JOB DESCRIPTION

The Organizational Setting

The Finance Branch is responsible for managing the financial resources of the Organization, developing and applying budgetary, accounting and financial policies, procedures and controls. The Branch also plays a key role in the custody and distribution of financial resources, the monitoring of expenditures, and the strengthening of ongoing compliance with the International Public Sector Accounting Standards (IPSAS). The Accounting Services Section (ASV) and Financial Services Section (FSV) are the two sections under the Finance Branch.

The incumbent will be a member of the Financial Sustainability – Cost Accounting and Efficiency and Effectiveness Pilot Programme project and will support multiple financial sustainability initiatives at ICAO. This role is essential to ICAO’s successful operationalization of its Cost Recovery Policy, addressing the critical need for robust service costing as the foundation of effective cost recovery. The position will establish the foundational costings that enable ICAO to implement sustainable cost recovery mechanisms aligned with UN-wide standards and best practices.

The incumbent reports to the Finance Specialist and does not directly supervise any staff, and within delegated authority, the Cost Accountant will be responsible for carrying out the functions as described.

Major duties and Responsibilities

Function 1 (incl. Expected results)

Develops And Maintains Service Costings And Schedules Of Rates And Fees To Support The Implementation Of ICAO's Cost Recovery Framework, Achieving Results Such As:

- Perform detailed costing analyses for services and activities subject to cost recovery using ICAO's approved costing methodology and cost model.
- Collect,



validate and analyse financial and operational data, including resource requirements, service volumes and cost drivers, to support service costing exercises.
- Calculate and maintain standard costs, rates and fees for cost recovery services and prepare supporting documentation.
- Review cost allocations, cost drivers and costing assumptions to ensure accuracy, completeness and consistency of service costings.
- Conduct consultations with service providers and stakeholders to review, refine and validate service costings and charging approaches.
- Maintain schedules of rates and fees and supporting calculations to reflect changes in costs, service delivery models and operational requirements.
- Conduct detailed costing exercises for services, activities and organizational functions to establish and maintain baseline costs and support ongoing cost recovery and cost management initiatives.

Function 2 (incl. Expected results)

Analyzes business processes, data availability and system requirements required to operationalize cost recovery processes, achieving results such as:

- Assess the availability, quality and completeness of financial and operational data required to support cost recovery calculations, reporting and billing activities.
- Conduct gap analyses to identify missing,



unreliable or unavailable data required for the implementation of cost recovery services.
- Analyze existing business processes, financial procedures and system capabilities to determine requirements for operationalizing cost recovery activities.
- Document business, functional and data requirements required to support cost recovery within the ERP workplace and related systems.
- Liaise with ICT teams, system specialists and business stakeholders to identify data sources, validate requirements and support implementation activities.
- Review and refine requirements, procedures and data specifications based on stakeholder feedback, testing results and operational experience.

Function 3 (incl. Expected results)

Performs cost recovery budgeting, financial analysis and cost accounting activities to support management decision-making, achieving results such as:

- Develop cost recovery budgets, forecasts and financial analyses to support the triennial budget process and related planning activities.
- Calculate and maintain indirect cost recovery rates, allocation methodologies and cost recovery parameters.
- Analyze financial and operational data to assess cost recovery performance, identify variances and support corrective actions where required.
- Conduct detailed cost analyses of services, activities, business processes and organizational functions to support efficiency and effectiveness initiatives.
- Identify cost drivers, cost allocation opportunities and areas for process improvement through analysis of financial and operational data.
- Prepare working papers, financial schedules, reports and supporting analyses for management, Council documentation and other stakehold

📌 Cost Accountant, FIN (Montreal)
🏢 International Civil Aviation Organization
📍 Montreal