S: Sachliche Richtigkeit (Factual Accuracy) bis Stundung (Deferrals)

Sachliche Richtigkeit (Factual Accuracy)

Only staff members who have been assigned their own area of responsibility are authorized to issue a note of endorsement verifying the factual accuracy. The person who verifies and endorses the factual accuracy must be able to review and evaluate all of the facts of the transaction, and, upon signing the “Factually Accurate” note of endorsement, affirms

  • the accuracy of the payment-relevant information contained in the formal payment order as well as its appendices and substantiating documents, unless the staff member who endorses the arithmetical accuracy also has to affirm the factual accuracy;
  • that the formal payment order as well as its appendices and substantiating documents contain the required additional information;
  • that the procedure used complied with the current regulations and adhered to the principle of economic efficiency*;
  • that the service itself and the way it was performed were required;
  • that the service was properly and completely performed as specified in the underlying agreement;
  • that any partial payments, advance payments, garnishments and assignments have been fully and properly taken into account; and
  • that the issue of the payment order/request is evident from the files and records [(No. 7.1 of the AV (Regulatory Statutes) for Section 70 LHO (Berlin State Budget Code) (LHO)].
  • In general, the Wirtschaftsbefugte (person with management authorization for budget funds) has an obligation to check and verify the economic efficiency and appropriateness of a purchase and only he/she is entitled to sign order forms. In the context of authorizing the payment, the signature on the order form is therefore also taken as verification of factual accuracy in accordance with no. 7.1.2 (economic efficiency) and no. 7.1.2.2 (appropriateness of the service) of the AV for Section 70 LHO. In the further course of authorizing the payment, only the factual accuracy of the remaining areas must then be checked and verified (e.g. completeness of the documentation, delivery and flawlessness of the goods, etc.) along with the arithmetical accuracy. This may be verified by any member of staff who is familiar with the procedure and has access to the transaction; a formal management authorization for budget funds is not required for this (see the information on verifying and endorsing arithmetical accuracy).
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Safebag (Safe Bags)

Safe bags are used to deposit cash at the Cash Desk in the University Cashier’s Office (Hauptkasse). Safe bags are also provided by the Hauptkasse. In general, safe bags are used for handling discretionary funds as well as for receiving payments in the various administrative units (libraries, examination offices, etc.). Please note the office hours of the Cash Desk (Cashier’s Office): Mon., Wed., Fri. 9:30 a.m. – 1:00 p.m.

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Selbstbewirtschaftungsmittel (Discretionary Funds)

As a rule, non-cash payments at Freie Universität Berlin are the preferred method of payment.

Discretionary funds are only provided upon reasonable request for the purpose of making cash payments that are unavoidable, absolutely necessary, and due immediately.

Please note that discretionary funds are limited to a maximum amount of 250 euros per case. For more information, please refer to FU Newsletter H 3/01, which describes the procedure in detail (request/application, safekeeping, payment/accounting procedure, etc.).

To the accounting form:

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Skonto /-verlust (Discount / Loss of Discount)

Provided that the terms of the contract allow additional discount deductions, they are to be deducted under the payment terms; any other reductions or discounts remain unaffected. As a rule, invoices should be processed with priority and forwarded so that the University will not be put at a disadvantage due to payment delays.

In view of the subsequent invoice verification and auditing process , the reasons for the delay must be noted on the invoice or in an attachment. If the responsible staff member is on vacation time, that in itself is not an approved reason for the payment delay, since substitution arrangements must be planned and ensured for this purpose. In larger teams or administrative departments, this also applies to sick leave. The note must be signed with the person’s full name and dated.

See: BIOS; rechnerische Richtigkeit (Arithmetical Accuracy); Wirtschaftlichkeit (Economic Efficiency)

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Sollumbuchung (Debit Re-posting)

See: Ansatz (Budget Appropriations)

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Sparsamkeit (Cost-effectiveness)

See: Wirtschaftlichkeit (Economic Efficiency)

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Sponsoring

Die Begriffe „Spende“ und „Sponsoring“ werden teilweise synonym gebraucht.

Hinsichtlich der Bewertung und des Umgang mit diesbezüglichen Einnahmen gibt es wichtige Unterschiede.

Spenden sind Zuwendungen, die nicht an eine Gegenleistung geknüpft sind. Spendeneinnahmen unterliegen nicht der Steuerpflicht und können daher zu 100% vom empfangenden Bereich verausgabt werden. Die Ausstellung einer Zuwendungsbescheinigung (Spendenbescheinigung) für den Spender ist möglich.

Bei Einnahmen aus Sponsoring hingegen werden  vom Sponsor in  eine Gegenleistung erwartet. Damit liegt wirtschaftliches Handeln vor, das steuerlich besonders zu betrachten ist.

Einzelheiten entnehmen Sie bitte dem Merkblatt

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Stipendien /-richtlinie (Grants/Scholarships and Grant/Scholarship Guidelines)

At Freie Universität Berlin, grants and scholarships are generally only awarded by the academic facilities/ institutions/programs listed in the budget. The current funding opportunities and sources can be found in the budget (Chapter 01, heading 681 70).

Funds in the base budget (global budget) may not be used for grants or scholarships. Otherwise, grants and scholarships can be sponsored using external funding or by utilizing the Dahlem Research School (DRS) program. Detailed information can be found in the terms and conditions of the respective grant or scholarship; if you have any questions, please contact the External Funding Administration office. The FU Berlin’s grant/scholarship guidelines contain an overview of the funding opportunities and sources. The guidelines are available here.

Grants and scholarships do not establish an employment or work relationship or contract. In this respect, recipients of grants or scholarships are not bound by instructions, and do not have to submit individual applications for the approval of absences or vacation leaves. This does not apply to the generally binding requirements, instructions and guidelines regarding safety, security, and practical work on the university premises. Since grants and scholarships can only be awarded as a subsidy for living expenses, they are not subject to taxes and social security contributions; therefore, the recipients need to take out health insurance themselves. Accident insurance is included with formal enrollment. Any exceptions and additions are regulated in the scholarship/grant agreement.

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Stundung (Deferrals)

See: Veränderung von Ansprüchen (Changes to Claims)

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