How to use funding

In autumn 2027, the RCF will move to a shared information system for government grants and the RCF’s own online services (SARA) will be closed. As a result, the instructions for the online services provided in the standard terms for RCF funding will change. The new instructions will be posted on the RCF website closer to the transition.

This page provides guidelines on funding use for applicants, funding recipients and sites of research.

The terms that are applied to the use of RCF funding are available in the Research Council of Finland’s Standard Terms for Funding. See the menu below for past versions.

The terms that apply to a funding decision are sent to the funding recipient as an appendix to the funding decision.

The funding decision and the related funding terms appended to the decision can be found in the RCF's online services. The RCF delivers a copy of the decision to the project’s site of research (university, research institute or other) via the online services. 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.

Please read the funding terms carefully after you have been granted funding. The terms provide guidance on the use of funding. The research services at the sites of research are also able to advise in many situations. If you need more information about the use of funding, get in touch via our helpdesk (select ‘Funding terms or use of funding’). If your question concerns a specific project, giving us the funding decision number will help speed up the process. The decision number is indicated in the upper right corner of the decision notice.

In certain circumstances, you can apply for changes to 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.

Applications for changes are specific to the funding decision in question. When a consortium subproject applies for a change, the application only applies to that subproject, not to the entire consortium.

Changes that require our approval include the following:

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

Changes that do not require our approval:

Changes in types of expenditure. If during the project there is a need to change how the use of funding is divided into types of expenditure (e.g. salaries, materials and supplies, equipment, travel), the change does not require approval from the RCF. The types of expenditure given in the decision are not binding. In the case of significant changes (over 15%), please enter the information in the online services under ‘My applications’ > ‘Decisions’ > ‘Additional information’.
Changes in annual instalments. If during the project there is a need to change how the use of funding is divided over different years, the change does not require approval from the RCF. The annual instalments in the cost estimate given in the decision are not binding. In the case of significant changes (over 15%), please enter the information in the online services under ‘My applications’ > ‘Decisions’ > ‘Additional information’.

An exception to the above guidance on instalment changes is the funding to strengthen university research profiles (Profi), under which deviations from the annual instalments must not exceed 15 per cent.

More detailed instructions on how to apply for changes can be found in the funding terms document attached to the funding decision.

The RCF pays granted funding against payment applications (i.e. invoices) 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. by 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. Online invoices cannot include attachments, and we do not accept invoices sent as email attachments.

For more information about sign-up to the online services and payment applications, please see the following instructions (in Finnish only):

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

Funding decisions on research infrastructures, strategic research, Finnish 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 latter 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 and conditions are always compared to the terms accompanying the decision.

How audits are implemented

The RCF has a dedicated 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 may be accepted as project costs if the work on which the invoice is based has been carried out during the term of the decision.

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 clear. For example, the costs may be identifiable by decision number or cost pool. As a rule, the RCF funding terms always require 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, 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.

RRF funding guidelines and report forms can be found via the following link.

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.

More information about the full cost model and its calculation coefficients (overheads and indirect employee costs) is available under Full cost model on our website.

More information

Kokonaiskustannusmalliraportti 2015 (pdf)
OKM: Kokonaiskustannusten laskentamenettelyä koskeva määräys (pdf)5.2016 OKM/44/592/2016
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).

2026

Research Council of Finland’s Standard Terms for Funding (PDF, 15 Sep 2026)

2025

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

2024

2023

2022–2023

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

2020–2021

2016–2017

2015–2016

2014–2015

2013–2014

Funding terms and conditions 2013–2014 (PDF)

2012–2013

Funding terms and conditions 2012–2013 (PDF)

Quick links to instructions:

How do we submit the cost coefficients to the RCF?

A representative designated by the concerned research organisation, who has administrator access to the online services, 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.

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 accompanying the decision notice: 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 the types of expenses do not need to be reported to the Academy.

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

Yes, with some limitations. Read more in the funding terms under ‘Salary of principal investigator’. The terms 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 (select ‘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, but my share of the total is less than €1,000,000?

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 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 have been violated in a project funded by the RCF (incl. SRC funding), please report the violation using the dedicated 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). Use secure email if necessary. The privacy notice that governs the processing of reports is available on our website.

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 notification leads to further action, the RCF will consult with 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 funding terms

Under section 15 of the Finnish Act on Discretionary Government Grants, 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) and recovery (sections 21 and 22).

Please note that the RCF is an external funding source for the project; 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 image below):

The RCF receives a report of a suspected violation of the terms for the use of funding.
The RCF conducts a preliminary investigation on whether the report concerns a matter that falls under RCF jurisdiction. At this stage, we may request additional information from the person who submitted the report. Based on the preliminary investigation, we decide whether we 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.
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 have not submitted a response within the specified deadline.
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.
If necessary, the RCF may request additional information.
The RCF decides on the matter.
The RCF informs the parties concerned of its decision.

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Do you have questions or feedback for us?

How to begin using the funding

Changes to funding decisions

How the funding is paid

Preparedness for auditing