Internal services

For federal funding and DFG:

In the case of funding from federal funds (e.g. BMBF/PTJ) or DFG funds, problems related to internal services can arise when doing the project accounting.

The funding agencies/project management agencies interpret their statutory requirements to prohibit funding any expense (or portion of an expense) that can be attributed to the University's basic resources or to the contribution of permanent staff or that contains overhead cost components.

Here, the funding agency / project management agency requires the recipient to fully separate core funding from project-based funding, and recognizes only those expenses that are directly caused by the funded project. In addition, these  cause-related expenditures must be supported by external cash flows.

For example, for the use of the vehicle fleet, this means that only the gasoline costs actually incurred and substantiated by invoice are recognized and not mileage rates, as these also include overhead costs (for personnel, fleet maintenance and care, etc.).

This problem may only become acute during project accounting. Even if your budget items for internal services determined at the time of application, e.g. on the basis of the respective fee regulations, have been approved, this does not mean that these expenses will be recognized, i.e. financed, at a later date. In the worst case scenario, the funding organization/project management agency will reclaim funds that have already been drawn.

Therefore, please contact us at an early point in time should you wish to use in-house services for projects with federal funding.
Together we can find the best possible solution for your project.
Together with the institutions concerned, we will help you to comply with the specifications of the project management agencies, to minimize any gaps in funding, and to examine possibilities for counter-financing.

The university management has already tried several times, including together with other universities, to point out to the funding agencies the problems that this practice causes. This is especially true considering that it runs counter to the expansion of high-performance research infrastructure at universities, which is supported by the DFG, for example. Unfortunately, the discussions have so far not been successful.