How to use funding

How do you begin using RCF funding?

The funding decision and the related funding terms can be found in the RCF online services. The RCF delivers a copy of the decision to the project’s site of research via the online services. This site is the university, research institute or equivalent that has signed the commitment by the site of research. The site of research manages the project’s funding. Before the RCF can pay the funding, the PI and the site of research must confirm receipt of funding. The site of research invoices the RCF based on actual costs incurred. Please contact the personnel of your own institution, faculty or other research services at the site of research for further guidance.

The decision number is mentioned in the upper right corner of the decision notification.

If you need more information about the use of funding, get in touch via our helpdesk.

Can I apply for changes in the funding decision during the funding period?

In certain circumstances and under certain conditions, you can apply for changes in a funding decision. The application is submitted via the online services. The possible types of changes and the instructions on how to apply for a change can be found in the funding terms and conditions/standard terms for funding attached to the funding decision or on our website (How to use funding > Changes to funding decisions).

In certain circumstances, you can apply for changes in a funding decision. Only one type of change can be applied for with one application. Only one change application per funding decision can be pending at any one time. You cannot apply for changes in a funding decision after the funding period has ended.

Changes that require our approval include the following:

1. Extending funding period (applied for no later than two months before the end of the funding period)
2. Changing sites of research
3. Changing principal investigators
4. Declining research grant in full (when funds have not been used)
5. Declining research grant midstream (when some funds have been used)
6. Changing decision conditions or purpose of use, substantially changing the research plan
7. Changing funding proportions of consortium subprojects.

For more detailed instructions on how to apply for changes, please see the funding terms and conditions/standard terms for funding attached to the funding decision.

The RCF pays granted funding against payment applications and based on the actual costs incurred. The site of research is responsible for the payment applications. An individual researcher or a research team may not submit a payment application to the RCF. Personal grants awarded to individual researchers are an exception to this rule.

The applications for payment are submitted separately for each funding decision (i.e. decision number) as online invoices with a specified format. A Finnish company or corporation with a business identity code can also submit the application via the online services. More detailed instructions on drafting online invoices are available in the funding terms and conditions/standard terms for funding. Online invoices cannot include attachments, and we do not accept invoices sent as email attachments.

The audit obligation depends on the funding scheme or the amount of funding granted. The audit obligation is stated in the funding terms and conditions/standard terms for funding appended to the funding decision or in the special conditions of the funding decision.

Funding decisions on research infrastructures, strategic research, flagships, Centres of Excellence (CoE) and university research profiling are subject to the obligation regardless of the total amount granted (individual decision or consortium in total). For CoEs and Finnish Flagships, where the funding period consists of two consecutive periods, the audit is carried out after the second funding period.

In addition, an audit is required if the funding stated in the funding decision for the RCF-funded project, i.e. the RCF’s contribution to the total costs, totals 1,000,000 euros or more (individual decision or consortium together).

The RCF may also require an auditor’s report for projects other than those listed above. These will be announced and instructed separately. In addition, we may commission a sample-based audit in accordance with our own annual audit plan.

The audit obligation, the project implementation and the compliance with the terms are always examined in line with the terms and conditions/standard terms for funding accompanying the decision, and in line with possible special conditions.

How audits are implemented

The RCF has a report template for audits. The most recent template must always be used for audits. The template is available on the page ‘How to use funding’ under ‘Forms’.

The audit will proceed in accordance with the actions outlined in the template, taking into account the funding instrument being audited. If there are passages in the report that are not necessary for the audit, they are crossed out.

The audit is a way to ensure that the reported cost accrual corresponds to the total costs of the project. The costs must have been incurred during the funding period mentioned in the funding decision, taking into account any extensions granted. Costs incurred before the start of the project will not be accepted, regardless of when they were paid. Similarly, costs incurred after project completion will not be accepted. However, the invoice may be dated after the funding period, provided that the cost has accrued on an accruals basis during the project. For example, invoices for outsourced services may arrive and may be paid only after the end of the validity of the funding decision. The invoice is acceptable as project costs if the work on which the invoice is based was carried out while the decision was active.

The only costs partly incurred after the funding period that are accepted are the costs of the auditor’s report. As these costs must be included in the final payment application, it is important that the audit invoice is delivered promptly.

In the project’s books, the project costs must be identifiable and their connection with the accounting and reporting must be visible. For example, the costs may be identifiable by decision number or cost pool. As a rule, the RCF funding terms and conditions/standard terms for funding always require that that the hours worked on the project are tracked. If the work-time tracking has not been set up as required in the funding terms and conditions/standard terms for funding, the salary costs of the person in question might not be accepted as project costs. They can be confirmed by the project PI, the employee’s supervisor or a person authorised to confirm the working hours according to the instructions at the site of research.

Delivering the audit report

The auditor’s report must be delivered to the RCF Registrar’s Office within three months of the end of the funding period. Contact the auditor well before the end of the funding period to ensure that the audit can be carried out within the deadline.

See also: Funding from EU Recovery and Resilience Facility (RRF): instructions and forms

The RCF applies the so-called full cost model. The full cost model applies to most of the funding granted by the RCF, and it affects the way in which funding applications and funding decisions are made, how funding is used, and how the use of funds is reported.

How the full cost model is applied at the application stage

1. Before submitting the application, applicants shall negotiate with the site of research about the tangible support that the site will provide for the project. On the application form, give an overall cost estimate and a funding plan for your project. Draft the application so that the RCF’s contribution to the funding of the research costs is in compliance with what is stated in the call text; the usual contribution is no more than 70%.
2. The application must also include the overheads percentage, indirect employee costs and coefficient for effective working hours of the site of research. The site of research will see to that this information is kept up to date in the online services. The information is provided as percentages. Check the coefficients from the administration at your organisation.
3. The commitment issuer at the site of research will ensure that the information given in the application is approved by the site, and commit to them when issuing the commitment.

Full cost model: principles and definitions

The full cost model applies to how funding applications are drafted and to how funding decisions are prepared, made and executed. The model also applies to payment applications.

In RCF funding, the starting point for reporting in connection with payment applications is derived from project accounting based on business accounting, which records the direct costs of the project. In addition, calculated overheads and indirect employee costs are allocated to projects.

The overheads percentage approved in the funding decisions will be in force for the entire funding period. If the site of research changes, the overheads percentage will be updated to reflect the new site. The amount of funding granted to the project will not change even if the overheads percentage changes.

Definitions

• The full cost model refers to a cost calculation method where all costs of an organisation are allocated to a cost object (e.g. a project) in accordance with the matching principle, regardless of the funding source. This is based on the direct costs for effective working hours in accordance with the matching principle. Other direct and indirect costs are directly allocated to the cost object by using a coefficient for effective working hours and an overheads percentage. Under the full cost model, each funder decides its own funding contribution to the total costs in line with its own principles.
• Effective working hours refers to the number of hours worked on a specific cost item, excluding paid or other absences.
• Paid absences cover all salary costs arising from statutory or other absences, such as annual leave, leave due to the birth and care of a child, sick leave and education periods, and time spent on trade union activities, labour protection, cooperation, etc. under collective agreements and labour legislation.
• Direct costs typically include direct salaries and project costs for special equipment and special premises, travel expenses and other relevant research costs (that can be directly allocated), for example chemicals or services purchased.
• The coefficient for indirect employee costs is calculated as a percentage of the sum of direct wages allocated to the calculation item. In practice, the coefficient means that the indirect employee costs are allocated as averages. When calculating the average coefficient for indirect employee costs, the holiday pay and holiday bonus are allocated as indirect costs on an accrual basis based on the holiday earned (not taken) during the project.
• Overheads are allocated to the final cost objects with an overheads percentage calculated as a percentage of the total sum of the salaries and indirect employee costs for effective working hours. Part of the overheads is distributed between all tasks of the organisation. If the organisation’s cost structures in different task components essentially differ from each other, the overheads percentage must be calculated separately for each task. According to the matching principle, the costs arising in one single result area (e.g. education) must be allocated exclusively to that area.
• The self-financing percentage refers to the organisation’s own funding contribution to the total costs of a co-funded project (the contributions of all other funding bodies have been deducted). Within the limits of the funding terms and conditions/standard terms for funding, the site of research can finance its own contribution with, for instance, government aid for operating expenditure, returns from business activity, donations or other external funds.
• A funder can for various reasons define certain cost items as ineligible for support. These may include costs that arise outside the eligibility period for support, or other costs, taxes or funding costs not related to the activity in question. Instead of investment costs, depreciations are often accepted as eligible for support.

More information

• Kokonaiskustannusmalliraportti 2015 (in Finnish)
• OKM: Kokonaiskustannusten laskentamenettelyä koskeva määräys (in FInnish
• The report by the STREAM working group (PDF, in Finnish) contains a recommendation on costs included in the overheads percentage as well as a recommendation on costs included in the coefficient for indirect employee costs.

Below is a list with our latest standard terms for funding and our previous funding terms and conditions. The terms that apply to an individual funding decision are appended to the decision (available in the online services).

2025

• Research Council of Finland’s Standard Terms for Funding (PDF, 22 Sep 2025)

2024

• Funding terms and conditions 2024–2025 (PDF, revised 13 June 2025)
• Funding terms and conditions 2024–2025 (PDF),
  summary of updates (PDF)

2023

• Funding terms and conditions 1 Nov 2023–31 Oct 2024 (PDF),
  summary of updates (PDF)
• Funding terms and conditions 1 Jun–31 Oct 2023 (PDF),
  summary of updates

2022–2023

• Funding terms and conditions, 2 Jun 2022 (PDF), summary of updates

2020–2021

• Funding terms and conditions, 26 May 2021(PDF), summary of updates 
• Funding terms and conditions, 2 Nov 2020 (PDF), summary of updates
• Funding terms and conditions 2020–2021 (6 May 2020, PDF)

2019–2020

• Funding terms and conditions 2019–2020 (28 May 2019, PDF)

2018–2019

• Funding terms and conditions 2018–2019 (13 June 2018, PDF)

2017–2018

• Funding terms and conditions 2017–2018 (27 Sep 2017, PDF)

2016–2017

• Funding terms and conditions 2016–2017 (21 March 2017, PDF)
• Funding terms and conditions 2016–2017 (15 June 2016, PDF)

2015–2016

• Funding terms and conditions 2015–2016 (16 March 2016, PDF)
• Funding terms and conditions 2015–2016  (31 Aug 2015, PDF)

2014–2015

• Funding terms and conditions 2014–2015 (19 March 2015, PDF)
• Funding terms and conditions 2014–2015 (1 Dec 2014, PDF)

2013–2014

• Funding terms and conditions 2013–2014 (PDF)

2012–2013

• Funding terms and conditions 2012–2013 (PDF)

Quick links to instructions:

• Online services
• Organisations functions in the online services (SARA) (PDF, in Finnish)

How do we submit the cost coefficients to the RCF?

A representative designated by the concerned research organisation, who has administrator access to the RCF online services (SARA), can enter and update the cost coefficients of the site of research in the system. There is no need to send the information elsewhere separately. The coefficients used in the funding decision are those in force at closing date of the call, not the latest coefficients.

In addition, the coefficients will not be updated if the application is processed a second time, for example in the context of an application to change the funding decision. An exception to this is a change of sites of research, in which case the coefficients will be updated to reflect the new site.

See instructions on the features in the online services available to organisation representatives (PDF, in Finnish only).

Use of funding

How do I know if the funding decision is subject to any special conditions (e.g. early payment)?

For information on any special conditions, please refer to the decision notice and its section on special conditions. The decision notice is available in the online services.

How closely must the funding recipient monitor/comply with the annual instalments indicated in the funding decision?

On an annual basis, the funding should be used in accordance with the cost estimate in the decision. However, the annual instalments are non-binding (i.e. you can spend more or less than the amount indicated in the original plan), as long as the money is used for activities in line with the research or action plan. The final amount in euros indicated in the decision can be used until the end of the funding period.

Do I have to apply for a change of annual instalments?

No, changes in annual instalments do not require a separate application. If the annual instalments deviate significantly from the decision’s cost estimate during the funding period, the PI must notify this deviation without delay in the RCF’s online services under My applications > Decided > Additional information.

Are costs incurred outside the funding period eligible?

No. Costs incurred before the project has started or after project completion will not be accepted. However, the invoice may be dated after the funding period, provided that the cost has accrued on an accruals basis during the project. An exception to this is the costs of auditing, which can be counted as project costs even if they arise after the end of the project's funding period.

For example: An analysis of samples has been carried out during the funding period, but the service provider invoices the site of research for the analysis after the end of the funding period. In this case, the invoice can be accepted as part of the project costs and included in the application for payment submitted to the RCF.

In which cases must I apply for a change to the funding decision?

For a list of situations that require an application to change the funding decision, see the section ‘Changes to funding decisions’. More detailed instructions on how to apply for a change can be found in Appendix 1 of the funding terms and decisions/standard terms for funding accompanying the decision notice: Instructions on how to apply for changes to funding decisions.

Can the euro amounts for the types of expenditure (salaries, equipment, travel) be modified from what they were in the original funding application? For example, if I need more money for travel and less for equipment.

The types of expenditure are non-binding, i.e. changes that support the implementation of the research and interaction plan are eligible.

Changes in expenditure categories do not need to be reported to the RCF.

Can the project’s funding be used to pay the PI’s salary?

Yes, with certain restrictions. Read more in the funding terms and conditions/standard terms for funding. The terms and conditions/standard terms for funding that apply to your funding decision are available in the online services in connection with the decision.

I handle invoicing on behalf of an organisation that is new client to the RCF. Where do I get instructions on how to make my first payment request?

Advice to new clients is provided by the Finance Group, including preparing the organisation’s electronic form/application for payment. Contact us via the helpdesk (Payment applications or invoicing).

I have received a grant of more than €1,000,000 from the RCF. Does it need to be audited? What if I am part of a consortium whose total grant exceeds 1,000,000 euros, but my share of the total is less than 1,000,000 euros?

An audit must be carried out in both cases described above. Furthermore, for certain funding schemes, an audit is mandatory regardless of the amount of funding granted. A list of these schemes can be found in the funding terms and conditions/standard terms for funding sent with the funding decision. The site of research shall submit to the RCF the auditor’s report on the use of research funding in the project. If the funding has been granted to a consortium, each funded consortium party shall submit an auditor’s report on the funding it has received.

If you suspect that the terms for the use of funding (inc. SRC funding) have been violated in a project funded by the Research Council of Finland, please submit a report using the dedicated reporting form. The form is available under the Forms section on the right-hand side of the page ‘How to use funding’. Fill in the form and send it to our Registrar’s Office (kirjaamo@aka.fi). If necessary, you can use a secure email address. The privacy notice that governs the processing of reports is available here.

The report can be submitted by a person working in the project, a representative of the site of research, or anyone else who has become aware of the matter. If the report leads to further measures, the RCF will hear the parties concerned as part of the investigation process. The hearing process includes providing the original report to all parties concerned, to allow them to issue their own response.

Please note that the form for reporting suspected violations of the terms for the use of funding is not intended for reports that fall within the scope of the Whistleblower Act (Act on the Protection of Persons Reporting Infringements of European Union and National Law (1171/2022)) or that concern violations of research integrity. For more information on which matters are covered by the Whistleblower Act, visit this page: Whistleblower protection at the Research Council of Finland. For more information on reporting suspected violations of research integrity and the related inquiry process, visit the website of the Finnish National Board on Research Integrity.

RCF’s competence in handling suspected violations of the terms for funding

Under section 15 of the Act on Discretionary Government Grants (678/2001), the RCF, as a government grant authority, is obligated to investigate any suspected violations of its terms for funding.

The RCF’s statutory means in cases concerning the violation of the terms include suspending the payment of discretionary government grants (section 19 of the Act on Discretionary Government Grants) and recovery (sections 21 and 22 of the Act).

Please note that the RCF is an external funding source for the project, and we do not have the authority to intervene in the recipient organisation’s internal affairs, unless the matter involves a violation of the law or the terms governing the use of funding. Such internal affairs include matters related to, for instance, salaries and other personnel issues, the terms of employment, the organisation of work, travel, and procurement.

How reports are processed

We process the reports we receive in the following manner (see the process diagram below):

1. The RCF receives a report of a suspected violation of the terms for the use of funding.
2. The RCF conducts a preliminary investigation on whether the report concerns a matter that falls under the RCF’s jurisdiction. At this stage, the RCF may request additional information from the person who submitted the report. Based on its preliminary investigation, the RCF decides whether it should initiate further measures (2A) or cease processing the matter at this stage (2B). The person who submitted the report is informed of the decision made after the preliminary investigation.
3. If the report warrants further measures, the RCF initiates a hearing process, where the original report is submitted to the parties concerned. The parties are given the opportunity to submit a written comment (response) on the matters raised in the report by the specified deadline. A decision can be issued on the matter even if the parties concerned do not submit a response within the specified deadline.
4. If the person who submitted the report is considered a concerned party in the matter, they will be given the opportunity to submit a written comment on the response.
5. If necessary, the RCF may request additional information.
6. The RCF decides on the matter.
7. The RCF informs the parties concerned of its decision.