Operating expenses and purchasing

Each account has a responsible. Any employee in the department can only use money from the department’s expense account if the account responsible has pre-approved the expense. Only the account responsible can approve the invoice in IndFak for the responsible account. In case an account responsible receives an invoice in IndFak that does not belong to his or her account, the invoice should be forwarded to the account responsible who has the expense.

Every invoice approved by the account responsible is sent to the financial controller for final approval in IndFak. The financial controller will also check if the invoice is properly approved by the account responsible. In case the invoice in IndFak has not been approved by the account responsible, the financial controller forwards the invoice to the account responsible for approval.

The MPE management wishes to increase permanent VIP employees’ financial autonomy. In addition, they want to support early‑career researchers, which was one of the recommendations from last year’s research evaluation.

They are therefore introducing two initiatives as a pilot until the end of 2026:

1. A de minimis threshold for small purchases under DKK 2,000.
2. An annuum of DKK 25,000 for tenure track assistant professors.

For both small purchases and the annuum, the funds must of course only be used for expenses relevant to the work. Use the rule of thumb: “Would my manager approve this?” If in doubt, you are encouraged to ask your immediate manager or Head of Secretariat Morten Flarup.

De minimis threshold for small purchases under DKK 2,000

All permanent VIP staff – i.e., researchers and teaching staff – may from now on make individual work‑related purchases under DKK 2,000 without asking their manager. Purchases must be for personal work use such as it-equipment, office supplies, office furniture, teaching books. Do not use the money to buy things for projects or labs. Lab costs should always go through the lab administrator.

Purchases below the threshold should not be seen as new expenses, but as expenses that previously required managerial approval. The aim, as stated, is to increase autonomy for VIP staff.

Practical information
The procedure for expenses above the threshold is as usual and require approval from the relevant account responsible.

All purchases, both over and under the threshold, must be accounted for according to their purpose, e.g., charged to the department’s operational budget, the teaching budget or the research budget. 

See Account information for use when accounting at MPE for more details.

Annuum of DKK 25,000 for tenure track assistant professors

An annuum is a financial framework that a defined group of employees may use for work‑related expenses. In 2026, we are allocating an annuum of DKK 25,000 to tenure track assistant professors, which they may use to strengthen their research and network. The funds may be used for, e.g., conferences, equipment/software, and similar, and are available as of today.

The DKK 25,000 is in addition to the DKK 2,000 de minimis threshold.

We expect to introduce an annuum for other researchers in 2027, provided that the financial situation develops as expected.

Practical information:
Each tenure track assistant professor has been assigned an individual activity number to which annuum expenses must be charged. 

See Account information for use when accounting at MPE for more details.

• Aarhus University VAT no.
  The Value Added Tax, or VAT, in the European Union is a general, broadly based consumption tax assessed on the value added to goods and services. VAT no. DK 31 11 91 03
   

• MPE EAN no. and delivery address
  The International Article Number (also known as European Article Number or EAN) is an electronic number and address used for electronic invoicing at public institutions in Denmark.
  MPE EAN: 5798000433861
  
  Adresses:

  Institut for Mekanik og Produktion Katrinebjergvej 89F 8200 Aarhus N Mailroom ind building 5132, room 113 [Your name and phone number]

  Institut for Mekanik og Produktion (Materials Lab) Finlandsgade 29 8200 Aarhus N Building 5360 [Your name and phone number]

  Institut for Mekanik og Produktion (Production Lab) Finlandsgade 27c 8200 Aarhus N Building 5367 [Your name and phone number]

• Buyer and requester
  When placing an order you, as the requisitioner, must give the supplier your name and phone number. Please, be explicit that your name has to be on the invoice. Otherwise, the invoice will not be approved by your manager.
   
• Product/ product description
  You must provide a unique an accurate description of the product/service.
   
• Case/ Case task
  You must provide the supplier with a project number and an case task number. If you don't have the numbers you can contact our controller Kim Byrialsen or the account responsible (click the green button above). For general questions contact Morten Flarup, Head of Secretariat.

• Expenses in connection with the execution of student projects can be covered by the study if it can be reimbursed in relation to the project's learning objectives.
• Supervisor can approve purchases for a total of DKK 1000 for a project.
• In the case that project expenses exceed this amount, the supervisor must turn to The Deputy Head of education for approval. The level of expenses may then vary from project to project.
• To avoid unnecessary administrative resource consumption, all purchases with a purchase agreement from different suppliers must take place through the Prototype Workshop.
• If a supervisor deems that there is a need to buy materials outside the workshops procurement agreements, then the supervisor is responsible for purchasing and billing via the University's procurement system IndFak/RejsUd.
• Under no circumstances are students allowed to start out on their own. If they do, they cannot count on a refund.
• Please be aware that IT equipment is not covered by the study project account.

Activity numbers for student projects: 

• 35821 - Bsc
• 35822 - Msc
• 35823 - BEng

Approval is needed from laboratory manager Peter Harling Lykke.

Account numbers for laboratory costs:

• 82010 - Makerspace
• 82015 - SLA Print farm
• 82020 - Print farm (FMD)
• 82025 - Instrument storage
• 82030 - Project storage
• 82035 - Mechatronics
• 82040 - Fluid Lab MPE
• 82045 - Robotics Lab
• 82050 - Dynamics Lab
• 82055 - Undervisningslager
• 82060 - Materiale Lab
• 82065 - Composit Lab
• 82070 - X-lab
• 82075 - Polymer Lab (Projekthal)
• 82080 - LAMPS (Udstil lokale)
• 82085 - Tribology Lab
• 82090 - Deep Tech Lab Skejby
• 82095 - Herning Lab
• 82911 - Tværgående og anden drift (KUN koordinator)

• Expenses related to the associated committee
• Catering for meetings, collaboration etc.
• Events

Approval is needed from Head of Workshop Peter Harling Lykke.

• Current expenses for staff
• Courses (employee development)
• Components and material, which are not related to education
• Investments in equipment
• Tools

• Salary for PhD students and postdocs
• Tuition fee for PhD students
• Current expenses for PhD students and postdocs
• PC, mobile, tablets and equipment for PhD students and postdocs. Unless the project specifically prohibits acqusition of IT-equipment.
• Lab equipment for research projects
• Expenses for publications related to an externally funded research project

Conferences

Researchers

• Conference participation should as a rule be covered by external grants. In case external grants have not been possible to obtain, researchers can ask their head of section to approve. The request can be granted if it is properly motivated also regarding why external funding was not possible, and if the researcher has not already been to two conferences that calendar year. Furthermore, the researcher should present a paper, unless there is a good motivation for why not.

Teaching staff

• Teaching staff may travel to conferences to uphold their professional and/or teaching skills. Head of section may, if the need is properly motivated, approve such travel. It should be attempted to apply for external funding from at least one foundation.

VIP Networking

• All VIP staff are encouraged to participate in relevant networking activities such as professional societies, workshops at other universities, etc. Head of Section may approve such activities

Courses

• All staff should be given adequate continuing training and competence raising activities to aid personal development in work related competencies. This can be through courses, professional workshops etc. If possible, internal AU activities should be chosen, but if such are not available, Head of Section may approve external courses etc. This should be done only when a good motivation for the external event is provided.