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

What do you need to do from now on?

-> Information sheet on the implementation of the new regulations (evaluation of business activity, calculation)

Further information

-> Evaluation parameters for business activities provided by the Standing Conference of the Ministers of Education and Cultural Affairs of the Länder in the Federal Republic of Germany (KMK)

-> New: 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 (as pdf) (as excel sheet)

-> Staff expenses 2015 / 2016

-> Documentation of working hours 2016

-> Overhead calculation (->Explanations)

-> Average overhead rate

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

-> Summary of budget separation accounting for project leaders

Any other questions?

For assistance with auditing and calculation, please contact Dominik Huppert (phone extension -4492) or Hugo Lutz (phone extension -3011).