B: Bankverbindung (Bank Account) to Budgetierung (Budgeting)

Bankverbindungen (Bank Account Details)

You may find bank account details of Freie Universität Berlin here.

Auslandsüberweisung (Adresse) [Foreign Bank Transfer (Address)]

In some cases, the payment partner needs information about the address of the university’s main bank in order to process payments from foreign countries. The address of Deutsche Bank AG is: Unter den Linden 13-15, 10117 Berlin, Germany.

Bargeld (Cash)

Non-cash payment transactions are preferred, i.e. as a general rule, payments have to be made without the use of cash (generally via bank transfer).

Before establishing a (decentralized) receiving office for cash payments, it has to be checked whether such payments can be processed using the pay stations.

Newsletter H 03/2016 provides information about receiving payments for Freie Universität Berlin, safe and secure storage of cash inside university facilities, and cash-in-transit security.

For information on applying for discretionary funds, please see Newsletter H 3/2001.

Please note that it is not possible to deposit safebags at local bank branches. Safebags must be turned in at the Cash Desk of the Hauptkasse during the office hours.

See: Barscheck (Cash Checks); Erstattung (Refunds); Kassenautomat (Pay Stations); Selbstbewirtschaftungsmittel (Discretionary Funds)

Barscheck (Cash Checks)

Cash checks should be used for the payment of advance payments for forwarding (e.g. meetings, conferences, visiting scientists and scholars, field research, and discretionary funds). In the case of visiting scientists and scholars from abroad, the bank transfer process may not be feasible (e.g. due to high transfer fees, long payment times or lack of infrastructure). For these cases, payment by cash check or payment via Division IV are alternative methods.

A cash check can either be issued directly to the visiting scientist/scholar, or – as an advance payment for forwarding – issued to a staff member/employee (university employees with their own area of responsibility) of the relevant division/department. Since checks can only be picked up in person at the Hauptkasse (Cashier’s Office) of Freie Universität Berlin, which is usually not reasonable to ask of a visiting scientist/scholar, the second method is generally preferred for such persons. The check can be cashed free of charge at a specific branch of Berliner Sparkasse. The visiting scientist/scholar must confirm receipt of the money transfer on the payroll clearing form. For smaller amounts, disbursement by the project management has also proven to be a good alternative. In principle, combining various forms of money is not allowed.

Newsletter H 03/2016 provides information about the safe and secure storage of cash inside university facilities and cash-in-transit security.

See: Exkursionen (Study Trips), Selbstbewirtschaftungsmittel (Discretionary Funds)

Beauftragter für den Haushalt

At Freie Universität Berlin, the Director of Administration and Finance is the Budget Officer. He is responsible for preparing financial planning documents and the documents for the draft budget (estimates) as well as for the implementation of the budget plan. In addition, the Budget Officer is involved in all measures of financial significance. He can delegate tasks related to the implementation of the budget.

See: Wirtschafterbefugnis (Management Authorization for Budget Funds)

Befangenheit (Bias)

“Fear of bias” means there are suspicions that a public official cannot be impartial when exercising his/her duties. The criteria for determining potential bias are described in more detail in Section 1 of the German Administrative Procedures Act (Verwaltungsverfahrensgesetz / VwVfG).

See: Ausgeschlossene Personen (Excluded Persons)

Berufungs- und Bleibemittel (Appointment and Retention Funding)

Appointment or retention funding granted for the start or continuation of a professorship at Freie Universität Berlin is to be obtained via the respective Department Administration. For the management of these resources, both the relevant budget regulations and procedural principles of Freie Universität Berlin apply.

Beschaffungen – EDV / IT (Procurement – IT)

In general, the regulations set out in FU Newsletter 07/2009 apply to the procurement of IT equipment and materials. As soon as possible, the II C Procurement subdivision (Central University Administration) will offer the standard IT components in the BIOS-FU, the FU’s online shop, for purchase by all FU facilities. As a rule, the available standard IT components have to be procured via BIOS-FU.

See: BIOS-FU

Beschaffungen - Mobiliar (Procurement – Furniture & Furnishings)

Furniture and furnishings are procured through the II C Procurement subdivision (Central University Administration). Furniture and furnishings are paid for by the locally available funds (decentralized process).

Bestellbefugnis (Purchase Authority)

The purchase authority is the authority to conclude legally binding contracts for the provision of goods and services with third parties on behalf of Freie Universität Berlin (legal power of representation).

Upon request, a BIOS purchase authority is granted for orders with a maximum order volume of 250 euros per order, which is explicitly limited to orders placed via the university’s own BIOS.FU online shop.

Only persons who have been granted management authorization for budget funds can initiate orders that exceed this limit (250 € and higher).

The department administrations and the divisions of the Central University Administration can apply to the II A 1 Budgeting and Budget Management team for the BIOS purchase authority as well as for management authorization for budget funds.

See: Wirtschafterbefugnis (Management Authorization for Budget Funds); BIOS-FU

Besucherbetreuung (Visitor Support and Hospitality)

Expenses for visitor support and hospitality should only be incurred when necessary. With respect to the procedural and accounting requirements, the information and guidelines concerning the funding of expenses for visitor support and hospitality must be complied with.

Betrieb gewerblicher Art (Commercial Institution Established under Public Law)

A commercial institution established under public law distinguishes between the taxable activities of institutions in the public sector and the non-taxable activities involving the exercise of public authority. The taxation of commercial activities of institutions in the public sector is intended to ensure fair competition vis-à-vis fully taxable private competitors.

The legal definition of a commercial institution established under public law can be found in Section 4 (1) of the German Corporation Tax Law (Körperschaftsteuergesetz / KstG). According to the law, a commercial institution established under public law exists if an institution “undertakes an economic activity on a continuing basis for the purpose of generating revenue not arising from agriculture or forestry, and such activities are commercially distinguished from the overall activities of the legal entity. The intent to realize a profit and participation in general business transactions are not required.” The definition of a commercial institution established under public law is also relevant to income tax. Therefore, the public sector is only considered an entrepreneur as defined by the German Value Added Tax Act (Umsatzsteuergesetz) insofar as the business activities of its commercial institutions established under public law are concerned, and only provides services subject to sales tax/VAT within the scope of the activities of such institutions.

Budgeterhöhende Einnahmen (Revenues Increasing the Budget)

In order to motivate the departments to independently generate revenues, a supplementary budget is automatically provided in the full amount for revenues related to the following items and commitment items. A separate application is not required.

11101 (Administration and dunning fees),
11115-000 (Treatment charges; Department of Veterinary Medicine)
11120 (Fees for attending seminars, classes and courses)
11180 (Tuition and enrollment fees)
11901 (Publications)
11902-000 (Handover of income earned from secondary employment; only Department of Veterinary Medicine)
11931 (Student co-payments)
11961-081 (VAT/sales tax refund for commercial institutions established under public law)
11979 (Various revenues)
11981 (Sales of used materials and scrapped items)
12504 (Payment for services for others)
12511 (Sales revenues)
13201 (Sale of vehicles)
13202 (Sales of scrapped capital goods)
90070 (Expenses for safe custody of budget items; only Department of Veterinary Medicine and Chapter 09 (Service Areas) and Chapter 70 (Safe Custody) funds

Budgetierung (Budgeting)

Budgeting refers the provision of funds to an account allocation or the transfer of funds to another account allocation in order to cover a demand.

In this context, the information and guidelines regarding the budgeting variants and extensions of the decentralized authorizations for budget transfers must be taken into account.

Division II: Finances, Procurement, and Position Management