1. Should receipts be submitted together with the expenditures form?
Receipts only need to be submitted when this is a stipulation of the "Special Grant Conditions". In all other cases, receipts only need to be submitted at the request of the Stiftung.
2. Which receipts need to be submitted?
Generally only the receipts for expenses paid for with Stiftung funds.
3. Do I need to send the original receipts?
Yes, please send us the originals. If, in certain cases, this is not possible, please send us a copy of the receipt with a note explaining the reasons for sending a copy, as well as confirmation that it is a copy of the original receipt.
4. What are auditable financial documents?
Auditable financial documents include invoices, receipts, balance sheets, travel expense reports, and similar documents. The documents must clearly identify the final recipient of the respective grant funds. In addition, it is imperative that the relationship to the project is recognizable. If this is not the case, you can explain this directly on the receipt or in the receipts list.
For example, a taxi receipt needs to include the route (origin and destination), the occasion (such as a project meeting), the reason (such as heavy baggage), and the names of any people traveling with you, if applicable. A restaurant receipt needs to include the meal’s occasion as well as the participants and their positions. Additional information can be found under the Receipts tab in the 6th, 7th, and 8th questions: "How are travel costs expensed?", "How are personnel costs expensed?", and "How are fees expensed?"
The individual receipts must be numbered according to the receipts list and should be enclosed in the same order as they appear on the list. Additional information can be found under the Receipts List tab in the 1st question: "What do I need to bear in mind when filling out the receipts list?"
5. How do I expense costs that were only partially paid for with Stiftung funds?
When a receipt is paid for from multiple sources of financing, you must note on the receipt the total paid from Stiftung funds and the total paid from other sources (your own funds, other grant providers). If the receipt lists individual items, you can mark them on the receipt and add them together.
If one type of cost is divided across multiple financing sources, the basis for calculating the split must be indicated.
6. How are travel costs expensed?
When expensing travel costs, please create a cover sheet that includes the following information:
- Name and address of the traveler
- Origin and destination of the trip
- Reason for the trip
- Length of the trip
- Traveler’s signature
- List of receipts
Please add all original documents to this cover sheet (tickets, boarding passes, taxi receipts, etc.).
Private vehicles or taxis should only be used in justified cases. The reason for use should be noted on the travel expense report or the individual receipts. Trips with a private vehicle in Germany can be reimbursed at a flat rate of up to EUR 0.30 per kilometer.
7. How are personnel costs expensed?
Personnel costs must be accounted for differently depending on the type of the position. A payroll account statement and/or bank account statement suffice for full-time positions within the scope of a project. For part-time positions, an overview must be submitted which documents the hours worked for the project or the percentage of hourly pay attributed to the project. Fees are expensed as material costs. Information on logging receipts can be found under the Receipts tab in question 8: "How are fees expensed?"
8. How are fees expensed?
Contractual agreements must always be made in writing. The agreement must contain the following:
- The subject of the agreement
- A clear description of the services rendered by the contractor
- The basis for calculating compensation (such as an hourly rate, daily tasks, etc.)
- Liabilities and obligations arising from taxes, insurance, and other duties (such as whether VAT is included)
The invoice must contain the following:
- General information: fee recipient’s name, address, and tax ID number
- The service rendered
- The time period in which the service was rendered and/or the hours worked
- The applicable VAT rate
9. What do I need to keep in mind when dealing with receipts in a foreign language?
Receipts in a foreign language other than English must include a translation of the most important items so that the type of cost, the relationship to the project, and the total amount invoiced is clearly discernable.
10. What do I need to keep in mind when dealing with receipts in a foreign currency?
The exchange rate on the day of the foreign currency translation needs be indicated on the receipt. In addition, a receipt for the translation of euros into the respective currency needs to be submitted (bank receipt for the translation, account statement showing the foreign transfer, etc.).
11. What should I do if a receipt is missing?
If a receipt for a minor payment (such as a parking ticket, coin-operated telephone, etc.) or a service rendered yourself is not available or has been lost, a self-prepared document may be accepted instead in certain exceptional cases.
A self-prepared receipt must contain the following information:
- Payment recipient with complete address
- Type of expense (such as parking ticket)
- Reason for payment which clearly states the relationship to the project
- Date of the expense
- Costs (total and individual prices, if applicable) with VAT shown separately or information regarding tax exempt status
- Documentation of the price (such as a price list)
- Reason for submitting a self-prepared receipt (such as loss, theft, use of a vending machine that does not issue receipts)
- A personal statement such as "I hereby confirm that the information provided is accurate and complete, that I will not be reimbursed for these expenses from anyone else, and that I have not applied for and will not apply for a reimbursement of these expenses from anyone else."
- Date the self-prepared receipt was issued
- Signature of the person who prepared the receipt (and if possible, of a second person who is authorized to represent the institution, for example a member of the board)
12. Can I expense costs that were not incurred during the duration of the project?
The duration of the project is specified in the commitment letter. Only expenses incurred during this specified period of time can be submitted.