Can I delete a department with time logged against it?

No. Verbial refuses so pacing math stays intact. Deactivate it instead.

What does a director see that a manager does not?

Department-scoped revenue, allocations across every client for their department, and pacing for their people. Neither sees cost or margin.

Set up departments and directors

Create the departments you allocate retainers against, assign directors, and understand what a director can see.

Departments are the unit you allocate against: SEO, Paid media, Design, Content. Every billable entry belongs to one, and every retainer's allocations are split across them. This article creates departments and assigns directors.

Steps

Go to Settings, then Departments. If you ran the setup wizard, one department already exists per service you selected.
Click Add department, enter the name, and an optional weekly hour target used in capacity views.
Save.
Go to Team, open a person, and assign them to the department. Tick Is director to make them a director of it.
Go to Settings, then Tasks, and assign each task to a department so time entries roll up correctly.

What does a director get?

The Approvals queue filtered to entries billed to their department, because the account team lacks the on-the-ground context to judge whether an individual's hours are accurate.
Allocations across every client, read-only, scoped to the departments they direct.
Team pacing on their dashboard: who is behind, on pace, or ahead of their weekly billable target, with the ability to set targets inline.
Allocation alerts when a project's slice of their department gets close to its cap, with personal thresholds under Settings, then Notifications.
Department revenue on the Department P&L page (currently in beta) so they can optimize for billing. Cost and margin stay admin-only.