1. SFT News 16 th June 2014

2. CERN/FC/5806/RA2 Return Coefficient Industrial return 2009-20122013 Austria 0.510.52 Belgium 0.290.41 Bulgaria 0.371.52 Switzerland 4.884.57 Czech Republic 1.130.46 Germany 0.580.72 Denmark 0.160.58 Spain 0.310.86 Finland 0.500.31 France 2.051.52 United Kingdom 0.340.33 Greece 0.380.25 Hungary 0.862.17 Israel 0.720.60 Italy 0.601.22 Netherlands 0.440.42 Norway 0.200.11 Poland 0.760.46 Portugal 1.290.74 Romania 0.340.44 Serbia 0.060.61 Sweden 0.390.46 Slovakia 0.320.31 Supplies Target for 2013: 0.91 = well balanced, or an increase

3. Services CERN/FC/5806/RA3 Return Coefficient Industrial return 2009-20122013 Austria 0.350.47 Belgium 0.34 Bulgaria 0.69 Switzerland 6.827.91 Czech Republic Germany 0.08 Denmark 1.942.75 Spain 0.901.21 Finland France 2.762.81 United Kingdom 0.300.48 Greece 0.060.12 Hungary Israel Italy 0.140.42 Netherlands 1.640.37 Norway Poland 0.36 Portugal 0.040.22 Romania Serbia Sweden Slovakia = well balanced, or an increase

4. CERN/FC/5806/RA4 Industrial return for supplies, from the lowest return to the highest ReturnIndustrialReturn CoefficientreturnCoefficient 2009-201220132010-2013 Norway0.20.110.18 Denmark0.160.580.28 Slovakia0.320.310.3 Belgium0.290.410.34 United Kingdom0.340.330.35 Greece0.380.250.36 Romania0.340.440.38 Sweden0.390.460.4 Serbia0.060.610.42 Netherlands0.440.420.43 Finland0.50.310.45 Spain0.310.860.47 Austria0.510.52 0.55 Germany0.580.720.62 Israel0.720.60.65 Poland0.760.460.69 Bulgaria0.371.520.75 Italy0.61.220.81 Czech Republic1.130.460.9 Portugal1.290.741.19 Hungary0.862.171.31 France2.051.521.88 Switzerland4.884.574.5

5. PPE – TC/TL 12 June 2014 (CD)5 The PPE Project: Review of CERN’s accounting policy towards Property, Plant and Equipment (PPE) External Auditors recommended a review after their audit of the 2013 Financial Statement (CERN/3110, CERN/FC/5818); current CERN’s accounting policy – high recognition threshold – and no PPE register no recognition as assets and expensing many tangible items that are used longer than one reporting period understating the value of PPE and overstating expenses Diminishing the amount of net assets WHAT are PPE items? tangible items for the production or supply of goods and services, expected to be used more than one year. These are items acquired, controlled or given to CERN as in-kind. OBJECTIVES of the PPE Project higher conformity to IPSAS accounting standards recognition of more classes of PPE assets definition &introduction of a simplified PPE register traceability for asset management purposes, auditors, depreciation calculation and accounting. WHICH items should be part of the register? items with a high level of materiality (to be defined) The TEAM: Project leader: Catherine Poncet (FP) and one delegate per department (CD represents PH) WHY?

6. Schedule PPE – TC/TL 12 June 2014 (CD)6 Aug. 2014 meetings stakeholders, identification and analysis per components; Dec. 2014 analysis of data provided by stakeholders, analysis and acquisition of dedicated software, drafting of PPE accounting policy (definition, threshold per class of assets, use of aggregate items,..); Apr. 2015 implementation of software, data consolidation, finalize PPE accounting policy; Aug. 2015 assessment of valuation and calculation of depreciation, final meeting with stakeholders to finalize requirements; Dec. 2015 preparation of 2015 financial statement regarding PPE and restatement of previous years, validate the process of assessment of residual and useful life.

7. Current (known) PH inventory ~ 4000 items are registered as PH in the inventory system (found.cern.ch)found.cern.ch) Make sure data is up-to-date (equipment transferred with people to other departments, retired owners, old stuff still declared as active items ?) Normalize: what do we register for the entire department, the description. Integrate more items in found.cern.ch or not? (Workshop machines & valuable tools? Laboratory instruments? Cars and bikes? Etc….) IN ADDITION PH-DT has an inventory of workshops’ machines and tools (workshops in bld 108, 162, 166, 155) http://ph-dep-dt.web.cern.ch/infrastructurehttp://ph-dep-dt.web.cern.ch/infrastructure DO YOU HAVE SOME SECRET INVENTORY? What need to be done … ASAP PPE – TC/TL 12 June 2014 (CD)7 1.Identification of PH groups/activities owning potential PPE equipment. 2.Meeting for the identification and analysis per components with Catherine & Catherine

8. Software is considered an asset  Estimates can be obtained using the Ohloh project  ROOT  codebase 1,740,810 lines  effort ~500 person years  estimated cost $27,525,897  http://root.cern.ch/drupal/content/project-statistics http://root.cern.ch/drupal/content/project-statistics  https://www.ohloh.net/p?q=ROOT https://www.ohloh.net/p?q=ROOT  Geant4  codebase : 2,057,588 lines  effort ~ 591 person years  estimated cost $ 32, 458, 497  https://www.ohloh.net/p/geant4 https://www.ohloh.net/p/geant4 1/26/2016 SFT Group Meeting 24th June 8