Dean’s Measure no. 37/2018

Charles University, Faculty of Social Sciences

Dean’s Measure no. 37/2018

Title:

Operating and Administrative Overheads for Grant Projects and Donations of FSV UK

In effect from:

1. 1. 2019

In Prague on 20 July, 2018

PhDr. Alice Němcová Tejkalová, Ph.D.

Dean of the Faculty

Part I – Definition of Terms

Operating overheads are the funds used to cover the costs incurred for the operation of FSV UK (e.g. heating, electricity, water, gas, repair and maintenance costs, services of overhead nature, training and travel reimbursements of the staff employed at the Dean's Office of FSV UK, etc. - excluding wages and statutory wage deductions of the employees placed at the Dean's Office of FSV UK).

Administrative overheads are the funds used to cover the costs incurred for wages and statutory wage deductions of the employees (health, social and statutory accident insurance) employed at the Dean's Office of FSV UK.

The overheads transfer is carried out as to 30 June and 30 November of the respective year.

Percentage rates of the operating and administrative overheads are set by the Dean's Measure – Stipulation of the rates of operating and administrative overheads.

The FSV UK workplaces that pay the operating overheads to the Rector's Office, pay only the administrative overheads to FSV UK.

Part II – Grant Resources

The amount paid as the faculty overheads is derived from the total financial volume of the grant. The total financial amount of the grant does not include the funds allocated within the grant to the co-researching workplaces outside FSV UK. Where possible, the aggregate amount of overheads is set to the sum of operating and administrative overheads. Determining the amount of overheads for a specific project depends on the tender documentation of a respective project. When determining the overheads, the procedure according to point 1 applies; if point 1 can not be applied, then the procedure according to point 2 applies. If point 2 can not be applied, then the procedure according to point 3 applies, etc.

1.       The tender documentation allows the overheads at a full or higher level.

1.1   Operating and administrative overheads have been paid. The funds exceeding the aggregate amount of operating and administrative overheads may be used to cover the costs at the institute‘s level of FSV UK. The grant researcher is responsible for the use of the funds thus specified. The funds must be used in accordance with the tender documentation.

1.2   If the project documentation does not allow to cover the selected costs related to the project research (such as the purchase of data, foreign exchange differences, refreshments at seminars, training, basic computer equipment or other items specified in the terms of the call) by the direct costs but they may be covered by the supplementary (overhead) costs, then the procedure according to point 3.1 applies, with the applicant justifying the amount of the costs s/he intends to cover from the overheads item. The paid overheads are at least as high as administrative overheads.

2.       The tender documentation allows the overheads ranging from the amount of the administrative overheads to the sum of administrative + operating overheads.

2.1   The overheads are drawn at the level allowed by the tender documentation.

2.2   If the project documentation does not allow to cover the selected costs related to the project research (such as the purchase of data, foreign exchange differences, etc. - see the point 1.2) by the direct costs, then the procedure according to point 3.1 applies, with the applicant justifying the amount of the costs s/he intends to cover from the overheads item. The drawn overheads are at least as high as administrative overheads.

3.       The tender documentation allows the overheads up to the amount of administrative overheads; in the tender documentation, the coverage of indirect costs is not allowed.

3.1. At least 14 days before submitting the grant application to the dean of the faculty for signature, the grant researcher submits to the dean of the faculty through the research office a request for an individual determination of the overheads for the respective project (see the form "Request for determining overheads in compliance with the Dean's Measure" accessible through the website of the faculty in the section Forms). S/he will specify in the request the amount of overheads allowed by the tender documentation (with reference to the relevant passage from the tender documentation) and will also present an overview of the administrative tasks that are expected to be carried out at the level of the Dean’s Office in relation to the grant administration (namely the number of orders, travel orders, the number of the current staff whose contract of employment will be changed and the number of newly recruited employees, the number of DPP/Agreement to complete a job; the number of foreign employees needs to be stated separately; innominate contracts, the numbers of rewards, etc.). The Dean will stipulate an extraordinary procedure for the financing of administrative tasks, generally charged to the institute which the main researcher comes from (based on the approval of the director of the institute).

4.       The tender documentation does not allow the overheads; the coverage of indirect costs is allowed

4.1   The project researcher may choose one of two options:

a)      s/he co-finances the administrative costs of the Dean‘s Office with the amount equal to 50% of indirect costs; or

b)     s/he co-finances the administrative costs of the Dean‘s Office with the amount equal to the administrative overheads from the total financial volume of the grant.

5.       The tender documentation does not allow the overheads or indirect costs; it is possible to cover administrative and/or operating costs within direct costs.

5.1   In the grant budget direct administrative and/or operating costs at the faculty level will be in the amount of administrative overheads[1]. The Secretary of the Faculty decides on the allocation of this amount for specific workloads or settlements.

6.       The tender documentation does not allow the overheads, indirect costs, nor the coverage of administrative and/or operating costs within direct costs.

6.1   The procedure in accordance with para 3.1 of this measure applies.

7.       Grants with the faculty‘s contribution

7.1   If the grant includes contribution of the faculty funded from the resources of the institute of the faculty, then the overheads are paid according to the rules stated above. A portion of the overheads corresponding to the percentage of the contribution may be used to cover administrative costs at the level of the institute of FSV UK; the director of the institute is responsible for the use of these funds. The funds must be used in accordance with the tender documentation.

8.       Specific university research

8.1   Only administrative overheads are paid on condition that at least 75% of the total volume of the funds is used for scholarships and personnel costs of doctoral students. If this condition is not complied with, the full amount of overheads is paid to the faculty.

Part III – Donations

No overheads are paid out of the designated sponsorships and donations from private entities. The Secretary of the Faculty determines an extraordinary procedure for the funding of the administration tasks associated with the provision of donations. All costs are borne by the institute from which the recipient of the donation comes.

Part IV – Contract research

When conducting contract research (provision of services within R&D and R&D conducted on behalf of businesses falling within economic activity), only 50% of the administrative overheads are paid. Only 50% of administrative overheads are paid in case of innovative vouchers as well.

Part V – Funds obtained in monograph competition

The funds obtained in the competition of monographs according to the Rector's Measure no. 59/2017 (or the “OR” that replaces it) are divided as follows - operating and administrative overheads are paid out of the total amount and the balance is paid to the authors, or the faculty’s co-authors, if the main author suggests it.

This measure comes into effect on 1 January, 2019. As to 1 January, 2019 it annuls Dean’s measure no. 22/2016.

PhDr. Alice Němcová Tejkalová, Ph.D.

Dean of the Faculty

Elaborated by:               

Mgr. Eva Horníčková, head of the Research Office

Bc. Hana Pokorná, DiS., head of the Account Office

[1] Direct costs, once the administrative overheads have been replenished, should be balanced in regards to the overall budget and the nature of the project.