Guidelines for preparing a transition statement for the research institutes of the Johannes Rau Research Association

The Johannes Rau Research Association (JRF) is the research association of the state of North Rhine-Westphalia. The non-profit association was founded in 2014 as an umbrella organization for 15 state-funded, legally independent, non-university, and non-profit research institutes.

Under the motto “Research ‘Made in NRW’ for society, economy, and politics,” the JRF institutes work together on an interdisciplinary basis, conduct joint public relations work, promote young scientists, and are evaluated by external experts.

In addition to its scientific members, the state of North Rhine-Westphalia is a founding member, represented by the Ministry of Culture and Science (MKW).

As recipients of institutional grants, the JRF institutes must provide the MKW, as the funding body, with proof of proper use by means of a statement of expenditure.

In commercial double-entry bookkeeping, the statement of use consists of the annual financial statements, in particular the balance sheet and profit and loss statement, as well as a reconciliation statement for income and expenditure. In the reconciliation statement, income and expenditure must be accounted for in accordance with the budget or business plan.

Our colleague Götz Löding-Hasenkamp is an auditor and tax advisor who specializes in auditing and advising research institutes. In this role, he was commissioned by the MKW in 2021/2022 to design an Excel-based basic model for such a reconciliation statement and to write a corresponding guide. Since then, WP Löding-Hasenkamp has been supporting the JRF-wide introduction and further development of the reconciliation statement with his expertise through lectures and workshops, most recently in September 2025 at the MKW premises.