I am unsure if this is helpful - but here is a "cut and paste" of an old document we developed:
A Director is an individual who provides direction and guidance to a number of diverse functional areas which typically form part of a major business unit within the organization. This includes accountability for planning, budgeting and directing all activities across their functional areas.
A Director reports to an Executive for the purpose of establishing and regularly reporting on an annual plan that is consistent with the organization’s strategic plan. Typically, a Director has one or more managers, team leaders or specialists as direct reports and is responsible for providing them with the guidance, direction and performance management necessary to ensure that their business unit or functional area operates consistent with the business plans.
A Manager is an individual who provides guidance and direction to a unit or department of the business unit and determines schedules and assignments for work activities of direct reports, based on work priority, quantity of equipment and skill of personnel. Their responsibilities include preparing and monitoring their department’s budgets and operating plans to ensure they are consistent with those of the business unit during the fiscal year.
A Manager is also responsible for all performance management activities within their department including hiring and disciplinary issues. A manager will monitor the daily performance of, and approve the compensation review on, their direct reports. They will also ensure that all other employees within their department receive the appropriate training and performance feedback, both formal and informal, through delegation to their team leaders, consultants or specialists where appropriate.
Typically a manager has one or more team leaders or specialists and other non-management employees reporting to them.