Funding Guideline
Note
This is a translation of the original text. Only the German version of this regulation is legally binding.
Part 1: Scope of Application
§ 1 – Scope of Application
This funding guideline regulates the procedure for funding projects from student body funds that are not carried out by student body bodies. If necessary, the Student Council is free to decide to deviate from the provisions of these regulations in individual cases or to order or approve deviations from these regulations.
Part 2: Subject of the Funding
§ 2 – Subject of the Funding
All plans and expenses (projects) that serve to fulfill the tasks of the student body can be the subject of funding.
Projects that are submitted in whole or in part as coursework are only eligible for funding if the additional benefit for the student body is predominant and can be credibly demonstrated.
Lectures with a religious or political theme are eligible for funding if
they have an informative character and are predominantly based on scientific facts and
the speaker is introduced to the StuRa in advance with additional information, such as CV, press reviews, etc. and
The audience will be given the opportunity to discuss the topic after the presentation.
Projects are only eligible for funding if the following aspects are met:
The funds are used economically and sparingly.
The most favorable offer must be selected.
A more expensive alternative may be chosen if it creates ecological and/or social added value. Attention must be paid to the proportionality between added value and additional costs.
If VAT can be claimed as input tax, this must also be done.
If the funding recipient is not entitled to deduct input tax, the receipts do not need to show VAT.
§ 3 – Types of Funding
The following options are available for funding:
Shortfall financing (risk financing), where only the expenses actually incurred as part of the project are reimbursed after deduction of the project income.
Funding (project item funding), where only the expenses actually incurred for specific items as part of the project are reimbursed.
Grants for objects (object grants), where the actual expenses incurred for objects (movables) are reimbursed.
Organizational funding (lump sum funding), in which an organization or legal entity is funded for several projects within a StuRa budget year (April 1 until March 31).
§ 4 – Recipients of Funding
The funding recipient must be suitable for carrying out the project.
The funding recipient is liable to the student body for the proper implementation, use of funds and accounting of the project.
The funding recipient must have legal capacity within the meaning of § 106 ff BGB.
The funding recipient is responsible for the tax treatment of the funding.
The Ilmenau University of Technology cannot be the recipient of funding.
The funding recipient should be a student organization in the vicinity of the TU Ilmenau.
The funding recipient should be a non-profit legal entity.
The Department of Finance advises interested members of the university on funding opportunities through the StuRa.
Once a year, the organizations supported at the time must submit a copy of their statutes to the StuRa, as well as a list of all board members authorized to represent them.
§ 5 – Project Manager
The funding recipient appoints a project manager who is the contact person for the StuRa in all matters relating to the project.
Unless the funding recipient objects in writing to the StuRa, the StuRa assumes that the person responsible for the project may make and accept declarations of intent to the StuRa on behalf of the funding recipient within the framework of the project.
The funding recipient or its representatives must provide evidence of their power of representation. A copy of the documents submitted must be kept on file.
Part 3: Funding Application
§ 6 – Comparative Offers
For individual expenses exceeding EUR 500, 3 offers must be obtained and submitted to the Finance Department. This is always mandatory for object funding in accordance with § 3 Para. 3.
Paragraph 1 becomes invalid if there is no alternative provider (e.g. GEMA and Künstlersozialkasse).
Part 3.1: Applicant and Application
§ 7 – Applications from Student Body Organs
StuRa departments decide to apply for a project budget
by an absolute majority of its members or
with the absolute majority of the head of department and their deputies
StuRa working groups decide to apply for a project budget with an absolute majority of their members
Faculty student councils apply for a project budget with an absolute majority of their elected members.
Other bodies of the student body decide on a project budget with an absolute majority of their members.
§ 8 – Applications from a Student Initiative or a Student of the TU Ilmenau
Student initiatives and students of the TU Ilmenau recognized by the StuRa can submit an application for funding for a project to the Finance Department. The application must be submitted in writing and signed by the recipient of the funding. It should be submitted in advance by e-mail to the Finance Department. The funding recipient can be represented by an authorized person. The contact details of the person responsible for the project (e-mail address and telephone number) must also be provided.
The project must be presented in the application in a generally understandable brief description (project description). The description should describe the funding recipients, the project and the objective of the project in such a way that outsiders are able to fully understand these contents without further explanation. The description should not be less than half a DIN A4 page.
The financial plan must list the funding recipient, the person responsible for the project, the project period (period in which costs are incurred for the project), the funding amount and the requested advance payment, as well as whether the applicant is entitled to deduct input tax.
The financial plan should be submitted in conjunction with the project description via the StuRa’s financial software.
In the case of lump-sum funding, the project period must be within a financial year (April 1 to March 31) and must end no later than two months before the end of the financial year (January 31).
If there is a risk of loss of revenue, this must be indicated separately in the text. If several shortfall funds from different funders have been acquired for a project, the respective offsetting and earmarking must be presented in the financing plan. This should include an explanation of the conditions under which repayments are to be made to which funder and which costs are to be claimed from which funders. As a rule, this applies to all costs for all sponsors. Funding applications for which approval is still pending must be marked accordingly in the budget.
§ 9 – Applications from Other Organizations
Organisationen, auf die die §§ 7 und 8 nicht zutreffen, können beim Referat Finanzen ein Antrag auf Förderung eines Projektes einreichen. Der Antrag muss schriftlich gestellt werden und vom Förderungsempfänger unterschrieben sein. Dieser kann vorab per E-Mail an das Referat Finanzen eingereicht werden. Der Förderungsempfänger kann sich durch eine bevollmächtigte Person vertreten lassen. Es sind die Kontaktdaten des Projektverantwortlichen (E-Mail-Adresse und Telefonnummer) anzugeben.
Es finden § 8 Abs. 1, Abs. 2 Satz 1, Abs. 3 Anwendung.
The financial plan must be broken down in such a way that individual project items are broken down by income and expenditure and by category, in accordance with the template provided by the Finance Department. This is available on the StuRa website. Unexpected types of expenditure, which should be able to be settled, should be set at EUR 0 in the financial plan in order to be able to submit a corresponding, simplified request for an update if necessary.
Part 3.2: Eligible Project Components
§ 10 – Non-eligible Project Components
Folgende Objekte sind gemäß der Vorgaben des ThürHG sowie des Landesrechnungshofs und der Innenrevision der TU Ilmenau nicht förderfähig:
intoxicants or addictive substances (e.g. alcohol, tobacco, medicines, etc.); exceptions may be approved upon justified request (e.g. for counter-financing).
deposit
membership fees, excluding the StuRa
food in large quantities
weapons
vouchers
expense allowances for members of the student bodies
gifts from 10 EUR
Ausnahmen regelt § 11.
§ 11 – Project Components Eligible for Limited Funding
The following points are to be avoided, (partially) refinanced by income or own contributions or substituted by existing resources:
Alcohol in small quantities; exceptions can be approved upon justified request (e.g. for counter-financing)
meals in small quantities; exceptions can be approved upon justified request (e.g. for counter-financing)
disposable tableware (cutlery, cups, plates, etc.)
environmental damage caused by projects, purchases and subsequent effects of these
Gegenstände, welche in ähnlicher Form bereits beim StuRa oder den Fachschaftsräten existieren und ausleihbar sind (siehe § 1 Ausleiheordnung des StuRa)
gifts up to EUR 10, by arrangement with the Finance Department
telephone costs
expense allowances
§ 12 – Travel Expenses
Travel costs can be reimbursed if the vehicle owner or the person responsible for the project submits an application to the Finance Department three days before the start of the project or when the project is submitted. The vehicle owner or driver must be named in the project description. As a rule, travel costs incurred through the use of private vehicles can only be reimbursed with a mileage allowance in accordance with § 5 (1) ThürRKG, which covers fuel costs and all other wear and tear on the vehicle. In justified exceptional cases, the budget officer may agree to deviations, but must announce this at the next regular StuRa meeting. The StuRa can then object to this approval.
In the case of projects organized by student bodies that are more than 25 km away from Ilmenau or the participants’ home town (e.g. main or secondary residence) by the shortest possible route, a lump sum for lunch and dinner amounting to a total of EUR 10 per day can be applied for. In order to make a claim, the applicant must credibly declare that the meals cannot be fully covered by the event or other circumstances. Pro rata meals provided by the organizer must be deducted from the lump sum. If the arrival begins after 12 noon or the departure ends before 6 p.m., the claim will be reduced by 5 euros on that day.
Privately purchased BahnCards used within the framework of projects by student bodies can be funded retroactively if the applicant can prove that retroactive funding of the BahnCard is cost-neutral or financially advantageous for the StuRa. Proof of the money saved and proof of purchase of the BahnCard must be submitted in writing to the Finance Department within six months of the end of the project period. Invoices/purchase receipts and comparative offers must be submitted as evidence.
Privately purchased Deutschlandtickets used within the framework of projects of student bodies can be funded retroactively if the applicant can prove that retroactive funding of the Deutschlandticket is cost-neutral or financially advantageous for the StuRa. Partial funding is possible in the amount of the costs that would have been eligible for funding if the means of transport that can be used with the Deutschlandticket had been used exclusively by purchasing a regular ticket. In this case, only the costs for the part of the journey that cannot be used with the semester ticket will be funded. Proof of the money saved and proof of purchase of the Deutschlandticket must be submitted in writing to the Department of Finance within six months of the end of the project period. Invoices/purchase receipts and comparative offers must be submitted as evidence.
Part 3.3: Approval and Authorization
§ 13 – Resolutions
The (deputy) budget officers are authorized to approve applications from student bodies up to and including EUR 250. The application must be submitted to the Finance Department. The (deputy) budget officers should announce this decision at the next ordinary meeting of the StuRa.
For projects of student bodies whose budget exceeds EUR 250, a resolution of the StuRa is required in addition to the resolution of the respective body.
A resolution of the StuRa is required for the approval of other funding. For applications up to and including EUR 250, the (deputy) budget officers can grant approval if this has previously been approved by the StuRa for the funding recipient, but must announce the decisions at the next ordinary meeting of the StuRa.
Die benötigten Mehrheiten ergeben sich aus § 11 Abs. 2 in Verbindung mit § 5 Abs. 4 der Finanzordnung der Studierendenschaft.
The (deputy) budget managers have the option of rejecting funding even after a decision has been made by the StuRa. The StuRa must be informed of the reasons in writing by the next regular meeting.
For paragraphs 1 and 3, the (deputy) budget managers must also inform the StuRa by email if there is no regular StuRa meeting for a longer period of time. Until the next meeting, the application is considered provisionally approved. The StuRa can revise this decision and object to it. After the end of the next regular meeting, the decision is deemed to have been announced and must be noted in the minutes.
Part 3.4: Special Provisions for Organs of the Student Body
§ 14 – Committee Clothing
Elected members of the StuRa, the Student Advisory Board (StuBra) and the faculty student councils can have items of clothing with the imprint of their committee sponsored with a maximum value of EUR 30. If the sum of the ordered clothing items exceeds EUR 30, the respective committee member must make an additional payment.
For active members of the student bodies and the student council, these regulations are to be applied analogously if the respective body passes a resolution for the members to be favored by name.
The respective committee determines the print and the clothing brand.
Each person can only apply this rule once per committee and legislature.
The Finance Department must be provided with a list of orders per person for each order of committee clothing. The list (in the form of a digital table) must contain the following information per person:
First and last name
Listing of the garments
Total cost of the garments and printing incl. VAT
Amount of own contribution.
In deviation from paragraph 1, a maximum value of EUR 20 will be funded for the clothing of the tutors of the Freshman Week.
§ 15 – Ongoing Costs
Für Projekte, welche laufende Kosten beim StuRa erzeugen, sind vor Beginn, falls möglich, drei Vergleichsangebote einzuholen und gemäß § 13 Abs. 3 zu behandeln. Die Kosten sind im Haushaltsplan des folgenden Haushaltsjahres zu berücksichtigen.
§ 16 – Further Applications
The StuRa can approve financial applications without prior examination by the Finance Department. The application is only accepted after a positive examination by the (deputy) budget officer. In the event of a rejection, the StuRa must be informed at the next ordinary meeting.
Part 3.5: Special Provisions for Projects by Students, Student Initiatives and other Funding Recipients
§ 17 – Submission of an Application for Funding
The application should be submitted to the StuRa at least one week, but no later than three days, before the meeting at which the decision is to be taken. The application must be submitted to the Finance Department at least one week in advance for comment. For lectures with a religious or political theme, the deadline is four weeks. In normal cases, the application must therefore be submitted to the Finance Department at least two weeks before the required resolution and at least three weeks before the start of the project.
Only projects that take place at the earliest 7 days after the meeting at which the decision is taken are to be funded.
§ 18 – Approval of Fundings
There is no legal entitlement to funding.
A decision on approval should only be made once all previous projects of the funding recipient have been properly settled. This may be deviated from if the funding recipient has not yet been able to settle the outstanding projects for important reasons.
If the formal requirements are not met, the (deputy) person responsible for the budget may reject the application. In this case, a notice of rejection shall be issued in accordance with para. 7.
The application must be presented by the funding recipient at the meeting of the StuRa at which the decision is taken. The person responsible for the project can be represented as long as it is not a lecture with a religious or political theme.
The funding recipient receives a written approval notice bearing the signature of the (deputy) budget officer and the stamp of the Finance Department.
Funding is not deemed to have been granted or approved until the notification of approval has been delivered.
In the event of rejection, the funding recipient will receive a written rejection notice bearing the signature of the (deputy) budget officer and the stamp of the Finance Department.
§ 19 – Obligations of the Funding Recipient
In order to verify the proper use of the funding, two members of the StuRa, preferably members of the Finance Department, must be granted free admission to the supported events. Agreements regarding admission regulations are only permitted after approval and are not part of the application.
Depending on the type of funding, the StuRa must be listed on the advertising materials of the funding recipient.
In the case of any funding, the funding recipient is obliged to display the StuRa logo on all project-related advertising materials (e.g. flyers, posters, websites and social media posts).
In the case of flat-rate funding, the StuRa logo must be displayed on all websites and in the organization’s social media posts for the entire duration of the project. If an organization consists of several independent working groups or subgroups, the logo must also be listed for these.
In the case of object funding, the logo must be displayed on all websites and in the organization’s social media posts and parts thereof for the entire duration of the project and the tax depreciation period of the funded object.
§ 20 – Aktualisieren des Finanzplans für Förderungen nach § 9
The update requires the consent of the StuRa.
The funding amount is not affected by the update.
An update can only adjust the amount of existing expenditure and income items. No new expenditure items can be created. Uncertain items can be set at EUR 0 in the financial plan in advance.
The update must be justified.
If, during the implementation of the project, it is foreseeable that the expenditure items set out in the financial plan will be exceeded, an updated financial plan should be submitted to the StuRa in text form. This must be submitted in writing as soon as the item has been exceeded.
If it is foreseeable during the implementation of the project that the income will fall short of the items set out in the financial plan, the Finance Department must be informed immediately in text form.
§ 21 – Überschreiten von Projektposten für Förderungen nach § 9
If the items from the financial plan are exceeded or undercut in the proof of use, the proof of use is also interpreted as an update application. If the update application is not approved, the funding amount will be reduced by the amount by which the items to be offset against the StuRa’s funding are exceeded.
Das Referat Finanzen wird ermächtigt, die Bewilligung nach § 20 im Namen des StuRa anhand des vom StuRa beschlossenen Finanzplanes zu erteilen, wenn
all expenditure items are increased by no more than 50 % of the item or no more than 10 % of the total amount or no more than EUR 10, and
all revenue items are reduced by no more than 50 % of the item or no more than 10 % of the total amount or no more than EUR 10 or their risk of default was noted in the application and
this means that the core of the project remains unchanged.
Die Einwilligung nach § 20 gilt abweichend von Abs. 6 (b) anhand des beschlossenen vom StuRa beschlossenen Finanzplanes als erteilt, wenn
all expenditure items are increased by no more than 10 % of the item or no more than 1 % of the total amount or no more than EUR 10, and
all revenue items are reduced by no more than 10% of the item or no more than 1% of the total amount or no more than EUR 10 or their risk of default was noted in the application.
Part 4: Billing
§ 22 – Receipts
Written receipts must be kept for all income and expenditure as well as contractual commitments. The easiest way to do this is to print out or copy the original documents.
Belege für Ausgaben sollen Rechnungen entsprechend § 14 UStG oder Rechnungen über Kleinbeträge nach § 33 UStDV sein. Sie müssen wenigstens folgende Angaben enthalten:
the full name and address of the supplier
the date of issue
the quantity and nature of the goods supplied or the scope and nature of the other service
the costs and the amount of tax due on it for the delivery or other service in one sum or, in the case of a tax exemption, an indication that the delivery or other service is exempt from tax
Receipts that are only proportionately attributable to the funded project should be avoided. The prorated amount must be stated and justified together with the receipt.
Uses to be shown separately in the financial plan can only be claimed as expenditure with the prior express consent of the StuRa.
Non-eligible items are not included in the settlement.
§ 23 – Cash
Payments should be cashless.
When using cash registers, a cash book must be kept as a record. Preferably, receipts or, alternatively, personal receipts should be prepared for income.
§ 24 – Request for Interim Settlement
Upon request, the Finance Department must be informed in text form of the current income and expenditure status grouped by item and granted access to the receipts.
§ 25 – Settlement Period
The statement of account for a project can be submitted within six months of the end of the project period once the project has been approved.
Eine Verlängerung dieser Frist kann beim Referat Finanzen beantragt werden. Es gelten dann die Regelungen nach § 20.
§ 26 – Settlements
After full settlement, the project should preferably be closed by the project manager or alternatively the (deputy) budget manager.
The statement of account must be submitted by the person responsible for the project or a representative.
Belege sind in der Finanzsoftware des StuRa im entsprechenden Projekt durch den Projektverantwortlichen anzulegen, einzureichen, auszudrucken, zu unterschreiben und auf Papier mit den entsprechenden Originalbelegen beim Referat Finanzen einzureichen. Für Förderungen nach § 8 ist nur das Anlegen und Einreichen der Belege erforderlich, mit einer Mitteilung wenn alle Belege fertig angelegt wurden.
Invoices that are to be accepted directly by the StuRa must be deposited in the system and submitted no later than 4 days after receipt.
Receipts can be invoices, in accordance with legal requirements, and receipts. Own receipts are generally only permitted for calculations.
Für geförderte Projekte nach §§ 8, 9 ist zusätzlich zu den Belegen eine abschließende Auswertung des Projektes einzureichen. Diese sollte den Umfang einer A4 Seite nicht unterschreiten und eine Reflektion des Projektes enthalten.
The Finance Department checks the accounts for factual and mathematical accuracy. If there are any queries to the applicants during the check, they are required to provide adequate feedback to the Finance Department within one week.
If the check is concluded with a negative result, the settlement is deemed to have been rejected and may have to be rectified. No payment can be made in this case.
If the examination is completed with a positive result, the amount will be transferred to the specified account after submission and verification of the written paper documents.
Das Referat Finanzen wird ermächtigt, bei Projekten von Organen der Studierendenschaft und Projekten nach § 8 eine Bewilligung der Erhöhung des Projektbudgets um nicht mehr als 10 % der Gesamtsumme oder nicht mehr als 10 EUR, im Falle von Projektbudgets unter 100 EUR, im Namen des StuRa zu erteilen. Das Projekt muss dabei im Kern unverändert bleiben.
Part 4.1: Special Provisions for Projects by Students, Student Initiatives and other Funding Recipients
§ 27 – Accounting for Projects Funded by the Studierendenwerk Thüringen
Unless otherwise specified in the application with regard to eligible funding from Studierendenwerk Thüringen, it is assumed that this is shortfall funding. If the amount of funding guaranteed by the StuRa is undercut, the amount guaranteed by the Studierendenwerk can be reduced proportionally to the same extent.
§ 28 – Inspection of the Original Documents
Upon request, the StuRa must be granted access to the original receipts even after the documents have been audited. This is done, for example, to enable an audit by the student councils, the internal audit department, the finance committee or the state audit office. If not submitted with the statement, the original receipts must be kept for ten years.
Part 4.2: Special Provisions for Projects of other Funding Recipients
§ 29 – Proof of Use
Für geförderte Projekte nach § 9 ist ein Verwendungsnachweis einzureichen. Dieser besteht aus:
a final evaluation of the project,
the financial plan approved by the StuRa, supplemented by the actual expenditure and income,
the list of receipts and their allocation to the individual project items in the financial plan,
the receipts
an assurance by the funding recipient that the income and expenses are complete and truthful, that the funds are used exclusively for the funded project and that the same expenses have not been billed more than once
Receipts for all income and expenses must be attached to the statement in the original or as a permanently legible copy. Personal receipts for expenses will not be accepted. If the original receipts are not enclosed, the whereabouts of the original receipts must be stated. The receipts must be numbered consecutively and submitted in the order in which they are numbered. The receipts can be grouped by item. The allocation of the vouchers to the individual items must be presented in a table sorted by voucher number. The allocation must also be presented in a further list grouped by item. The submission of tables may be waived for projects with a small scope, provided that they are not required to check the statement and the Finance department agrees.
The Finance Department may stipulate the electronically processable submission of receipts and overview tables for the audit of extensive documents (generally 20 receipts or more). The Finance Unit may stipulate the use of a document template and a file format that can be used free of charge.
All income generated by the project, in particular further third-party funding that only arises after the application has been submitted, must be included in the statement of account and offset against any shortfall in funding. Third-party funding that has been lost and is to be offset against the StuRa’s funding must be compensated by the student’s own funds, unless the project application indicates a risk of loss. As a rule, all other third-party funding for the project must be offset against the StuRa funding. Sometimes, however, third-party funding is earmarked for a specific purpose or expenditure is subject to special funding. Examples of this are the free/reduced provision of technology or the assumption of certain expenses such as travel costs by third parties. A corresponding earmarking can be stated in the financial application and does not lead to a reduction in the funds approved by the StuRa.
§ 30 – Disbursement
Fundings are paid out after completion of the project and submission of the proof of use.
If an advance payment has been made, the difference must be made up with the amount that has actually been correctly settled. If the funding requirement is higher than the advance payment already made, the remaining amount will be paid to the funding recipient within two weeks without cash.
The payment and – if applicable – the repayment are made cashless. Further details are set out in the approval notice.
Overpaid or reclaimed funding must be paid into the StuRa account in a single payment within two weeks of receiving the audit notice.
Part 5: Final Provisions
§ 31 – Final Provisions
For all projects and events sponsored by the StuRa, the StuRa must be named as a public supporter.
The Finance Department is authorized to issue and announce the aforementioned notifications on behalf of the StuRa.
Discretionary decisions regarding the use of funds, unless expressly regulated otherwise, are made by the StuRa or, by proxy, the (deputy) budget managers with notification to the StuRa.
The StuRa decides on appeals against decisions and notices from the Finance Department.
Part 6: Privacy
§ 32 – Privacy
Copies of identity cards and powers of representation shall be retained for a period of one year after approval of the project statement or one month after rejection of the project application. If these are documents from publicly accessible registers (e.g. extract from the register of associations), the period specified in sentence 1 is quintupled.
The storage in accordance with paragraph 1 is carried out for the purpose of verification in the event of a challenge, as part of legal supervision or auditing by the Finance Committee.
Documents that do not originate from publicly accessible registers shall be stored in accordance with paragraph 1 in a locked cabinet.
Part 7: Entry into Force and Transitional Regulations
§ 33 – Entry into Force
This guideline comes into force on April 1, 2024 after adoption by the StuRa and replaces the external funding guideline of the StuRa dated January 26, 2022 and the internal funding guideline of the StuRa dated July 12, 2023. Adopted by the StuRa of TU Ilmenau in the meeting of March 26, 2024 (33/39-X–1-O01).
§ 34 – Transitional Regulations
Unless otherwise agreed, the provisions of the old funding guideline dated January 26, 2022 apply to external funding already agreed before April 1, 2024 until its conclusion.
Internal projects that were approved before the entry into force are subject to the previously applicable provisions until they are completed. However, the new funding guidelines must already be applied to the resulting invoices.
Attachments
Note
Note on the written form: A simple/normal e-mail does not correspond to the electronic written form. (see § 126 BGB)
Note
Note on text form: In contrast to written form, text form also includes e-mail. (see § 126b BGB)