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

Every invoice approved by the budget responsible is send to the financial controller for final approval in InFak. The financial controller will also check if the invoice is approved by the budget responsible. In case the invoice in InFak has not been approved by the budget responsible, the financial controller forwards the invoice to the budget responsible for approval.

In special cases, expenses may be incurred without prior approval of the budget responsible. This applies specifically and only in the cases below.

• For student projects the supervisors can approve expenses with a total amount of up to DKK 500 per project, which can only be used for a purchase through the workshop. Before the supervisor approves the expenses, he should encourage the students to look for components available through embedded stock, Orbit Lab or the workshop. This will reduce the effort for the workshop staff and the delivery time.
• The degree program manager can approve expenses with a total amount of up to DKK 1000 per project without pre-approval from the budget responsible for education.

• PC, mobile and tablets, which cannot be covered by external funding
• Expensive lab equipment, which cannot be covered by external funding or the section budget
• Expenditure on strategic initiatives in the institute
• Larger investments in the individual sections
• Research infrastructure that cannot be covered by sections or external funding
• Expensive staff development (ex. Master IT)
• Events
• Depreciation
• Miscellaneous

For the department, the department secretary may approve expenses and invoices in InFak for the following:

• Current expenses with an invoice of less than 10.000 DKK
• Office furniture
• Office equipment
• Catering for the following cases events; meetings, staff events for the department etc.
• Maintenance of buildings, e.g. servicing of plants and coffee machine
• Competency development in the secretariat
• Kitchens and other common areas
• Job advertisements which cannot be covered by the project

• Expenses related to the research committee
• Ph.D. events
• Catering for meetings, collaboration etc.
• Events

• Current expenses for staff
• Courses (employee development)
• Conferences, which are not covered by external funding
• Smaller acquisitions
• Expenditure on publications, which are not covered by external funding
• Research labs hosted by sections
  •   - Smaller acquisitions

• Current expenses for education
• Lab equipment for educations
• Current expenses for educational Labs (ex. 3D filament, electronic components for workshop, embedded stock)
• Books for courses
• SW licenses for education
• Current expenses for student projects
• Expenses for Insigth
• Catering for student events, censors
• The expenses for the individual degree programs 35761 to 35771 are included in the overall education budget

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

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

• Salary for Ph.D. students and Post Docs
• Tuition fee for Ph.D. students
• Current expenses for Ph.D. students and Post Docs
• PC, mobile, tablets and equipment for Ph.D. students and Post. Docs.
• Lab equipment for research projects
• Expenses for publications related to an externally funded research project