1. CERN Financial Framework A brief Overview of the most common Items

2. Overview  Structures Organic Units Accounting – PPA, Intersections, … Budget Chapters and Labels  New CERN Governance  APT Input Rules

3. Organic Structure – July 24 th, 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-UFTPH-UAIPH-UATPH-UCMPH-ULBPH-UHC PH-SFT PH-UGC PH-UIS PH-UC3 PH-USL PH-UNT PH-UOP PH-UAD PH-URDPH-ULE OrganicCodes

4. PPA 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 ResearchProtonsATLAS - sub-PPAPPA Operation RPAOPEPRJ Project SL Project SLHC I IonsALICE

5. sub-PPAs in PH  LHC-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-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-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-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

6. Projects in PH  LHC-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”  Miscellaneous PH-0801 “PH Department EPool” PPE-9401 “Building Modifications” PPE-9501 “Detector Support Infrastructure”  EU Projects EUC-* EUE-* EU7-*  EU7-COSMLH  EU7-SL

7. Intersection Codes Organic Code Project Code sub-PPA PH-AIO RIA-OPE 32400, … RIA-PRJ EP-9801 32450, …

8. Intersection Codes ≈ Budget Codes ≈ Cost Centre  CERN Budget Codes format:xxyyy  xxseries  yyyinternal 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  nseries 0 internal CERN 1-4team accounts except  29collaborations  33internal CERN 5-7collaborations 8-9other (TT, …)  nmmm“team”  kkinternal structure

9. Budget Chapters and 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

10. New CERN governance Impact on planning and reporting cycle and documents and workload 10

11. 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

12. New Planning Cycle Internal year n-1 TEEP (carry forward, update APT Key period: RPC will implement carry- forward based on year n-1 results, planning period for MTP APT bottom-up in line by APRIL (up to n+5, i.e. 2013!) broken 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+1 Final budget ( in year n +1 prices) CVI for info MS scale Final CVI Final Scale 12

13. 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

14. Budget 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

15. APT Input Rules

16. Data 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

17. Data 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