1. CET CERN Expenditure Tracking
Introduction to CET and basic financial concepts
April 2006
IT-AIS-MDS
IT-AIS-MDS

2. What do you learn today…?
After the presentation, you should be able ...
to know what is CET and how to access it
to understand the purpose of the main CET reports
to distinguish between payments, commitments, provisions etc.
to get a better idea about financial transactions
to use advanced features like virtual units and ranges
to discover the flexibility of CET Information Centre

3. Agenda 1 CET Overview 2 Basic Terminology 3 Financial Concepts
4 CERN Specialities
5 Advanced Features
6 CET Information Centre
7 Report Scheduling (Pushing Data)

4. Agenda 1 CET Overview 2 Basic Terminology 3 Financial Concepts
4 CERN Specialities
5 Advanced Features
6 CET Information Centre
7 Report Scheduling (Pushing Data)

5. Where to find CET Inside CERN use the following URL From outside CERN

6. Some Words about CET
Built for CERN to meet the Expenditure Tracking needs and challenges of the LHC construction
Replaced BHT (Budget Holders Toolkit) in 2002
Gathers its data from the various financial applications used at CERN (mainly Qualiac)
Data is extracted daily (extractions run during the night)
CET (among other applications like HRT, SMT, IC, CFUtk etc.) is maintained and further extended by the AIS-MDS team:
Per Gunnar Jönsson (SL)
Chris Dixon (STAF)
Jan Janke (STAF)
Piotr Sliwa (FELL)

7. Status of book closing and extractions
Main Menu
Contracts
Status of book closing and extractions
Transactions
Summaries
Information Centre
User Preferences

8. User Preferences

9. User Preferences

10. Column Selector
Default Columns

11. Ordering Selector

12. Drilldown

13. Agenda 1 CET Overview 2 Basic Terminology 3 Financial Concepts
4 CERN Specialities
5 Advanced Features
6 CET Information Centre
7 Report Scheduling (Pushing Data)

14. Basic Terminology H/w: CHF 3,000 Definitions….
Commitment: Amount agreed to pay
H/w: CHF 3,000
Pay 20% On Order and 80% on Deliv.
Payment on Budget Code: Amount charged to Budget Code
Commitment : 3000
Payment to supplier: 600
Open Commit. : 2400
I would like
to buy some Hardware
Payment to Supplier: Amount paid on invoice
Open Commitment: Commitment – Payment (Budget Code)
9 / 05
8 / 05

15. Basic Terminology H/w: CHF 3,000 Definitions….
Commitment: Amount agreed to pay
H/w: CHF 3,000
Pay 20% On Order and 80% on Deliv.
Year 2005
Commitment : 3000
Payment to supplier: 600
Provision:
Paid on Budget Code:
Open Commit. :
Payment on Budget Code: Amount charged to Budget Code
Budget:
1400
2005
2006
2,000.00
1,000.00
2000
Payment to Supplier: Amount paid on invoice
1000
Open Commitment: Commitment – Payment (Budget Code)
Provisioned next year: Money from this year’s budget set aside for next year expenses
12 / 05
9 / 05
8 / 05

16. Basic Terminology H/w: CHF 3,000 Definitions….
Commitment: Amount agreed to pay
H/w: CHF 3,000
Pay 20% On Order and 80% on Deliv.
Year 2006
Commitment : 3000
Carry Over:
Bill from supplier:
Paid on Budget Code:
Paid from Provision:
Payment on Budget Code: Amount charged to Budget Code
Budget:
1000
2400
2005
2006
2,000.00
1,000.00
1000
Payment to Supplier: Amount paid on invoice
1400
Open Commitment: Commitment - Payment
01 / 06
Provisioned next year: Money from this year’s budget set aside for next year expenses
12 / 05
Carry Over: Open Commitments at the end of last year
9 / 05
8 / 05
Paid on Provision: Amount paid on invoices using money provisioned last year

17. Annual vs. Pluri-Annual Commitment
H/w: CHF 3,000
Special Offer :
Pay 20% On Order and 80% on Deliv.
Annual commitment
2005
2006
Pluri-annual commitment
2005 ?
2006
CHF 3000
CHF 2400
The chosen time period must not exceed one (financial) year.

18. Annual vs. Pluri-Annual Commitment
H/w: CHF 3,000
Special Offer :
Pay 20% On Order and 80% on Deliv.
Annual commitment
2005
2006
Pluri-Annual ?
Pluri-annual commitment
2005 ?
2006
CHF 3000
CHF 2400
CHF 5400 ?

19. Annual vs. Pluri-Annual Commitment
H/w: CHF 3,000
Special Offer :
Pay 20% On Order and 80% on Deliv.
Pluri-annual commitment = payment
Annual commitment
2005
CHF 3000
2006
CHF 2400
Pluri-annual commitment
2005
2006
CHF 600
CET automatically switches to the pluri-annual versions of the columns, if the time period refers to a time period not matching a single (financial) year.
CHF 2400
More than one year is selected.

20. Terminology in a CET Example
Summaries

21. Terminology in a CET Example
CET Pivot

22. Terminology in a CET Example

23. Terminology in a CET Example
Paid to Supplier
Open Commit.
Commitments
Payments
Budget

24. Agenda 1 CET Overview 2 Basic Terminology 3 Financial Concepts
4 CERN Specialities
5 Advanced Features
6 CET Information Centre
7 Report Scheduling (Pushing Data)

25. Paid on Budget Code vs. Paid to Supplier
According to our system we have paid you the full amount of 50K
But we have only received 20K…

26. Paid on Budget Code vs. Paid to Supplier
Paid to Supplier > Paid on Budget Code
Invoice (partially) Paid on Provision
Paid on Budget Code > Paid to Supplier
Money has been provisioned

27. Provisioning Allocate money now for future expenses
Used to balance accounts towards end of year
DPOs are the experts on provisioning

28. Main Building Blocks of a Financial Transaction
Cost Centre
Nature
Activity Code
WHO?
Cost Centre (Cost Accounting)
Intersection Code (LHC Controls)
Organic Unit AB-CO
Project GCH
PPA/Sub-PPA FHC-000 (LHC Machine)
or a Team Account…

29. Main Building Blocks of a Financial Transaction
Cost Centre
Nature
Activity Code
WHAT?
Nature Code (General Ledger)
Posts
Entretien
Entretien routes
Entretien nettoyage
Entretien chauffage
Category
High level classification e.g Consumables

30. Main Building Blocks of a Financial Transaction
Cost Centre
Nature
Activity Code
WHY?
Activity Code (Analytical)
Technologie du vide et des basses temperatures
Materiaux pour basses
temperatures
Elements Cryogeniques

31. Main Building Blocks of a Financial Transaction
Cost Centre
Nature
Activity Code
Currency
EUR
Amount
25000
92640
AB-CO
GCH
FPC-000
Entretien divers
667
Elements Cryogeniques

32. Lifecycle of an Order User EDH Qualiac CET Budget Holder
Goods Reception
delivery
User
order
request
EDH
workflow
Purchasing
invoice
Qualiac
authorise
CET
Finance
Budget Holder
instructions
monitor
Order EDH Pipe Paid Commit Open Status CA
Order EDH Pipe Paid Commit Open Status CA
Order EDH Pipe Paid Commit Open Status CA
Order EDH Pipe Paid Commit Open Status CA
CET...

33. Pipeline & Order Status
Shows "committed" expenses not yet in Qualiac …
… from EDH, CFU
Amounts are estimates
Once an order is committed in Qualiac, it disappears from the pipeline
Order Status
Shows the financial status of a transaction

34. Most Important Order Statuses
Code
Description 30
Transfert en comptabilité, facturation 49
Réception 52
Edition bon de réception 72
Facture détaillée 91
Mise au paiement 96
Poubelle (DAI, codes supprimés) 97
Archivage

35. Flashback: Terminology in a CET Example
Open Commit.
Paid to Supplier
Commitments
Budget
Payments
Pipeline

36. Agenda 1 CET Overview 2 Basic Terminology 3 Financial Concepts
4 CERN Specialities
5 Advanced Features
6 CET Information Centre
7 Report Scheduling (Pushing Data)

37. CERN Specialities in CET
Contracts
Contract data from CFU (Contract Follow-Up) and Qualiac
Draft contract expenditure is integrated into the "pipeline"
Contract life cycle:
A divisional request (DR) is made to request money
A market survey (MS) follows
Invitation to tender (IT)
Contract is concluded
Contract is put into Qualiac
Data of the draft contract available in CFU, but not in Qualiac!

38. CERN Specialities in CET
Contracts
Contract data from CFU (Contract Follow-Up) and Qualiac
Draft contract expenditure is integrated into the "pipeline"
Contract life cycle:
A divisional request (DR) is made to request money
A market survey (MS) follows
Invitation to tender (IT)
Contract is concluded
Contract is put into Qualiac
Data for all phases of a contract is available in CET.

39. Contracts in CET

40. Breakdown by Budget Code Forecasted Expenditure
Contracts in CET
Base Data
FC Authorized Amount
Paid to Supplier
Breakdown by Budget Code
Forecasted Expenditure

41. CERN Specialities in CET
Team Accounting
Separation of CERN and non-CERN money
Accounting is very close to bank statements
Cash flow, budget and balances
Two main categories of team accounts
T1…T4 Institutes, Teams etc.
T5…T9 Collaborations, Experiments
There is a big difference in how team codes of the different categories are handled
Sign in balance columns is inversed compared to the rest of CET
Negative amounts: Money owed to CERN
Positive amounts: Balance in the team's favour

42. Team Accounting Teams T1…T4 with expenditure ceiling
Followup of this account is a matter of ensuring that the payments and foreseen expenditure do not exceed the ceiling
No details by activity code and nature available
Teams T1…T4 without expenditure ceiling
No agreed ceiling
Spending is possible up to the limit of the 'cash' that is available in the 'cashflow' account
Teams T5…T9
Details by activity code and nature are available
No cashflow transactions available, instead cash flow balance is provided

43. Team Accounting in CET Four reports are dedicated to teams:
Team Transactions
Request For Funds
Totals for Teams
Team Graphs

44. Agenda 1 CET Overview 2 Basic Terminology 3 Financial Concepts
4 CERN Specialities
5 Advanced Features
6 CET Information Centre
7 Report Scheduling (Pushing Data)

45. CET Advanced Features Virtual units Ranges Stored reports
Create your own units for specific monitoring purposes.
Ranges
Query data for a range of values.
Stored reports
Store criterias for a particular report for easy reuse.

46. Advanced Features
Virtual Units

47. Virtual Units Available in CET and HRT Can be used in all reports
Container for different items of various types
Persons
Cost centres
Organic and PPA units
Experiments and institutes
Projects
Contracts
Items of different types can be mixed up
Are processed at the time a report is executed (runtime)
Changing a virtual unit affects all reports it is used in

48. Editing Virtual Units

49. An additional budget code has been added.
Editing Virtual Units
An additional budget code has been added.

50. Using Virtual Units
Instead of only querying the expenses for IT-AIS-MDS, the report will also search for expenses charged to the budget code (IT-AIS-HR).
IT-AIS-MDS
47115

51. Ranges Use of ranges is possible in fields like
Organic Unit, PPA Unit, Budget Code, Project, Experiment …
Specify range limits by using a colon ':'
Ranges only having a left or a right bound are accepted as well
Two bounds :47118
Right bound - :47118
Left bound :

52. Advanced Features
Stored Reports

53. Stored Reports All CET reports can be "stored"
Very useful if a particular report is executed regularly and uses a non-trivial set of input criteria
Storing a report means:
Saving the criteria that have been defined for it
Stored reports can be executed via the Report Folder
Accessible from the main menu
It is now possible to schedule stored reports for automated and unattended execution!

54. Agenda 1 CET Overview 2 Basic Terminology 3 Financial Concepts
4 CERN Specialities
5 Advanced Features
6 CET Information Centre
7 Report Scheduling (Pushing Data)

55. CET Information Centre
MDS is constantly asked
to enhance existing report
Add extra information
to implement new reports
Combination of reports A and B
in both cases the enhancements are often of interest only for a few users
Information Centre allows users to create reports themselves because they know best what they need
Information Centre

56. Information Centre in Action
Select the report to edit and click to open the editor.
Create a new report
Assign a name

57. Information Centre in Action
Execute the report
Get more information
Check its performance

58. Agenda 1 CET Overview 2 Basic Terminology 3 Financial Concepts
4 CERN Specialities
5 Advanced Features
6 CET Information Centre
7 Report Scheduling (Pushing Data)

59. The Data comes to you… Information Center Report
2) Click here to configure the report to be scheduled for automated execution.
Information Center Report
1) Select the report you would like to be executed regularly.

60. The Data comes to you… Standard Report
2) Click here to configure the report to be scheduled for automated execution.
1) Select the report you would like to be executed regularly.

61. The Data comes to you…
Configure how the scheduling should work…

62. The Data comes to you…
Wait for the daily , coming each morning…

63. Report Scheduling Pushing data vs. pulling data Use cases
Instead of manually executing a report each time certain data is required, a report is executed automatically in regular intervals.
The results of the report's execution are sent by .
More than one recipient for the report results can be defined.
Use cases
Overview of my section's or group's budget.
What's in the pipeline and coming next ?
What's the situation of the team accounts I am resposible for ? …

64. Report Scheduling What can be scheduled ?
Almost everything !
Information Centre reports
Standard CET (stored) reports
What kind of execution intervals are available ?
Daily, weekly, monthly
For weekly and monthly execution, the concrete day can be chosen (i.e. day of the week or month).
Where do I get more information ?
On the web:

65. The End Agenda 1 CET Overview 2 Basic Terminology 3 Financial Concepts
4 CERN Specialities
5 Advanced Features
6 CET Information Centre
7 Report Scheduling (Pushing Data)

66. What was not covered Advanced team accounting
Advanced contract analysis (draft contracts)
EVM (Earned Value Management)
More advanced financial analysis with CET

67. The End.
Questions & answers
Thank you for your attention
"A bank is a place that will lend you money if you can prove that you don't need it." -- Bob Hope (British American Entertainer, )