MANDATE

The Accounting Services group (FAP-ACC) is responsible for the accounting operations, preparing the CERN financial statements and reporting on third party accounts, supporting financial processes, and controlling for payments relating to invoices, salaries and claims at CERN. As a team we promote transparency and expertise in controls and financial processes while developing improvements. We comply with internal and external requirements (IPSAS, Financial Regulations, Staff Rules & Regulations, Administrative and Operational Circulars, Conditions for use of Third-Party Accounts, etc ..) in a timely and accurate manner. Our objective is to support effective use of resources and to facilitate the decisions of internal and external stakeholders. In this way, we contribute to achieving CERN’s goals.

VISION

Cultivate excellence to provide reliable accounting and financial data, maintaining the highest level of customer service and professionalism.

STRUCTURE

The organigram below provides an overview of the Accounting services organisational structure

FAQ FOR ACCOUNTING SERVICES

This FAQ section provides answers to the most frequently asked questions related to our activities and processes. It is intended to help users quickly find practical information and guidance

Mandate

The Accounts Payable section (FAP-ACC-AP) is responsible for recording, controlling and authorizing all supplier invoices for payment. All invoices and credit notes from suppliers must therefore be sent directly to FAP-ACC-AP, preferably electronically.

The section collaborates closely with:

• The technical party
• The commercial party
• General Accounting
• The Treasury service
• Suppliers

The section treats between 45,000 and 50,000 invoices in a normal year. If the controller detects differences when they are controlling an invoice, they make contact with the technical contact, the commercial contact or the supplier depending on the nature of the differences in order to find a solution. Some orders require the “qualitative” approval of the Technical contact before the invoice can be paid in order to ensure the goods or services are conform to the order (these orders denoted as ‘Manual’ in the DAI). The section is also responsible for all requests from suppliers related to invoices and payment. Using the email address accounts.payable@cern.ch via a ticketing system will ensure that the request is followed by the A/P service and assigned to the correct contact.

Contacts

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Mandate

The Accounts Receivable and TPA section (FAP-ACC-AR) is responsible for invoicing, recording and collecting payment on invoices sent to institutes, funding partners and other external CERN clients. The section is also responsible for the third-party accounts service providing financial services and support for visiting researchers and Experiments.

Accounts Receivable service: Invoicing, recording and collecting of debt
For expenditures made by CERN on behalf of other research institutes on Visiting Research Team accounts, invoices are sent on a regular basis (FC re-invoicing).

For research collaborations, CERN departments, advance payments by research institutes and special agreements,  invoices are sent according to contractual agreements or on justified demand. 

The section monitors payments received on invoices, and undertakes an efficient debt recovery service with reminders, reporting and potentially sanctions for bad payers as appropriate.

Third-party Accounts service
External funds for visiting researchers and scientific collaborations within CERN Experiments are managed through third-party accounts. The third-party accounts service aims to facilitate the financial administration of CERN Experiments, the visiting researchers and their institutes during their stay at CERN. We ensure that third-party accounts are created once appropriate approvals are in place, that expenditures and contributions are correctly accounted for, and we provide reporting on regular and ad hoc basis to provide transparency and to support the Resource Coordinators, the Accounts Managers and the institutes.

The service also provides advice and assistance for questions relating to the financial administration on third-party accounts. See also the Conditions applicable to the opening and use of third-party accounts.

What is a third-party account?
A third-party account is a CERN budget code dedicated to External Funds managed at CERN on behalf of and for the benefit of the demanding Institution or Collaboration. Third-party accounts should be used exclusively for professional activities in the framework of collaboration work in a CERN experiment executed on the CERN premises.

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Mandate

The Travel Coordinator is the keeper of CERN’s travel process and tools and a key resource for all activities relating to travel. They monitor and support travel activities at CERN and participates in updates to the CERN travel policy and procedures. They ensure the Organization’s policy is respected and perform regular compliance monitoring. They manage relationships with travel service providers and negotiate contracts or rates in collaboration with the procurement service. The Travel Coordinator coordinates the different administrative sections controlling claims and making payments of travel invoices. They also develop and support duty of care activities and reporting capabilities. They represent CERN in various functions relating to travel.

Contacts

Mandate

The General Accounting section (FAP-ACC-GA) is responsible for the production of the annual Financial Statements of CERN, and all other accounting operations not performed in the other ACC sections. As such, it ensures traceability and documentation of transactions recorded during the exercise and necessary for the development of the annual accounts under IPSAS, and their audit by the external auditors. In connection with the FAP-RPC Group, it prepares the Budget out-turn result, necessary for the production of the Annual Progress Report. Working with DPO (Departmental Planning Officer), General Accounting is responsible for monitoring – modified budget codes, removal – open orders (open commitment in CET).

The areas of intervention are varied:

Recognition and/or monitoring

• Banking
• PPE (Property, Plant & Equipment) and Intangible assets
• Recording financial operations of the CHIS FUND
• Transactions related to the hotel business CERN
• Accounting and financial support for Knowledge Transfer
• Financial transactions related to EU projects
• As part of the closing of accounts: accruals, prepayments, inventory entries.
• Accounting and financial statements for Foundation CERN & Society, including support for external audit
• Accounting and financial statements for Jardin des Particules
• VAT recovery
• Central STORES activities, SHOP (reception building) activities, BOOKSHOP (library) activities, bicycles deposits, electronic banking.

Advice

• Providing standardized quarterly reporting by sector and department
• Various scheduled and ad hoc reports
• Creation and updating of general ledger accounts
• Information and advice to various CERN interlocutors

Contacts

Mandate

The Personnel Accounting section (FAP-ACC-PA) is responsible for calculating, recording, controlling and reporting of accounting transactions concerning CERN’s personnel expenditure. The section is split into two distinct services: the Salary Office service and the Claims office service.  The Salary Office is in charge of the payroll for Staff, Fellows, Graduates, and Associates, the calculation and deduction of related social contributions (CHIS, pension, etc), advances and the provision of remuneration certificates. They also provide the administrative support regarding voluntary life insurance and voluntary loss of earnings insurance which a member of the personnel can opt to have deducted from their salary. The Claims office controls, records and authorizes for payment all types of claims made by members of the personnel.  FAP-ACC-PA is responsible for the accounting provisions relating to employee benefits needed for the IPSAS financial statements, certain accounting controls and operations relating to personnel expenditures, and prepares regular and ad hoc reports on personnel expenditure.

Contacts

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