A Team Account is a cost centre used for keeping track of expenditure at CERN and its corresponding external funding.
Accounting entries are made on behalf of and for the benefit of the requesting Institute or Collaboration. Transactions are not detailed in the CERN annual budget. Consequently, a Team Account cannot be used for CERN core activities but only for professional activities of external parties, which occur on CERN's premises and are related to a CERN approved or recognized experiment.
Research institutes actively participating in an experiment at CERN may request the opening of a Team Account either independently or in collaboration with other research teams. They must be registered in the CERN Grey Book as an active participant of an Experiment/Collaboration or be a party of a dedicated Agreement with CERN.
Externally funded projects that do not qualify for opening a Team Account are subject to the policies applicable to External Contributions and Fundraising.
All CERN rules, including financial rules, apply to Team Accounts and the Members of the Personnel responsible for them, except when explicitly waived or altered by an official regulation. In particular, CERN has formulated and adopted official policies related to integrity and anti-fraud:
- Integrity at CERN
- Guidelines for the implementation of the Conflict of Interest Policy
- CERN Code of Conduct
- CERN Anti-Fraud Policy
CERN is particularly attentive to transparency towards funding institutes as well as prevention against tax evasion, money laundering and parking of money. A set of measures will be implemented progressively between 2017 and 2019 to reinforce prevention and controls in these areas, which apply to all Team Accounts.