General Rules for Projects

It is necessary to comply with the following documents:

• The tender documents of the declared call!
• The Principal Investor grant agreement
• The Co-Investor grant agreement

• The “Support of research and development” law (130/2002 Sb.)
• The “Budget rules” law (218/2000 Sb.)
• The methodology of evaluation
• The relevant European legislation (e.g. European Union Regulation, Official Journal of the European Union)

Eligible costs are costs which are directly connected with project solving and which will contribute to achieving the project target.

Both content and formal controls by the Grant Office related to specific donor rules are recommended before applying for a grant.

Personal costs

• If a foreign student or student older than 26 years is a member of the research team, it is necessary to ensure that this student will have a student certificate for the duration of the project. This means that for each year of the project it is necessary to deliver two student certificates. This applies to every type of work contract (DPP, DPČ). Student certificates should be delivered to the payroll department.
• Members of the research team must indicate the workload dedicated to each project in their work contract. Only then will it be possible to finance the wage costs of the project.
• It is necessary to respect the tender documents of the declared call during preparation of the budget in the project proposal. In most cases real gross wage (including fringe benefits) should be included. This consists of gross wage (including all components – base wage tariff, personal allowance, and potential additional money), social and health insurance (34% of gross wage) and the Fund for Social and Cultural Requirements (2% of gross wage). You should round the wage down to the nearest thousand if you are not required to put it in the budget as an exact sum.
• In cases in which you need to include only a part of all working hours, it is necessary to use the same ratio for all wage components.
• In cases in which there is a wage limit for a specific work position, the difference must be financed from your VEJ account.
• It is necessary to respect § 34b par. 2 of the Labour Code: Employees working on two labour contracts for the same employer cannot be placed in the same work category in both contracts.

Tangible/Intangible property acquisition

• Small tangible property is property with an acquisition price less than or equal to 40 000 CZK including VAT.
• Small intangible property is property with an acquisition price less than or equal to 60 000 CZK including VAT.
• When an investment is acquired that will be shared by two groups (for example, software with a price of 80 000 CZK), it cannot be classified as small intangible property by both groups (2 × 40 000 CZK). It should still be classified as an investment with a total acquisition price of 80 000 CZK.
• Most donors specify that only part of the acquisition price of an investment can be paid with project funding. This equals the sum of depreciation during the project period and the ratio of usage of the investment for the project. It is always necessary to consult with the TEA department before acquiring an investment.
• Pay attention to appreciation of already acquired investments. Purchasing spare parts, new attachments, extentions, etc. increases the acquisition price of the investment.
• Eligible costs can be calculated using the method of investment depreciation described in the following example:
  1. A Raman microscope is essential for a 5 year project.
  2. The total price (including VAT) is 241 500 CZK.
  3. Approximately 75% of microscope operation time (estimated by looking at the instrument journal) will be used for the project.
  4. The usable life span specified in the depreciation plan is 10 years.
  5. The eligible costs are only 75% of five tenths of the total acquisition price: 90 562.50 CZK.
  6. Calculation: 241 500 CZK / 10 years × 5 years × 75% = 90 562.50 CZK.
  7. It is necessary to find another source of financing for the rest of the acquisition price (150 937.50 Kč).

Material costs

• In accordance with the internal directive “Material and technical provision and stock,” it is necessary to order and use material continuously during the entire project period. Purchasing tangible/intangible property during the last year of the project period is only possible in special cases.

Cestovné

• Business trips must be connected with project solving and contribute to achieving the declared target of the project.
• It is necessary for each person on a business trip to also be a member of the research team, although many donors make it possible to specify personal changes in the research team in the continuous/final report. This means that the business trip participant has signed a work contract (it must be arranged at least one month before the business trip) and has a specified number of working hours dedicated to the project. Adaptation of working hours dedicated to the project is necessary for projects with planned personal costs.
• It is necessary to respect the tender documents of the declared call regarding contributions from another source / another project with the same or similar object / target. These types of contributions are often prohibited. In the case of combined financing it is necessary to use a combination of the grant and the VEJ for funding.
• In general, active participation of a team member at a conference (such as presentation of a lecture or poster) is allowed. Active participation must be supported by an abstract in which the source of financing is stated (indicated by the grant number).
• The amount of time spent on the trip before and after the conference should be minimized. So called „weekend trips“ are often reported as the auditors findings and are not eligible costs of the project.
• The tender documents of the declared call should be used to determine whether other costs can be paid using funding from the grant. For example, workshop costs are not eligible costs in the “Business trips” budget item.

Other service costs and non-material costs

• Only part of the reparation costs of a project (based on the percentage corresponding to project usage time and total usage time) can be funded by the grant.

If you have any questions please contact the Grant Office.

Last updated on 21.2.2017