Controllership Senior Associate II, EMEA REMS

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Role Overview

JLL is transforming its EMEA Workplace Management controllership function to better support a client-centric commercial finance model. We are seeking a Controller to join the newly established Commercial Controllership team, taking ownership of the Fixed-Price and GMP contract stream and reporting directly to the EMEA Commercial Controller.

Strategic Context

Fixed-price and GMP contracts represent the highest-risk and highest-judgement area within JLL's EMEA Workplace Management portfolio. Unlike reimbursable arrangements, these contracts place JLL in a position of direct financial exposure — cost overruns, guarantee liabilities and KPI penalties sit on JLL's P&L, not the client's. This role exists to ensure that exposure is understood, monitored and managed rigorously from pre-signature through to contract close.

The Fixed/GMP Controller serves as the single point of contact for Client Finance teams on all Type 4 and Type 5 contracts across EMEA, working alongside the Reimbursable stream within the broader Commercial Controllership function.

The Role

You will own the commercial finance oversight for JLL's EMEA Fixed-price and GMP contract portfolio — covering pre-signature risk review, in-life guarantee and cost variance tracking, P&L and balance sheet governance, and SOX control ownership. You will work within the framework set by the EMEA Commercial Controller, bringing specialist technical depth and commercial judgment to the highest-risk contracts in the business.

Contract scope: Type 4 (Fixed-price management fee) and Type 5 (Guaranteed Maximum Price) contracts across EMEA

Key Responsibilities

Pre-Signature Risk Review & CRB

• Review CRB submission for all Fixed-price and GMP contracts above threshold — covering baseline validation, glidepath achievability, liability cap adequacy, burden rate coverage by country, vendor payment term cash flow risk, and underspend/overspend scenario modelling
• Identify risky or new service types that JLL has not previously delivered in the relevant geography; assess KPI achievability against JLL's track record on comparable contracts
• Prepare accounting briefings and CAFs for new or amended Fixed-price and GMP MSAs; support the EMEA Commercial Controller's final sign-off
• Participate in the weekly pipeline review for Fixed-price and GMP contracts above the £1M GAAP threshold; confirm go-live dates and obtain signed documentation

Guarantee, Cost Variance & P&L Governance

• Hold formal accountability for the accuracy of Fixed/GMP client entity P&Ls and balance sheets — review monthly, deliver flux commentaries with commercial context, and escalate material variances to the EMEA Commercial Controller
• Track GMP guarantee positions contract by contract: monitor actual cost versus guaranteed maximum, flag cost variance trends early and prepare corrective action recommendations
• Review management fee at risk (MFaR) deferral and release positions for Fixed-price contracts; confirm correct GL account, proportion of total management fee, and period alignment
• Review balance sheet positions for unusual items including debit balances on liability accounts, transition fee deferral and release, and capex amortisation schedules
• Submit and approve balance sheet reconciliations in ARCs; post and review manual JDE accruals in E1

Contract Financial Governance & Technical Expertise

• Apply deep knowledge of Fixed-price and GMP contract mechanics: guarantee structure, cost cap treatment, liability exposure, management fee calculation under fixed and tiered models, and the accounting treatment for overspend and underspend positions
• Review burden rate set-up across all countries in scope for Fixed/GMP contracts: confirm that employment costs are fully covered and that no country is operating at a structural loss due to under-modelled burden
• Monitor AR aging, AP status and disbursement billing for the Fixed/GMP portfolio; escalate overdue items in line with agreed SLAs
• Maintain the contract summary file for all live Fixed-price and GMP contracts: guarantee amount, liability cap, MFaR approach, billing methodology and key commercial terms

Controls, Process & Continuous Improvement

• Own SOX OTC controls for the Fixed/GMP stream, including OTC.005 (contract review against supporting documentation) and OTC.117 (Gross vs. Net analysis); maintain control documentation to audit standard and coordinate KPMG documentation requests
• Log all client queries, resolutions and decisions in the shared inbox to maintain context continuity for the EMEA Commercial Controller and enable seamless cover during absences
• Identify and escalate recurring process failures specific to Fixed/GMP contracts — C2B configuration errors for risk-bearing contract types, guarantee tracking gaps, incorrect cost cap treatment — for systemic resolution
• Contribute to process documentation to improve Fixed/GMP onboarding quality and reduce repetitive Client Finance queries

Desired Skills and Experience

Required Qualifications

• Minimum 4 years of accounting or commercial finance experience, preferably including exposure to risk-bearing or fixed-price contract structures in property management, facilities management or professional services
• Demonstrable understanding of Fixed-price and GMP contract mechanics — guarantee structures, cost cap treatment, liability exposure and the accounting implications of overspend and underspend positions
• Experience with C2B (Charge-to-Bill) toolkit configuration, including rate set-up specific to Fixed-price contract types
• Strong technical knowledge of US GAAP
• Experience working in an international, multi-country environment
• Fluent in English; any additional EMEA language is an advantage
• Master's degree in Accounting, Finance, or related field; professional certification (ACCA, CPA, CMA or equivalent) is a plus

Key Competencies

• Commercial judgment: ability to read a contract and understand where financial exposure sits — not just how to post the entry, but what the number means for the business
• Rigour and accuracy: strong attention to detail in guarantee tracking, cost variance analysis and control documentation; flags discrepancies early and resolves them before they become material
• Risk awareness: proactive in identifying when a Fixed/GMP contract is trending toward a loss position and in escalating with a clear recommendation, not just a number
• Self-directed: able to manage a specialist portfolio and pre-signature review workload without close day-to-day supervision
• Effective communicator: able to explain guarantee positions, cost variance trends and P&L exposures clearly to non-finance stakeholders including client teams and senior management
• Adaptable: comfortable working in a newly established team where processes are still being built and contributing actively to their improvement

Technical Skills

• Proficiency in ERP systems — PeopleSoft experience a plus
• Advanced Excel skills; comfortable with multi-entity, multi-country financial data
• Experience with financial reporting and SOX OTC control execution

Location:

On-site –Warsaw, POL

If this job description resonates with you, we encourage you to apply even if you don’t meet all of the requirements.  We’re interested in getting to know you and what you bring to the table!

At JLL, we harness the power of artificial intelligence (AI) to efficiently accelerate meaningful connections between candidates and opportunities. Using AI capabilities, we analyze your application for relevant skills, experiences, and qualifications to generate valuable insights about how your unique profile aligns with the specific requirements of the role you're pursuing.

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