Controller and Director

Organizational Context

UNHCR was established on December 14, 1950 by the General Assembly of the United Nations with the primary purpose to safeguard the rights and well-being of refugees. It also provides assistance to internally displaced and stateless persons, and returnees. As at July 2017, the Organization operated in 130 countries with 475 offices worldwide, an implementation of nearly $4 billion in 2016, employing a global workforce of close to 15,000 people.  UNHCR is funded nearly entirely from voluntary contributions and operates in a highly dynamic operational environment, responding to numerous emergency situations.  UNHCR has adopted International Public Sector Accounting Standards effective 2012.

In this context, the Controller is the key official responsible for financial and budgetary strategy and policy formulation, the production of the statutory accounts, cash management, as well as financial change management and related project implementation including the development and maintenance of supporting corporate IT systems. The Enterprise Resource Planning (ERP) applied by UNHCR is PeopleSoft and since 2017, the Finance and Supply Chain Module has been undergoing an upgrade. The Controller is also the Director of the Division of Financial and Administrative Management and, as such, is responsible for overseeing and supervising the Division which comprises approximately 120 staff, located both in Geneva and Budapest.
Reporting to the Deputy High Commissioner, the Controller is charged with:

Accountabilities
Under the authority of the High Commissioner, the Controller directs, administers and controls the Organization's overall financial management systems and participates in the management, decision-making and evaluation of programme activities and related budgetary requirements.
The Controller is responsible, on behalf of the High Commissioner, for the application of the United Nations Financial Rules and Regulations as well as the application and maintenance of Financial Rules for Voluntary Funds administered by the High Commissioner for Refugees.

Key Accountabilities include:

• UNHCR's budget provides a comprehensive, consolidated and reliable picture of the organization's operational, staffing and administrative requirements.
• UNHCR's financial resources are allocated effectively and transparently to meet the organization's global strategic priorities.
• UNHCR's system of financial management has integrity and is guided by a global framework.
• UNHCR's external and internal audit functions effectively contribute to the Organization's fiscal management.
• UNHCR's financial policies are up-to-date and adequate to address operational needs.
• UNHCR's cash and investments are safeguarded, while liquidity levels are optimized.
• UNHCR's stakeholders have confidence in the integrity of the organization's financial reporting and its financial management systems.
• Annual statutory accounts are produced in a timely manner, contain reliable and complete information for decision-making purposes and discharge statutory reporting requirements.
• Headquarters premises in Geneva meet the needs of the organization and UN security standards.

Responsibilities:

The responsibilities of the Controller require that s/he develop relevant financial management policies and controls for the Organization. S/he supervises and coordinates the work of the Division, in particular the Office of the Controller (including financial policy and audit coordination), the Programme Budget Service, headed by a Deputy Director (Budget), the Treasury, headed by a Deputy Director (Finance), and the Implementing Partnership Management Service.

Key responsibilities

• Advise and assist the High Commissioner and other UNHCR senior managers in the formulation of financial and budgetary management policies, systems and procedures.
• Develop and implement financial and budgetary management policies, objectives and performance measurements that meet operational and organizational needs and ensure correct financial practices and adequate controls, taking into consideration audit recommendations.
• Exercise control in a manner that recognizes that financial and material resources must be both properly and prudently administered and used as effectively as possible for the benefit of refugees and/or persons of concern to UNHCR.
• Direct budget preparation, management and reporting, and participate in the Budget Committee and other committees as appropriate.
• Direct the formulation and evaluation of financial reports and the preparation of the annual statutory accounts in accordance with IPSAS, Financial Regulations and Rules of the United Nations and Financial Rules of UNHCR.
• Direct the management of information systems development for financial and budgetary management, and Headquarters official travel services.
• Exercise all authorities as prescribed in the UNHCR Financial Rules.
• Develop and advise on an appropriate internal control framework for effective financial management. In particular, establish internal controls to ensure: (a) the regularity of receipt, custody and disposal of all assets (including fraud prevention), taking due account of risk assessment and (b) the conformity of obligations and expenditures with directives of the Executive Committee or, as appropriate, with the purpose and conditions of the Funds established for the purpose of managing the Biennial Budget.
• Ensure that cash and investments are safeguarded while liquidity levels are optimized.
• Chair the Committee on Contracts.
• Serve relevant UN/UNHCR governing bodies: Fifth Committee of the UN General Assembly, UNHCR Executive Committee, the Executive Office and senior management as the authoritative voice regarding the management and control of financial and material resources, including participation in the development of broad organizational objectives and related strategies for implementation.
• Represent the Organization in inter-agency and other external fora.
• Carry out regular liaison with Senior Management of UNHCR, member state representatives, the United Nations Board of Auditors, the United Nations Office of Internal Oversight, the Independent Audit and Oversight Committee, as well as relevant senior officials of the UN system organizations and other organizations.
• Coordinate responses to external audit reports on behalf of the High Commissioner.
• Manage the human and financial resources in the Division, with direct supervision of five senior staff (D1s) one P5 and 4 support staff (P and GS) and oversee the management of Headquarters premises in Geneva and related security arrangements.

Following from her/his responsibilities, the Controller exercises the following key authorities:

• Issue and/or revise financial and budgetary policies and procedures, and corporate policies and procedures related to financial management.
• Approve or reject budgetary submissions or revisions thereto from regions, country operations or headquarters units.
• Approve or reject requests for the (re)allocation of resources in accordance with strategic priorities and the Resource Allocation Framework.
• Ensure compliance with UN and UNHCR's financial rules and procedures and submit recommended sanctions for non-compliance with financial and material resources management policies, rules and regulations.
• Certify financial statements for approval by the High Commissioner and submit to the United Nations Board of Auditors and the Executive Committee and financial expenditure reports provided to donors.
• Authorize the Organization's Delegation of Authority Plan (DOAP), including the designation of "Approving" and "Certifying" officers.
• Authorize opening and closing of bank accounts of the organization.
• Receive and disburse funds, as well as make short term investments.
• Authorize the write-off of UNHCR assets in accordance with the UNHCR Financial Rules.
• Clear Letters of Instructions to managers at Headquarters and in the Field, authorizing engagement in operational activities for the signature of the High Commissioner.

Essential minimum qualifications and professional experience required:

• An advanced university degree (Master's degree or equivalent) in finance, business administration, accounting or a closely related field.
• Professional qualification in accounting (CPA or CA or equivalent).
• Minimum 20 years of supervisory experience in accounting and/or in financial management in an international, decentralized and/or multinational environment. Of these 20 years, at least 10 years should be in an international capacity, preferably the United Nations and in the functional area that is directly relevant to the current position - at Headquarters level. Knowledge and practical experience of International Financial Reporting Standards (IFRS) or International Public Sector Accounting Standards (IPSAS) at Headquarters level is required. Demonstrated experience in statutory reporting and management reporting is also required. 
• Demonstrated leadership qualities, excellent problem solving and presentation skills and very good negotiation skills.
• Good communication and strong interpersonal skills to deal with staff members of various cultural and educational backgrounds. Expert knowledge of United Nations (or United Nations system organization's) financial regulations and rules, procedures and processes, as well as its organization's programme and budget formulation/methodologies.
• Demonstrated mastery of management practices/standards and processes with exposure to provision of support services in an international organization, preferably within the UN.
• IT affinity including excellent computer skills, a working knowledge of  MS Office and PeopleSoft systems (or similar ERP), and their related change management implementation.
• Proven ability to deal with multiple tasks in a courteous and service-oriented manner, in demanding working conditions that often have short deadlines.
• Excellent knowledge of English (written/oral/comprehension). Highly developed drafting skills in English.

Desirable qualification and competencies

• Applied knowledge of UNHCR's mandate and protection principles.
• Experience in UN humanitarian or development assistance organizations, operational field experience in an international setting is an advantage.
• Working knowledge in French.