Skip to main content

DFGProgramAllowance

Maintainers -ImageAndris Prindulis

Guideline on the Use of the DFG Program Allowance (Programmpauschale)

(Formally adopted by the OET Shareholders on 27 March 2026)

This is a controlled document

In line with Open Energy Transition regulatory obligations, changes to Controlled documents must be approved and merged by a code maintainer. All contributions are welcome and encouraged.

Section 1 – Purpose of the Guideline​

This guideline regulates the use of the program allowance (Programmpauschale) granted by the German Research Foundation (DFG) in accordance with the applicable funding conditions of the DFG.

The program allowance serves to cover indirect, additional, and variable project-related expenses that arise in connection with the implementation of DFG-funded research projects and that cannot be directly attributed to individual projects.

Section 2 – Principle of Use​

The program allowance is allocated to the general budget of Open Energy Transition gGmbH. It serves to relieve the general budget of indirect costs arising from DFG-funded projects. The program allowance is not assigned to individual research projects. The program allowance contributes to financing the institutional structures and services required for the implementation of DFG-funded research projects.

Section 3 – Indirect Project-Related Expenditures​

The program allowance is used in particular to cover indirect project-related expenditures that arise from research activities and that typically cannot be directly attributed to individual projects.

Such expenditures arise from the institutional support structures and services required for the implementation of research projects.

These include in particular:

  1. Research administration and project support, including support for proposal preparation, project coordination, reporting, and compliance with funder requirements.
  2. General administration, including organisational management, administrative services, and institutional support functions required for research activities
  3. Financial administration and accounting, including budgeting, financial reporting, audit preparation, and grant management
  4. Information technology infrastructure, including digital collaboration tools, data storage, cybersecurity, and IT support services used for research activities
  5. Institutional research infrastructure and shared services, including organisational resources and systems required to conduct and manage research projects
  6. Communication and dissemination support for research, including preparation, editing, and dissemination of research outputs and publications
  7. Legal and organisational support for research projects, including contractual support, compliance management, and intellectual property advice where applicable

This list is illustrative and not exhaustive. The specific allocation of such costs takes place within the framework of the institution’s general budget management.

Section 4 – Budgetary Treatment​

The program allowance is recorded in the general budget of Open Energy Transition gGmbH. The funds are subject to the general rules of the institution’s financial management and proper accounting practices.

Section 5 – Transparency and Verifiability​

The use of the program allowance shall be transparent and verifiable. Open Energy Transition gGmbH ensures that:

  • the program allowance can be clearly identified in the accounting system
  • its receipt and use are documented within the framework of the institution’s financial management
  • the allocation of the program allowance to support indirect project-related expenditures can be reconstructed through accounting records and internal documentation
  • the use of the funds can be reviewed as part of internal or external audits.

Section 6 – Responsibilities​

The CEO of Open Energy Transition gGmbH is responsible for:

  • implementing this guideline
  • ensuring the proper use of the program allowance
  • ensuring transparency and verifiability of the use of the funds.

The Head of Finance of Open Energy Transition gGmbH is responsible for:

  • implementing the accounting treatment of the program allowance in accordance with this guideline
  • ensuring that the program allowance is correctly recorded in the accounting system
  • maintaining documentation that allows the receipt and use of the program allowance to be verified
  • supporting internal or external audits related to the program allowance.

Section 7 – Entry into Force​

This guideline enters into force on 27.03.2026.

It applies to all DFG-funded projects carried out by Open Energy Transition gGmbH from this date onward.

Annex I: Explanatory Note on the Implementation of the Guideline on the Use of the DFG Program Allowance

Open Energy Transition gGmbH​

1. Purpose of the Note​

This note explains how the Guideline on the Use of the DFG Program Allowance is implemented in the financial management and accounting system of Open Energy Transition gGmbH.

It serves to ensure transparency and verifiability for internal oversight, auditors, and the German Research Foundation (DFG).

2. Role of the Program Allowance​

The DFG Program Allowance (Programmpauschale) serves to cover indirect, additional, and variable project-related costs that arise in connection with the implementation of DFG-funded research projects.

In accordance with the guideline:

  • the program allowance is allocated to the general budget of the organisation,
  • it is not assigned to individual projects, and
  • it supports the institutional structures and services required to conduct research projects.

The program allowance therefore contributes to financing the organisational capacity required for the implementation of DFG-funded research. The program allowance must not be used to increase or supplement direct project funding.

3. Accounting Treatment​

Within the accounting system of Open Energy Transition gGmbH:

  • the program allowance is recorded as institutional income associated with DFG project funding,
  • it is identifiable in the organisation’s accounting records, and
  • it contributes to financing indirect institutional expenditures.

Typical areas supported correspond to the categories defined in Section 3 of the guideline, including:

  • research administration and project support
  • financial administration and grant management
  • IT infrastructure and digital working environments
  • institutional administration and management functions
  • communication and dissemination of research outputs
  • legal and organisational support for research activities

These expenditures arise as indirect consequences of research activity and cannot normally be attributed directly to individual projects.

4. Financial Management Responsibilities​

Responsibility for the implementation of the guideline lies with the CEO. Operational responsibility for the accounting treatment and documentation of the program allowance lies with the Head of Finance, who ensures that:

  • the program allowance is correctly recorded in the accounting system
  • the receipt of funds can be clearly identified
  • documentation is maintained to support internal oversight and external audit.

5. Transparency and Auditability​

The accounting system and internal documentation of Open Energy Transition gGmbH ensure that:

  • the receipt of the program allowance is clearly identifiable
  • the use of the funds can be reconstructed through accounting records and financial documentation
  • expenditures supported by the program allowance correspond to the categories described in the guideline.

This enables verification during internal reviews or external audits.

6. Relationship to the Institutional Budget​

The program allowance forms part of the institutional budget and contributes to financing indirect costs generated by research activity.

It therefore supports the institutional structures required to conduct DFG-funded research projects.