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As budget changes may arise during the implementation of the project, it is permittable to reallocate saved funds to other (existing or new) activities, provided that this reallocation does not change the nature of the project. If the amount to be reallocated is within the allowance amount for approved activities, you are free to make the changes without prior consultation. If the approved reallocation allowance is exceeded, new activities are created or you are unsure about what to do, please get in touch with your contact at Robert Bosch ��һ�Թ��� GmbH in good time. A change to the budget plan that exceeds the reallocation allowance always requires a written application before the end of the support period. You will need to explain the reasons and provide an updated budget plan (documents for project application). The change to the budget plan must be confirmed in writing by Robert Bosch ��һ�Թ��� GmbH. Unauthorized changes to the budget plan will result in the corresponding funds being reclaimed.

The reallocation allowance is agreed at a fixed, maximum percentage rate per activity. You will find your specific reallocation allowance below the budget plan in your contract. If not all funds for an activity are needed in the course of the project, the saved amount can be reallocated to another agreed activity. The reallocation allowance represents the maximum amount up to which you can make changes to the budget plan without the prior approval of Robert Bosch ��һ�Թ��� GmbH. The reallocation allowance does not apply to new activities that were not yet included in the budget plan at the time the project was approved by Robert Bosch ��һ�Թ��� GmbH. Creating new activities always requires the written approval of Robert Bosch ��һ�Թ��� GmbH.

It is sufficient to submit receipts for expenses covered by the funds provided by Robert Bosch ��һ�Թ��� GmbH. All receipts must be submitted in electronic form, ideally in pdf format.

Auditable documents include invoices, receipts, cash reports, travel expense reports, and such. The documents must clearly indicate the final recipient (e.g. issuer of the invoice) of the funding amount. It is important that the project reference is clearly identifiable. If this is not the case, you can explain/add it directly on the receipt or in the list of receipts. A taxi receipt must include, for example, the route (point of departure and destination), occasion (e.g. project meeting), reason (e.g. heavy luggage) and, if applicable, other travelers. A restaurant bill must state the reason for the event as well as the participants and their roles.

If an invoice has been settled from several sources, the amount allocated to Robert Bosch ��һ�Թ��� GmbH’s funds must be noted on the receipt. If the receipt includes individual/different items, you can mark and total them on the receipt. If a cost item is distributed among several funding sources, please specify the calculation basis for the split.

To settle travel expenses, please use the “Travel Expenses” form, to be found under “Further Documents”.

Add all individual receipts (tickets, boarding passes, taxi receipts, etc.) to this form. If airplane tickets and/or boarding passes are not available, an invoice with confirmation from the passenger that the flight was taken and that no third-party reimbursement has been made will be accepted as suitable proof. Private vehicles or taxis should only be used in justified cases. The reason must be noted on the travel expense statement or the individual receipts. For car trips in Germany, up to €0.30 per kilometer can be claimed.

HR costs are accounted for in different ways depending on the type of position. In the case of full-time positions on the project, an extract from the payroll accounting or account statements is sufficient. In the case of part-time jobs, an overview must be created showing the hours spent on the project or the percentage share of the respective hourly remuneration (extract from the payroll accounting).

Contracts must always be fixed in writing and include the following points:

• subject matter of the contract
• clear description of the contractor’s services
• calculation basis for the remuneration (e.g. hourly rates, daily rates)
• tax, insurance and other obligations (e.g. whether VAT is included)

The invoice must include the following points:

• general information: name, address, tax ID of fee recipient
• services rendered
• service period or the number of hours worked
• VAT rate, if applicable

In addition to the standard details, the actual event and number of people served must be given when hospitality costs are invoiced. In addition to the standard invoice information, the number of overnight stays, number of people and length of stay must be itemized for the paid costs of overnight stays. Reservation confirmations are not accepted as receipts.

Any foreign-language receipts – other than those in English – must be translated roughly into English or German so that the cost item, project reference and invoice amount are clear.

In the case of transfers to contract partners outside the euro zone, the first conversion takes place when the payment installment(s) (according to the payment plan specified in the contract) is transferred from Robert Bosch ��һ�Թ��� GmbH to the contract partners. The foreign currency amount received by the contract partner, including the exchange rate upon receipt, must be verified with a bank statement.

Should there be further conversions into other currencies during the course of the project, the conversion rate at the time of the conversion must be stated for each conversion (invoice or bank statement).  

Ideally, one or more columns should be added to the list of receipts so that the individual conversion steps can be displayed clearly and comprehensibly. It must be possible to understand how the euro amount was calculated using the individual conversion steps into the respective foreign currency.

Example: You are a contract partner in the USA and receive RBSG funding in two installments (conversion from EUR to USD when transferring the payment installments). However, you not only pay invoices in USD, but some of the invoices are due in Mexico, for instance, i.e. there is an additional conversion from USD to MXN at the time of the invoice settlement. The list of receipts must clearly show when and at what rate the EUR grant of Robert Bosch ��һ�Թ��� GmbH was converted into USD and when and at what rate the USD amount was further converted in order to pay the invoice in MXN. In turn, the MXN amount of the invoice can then be traced back in two steps to a EUR amount claimed from Robert Bosch ��һ�Թ��� GmbH.

If you are a contract partner in the euro zone and also pay invoices in other currencies, the exchange rate at the time of conversion (= time of invoice settlement) for each invoice must be stated in the list of receipts.

If no receipt is available for a minor service (e.g. parking ticket, payphone, etc.) or an in-house service or if the receipt has been lost, an internal receipt can be accepted as replacement in exceptional cases.

An internal receipt must include the following information:

• recipient of payment with full address
• type of expenditure (e.g. parking ticket)
• reason for payment, which clearly shows the project reference
• date of expenditure
• costs (total and individual prices, if applicable) with VAT shown or reference to tax exemption
• documentation of the amount (e.g. price list)
• reason for internal receipt (e.g. loss, theft, use of a vending machine that does not produce a receipt)
• confirmation, e.g. “I confirm the accuracy and completeness of my information and certify that I will not be reimbursed for these costs by any other third party and that I have not applied for nor will I apply for reimbursement of these costs from any other third party.”
• date of issue
• signature of the issuer/payee (and preferably a second person authorized to represent the institution, e.g. a board member)

The support period is specified in the contract. Only expenses incurred and settled during this period can be claimed. The invoice date and the period of service provision are decisive.

We only require receipts with the evidence of use in the case of cooperation agreements with foreign partners. For domestic partners, a statement of evidence of use alone is sufficient. Detailed information can also be found in the contract annex under "Notes on Accounting and Document Management".