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CERN Financial FrameworkCERN Financial Framework
A brief Overview of the most common Items
OverviewOverview
Structures Organic Units Accounting – PPA, Intersections, … Budget Chapters and Labels
New CERN Governance
APT Input Rules
Organic Structure Organic Structure – July 24– July 24thth, 2008, 2008
PH-AIO
PH-AID
PH-AIP
PH-ADO
PH-ADE
PH-ADP
PH-ADT
PH-CMO
PH-CMD
PH-CMG
PH-CMX
PH-LBO
PH-LBC
PH-LBD
PH-TOTPH-62E
PH-COE
PH-IS
PH-AGS
PH-DI
PH-DT
PH-ESE
PH-TH
PH
PH-UFT PH-UAI PH-UAT PH-UCM PH-ULB PH-UHC
PH-SFT
PH-UGC
PH-UIS
PH-UC3
PH-USLPH-UNT
PH-UOPPH-UAD
PH-URD PH-ULE
OrganicOrganicCodesCodes
PPA StructurePPA Structure
Programme – Project – Activity grouping corresponding to activity
across organic structure PPA: Activity always 3
letters
sub-PPA: Task within Activity standard tasks
+ some exceptions
Research Protons ATLAS
-sub-PPAPPA
Operation
RP A OP EPR J
Project
S L
Project SLHC
I
Ions ALICE
sub-PPAs in PHsub-PPAs in PH LHC-PPALHC-PPA
LHCDETEC RPA-PRJ RPA-OPE RPA-PSL RPC-PRJ RPC-OPE RPC-INV RPC-PSL RIA-PRJ RIA-OPE RPB-PRJ RPB-OPE RPT-PRJ RPT-OPE RHC-PRJ RHC-OPE RHC-ELE RHC-ENG RHC-INV
LHCCOMP LCG-PRJ RCF-APPS
OP-PPAOP-PPA
NOACCR&D RRD-PRJ RRD-OPE
NONLHCP RLM-PRJ RLM-OTH RLM-ADE RLM-ISO RFT-OPE RFT-SPS RFT-PSC ROT-OPE
GSS-PPAGSS-PPA
SCIENSUP REL-OPE REL-POOL REL-INV REN-PRJ REN-OPE REN-INV RGS-DSO RGS-PRJ RGS-OPE RGS-INV RGS-PNA RGS-PSL
THEORY RTH-OPE RTH-PRJ
NEW-INITNEW-INIT
THEME-1 RLD-PRJ RDA-OPE
THEME-3 LRD-OPE LRD-PRJ LRD-PSL RLU-RPA RLU-RIA RLU-RPC RLU-PRJ RLU-PSL
Projects in PHProjects in PH LHC-relatedLHC-related
PPE-9702 “ATLAS Experiment” PPE-9703 “CMS Experiment” EP-9801 “ALICE” EP-0101 “LHCb Experiment” D079-PPE
“LHC Detector Prototypes” several, including TOTEM
IT-0501 “LCG Phase 2” PH-0802
“White Paper Detector R&D” PH-0803
“White Paper LHC Experiment Final Implementation”
PH-0804 “CMS-CCAR” PH-0805 “B180 Reorganization”
MiscellaneousMiscellaneous PH-0801
“PH Department EPool” PPE-9401
“Building Modifications” PPE-9501
“Detector Support Infrastructure”
EU ProjectsEU Projects EUC-* EUE-* EU7-*
EU7-COSMLH EU7-SL
Intersection CodesIntersection Codes
Organic Code
Project Code
sub-PPA
PH-AIO
RIA-OPE
32400, …
RIA-PRJ
EP-9801
32450, …
Intersection Codes ≈ Budget Codes ≈ Cost CentreIntersection Codes ≈ Budget Codes ≈ Cost Centre
CERN Budget Codes format: xxyyy
xx series yyy internal
structure Series in PH
27, 29, 33 REL, REN
31 RGS
32 RPA, RPC, RIA, RPB, RPT
34 projects, White Paper
39 Theory
T-Accounts
format: Tnmmmkk
n series 0 internal CERN 1-4 team accounts
except 29
collaborations 33
internal CERN 5-7 collaborations 8-9 other (TT, …)
nmmm “team” kk
internal
structure
Budget Chapters Budget Chapters and Labelsand Labels
Personnel Budget (Chapter I) label “P”
“PSI”, “PSL” Staff “PFE”, “PPA” Fellows and Associates “PBU” Remaining Budget “POM” Other Manpower “PIK” In-kind Contributions from Outside
Materials Budget (Chapter II) label “M”
“MSP” Supplies and Procurement “MIS” Industrial Services “MOM” Other Materials “MTP” Third-Party-Payments “MIK” In-kind Contributions from Outside “PPJ” Project Associates
New CERN governanceNew CERN governance
Impact on planning and reporting cycle and documents and
workload
10
• Planning by Activity– not by Department anymore
• Annual Report in March– progress and outputs versus goals– actual cost reporting
• Major Reallocations possible– by Management, to be reported to FC/C– only within agreed annual budget
New Planning CycleNew Planning CycleInternal year n-1 Internal year n-1 TEEP (carry forward, TEEP (carry forward, update APTupdate APT
Key period: RPC will implement carry-Key period: RPC will implement carry-forward based on year n-1 results, forward based on year n-1 results, planning period for MTP APT bottom-up in planning period for MTP APT bottom-up in line by APRIL (up to n+5, i.e. 2013!) line by APRIL (up to n+5, i.e. 2013!) broken down into Dep, Activity, Naturebroken down into Dep, Activity, Nature
White Paper MTP for n+1->n+5
MTP for approval (n+1->n+5),incl. book closing, year n prices
PDB n+1, in year n prices for information
If no approval in June, MTP with changes for approval
Draft budget for approval (year n prices)
Annual report of year n-1: comparing results with objectives, planned resources with actuals
n+1n+1
Final budget (in year n +1 prices)
• CVI for info• MS scale
• Final CVI• Final Scale12
Rules of the game (reminder)Rules of the game (reminder)• Means are given to achieve objectives
– Resources by activity (IMPORTANT)• Then by organic unit• Then detailing by nature category (PSI, PFE, MSP,
MOM, MTP, PPJ, MIS)
• Unavoidable– TRACE NEW INITIATIVES
• We have to, even if we can grouped them (examples: CLIC, consolidation)
13
Budget control and monitoringBudget control and monitoring• Budget control by Programme and Department
– (sub-programme for LHC and other scientific programmes)– Broken down into OPE and PRJ– In EDH and in QUALIAC
• Monitoring and tracking– Staff budget versus standard costs charged, SMT forecast– Materials by supplies (MSP), industrial services (MIS.S, MIS.C),
other labour (MTP/PPJ), overheads (MOM)
– AIM: Ensure reduction of industrial services manpower at the end of LHC construction!
14
APT Input Rules
Data input rules (1): generalData input rules (1): general• Details vs Time:
– From the current year (n) till the year n+4:• resources have to be attached either to a Budget Code, section or group
• WBS node of the WU must be assigned to at least sub-PPA
– From the year n+5 onwards:• resources have to be attached either to a Budget Code, section, group or department
• WBS node of the WU must be assigned to at least a PPA
• Workunit status:– Only Planned-Active-Completed status is used to compare to the target
figures
– Draft, Draft 1, Draft 2 – for the scenario usage; once a scenario accepted, the status should be changed to Planned
• Data Quality screen to check the validity of your data (also available in the workunits form and list) 16
Data input rules (2): PersonnelData input rules (2): Personnel
• Details vs Time:– Existing resources allocation: mandatory for the year n and n+1
– Planning phase (year n+2 onwards): no individual allocation mandatory, required resources can be grouped together into “generic posts” (e.g. 3 software engineers in 2E category)
• Missing staff:– New recruitment to compensate a retirement: NEED
– Replacement for a contract holder at the same salary position: REPL
– New identified need: NEED
17
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