Neue Anforderungen der EU an die Rechnungslegung -

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1 Neue Anforderungen der EU an die Rechnungslegung - Modelle zur Umsetzung in den Hochschulen Expectations of the European Commission - Perspectives of the EU Research Policy Walter Schwarzenbrunner GD INFSO Friedrich-Alexander-Universität Erlangen-Nürnberg 23. Oktober

2 Agenda Introduction EU Policy milestones The perspectives of EU Research Policy Conclusions & Recommendations 2

3 Agenda Introduction Information Society Policies at a glance Background for modernising universities EU Policy milestones The perspectives of EU Research Policy Conclusions & Recommendations 3

4 Introduction Information Society Policies at a glance Regulating the Market: Europe's Information Society has grown partly due to European initiatives such as the liberalisation of the telecommunications sector, the GSM standard, international roaming tariffs and the Audiovisual Media Services (AVMS) Directive. EU Research: Information Communication Technologies research is not just a matter of research and development, ICT- policies are in FP7 the 3 rd thematic area of the Specific Programme Cooperation and takes up the single largest portion (over 9 bn). Take-up: The EU framework for addressing the main challenges and developments in the information society and media sectors in the years up to 2010, the ICT Policy Support Programme, econtentplus and the MEDIA Programme. 4

5 Introduction Information Society Policies at a glance Viviane Reding, Commissioner for Information Society and Media Fabio Colasanti, Director-General 5

6 Introduction Background for modernising universities Ein Rűckblick Die Umformung der Universitäten in ihre jetztige Verfassung wurde wesentlich dadurch bedingt, dass ihnen der Staat eine materielle Hilfe gewährte, dafuer aber auch das Recht in Anspruch nahm bei Ihrer Leitung mitzuwirken. Der Gang dieser Entwicklung war in den verschieden Ländern Europas verschieden Hermann von Helmholtz, Rede am 15. Oktober 1877 Űber die Akademische Freiheit der Deutschen Universitäten an der Friedrich-Wilhelms-Universität zu Berlin 6

7 Introduction Background for modernising universities General trends from the university perspective: Governance reform Diversifying missions Quality and innovation in course provision Excellence in research and its exploitation Collaboration with industry and other RTOs 7

8 Introduction Background for modernising universities Modernising universities in order to promote European competitiveness Treaty of Nice, Part Three: Community policies Title XVIII: Research and technological development Article The Community shall have the objective of strengthening the scientific and technological bases of Community industry and encouraging it to become more competitive at international level, while promoting all the research activities deemed necessary by virtue of other chapters of this Treaty. 8

9 Agenda Introduction EU Policy milestones The perspectives of EU Research Policy Conclusions & Recommendations 9

10 EU Policy milestones The Lisbon Strategy (2000 / 2005) Communication Modernisation Agenda (2006) Aho Report (2006) ERA Green Paper (2007) ERA Green Paper follow-up (2008) ERA Expert Group (2008) 10

11 EU Policy milestones The Lisbon Strategy - new start 2005 The Triangle of the Lisbon Strategy 11

12 EU Policy milestones The Lisbon Strategy - new start 2005 Knowledge and Innovation for Growth In many ways, the existing approaches to financing, governance and quality are proving inadequate to meet the challenge of what has become a global market for academics, students and knowledge itself. Commission [COM (2005) 24] 12

13 EU Policy milestones Modernisation Agenda 2006 Ensure real Autonomy and Accountability Universities will not become innovative and responsive to change unless they are given real autonomy and accountability. In return for being freed from overregulation and micromanagement, universities should accept full institutional accountability to society at large for their results. This requires new internal governance systems based on strategic priorities and on professional management of human resources, investment and administrative procedures. Commission Communication [COM(2006) 208 final] 13

14 EU Policy milestones The Aho Report 2006 Creating an innovative Europe Improve productivity of R&D. Responsible Partnering between universities and industry for effective knowledge transfer. Financial mobility requires an effective venture capital sector and new financial instruments for the knowledge-based economy [Aho Report Pre-commercial Procurement: Driving innovation to ensure sustainable high quality public services in Europe Commission Communication [COM(2007) 799 final] 14

15 EU Policy milestones Green Paper 2007 The European Research Area: new perspectives Such changes can happen only if research institutions, notably universities, are given autonomy to position themselves, cooperate and compete at European and international levels, and better link their research activities to the needs of industry and society. This must go hand in hand with growing professionalism in the management of research and adherence to more transparent standards of accountability. Reforms under way in many countries need to be completed and extended to the whole of Europe. Commission [COM(2007) 161 final] 15

16 EU Policy milestones Report of the ERA Expert Group 2008 ERA Green Paper follow-up - ERA Expert Group Report: Strengthening research institutions with a focus on university-based research Identification of 4 areas needed to strengthen universities: Funding and autonomy Governance, accountability and performance Collaboration and partnerships Human resources [Report ERA Expert Group 16

17 EU Policy milestones Report of the ERA Expert Group 2008 The ERA Expert Group Report Recommendation 3: Universities need to strengthen accountability and demonstrating an efficient and effective use of funds, better understanding of their costs, state of the art governance and professional management. Increasing investment and institutional autonomy must go hand in hand with mechanisms to ensure full transparency and accountability to society. Development of more robust cost systems, taking more responsibility on their on financial sustainability. Public and private sponsors of R&D to provide more resources to meet the full costs of the research. 17

18 EU Policy milestones RTD Expert Group The RTD Expert Group: Impact of external project-based research funding on financial management of universities Degree to which the conditions of external funding can assist the move towards full recovery of research costs as a major component of sustainability of universitybased research. Focus on the funders perspective Research funding indicators Results December

19 Agenda Introduction EU Policy milestones The perspectives of EU Research Policy EU Research: some key figures EU Research: accountability context FP7 - New accounting modalities Conclusions & Recommendations 19

20 The perspectives of EU Research Policy EU Research: some key figures Incr easi ng annual FP budget i n bi l l i on

21 The perspectives of EU Research Policy EU Research: some key figures FP7 Specific Programmes Mio Specific Programme 1: 1: Cooperation 32,413 Specific Programme 2: 2: Ideas 7,510 Specific Programme 3: 3: People 4,750 Specific Programme 4: 4: Capacities 4,097 21

22 The perspectives of EU Research Policy EU Research: some key figures SP 1 Cooperation - budget per thematic area Mio Health Food, Agriculture and Fisheries, Bio-technology Information and Communication Technologies Nano-sciences, Nano-technologies, Materials and new Production Technologies Energy Environment (including Climate Change) Transport (including Aeronautics) Socio-economic Sciences and the Humanities Space 6,100 1,935 9,050 3,475 2,350 1,890 4, ,430 Security 1,400 22

23 The perspectives of EU Research Policy EU Research: some key figures About 2,000 new projects launched per year At peak activity > 30,000 proposals and > 4,000 experts per year EU financial support: 5.0 billion per year 10 billion (2012) Average of 14 organisations from 6 countries per project FP7 is the EU s main instrument for funding research in Europe between 2007 and Budget: over 50 billion (41% budget increase from FP6 at 2004 prices) Duration increased from 4 to 7 years (except for Euratom FP) 23

24 The perspectives of EU Research Policy EU Research: accountability context European Court of Auditors, external auditor of the EU, finds a material level (above 2%) of errors in costs declared by beneficiaries (Annual Reports ) and all previous reports Annual Activity Report (AAR) accompanied by DG s declaration of assurance EU budget subject to an annual discharge procedure (EP + Council) EU Research: Direct management by the European Commission full management responsibility 24

25 The perspectives of EU Research Policy EU Research: accountability context EU Research policy challenge Support policy objectives (Lisbon process and mondernisation agenda) Increase efficiency through simplification Reduce risk of errors achieve reasonable assurance on legality and regularity of programme implementation 25

26 The perspectives of EU Research Policy FP7 - New accounting modalities Objectives Simplification Uniform and fair rules for all Incentives for improved financial management (full cost accounting) Smooth transition Main new modalities No additional cost model in FP7 FP7 transition rate 60% of indirect eligible costs (review in 2009) Ex ante audit certification 26

27 The perspectives of EU Research Policy FP7 - New accounting modalities Additional Cost Model Full Cost Model University funding rate 100% 75% Overheads 20% max. 60% (transition rate) FP6: additional staff eligible FP7: all staff eligible EU contribution under FP7 rules FP6 rules 27

28 The perspectives of EU Research Policy FP7 - New accounting modalities Ex ante certification - procedure Optional use for beneficiaries Two forms of ex ante certification for Personnel & Indirect Costs (CoM) for Average Personnel Costs (CoMAV) External auditors will provide information according to a specific format defined via agreed Terms of Reference (Grant agreement, Annex VII) Competent public officer (research organisation, public bodies, higher education establishments) Commission decides on acceptance and notifies beneficiary 28

29 The perspectives of EU Research Policy FP7 - New accounting modalities Ex ante certification main advantages Waives the obligation to submit Certificates on Financial Statements for interim payments Valid for the duration of FP7 Lightened ex post audit procedures (compliance to methodology vs. audit tests) Early detection and correction of possible methodological errors ( fix the future ) Simplification and legal assurance 29

30 The perspectives of EU Research Policy FP7 - New accounting modalities Personnel costs - Time-recording (1) For Direct Personnel & Indirect Costs calculations Person-based full time-recording system* = Per researcher/employee working on research projects, allocating time to the different activities (research, education, management, administration, training, sickness, holidays) yearly basis, no estimation, properly authorized * Project-based time-recording system = Minimum requirement Form D (CFS) 30

31 The perspectives of EU Research Policy FP7 - New accounting modalities Personnel costs - Time-recording (2) Why full time-recording system? To be able to accurately calculate annual productive hours which are the basis for the correct calculation of the hourly personnel rate To avoid double charging time of the same personnel to several activities/projects 31

32 The perspectives of EU Research Policy FP7 - New accounting modalities Personnel costs - averages In order to give reasonable ex-ante assurance that average costs charged will not significantly differ from the actual costs if calculated per person, the next conditions are to be fulfilled: The costs used to calculate the average rates must be actual and not budgeted or estimated figures There must be a sufficient number of personnel categories (the fewer categories the higher the risk of deviations) The methodology must be applied in a fair manner (i.e. not selecting the researchers working on EC projects using financial criteria) There should be a sufficient number of researchers working on EC projects as to give reasonable assurance on the levelout of the individual deviations 32

33 The perspectives of EU Research Policy FP7 - New accounting modalities Indirect costs - Which method? Real Indirect Costs Flat Rate Normal Simplified 20% 60% * Do I have an analytical accounting system allowing to determine with certitude the indirect cost related to research activities? IF THE ANSWER IS NO, THEN: Do I have an accounting system allowing to identify all my indirect costs and a reliable cost driver to allocate them? YES YES NO * Only applicable to non-profit public bodies, secondary and higher education establishments, research organisations and SMEs 33

34 The perspectives of EU Research Policy FP7 - New accounting modalities Indirect costs - Which method? Higher education: 1464 FP7 ICT participants until October 2008 Actual Indirect Costs: 254 Special Transitional Flat Rate: 962 Simplified Method: 48 Standard Flat Rate:

35 Agenda Introduction EU Policy milestones The perspectives of EU Research Policy Conclusions & Recommendations 35

36 Conclusions & Recommendations Keep the policy objectives in the focus Competitiveness and sustainability Get your management system right Right planning, accounting and reporting for simplification and assurance purpose Go for policy incentives Rewarding of economic acting, not creative accounting, more management autonomy and power of decision Consider ex ante certification in FP7 New instrument for good management Training in the Member States (e.g. financial project management) 36

37 References CORDIS DG Research DG INFSO DG EAC 37

38 Vielen Dank fűr Ihre Aufmerksamkeit! 38