Cost centres

The cost centres were imported from the HR source system and linked during the implementation. If you create a budget for other income and expenses at the cost centre level, financial cost centres can be added manually.

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NOTE: A red field or a new cost centre is indicated by an exclamation point in the left menu bar.

This immediately tells you that settings in the view need your attention or that a new cost centre needs to be set up.

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This is where you manage cost centres and can:

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1. Specify a default cost centre. This cost centre will be populated by default with the effects of every change that is made to the staff.
2. Add new cost centres.
3. Activate/Deactivate a cost centres.
4. Change the sequence of the cost centres. The frequently used cost centres will display first in every field in which you can select a cost centre.
5. Create a hierarchy for the cost centres. For example, all cost centres that relate to replacement will be added up.
6. Select cost centres that should be displayed in the board staffing plan.
7. Indicate whether a cost centre can be selected in the financial, staff or all views.
8. Link a cost centre that relates to a tax credit to a salary component, so that the tax credits stop when the employment contract to which this tax credit belongs ends. NOTE: The employment contracts must then be linked to the relevant cost centre.
9. Link salary components per cost centre to general ledger accounts.
10. Link staff cost centres to financial cost centres.

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NOTE: In the event of a change in budgeting method (from no particularisation to budgeting at the cost centre level or from budgeting at the cost centre level to no particularisation), the following rules apply:

Change from not particularised to budgeting at the cost centre level

The budgeted amount is posted to the cost centre ‘Unspecified’ after the particularisations have been set up. You can then allocate this amount to the different cost centres per GL account.

Change from budget at the cost centre level to not particularised

If you budgeted at the cost centre level during the budgeting process but no longer want to in coming years, you can change this by deactivating particularisation for the GL accounts. The budgeted amounts per cost centre will be added up to one amount in the cost centre ‘Unspecified’. The other cost centres will be emptied.

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Red fields

In a number of tabs, red fields will display when a general ledger account has been wrongly deactivated or links defined incorrectly. Hover over a red field with the mouse to find out why it’s red.

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NOTE: A red field or a new general ledger account is indicated by an exclamation point in the left menu bar. This immediately tells you that settings in the view need your attention or that a new general ledger account needs to be set up.

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For more information on how to resolve the red alert, refer to Red exclamation mark on the settings screen

The following is a detailed explanation of the above.

Default cost centre

At the top of the view you will find the option to set a default cost centre: Default cost centre. You can set a default cost centre when a new employee joins the company or a new employment contract is added. If a default cost centre is not specified and you forget to enter the cost centre for vacancies or new employment contracts, the salary costs will not be calculated.

Add a new cost centre

When you add a new cost centre to the source system, you also have to add it to Anago. This cost centre is added to the view when the actuals are read in. You still have to create the links.

If you aren’t reading in actuals yet, you can follow the steps below to add a new cost centre:

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1. Click on Add a cost centre.
2. The view below opens:
   
3. In the number field, enter the same number the cost centre has in the source system (eg 001 or 12000).
4. Enter the same description the cost centre has in the source system in the Description field.
5. Click on the Hierarchy field to select the hierarchy you want the cost centre to be part of. This is usually All.
6. Tick Board staffing plan if this is a staff cost centre.
7. Tick Copy FTE to DI if the employee’s FTEs should be copied to the FTE DI field in Staff.
8. Tick Unpaid FTE if you don’t want the employee’s FTE and salary costs to be included in the monthly staff report and in Staff/Staff analysis.
9. Tick WAA if you want the employment contracts for the employee with this cost centre to be included in the WAA calculation.
10. Tick Financial if this is a financial cost centre.
11. Tick Staff if this is a staff cost centre.
12. Tick Link if you would like to link a tax credit to the cost centre. This reads in the tax credit up to the end date of the corresponding employment contract. Only do this if all tax credits are linked to a separate employment contract in the source system.
13. Click on Add.
14. When you have finished making changes to the staff cost centre, you can recalculate the salary model in the Cost centre view.
15. If you changed or added new financial cost centres, you must recalculate financials in the General ledger accounts view.

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(In)active

If you untick the box in the Active column and the box turns red, then an amount has been entered for this cost centre in the multi-year financial budget or amounts have been entered in the actuals for this cost centre. In this case you can untick Input so nothing can be entered for this cost centre anymore.

Sequence of Cost centres

You can change the sequence of the cost centres so that the cost centres you use most are at the top of the list. This is practical when adding vacancies and new employment contracts.

Follow these steps to change the sequence:

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1. Click on the row of the cost centre you want to move. The below icons display.
   
2. Click on the double arrow to open a new view. Click on the cost centre under or above which you want to move the cost centre.
3. To move a cost centre one row up or down, click on the cost centre and then on the up or down arrow.

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Create a hierarchy

You can combine a number of cost centres to one level higher. This level, as well as the underlying cost centres, can be selected in the reports.

Follow these steps to create a hierarchy:

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1. Follow the above steps to add a cost centre.
2. The cost centres that are under a new consolidation/hierarchy must be linked to this consolidation.
3. Click on the Filter button in the Hierarchy column and select the new cost centre.
   

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NOTE: Always add a new cost centre to set up a higher level hierarchy. You can lose data/employees if you create the hierarchy with an existing cost centre. This would also create the Per salary component link.

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Board staffing plan

The board staffing plan has its own board-specific set up. Unticking the box in the BSP column prevents the salary costs with this/these cost centre(s) from being included in the salary cost calculations.

Financial and/or staff cost centre

If you budget other income and/or expenses at the cost centre level, only tick the box in the Financial column for the respective cost centre(s). These cost centres cannot be selected in the Staff view and in the staff reports.

Link staff cost centres to financial cost centres

In this tab, you can link staff cost centres to financial cost centres. As a result, the amounts in the budget (not approved) and forecast that are budgeted at the staff cost centre level are converted to financial cost centres in the monthly financial report. This enables you to easily compare the actuals with the budget/forecast. The link is made as follows:

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NOTE: Financials must be calculated after the link has been made. After Financials have been calculated, the effect will only be visible in the monthly financial report. The rest of the views do not change!

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Explanation per column:

Column	Comment
Cost centre	This is where the imported staff cost centres are displayed. Financial cost centres can be added manually.
Active	cost centre is active or inactive if not ticked.
Input	Tick for staff-related cost centres; do not tick for financial cost centres. If these cost centres are not allowed to be selected when the staff is entered, untick the box.
Hierarchy	The default hierarchy is All. You can change this if you use several hierarchies.
Copy FTE to DI (scheme to promote labour force participation of older teachers)	In the Copy FTE to DI column, tick the box to indicate that the DI FTE will be display in the DI column in the employee administration. (This is done when the application is implemented)
FTE unpaid	Unpaid FTE determines whether an employment contract with this specific cost centre is (ticked) included in the salary model. If Unpaid FTE is ticked for a cost centre, you must run the salary model so that all of the data are correctly calculated.
Financial	Tick if the cost centre is financial.
Staff	Tick this column if the cost centre should be displayed for staff.

 

Change from not particularised to budgeting at the cost centre level

The budgeted amount is posted to the cost centre ‘Unspecified’ after particularisation has been set up. You can then allocate this amount to the different cost centres per GL account.

Change from budgeting at the cost centre level to not particularised

If you budgeted at the cost centre level during the budgeting process but no longer want to in coming years, you can change this by deactivating particularisation for the GL accounts. The budgeted amounts per cost centre will be added up to one amount in the cost centre ‘Unspecified’. The other cost centres will be emptied.