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

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• 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)

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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!

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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

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