NOTE: The following text is a translation from German. The English translations of statutes, regulations and budget-specific terms are, unlike the German ones, NOT LEGAL. Even for our financially relevant documents (e.g. fee and work contracts), the English version only serves as an auxiliary offer.
Legal basis and objectives
As a partial body of the university, the student body of the UdK enjoys a legal subjectivity guaranteed by the Berlin Higher Education Act (BerlHG) and thus an autonomy (cf. § 18 para. 1 BerlHG), which also includes a financial sovereignty and the management of its own budgets (cf. § 20 BerlHG). These are prepared and monitored by the Department of Finance. Its main task is the preparation, coordination and control of compliance with the budget of the student body (chapter 25), the budget of the student body for the semester ticket (chapter 26) and the budget estimates specified therein in extended-cameralistic form.
The budgets are adopted by the Student Parliament after the selection and distribution of the titles and after the allocation of funds, after the Finance Officer has prepared the figures and their explanatory part in a long process of coordination with the AStA, the StuPa and its Budget Committee, various subject groups and the budget department of the Central University Administration as a consultative force, so that in the end a document is generated that is capable of consensus and satisfactory to all, that expresses recognizable trends in the student body prospectively in numerical form, consolidates trends in expenditure and implements resolutions of the student parliament financially. In the end, the budgets are approved by the presidium of the university in accordance with § 20 para. 1 BerlHG for the period from April 01 in each case and until March 31 of the following year.
The fact that the budget years of the student body deviate from the calendar year is not so much due to considerations of Feng Shui or other Far Eastern rites, but rather due to the timing of the collection of student body contributions in accordance with § 20 Abs.1 BerlHG. According to the StuPa resolution of 08.07.2020 the current amount of student body contribution is 10.60 EUR p.p./semester of a total of 313.09 EUR and is sufficient to form a budget that must be able to financially form the core areas of the student body. These fees are collected together with the re-registration fees for the respective semester.
According to the budgets, the student body's budgets, for example, comprised a budget volume of EUR 91,000 in fiscal year 2017/18, EUR 95,800 in fiscal year 2018/19 and EUR 96,200 in fiscal year 2019/20. The budget volumes for the semester ticket amounted to EUR 1,443,100 in fiscal year 2017/18, EUR 1,593,600 in fiscal year 2018/19 and EUR 1,554,300 in fiscal year 2019/20.
On average, 285 bookings were incurred per year for the student body budget and 220 bookings were incurred for the semester ticket budget (excluding debit entries).
Student body budget (Chapter 25) - budget year 2021/22
Student body budget for the semester ticket (Chapter 26) - budget year 2021/22
In addition to the student body's household, there is a second household - the one for the semester ticket. This household will directly receive your semester ticket fees, which will then be transferred to the VBB, as well as an administration fee of 2.60 euros from the summer semester 2018, which will be used to pay for the semester ticket office (staff*, office supplies, postage, etc.).
Likewise, the student parliament grants discharge to the respective finance officer and thus expresses its confidence in the AStA as a whole, whereby former officers are released from personal liability. The discharge resolution of the student parliament must always be approved by the Senate Chancellery for Science and Research. For this purpose, the Department of Finance invites tenders on behalf of the student body for an audit after the end of a financial year in accordance with § 20 para. 3 BerlHG, in order to examine whether the business activities of the AStA as a university-political sub-corporation complied with all applicable laws, regulations and agreements. If the activities or the statement of accounts are in accordance with this, discharge can be granted. If the activity deviates negatively from this, the StuPa can decide not to discharge.
If a former financial officer is not discharged after the StuPa has passed a resolution, this expresses the disapproval of the StuPa as a control body, which reserves the right to assert any existing claims for damages by having legal support examine whether criminal action should be taken against the former financial officers appointed by it. This can happen if his/her activities resulted in damage to the budget(s) being monitored. Consequently, exoneration acts as a waiver of claims for damages and an acknowledgement of the non-existence of such.