Branch
• Public Accounts and Policy

Executive Director's Office, Financial Management

The role of the Executive Director's Office is to support the challenges pertaining to the establishment of an effective departmental financial management control framework. The office acts as an advisor to the Director General in areas such as:

• Improvement to corporate-wide financial management practices;
• increased transparency;
• strengthening of accountability within the Department;
• building the financial community; and
• fostering an effective functional role with the Regional Finance offices.

The office is supported by and manages the activities of all Branch Financial Services, headed by the Branch Senior Financial Officers (BSFO), with the exception of the Director of Financial Services for the First Nations and Inuit Health Branch. The office is also supported by the Manager of Financial Management and Advisory Services and the Comptroller Secretariat.

The Comptrollership Secretariat serves as the centre of expertise on matters relating to staffing, retention, succession planning and the development of financial officers within the Financial Operations Directorate of CFOB.

Accounting Operations and Systems Division

The Accounting Operations and Systems Division (AOSD) is the structural backbone for transactional and financial systems support to the Department. The division's role encompasses a number of distinct services provided by the various organizational units including:

Accounting Operations

Processes accounts receivable and payable transactions, including payments related to contracts, grants and contributions, employee reimbursements, garnishments and transactions with other government departments; processes expenditure adjustments; coordinates the issuance and monitoring of the departmental Acquisition Card; coordinates the issuance of Taxi Chits; and provides Treasury Services, including the distribution of payroll, issuance of priority cheques and emergency salary advances for both Health Canada and the Public Health Agency of Canada within the National Capital Region.

Travel Management

Processes payments related to travel, hospitality, conference registration and relocation; provides travel authority numbers, coordinates the issuance and administration of the American Express Government travel card program; provides advice and training on travel, hospitality and relocation; and manages the implementation and support of the government's Shared Travel Services Initiative.

Framework for Integrated Resources Management Systems - FIRMS (Financial and Material Systems) Section

Ensures that the Department's financial and material management system, SAP, is fully operational and that enhancements and maintenance are completed on a regular basis as well as providing SAP training and user support for SAP, Lotus Notes financial applications and the departmental Financial Management Reporting System (SAP, MRS).

Financial Services - First Nations and Inuit Health Branch

The main role of the Director's Office is to provide financial advice and information to the First Nations and Inuit Health Branch's senior management on the management of branch resources, as well as services for budgetary planning, analysis and reporting.

In addition to providing advice and guidance on traditional financial management issues, this office also provides support to:

• Ongoing devolution of federal participation in delivering First Nations and Inuit health services;
• Negotiation and management of transfer agreements between Health Canada and First Nations and Inuit Health authorities and organizations;
• Headquarters and regional officials as part of the ongoing operations of the programs and conduct of their financial responsibilities;
• The First Nations and Inuit Health Branch on the preparation and approval of Treasury Board Submissions and Memoranda to Cabinet.

Public Accounts and Policy Division

The Public Accounts and Policy Division consists of five sections:

The Financial Policy Section is responsible for developing financial policies and related procedures and for providing advice and training on financial policy issues such as delegation of financial signing authorities and acquisition cards.

The Centre of Expertise on Grants and Contributions (Gs&Cs) supports the effective management of grants and contributions programs while ensuring that Health Canada maintains an efficient and accountable Gs&Cs management framework. The Centre's activities include:

• managing one of the Department's two Gs&Cs systems, namely the Lotus Notes Gs&Cs system;
• providing G&C advice and fostering a collaborative culture among Gs&Cs program staff;
• identifying areas of improvement and collaborating with various central agencies to assist the Department in implementing Gs&Cs initiatives;
• directing the implementation of the departmental Gs&Cs action plan;
• developing useful Gs&Cs tools for program managers and staff; and
• developing and delivering G&C training.

The Central Accounting and Reporting (CAR) Section performs monitoring, reconciliation and corporate accounting functions enabling the Department to meet departmental reporting requirements. These include Public Accounts and departmental financial statements. CAR also liaises with central agencies on behalf of the department.

The Revenue and Costing Section (RCS), formerly the Office of Revenue and Costing, is the corporate centre of expertise for revenue management and costing. RCS responsibilities include:

• developing and implementing corporate costing and external charging policies and guidelines;
• providing financial and economic research, analysis, advice and guidance in support of departmental cost recovery initiatives;
• developing, implementing and maintaining the Cost Allocation Models to calculate corporate and branch support costs;
• coordinating the departmental reporting of user fees;
• providing support and advice on revenue management and funding; and
• monitoring the department's external charging practices.

The G&C Risk Management Section (RMS) was created in January 2008 to provide leadership in the design, implementation and maintenance of G&C risk management systems/tools, policies and practices for the Health Portfolio, in accordance with the Integrated Risk Management (IRM) Framework for Gs&Cs. In addition, RMS provides advice and guidance related to operational G&C risk management, ensuring alignment with corporate risk management initiatives which are carried out by the CFOB Office of Integrated Risk Management. RMS also promotes sharing of best practices as a member of the departmental Integrated Risk Management Network and through collaboration with central agencies and other government departments. RMS works in alignment with the G&C Centre of Expertise to carry out its mandate through extensive collaboration with G&C programs across the Health Portfolio.