The statutory separation of accounts required by the EU between the public
and the commercial sectors of the University of Ulm requires that the proportion of working hours
of staff members who are funded by state funds and work in this sector
.
Following consultation with the auditor, commercial activities include
all so-called commercial enterprises (BgA). Consequently, all third-party funded projects eligible for input tax deduction are also affected by the separation of accounts.
Staff members who meet the following two criteria must provide evidence of the proportion of their working hours
they spent working directly on these projects:
1.) Funding from state resources
This includes all staff who are funded through posts or directly from state funds
.
This does not apply to staff funded by third-party funds, special funds from
state or federal funds, state foundations, scholarships, etc.
Staff members who are funded directly by an affected third-party project
do not need to record their working hours, as it is assumed that,
work exclusively on this project under their contract.
2.) Professors, researchers or technical staff
This includes all professors and staff in the academic or
technical staff.
This does not include:
secretaries, library or administrative staff, teaching assistants
in teaching, caretakers, etc.
This group of staff is included in the overheads calculated by the
central administration, in the cost allocation.
Both the supervision of PhD students and the working hours of PhD students that
do not directly contribute to the delivery of a third-party funded project are excluded from
excluded from recording.
If working time contributions from staff members who have already left the organisation are to be recorded,
an explicit signature from the employee stating “Employee has since left the organisation” may be omitted.
When submitting your reports, please take into account the extent to which the results of the respective
project indicate which employees demonstrably contributed to it (e.g.
publications, rights to inventions/inventor’s remuneration, minutes, etc.)!