cern financial framework a brief overview of the most common items
TRANSCRIPT
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CERN Financial FrameworkCERN Financial Framework
A brief Overview of the most common Items
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OverviewOverview
Structures Organic Units Accounting – PPA, Intersections, … Budget Chapters and Labels
New CERN Governance
APT Input Rules
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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
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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
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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
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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
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Intersection CodesIntersection Codes
Organic Code
Project Code
sub-PPA
PH-AIO
RIA-OPE
32400, …
RIA-PRJ
EP-9801
32450, …
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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
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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
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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
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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
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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
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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
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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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