Budget and Accounts: highlights -------------------------------------------------------------------------------------------------------------------------------------- Annual financial statements 2011 income statement (€ million) ----------------------------------------------------------------------------------------------------------------------------------------------------------------- Expenses 2009 2010 2011 Revenue 2009 2010 2011 Total operating expenses 3,160 3,225 3,241 Total operating revenue 3,087 3,137 3,136 Operating results: loss 73 88 106 Financial expenses 1 2 1 Financial revenue 3 2 2 Financial result: profit 2 0 1 Extraordinary expenses 149 12 6 Extraordinary revenue 150 75 47 Extraordinary income: profit 1 63 41 Total expenses 3,310 3,239 3,248 Total revenue 3,240 3,214 3,184 Profit Loss 70 25 64 Total 3,310 3,239 3,248 Total 3,310 3,239 3,248 In 2011, CNRS incurred €64 million losses (compared to €25 million in 2010). 2011 balance sheet (€ million) ----------------------------------------------------------------------------------------------------------------------------------------------------------------- Assets 2009 2010 2011 Liabilities 2009 2010 2011 Net fixed assets 1,228 1,246 1,259 Invested capital 1,509 1,529 1,561 Provisions 132 159 142 Net current assets (excluding cash 768 1,011 1,211 Debt (excluding cash and cash 893 984 1,121 and cash equivalents) equivalents) Cash and cash equivalents (assets) 540 417 356 Cash and cash equivalents 2 2 2 (liabilities) Total 2,536 2,674 2,826 Total 2,536 2,674 2,826 CNRS: new public management model operator --------------------------------------------------------------------------------------------------------------------- Interview with Bernard Adans, Principal Accountant, Director of the CNRS Accounts and Financial Information Department (DCIF) What is France’s new public management? to have our accounts certified by a statutory auditor. The The French Organic Law on Laws of Finance (LOLF) of 2011 Accounts included only one restriction concerning August 1, 2001 defined new accounting and governance the specific case of long-term research contracts. rules for finance. This program, called ‘new public management’, is based on two essential principles: What areas will you seek to improve in the future? performance and transparency. The objective is to spend In terms of budget, we need to provide better reporting better and improve the efficiency of public initiatives. on credits carried forward at the end of the year; most These government-specific rules are being extended to are applied over several years. The GBCP decree should public operators, including CNRS. They will be formally authorize multi-year commitments. But we would like defined in 2012 in a public budgetary and accounting to anticipate this measure and apply it immediately to management decree (GBCP). make our budgets more transparent and to meet the expectations of our sponsoring ministries with regard to How will CNRS apply this scheme? how we use the funds they provide. As for our assets, we We have anticipated it for several years. Our administrative need to know our costs better, notably those related to dialog, established in 2010, is in line with this approach of research contracts, so that all related expenditure is taken granting additional responsibility to the parties involved. In into account by our resource providers (ANR, Europe, local 2008, we were the first large administrative public entity authorities). 79 2011 A year at CNRS
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