Rechnerische Richtigkeit (Arithmetical Accuracy)

The arithmetical accuracy of payment documents – in particular invoices, acceptance and payment orders – must be verified and endorsed by the staff of the facilities/units/departments that initiated the reason for the payment (purchases, contracts for supplies and services, etc.). As a rule, these are the facilities/units/departments that have discretionary funds available at their disposal (research groups, working groups, institutes, departments, central institutes, central facilities, etc.).

Only staff of Freie Universität Berlin are permitted to verify and endorse the arithmetical accuracy. Therefore, for example, scholarship/grant recipients and contract workers are not authorized to verify and endorse the arithmetical accuracy.

Only staff members who possess the required knowledge and are able to review and evaluate all of the facts of the transaction with regard to its accuracy, are permitted to verify and endorse the arithmetical accuracy [No. 7.3.1 of the AV (Regulatory Statutes) for Section 70 LHO (Berlin State Budget Code)].

Upon signing the “Arithmetically Accurate” note of endorsement, the endorser affirms

• the accuracy of the amount to be received or paid as well as all calculation-based information contained in the formal payment order or other invoice-related forms or documents, as well as their appendices and substantiating documents;
• the accuracy of the information concerning the payer or authorized recipient and the methods used for the calculations in accordance with the calculation bases (e.g. regulations, provisions, contracts, rates, wage agreements); and
• the inclusion of discounts.

There are different forms of the note of endorsement:

• “Arithmetically Accurate”
• “Arithmetically accurate at….EURO”, if the final amounts in the appendices to formal payment orders or other invoice-related forms or documents or in substantiating documents were changed.
• “Factual and Arithmetically Accurate” / “Factual and arithmetically accurate at….EURO”, as a combined note of endorsement, provided that the endorser is able to review and evaluate all of the facts of the transaction with regard to its accuracy.

See: sachliche Richtigkeit (Factual Accuracy)

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Rechnungsanweisung (Payment Authorization)

For cameralistics (budget-based financial accounting), as for all forms of accounting, the following principle applies: No posting without a receipt. Generally, the documents needed to authorize payment are the original invoice and the order form on which it is based, supplemented by an invoice cover sheet/order or an account assignment stamp that contains the required account assignment information. In the case of payments for which there is neither an invoice nor an order form, the appropriate forms (e.g. payment order) must be used, which provide space for written explanations. The explanations must unequivocally substantiate the reason for the payment.

Posting of expenses to precise headings: While the budget of a department is generally provided as a total sum within the scope of the “global budget”, strict compliance with the designated headings for individual items is required when posting expenditures. Therefore, it might be practical to place orders for different items (e.g. small equipment and consumables) on separate order forms directly at the time of ordering. An internal leaflet about Titelbindung (headings) is available on the intranet.

The key provisions concerning the responsibilities as well as the form and content of the payment authorization form are set out in the Regulatory Statutes (AV) for Section 70 LHO (Berlin State Budget Code).

See: Forms (Haushaltswesen) [Forms (Budget System)]; rechnerische Richtigkeit (Arithmetical Accuracy); sachliche Richtigkeit (Factual Accuracy); Wirtschaftsbefugnis (Management Authorization for Budget Funds)

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Reisekosten (Travel Expenses)

In general, employees of Freie Universität Berlin are reimbursed for travel expenses according to the Bundesreisekostengesetz (German Federal Travel Expenses Act / BRKG) in conjunction with Newsletter 07/2006. Therefore, prior to any trip for business reasons, appropriate applications have to be submitted to the Travel Expenses Office of Unit I A 3 or to the respective department administration. In addition, Unit I A 3 has to be notified of any facts and circumstances relevant to travel expenses, in order to ensure transparency with respect to accounting and reimbursement. Please also note the information on travel expense accounting and reimbursement.

Moreover, I A 3 provides additional explanatory forms and accounting sheets.

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Rundfunkgebühren (TV/Radio License Fees)

Please contact the II C Procurement subdivision before authorizing payment of TV/radio license fees.

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