Cash desk supervision
According to § 78 LHO (State budget regulations), the tasks of the revision also include the cash desk supervision. The revision carries out unannounced cash desk audits once a year. Thereby, the revision checks all cashier's offices, approved hand advanced payments and money collection points of the university. The corporate assets are also regularly checked.
The revision carries out special audits at irregular intervals and on the Chancellor's instructions. The details on how to carry out the audit are regulated in the service instructions for the revision of the Ulm University (published in the Official Announcements of the Ulm University No. 24 on August 5, 2013, pages 254 - 255). The planned audit must be communicated to the head of the division that had to be examined in a reasonable time before of the audit´s beginning, unless the purpose of the audit is endangered. The audited bodies have the right to obtain informations about the status of the procedure.
Court of Auditors
In addition, the revision coordinates and support the external audit engagements of the Court of Auditors (http://www.rechnungshof.baden-wuerttemberg.de/) and of the audit offices. According to the state constitution, the Court of Auditors is responsible for auditing of accounts, as well as for auditing of the entire budget and economic management of the state. The Court of Auditors determines its own audit orders. In addition to the state authorities, he also audits continuously the universities.
Horizon 2020 distinguishes between different types of audits:
The Certificate on the Financial Statement (also known as Certificate of costs statement) serves to prove the correct accounting of the reimbursable costs in the project. Each beneficiary of the grant has to prepare an audit certificate with the final financial report at the end of the project, if they reach a funding amount of at least € 325,000. The decisive factor for this sum are the cumulative direct costs claimed by the individual beneficiary in the financial reports. The pre-financing amount paid by the Commission and the sum of the indirect costs as well as other flat rates are not considered.
In Germany, the certified auditors are authorized in accordance with § 319 of the German Commercial Code (HGB) to issue the Certificate on the Financial Statements (CFS). Each beneficiary of the grant can freely choose his external auditor, including for example his usually commissioned certified auditor that audit the annual financial statements. The costs of the Certificate on the Financial Statement are reimbursable in Horizon 2020. When calculating the budget, each beneficiary of the grant should include these costs in the budget, unless their funding amount remains below € 325,000. In Horizon 2020, the CFS costs are included in the cost category "other goods and services".
At the Ulm University, the revision is authorized to issue the Certificate on the Financial Statement for the university projects. The Revision checks all supporting documents, employment contracts and time records. The audit costs of the revision are invoiced to the project according to the current Administrative Regulation - assessment of costs of the Ministry of Finance.
2. Certificate on the Methodology (CoMUC)
3. The audit by the European Commission (second level audit)
4. The audit by the European Court of Auditors (third level audit)
Some German funding organizations also expect that an independent institution audits and confirms that the expenditure of a third-party funded project was necessary, that the expenditures were used economically and efficiently, that the information corresponds to the beneficiary´s accounts and if necessary also to the supporting documents (see e.g. "General ancillary provisions of grants for project funding (ANBest-P)” of BMBF). If necessary, the revision carries out the necessary audits and confirms the economic and economical use of the funds.
Reporting Office for Whistleblowers (corruption prevention)
On July 2, 2023, the German Wistleblower Protection Act (Hinweisgeberschutzgesetz-HinSchG) entered into force. The Whistleblower Protection Act is to ensure that whistleblowers are protected against detriment and provide them with legal certainty.
Employees can turn to whistleblowing offices, if they have obtained information on violations of law in connection with their work-related activities or in the run-up to a professional activity. Employees, for example, have the opportunity to report them cases of corruption without fear of professional reprisals. However, it is a prerequisite that the informant has sufficient reason to believe that the reported information is true.
The Ministry of Science, Research and Art has set up a central whistleblowing office for the institutions within its remit and can be accessed:
- By email to: Hinweisgebermeldestelle(at)mwk.bwl.de
- By post: Ministry of Science, Research and Art Baden-Württemberg, „Hinweisgebermeldestelle“, Königstraße 46, 70173 Stuttgart.
- Upon request, a personal appointment may be arranged with an employee of the whistleblowing office.
Anonymous reporting is also possible to the above mentioned reporting channels.
Whistleblowers can also submit their report to an external reporting agency set up by the Federal Government:
- Federal Office of Justice (www.bundesjustizamt.de/hinweisgeberstelle)
The following existing reporting systems will be continued for their specific area of responsibility:
- Federal Financial Supervisory Authority (BaFin – Hinweisgeberstelle)
- Federal cartel Office (Bundeskartellamt – indications of cartel violations)
Arbeits- und Umweltschutz