What activities may be carried out as grant-financed research activities, and what may be recognised as income?
Non-commercial research activities that are natural offshoots of ordinary activities and are financed through revenues may be carried out as grant-financed research activities.
Private donations or grants, revenue in connection with cooperation agreements, public foundation and programme funding etc. for research may be recognised as income.
Commercial research activities are to be carried out in accordance with the general regulations on income-generating activities.
What activities may be carried out as grant-financed activities, and what may be recognised as income?
Non-commercial activities that are natural offshoots of ordinary activities and are financed through revenues may be carried out as grant-financed activities.
Private donations or grants, revenue in connection with cooperation agreements, public foundation and programme funding etc. for research may be recognised as income.
When can the project be initiated?
Projects partially assumed to be financed using ordinary funds can be initiated within the framework of the normal grant before there is a legally binding promise of support. In the absence of any external financing, losses will be covered by ordinary funding.
Projects that do not require co-financing may not be initiated until there is a legally binding promise of support. As far as possible, the grant must be received in advance or on an ongoing basis corresponding to the university's payment of expenses. Any losses on subsidies recognised as income must be covered by ordinary funding.
When can co-financing take place?
Aarhus University's ordinary funds may only be used for co-financing of projects receiving funding if the university itself has a research-related interest in them. The university's expenditure is paid as part of normal activities.
Co-financing of projects etc. cannot take place in cases where subsidies from state foundation or programme funding etc., pursuant to the Danish Finance Act or other legislation, are assumed to cover project expenditure.
What should you generally be aware of in connection with co-financing?
As a public research institution, Aarhus University is obliged to publish the results of the research that is wholly or partially financed by public funds.
It may be a matter of illegal state aid if the university co-finances a research project and knowledge is obtained that only benefits the company with which the university is collaborating.
Can expenses be paid for administration?
In connection with grant-financed research activities and grant-financed activities, expenses can be paid for administrative contributions, contributions to joint expenses etc. that are part of ordinary funding and are recorded as extra costs in the project’s financial statements.
What are the rules in connection with appointment of staff for the project?
Staff can be appointed to grant-financed projects in accordance with the provisions on income-generating activities.
For more detailed answers, please see the Ministry of Finance's budget guidelines.