Overview

The Financial Management and Control directorate within MOJ brings together multiple teams from across the Ministry into consolidated teams and centres of excellence to deliver high quality financial management and reporting services for the Ministry.

The Capital Accounting team is currently a team of 15 which sits within this directorate. It supports the department by providing a centralised, professional service that assists the entire department and individual business areas and entities, whilst adhering to the key principles in Managing Public Money, the Estimates Manual, Consolidated Budgeting Guidance, the Spending Controls Framework and Budget Holder Responsibilities.

Role Summary

Financial Accounting and Reporting HEOs are expected to perform analysis and interpret data to provide assurance to senior managers over the validity of the data. HEOs will gather supporting information and query data in line with accounting standards and suggest solutions to decision makers. They will ensure data is clear and supportive and can be used as evidence for audit purposes.

Typical Role Responsibilities

1. Assist in the production of quarterly and annual Financial Accounts.

2. Work with business groups to better understand capital expenditure and nature of non-current assets, and action updates to the fixed asset register.

3. Provide support to the finance community in business groups to improve adherence to best reporting practices and understanding of technical issues.

4. Assist SEO capital accountants in the production of key notes for the MoJ and agency accounts and related financial accounting activities.

5. Ensure that notes produced comply with statutory disclosures and are delivered to accounts delivery timescales. 

6. Produce audit files for all notes prepared with clear trails to support the numbers disclosed.  Address all management review points on audit files produced.

7. Preparing reconciliations and challenging variances, ensuring robust financial controls are in place across the business.

8. Providing admin support, including minute taking at finance forum meetings.

Corporate Finance has the objective to develop a more flexible team.  As a result all team members at all grades will be expected to work flexibly and assist in other areas as and when required.

Whilst experience of both management and financial accounting is not required a willingness to learn and develop skills within both areas is.

Entry Routes

Suitable for staff with the required skills and / or experience from within or outside Finance

Within Finance

This role may be suitable for individuals in the following roles:

• Financial Accounting EO

• Business Partnering EOs or HEOs interested in more technical financial issues

• Finance EOs/HEOs with the required numeracy and data analysis skills

From Outside Finance

This role may be suitable for EOs on promotion and HEOs with the required numeracy and data analysis skills, an interest in financial accounting and who are considering joining the profession.

Progression Routes

Staff in this role typically move into other HEO roles in Finance or progress to Financial Accounting and Reporting SEO or wider finance SEO roles.

Role Responsibilities/Tasks

There are two roles available. While both will carry out generic work across the wider Capital Accounting Team, one will have an additional focus on property valuations, while the other will be involved in processes around lease accounting. If you have a particular interest in a specific area please let the hiring manager know.

Support senior team members in delivery of outputs by

• Analysing the monthly balance sheet reconciliations, challenging transactions where necessary

• Ensuring the integrity of data collected for external reporting purposes and that good controls and checks are in place to maintain accuracy

• Reviewing, analysing, and interpreting financial data for use in the annual report and accounts and estimates processes, providing insight for senior managers and decision makers

• Completing the NAO disclosure checklist challenging where necessary and escalating potential issues to senior managers or decision makers

• Interpreting financial data against relevant accounting standards and being able to explain it in a non-technical format

• Assessing information against formal policies and procedures to advise on the correct budgetary treatment.

Property valuation work

• Process indexation adjustments to MOJ assets in line with FreM guidelines.

• Review Valuation Office Agency physical valuation calculations to calculate variances from prior years and query as appropriate

• Process depreciation and impairment forecasts from information held on the Fixed Asset Register and information held on Assets under Construction

Lease Accounting

• Carry out accounting processes in accordance with the IFRS 16 standard.

• Assess lease contracts, liaising with all stake holders to ensure accurate information is provided for the measurement of lease liabilities and right of use assets.

• Inputting data into the lease accounting software (Planon)

• Assisting in the closure of the Planon system each month, reviewing monthly lease accounting journals.

• Carry out reconciliations between Planon and the general ledger, escalating discrepancies where necessary

• Support the audit process and respond to NAO queries relating to lease accounting,

• Assist in the preparation of financial statements and disclosures related to leasing.

Interpersonal Skills

• Ability to develop collaborative relationships with key stakeholders across organisation e.g., NAO auditors, Finance Business Partners, Management Accountants

• Ability to effectively negotiate with stakeholders

• Ability to organise effectively and manage own workload and priorities

Key Skills, Knowledge and Experience

• Excellent communication, networking and negotiating skills

• Ability to consolidate financial and other information to deadlines.

• Experience of providing professional finance services to stakeholders

• Knowledge of IFRS and/or FReM reporting requirements for central government.

• Experience of dealing with external auditors

• Excellent Microsoft Excel skills

Qualifications

• Level 4 qualification with AAT, CCAB or CIMA

• Qualified with CCAB, CIMA or equivalent

• Working towards qualification

In addition to salary, a pensionable, non-contractual specialist allowance will be applied to this role. Specialist allowances apply to certain roles only, are non-transferable to other roles and are subject to annual review.

Application process: 

Sift 

Behaviours - please provide examples of how you have met each one of the behaviours listed below: 

• Delivering at Pace (Lead)

• Communicating and Influencing  

• Working together   

Experience -

• Please submit an anonymous copy of your CV. 

• A Statement of Suitability is required consisting of a maximum of 500 words, please outline your experience working in a financial role, especially highlighting any experience of government financial reporting or budgeting and any relevant qualifications you hold.  

Should we receive a large number of applications, we will sift primarily on the CV and Statement of Suitability.

Interview: 

Please note that interviews will be held remotely.  

You will be assessed with behaviours, strengths, a technical question and experience question.

Behaviours -

• Delivering at Pace (Lead)

• Communicating and Influencing  

• Working together   

Experience -

You will be asked a question based on your experience in a financial role.

Technical -

You will be assessed on your Microsoft Excel Skills.

Contact for further questions - Jenny.Wilcocks@justice.gov.uk

Professional Skills

Key for Levels of Professional Skills

• A = Awareness

• W = Working

• P = Practitioner

• E = Expert