The foundation is a non-profit institution under German law and subject to German regulatory supervision. Therefore, all institutions, persons and organizations that receive funding from the foundation for a project must file a report documenting the project and how the money received was spent. This report must be filed with the foundation no later than two months (eight weeks) after the end of the project. Failure to file such a report in a timely manner may lead to the rejection of future funding requests. The foundation can require recipients who do not file a report to return the money or face legal action.
Detailed information on what the report must contain is available here. An Excel file that can be used for the financial part of the report is available here.