Financial Administration Guidelines

Activities are individual measures within your proposal. Structure your finance plan into freely definable activities, such as workshops, training courses, seminars, or publications. Have you considered all costs?
Tip: Check whether all activities described in your proposal are also reflected in the finance plan.

Enter the main cost items that arise when implementing each activity. The cost items are predefined.

The following cost items are available:
 

• Advertisements: Advertisements in print, web, and other media
• Services: Payments for services, e.g., for speakers, moderators, editors, consultants, jury members, photographers, graphic designers, agencies including VAT and expense reimbursements
• Printing costs: Costs for the creation and printing of flyers, brochures, and other printed materials, etc.
• Fees/charges: e.g., GEMA fees, insurance costs and taxes, licenses, rights, artists' social security fund, admission fees
• Inventory: Non-consumable items with an individual price starting from €150, e.g., equipment, specialized books, technical purchases (funding only possible for non-profit organizations)
• IT: Costs for websites, web portals, hosting, etc.
• Personnel costs: Wages and salaries based on a contractual employment relationship
• Premises and technology: Rental costs for rooms and technical equipment
• Travel expenses: Transportation costs by bus/train/public transport/flight (economy class), private car (€0.30 per km) and/or accommodation in hotels/hostels etc., including breakfast and incidental expenses if applicable
• Miscellaneous: Expenses that cannot be defined by the specified cost items. Miscellaneous is not a collective position for various cost items.
• Consumables: Paper, pens, facilitation materials, craft supplies, printer cartridges, etc.
• Catering/hospitality: Food and beverages for project-related occasions such as meetings, event catering, conference meals, per diem allowances for travel (precise calculation and definition needed here)
• Shipping: Postage, courier, postal services, mailing services
• Overhead costs/Administrative expenses: Shared cost allocation granted as a lump sum. This includes, for example, rent and utilities, IT infrastructure, office supplies and other general consumables; other general administrative costs
   

Please consider the following steps when calculating positions and formulate your information as precisely as possible:

• Job description: Define the tasks and responsibilities of the staff planned for the project.
• Salaries: Determine the gross salaries of the staff. Consider statutory social security contributions (e.g., pension, health, and unemployment insurance)
• Work time allocations: Calculate the estimated percentage of working time that staff will dedicate to the project. This can be represented in full-time equivalents (FTE). One FTE corresponds to a full-time employee.
   

As part of the application review, we assess the appropriateness of personnel costs. Please only request salaries that you can justify based on industry standards and national norms. You should be able to answer at least one of the following questions with yes:

• Are your salaries subject to a collective bargaining agreement?
• Are there company agreements or other established salary structures in your organization?
• Can you demonstrate industry standards by comparison with professional portals, job advertisements, salary studies, or statistical sources?
   

• For personnel costs, we need a statement from the payroll  department for each staff position. Please indicate the calculation basis on the statement if the actual charged costs differ from the payroll statement. Possible reasons for a difference may include partially funded positions or social security contributions. 

Please consider the following steps when calculating services and formulate your information as precisely as possible:

• Service description: Clearly define which services are needed.
• Working time: For service contracts, state the estimated working time and multiply it by the daily rates.

As part of the application review, we assess the appropriateness of fees for services. Please only request fees that you can justify based on industry standards and national norms. You should be able to answer the following questions with yes:

• Have you obtained multiple quotes or documented a price comparison? Have you documented the decision and justification for a specific quote, especially when dealing with large sums and/or when you have not chosen the lowest offer?
• Are there references, recommendations or experience reports that demonstrate the quality and economical use of funds of the services?
• When negotiating fees, did you point out that the service is being provided for a non-profit purpose?
  
   

• Contracts: Put contracts in writing. These should include the subject matter of the contract, a clear description of the contractor's services, the period of performance, the calculation basis for the remuneration as well as tax, insurance and contribution obligations.
• Invoices: Keep invoices that include the following information: name, address, tax number of the fee recipient, the service performed, the service period, the service effort (e.g., number of hours worked), the applicable VAT rate and confirm the information by signature.
• Payment verification: Keep account statements or receipts that document the payment of invoices.
• Proof of performance: Maintain records, such as protocols or reports of the services provided to document the fulfillment of the agreed tasks.
  
   

Please consider the following steps when calculating travel and accommodation expenses and formulate your information as precisely as possible:

• Travelers: State the number of travelers
• Transportation: Indicate the number of trips taken and describe the used type of travel: Are these train journeys within Germany? Can you specify the starting and destination points? Are national, international or transcontinental flights planned? Also consider the mode of transportation at the destination (e.g., public transportation).
• Accommodation: Describe the planned number of overnight stays and their location: Where do you plan to stay? In international metropolises or other locations? Indicate whether accommodations will be in hotels, hostels or other lodgings.
• Meals: Consider meal costs that will arise during travel.
  
   

• Accommodation: Choose appropriate, target group-oriented and cost-effective accommodation options.
• Travel options: Book environmentally friendly and cost-effective travel options whenever possible. Use public transportation (train, bus). If you use taxis or private vehicles, please provide justification. For car travel in Germany, you can claim a mileage allowance of up to €0.30.
• Air travel: For necessary air travel, choose cost-effective options (e.g., early bookings, discount fares). Book flights in economy class.
• Early bookings: Book travel as early and cost-effectively as possible. For train travel in Germany, the "Sparpreis" (saver fare) 2nd class is usually the most economical fare. In case of uncertainties, flexible fares may also be reasonable; in this case, please include a price comparison.
• Use private vehicles or taxis only in justified exceptional cases.
• Cancellations: Cancellation fees are acceptable if the rebooking was caused by RBSG or was beyond your control (e.g., illness, strike). Rebooking fees for private reasons will not be accepted. Submit the cancellation confirmation and the ticket.
  
   

Travel expenses must be documented with a travel expense report signed by the traveling person. It must include the following items:

• Name
• Address or point of departure
• Destination
• Purpose of the trip (project reference)
• Accompanying persons
• Duration of the trip
   

Please attach any receipts (including flight tickets, e-tickets, boarding passes, etc.). If a flight ticket or boarding pass is not available, we will accept an invoice from the traveling person confirming that the flight was taken and that no reimbursement from a third party was received as proof.

Should you use a private vehicle or taxi, please note reasons on the travel expense report.
 

Please consider the following steps when calculating catering and hospitality costs and formulate your information as precisely as possible:

• Quantity: Please multiply the number of people served by the price per meal and describe the occasion for the hospitality.
   

Ensure that the hospitality costs are within the usual prices for the target group, region, and occasion.

Receipts for hospitality costs must include the following information:

• Date: The date of the hospitality.
• Location: The place where the hospitality took place.
• Participating persons: It is sufficient to state the number of participating people and a brief description of the group of participants.
• Occasion: The specific occasion for hospitality.
• Project reference: Please state the specific project reference for the hospitality (e.g., full-day workshop to evaluate the project).
• Receipt: The invoice that itemizes and documents costs.
• Signature: A signature confirming these informations.
  
   

Administrative costs will be accepted if they have been agreed upon in advance as part of the grant agreement.

• The overhead cost allowance must be based on real expenses. The requested cost share must be described and justified in a comprehensible manner in the description.
• The chosen amount must be appropriate for the funded project. As a rule, administrative costs of up to 20% of the grant amount can be requested.
• If an overhead cost allowance is approved, administrative costs may no longer be the subject of another cost item in the finance plan.
• Please create an activity with the title “Administrative costs” in the finance plan. Within the activity, you can enter and describe one cost item in the “Administrative costs” category. You can enter the total amount of the requested administrative costs in this cost item.
  
  
   

• Space and workplace: like rent and utilities (electricity, water, heating, garbage collection, cleaning, and maintenance),only if these are not claimed directly as workspace costs attributable to the project.

• Indirect personnel outside the project (salaries, benefits, special payments, and social security contributions): e.g., for senior management by executives, board members, accounting and human resources, caretakers, and general administration.

  Tip: Personnel expenses incurred in direct support of your project are recognized as direct expenses and not as administrative costs.

• Allowances and provisions for retirement benefits and other voluntary employer benefits (including general training/further education)
• Quality management systems
• IT infrastructure: e.g., network technology, general office software and operating systems, hardware and software. This does not include hardware for personnel employed in the project.
• Office supplies: e.g., toner/printer cartridges, paper, pens, small devices, making copies and other general consumables
• General costs of public relations such as creation of general information materials: e.g., flyers, newsletters, business cards and web presence not exclusively related to the project.
• Communication costs: e.g., telephone, internet, postage and shipping costs.
• Financial auditing, consulting costs, annual accountability reporting, insurance, taxes/fees, memberships in chambers and associations and voluntary contributions to professional associations.
• Other general administrative costs (for example bank charges).
  
   

• Purchase of office furniture cannot be financed through the overhead cost allowance.
• Founding costs of a new organization cannot be covered.
• Fines, penalties, and costs in the context of legal disputes are not part of administrative costs.
  
   

Administrative costs marked with a closed padlock in the finance plan may not be exceeded without prior approval by the Robert Bosch Stiftung. 

Administrative costs financed by the overhead cost allowance can be accounted for in a lump sum, without the need for a detailed breakdown or submission of individual receipts. Please create a self-prepared receipt for the total amount of the costs being accounted for. 

Use case: When individuals are not provided with meals or are only partially provided with meals by the organizing organization for project-related travel activities.

Calculation: According to the principles of the German Federal Travel Expenses Act or comparable guidelines abroad. Deviating regulations must be justified and explicitly agreed upon.

Receipt management: For each person, a personal receipt or a travel expense report that lists the days of stay and indicates deductions, if meals were provided free of charge or do not fall within the travel period.

 

Use case: Private accommodations within the framework of project-related travel.

Calculation: Lumps sums for accommodation can be calculated according to the German Federal Travel Expenses Act or comparable guidelines abroad. €20 can be paid per person per night when individuals use private accommodation. Deviating regulations must be justified and explicitly agreed upon.

Receipt management: For each trip: a personal receipt or a travel expense report that lists the dates and number of overnight stays.

 

Use case: In principle, public transport should be used. Private vehicles may be used if the travel destination is away from the main public transport routes or if the use of public transport would cause a significant additional expense in terms of travel costs or travel time. 

Calculation: A mileage allowance at the country-specific rate up to a maximum of €0.30 per kilometer can be calculated for trips with private cars.

Receipt Management: A self-prepared receipt or travel expense report with the purpose of the trip, indication of the kilometers driven, and the route (from A to B). If regular and extensive car travel is expected as part of the project, a logbook must be kept.

Toll fees can be reimbursed upon individual proof.

 

Use case: A mobility travel allowance can be used if regular local journeys are made during a project-related stay. This also applies to regular use of public transport if accounting for single tickets would be too time-consuming. A lump sum is also permissible if no receipts are issued due to country-specific customs. The amount of the lump sum must be calculated and agreed in the financial plan. 

Calculation: The amount is decided based on a preliminary calculation or justification of the expected costs per trip. If a certain number of trips is to be compensated as a lump sum for a travel duration, this must be explicitly agreed upon per day, week, or month. The fixed amount for the allowance cannot be higher than the expected actual costs.

Receipt management: A self-prepared receipt or travel expense report per person is required, indicating the trips made or the number of days, weeks, or months.
 

Use case: The allowance can be used especially for exceptionally large events where conference or presentation materials are compiled for each participant. The amount of the allowance per participant must be calculated comprehensibly and explicitly agreed upon in the grant contract's finance plan.

Calculation: The amount of the materials allowance is based on a preliminary calculation of the expected costs per participant, e.g., for name tags, copies, pens, etc. The amount needs to be approved by Robert Bosch Stiftung.

Receipt management: A self-prepared receipt is required, indicating the actual number of participants.

 

The finance plan must show the calculation bases, for example, for how many people and how many units costs are calculated. Provide calculation bases for the individual cost items. Choose units such as Lump Sum, Piece, Day(s), or Hour(s).

Add notes, clarifications, or descriptions of the cost items in the "Description" column. With this information, you help us better understand your assumptions during creation.

 

The reallocation allowance states what percentage of an activity's budget can be shifted to another activity without further coordination with Robert Bosch Stiftung.

Please check your grant agreement in the finance plan annex to see the reallocation allowance for your grant. If you exceed the allowance, you can request a finance plan amendment through the portal within the support period.

Please note that the "reallocation allowance" does not cover new, direct activities that were not included in the finance plan at the time of the grant contract's conclusion. New activities or cost items must always be coordinated with the responsible contact person.

Administrative costs (overhead) are excluded from reallocations and may not be exceeded without approval.

 

If the Robert Bosch Stiftung finances only part of the project, you can upload an overall view of your financing in the portal, e.g., as a separate Excel document, to illustrate the total financing.

All expenses for your funded project must be verifiable through audit-compliant and proper documentation. This includes invoices, travel expense reports, cash reports, and similar documents. Please document the connection to the funded project for all expenses.

All expenses made with our funds must be clearly and comprehensibly documented, according to German legal standards (Tax Code). This also applies to tiny amounts and to amounts that may be passed on to and managed by other partners.

Under German law, receipts must contain the following information:

• The full name and address of both the invoice issuer and recipient;
• The date of issue;
• The amount and type of delivered goods or the scope or type of services rendered;
• The time of delivery or other service provision;
• The applicable tax rate and the tax amount to be paid or, in case of tax exemption, a reference that the delivery or service is tax-exempt.
• Invoices must be available. Payment orders, booking confirmations, and preliminary invoices are not sufficient, even if they show a price.
  
   

Please translate receipts in key points into German or English if they were issued in another language.

Upon request, all receipts for expenses financed from Robert Bosch Stiftung (RBSG) funds must be submitted in electronic form. You can do this either by email or through the RBSG funding portal.

Important for the verification of receipts is the final use of the grant amount by the final recipient. Receipts and documents should preferably be submitted electronically in PDF format. The following formats are also accepted: .xlsx, .jpg, .png, .docx.

 

Only expenses incurred during the support period can be covered with our funds. This means that the date of service provision and the invoice date must be within the support period.

If receipts are paid in currencies other than EUR, you should document the exchange rate used and the equivalent amount in EUR charged to the grant.

Please keep all receipts for expenses from our grant funds for ten years. The determining date is the end date of the support period. We reserve the right to request individual receipts digitally (in PDF format) from you for up to ten years after the end of the support period. Make sure that you and your partners archive the documents for this period.

If a receipt is not available for a small expense (e.g., parking ticket, phone call) or has been lost, an internal receipt can be accepted in exceptional cases. This must contain the following information:

• Name and address of the service provider/vendor
• Type of expense (e.g., parking ticket)
• Reason for payment, clearly showing the project reference
• Date of the expense and date of issuing the internal receipt
• Costs (total sum and individual prices, if applicable) with VAT shown or reference to tax exemption
• Documentation of the amount (e.g., price list)
• Reason for the internal receipt (e.g., loss, theft, use of a machine that does not issue receipts)
• Confirmation, e.g., "I confirm the correctness and completeness of my information and assure that I am not being compensated for these costs by any other third party and have not filed or will file a claim for reimbursement of these costs with any other third party."
• Signature of the issuer/recipient (and preferably a second person authorized to represent the institution, e.g., a board member)