Working time allocations – Separate accounts

The statutory requirement imposed by the EU for the University of Ulm to maintain separate accounts for its public and commercial sectors means that the proportion of working hours spent by staff who are funded by state funds and work in this sector must be recorded annually. Please complete the following form:

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.)!