To cover project expenses for infrastructure, public funding institutions have started granting lump sums based on the overall funding amount. The University of Konstanz currently provides a fixed rate of 50% of these funds to the respective project leaders/research teams as an incentive. Special provisions apply to projects funded through the German Excellence Initiative.
Currently, the following fixed rates are usually approved:
| Designation | Programme allowance | Project allowance | Overhead/indirect costs | Overhead/indirect costs |
|---|---|---|---|---|
| Funding bodies | German Research Foundation (DFG) | Federal Ministry of Education and Research (BMBF) | EU | Industry |
| Funding volume | 20% | 10% in 2011 20% for newly approved programmes starting in 2012 | 7. Framework Programme: typically 60% Horizon 2020: 25% | Overhead + profit margin in line with budget separation accounting |
| Basis for calculating the award | Actual project expenses | Actual project expenses | Reimbursable project expenses (in the 7th Framework Programme, these often amount to no more than 75% of the actual expenses) | see budget separation accounting |
| No need to settle with the funding body | . | Outflow of funds from the project account via transfer to the project allowance account. The transfer of funds is sufficient documentation (irrespective of when funds are withdrawn to make a payment). | not applicable | not applicable |
| Project leader's share | 50% | 50% | 50% (see use of funds) | Overhead + profit margin minus university share |
| University share | 50% | 50% | 50% (see use of funds) | |
| Processing of the project leader's share | The project leader receives a separate account for overhead funding for DFG projects. | The project leader receives a separate account for overhead funding for BMBF projects. | special cost type applying to the existing project account which remains available for non-reimbursable project expenses until the end of the project (usually 0284 Overhead) | The project leader's share is available in the project account. |
| Point in time the budget is made available: | The project leader receives a separate account for overhead funding from DFG projects. | The budget is booked to the project account at the beginning of the project. Every time funds are accessed/paid into the account, the respective share is automatically transferred to the project allowance account. | at the beginning of the project | at the beginning of the project |
| Use of funds: | use for all research purposes (acc. to the DFG, the funds cannot be used to supplement existing projects) | use for all research purposes | Primarily to cover non-reimbursable project expenses (e.g. VAT up to the 7th Framework Programme). Potential unused funds are shared between the university and the project leader and cleared for spending for other research purposes. | use for all research purposes |
| Do the funds expire at the end of the year? | no | no | no | no |
| Background information provided by the funding bodies | FAQs DFG | FAQs BMBF | 7th Framework Programme | - |