Budget separation accounting in detail

Budget separation accounting was introduced at the University of Konstanz on 1 June 2012 following a decision of the Rectorate. The following documents will explain the reasons behind this decision and provide important advice and support.

Why budget separation accounting, and what is it anyway?

-> Newsletter regarding the introduction of budget separation accounting (in German)

Further information

of the Standing Conference of the Ministers of Education and Cultural Affairs of the Länder in the Federal Republic of Germany (KMK)

-> Test grid for economic activity (in German)

-> Guidelines for distinguishing between economic and non-economic activity (in German)

-> Overhead rates for full costing

  • Faculty of Sciences: 75 %
  • Faculty of Humanities: 45 %
  • Faculty of Politics - Law - Economics: 45 %

Contracting procedure and offer requirements

-> Procedure following the conclusion of a contract through offer and acceptance

-> Offer template

Helpful documents

-> Table for the calculation of costs (in German)

-> Staff expenses (in German)

-> Documentation of working hours (in German)

-> Overhead calculation (-> Explanations) (in German)

-> Average overhead rate (in German)

What do I need to pay attention to as a project leader?

-> Summary of budget separation accounting for project leaders (in German)

Any other questions?

For assistance with auditing and calculation, please contact Natalie Bangert (phone extension -5402).