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
- 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
- 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
Head of Section: Julie Falcon