MUNI Measure of the Director of the Central European Institute of Technology of Masaryk University No. 5/2024 Rules of Setting Fees for Use of Devices and Equipment Owned by CEITEC MU (effective as of 1st April 2024) Pursuant to Part Three, Art. 7 (4) g) of the Rules of Organisation of the Central European Institute of Technology of Masaryk University (hereinafter the Rules of Organisation), I hereby issue the following Measure: Article 1 Subject Matter The subject matter of this Measure are rules for economic management and setting fees for the use of devices and equipment of the central laboratories, i.e. the Core Facilities (hereinafter the "CF") and setting fees for external use of devices and equipment of research groups. Article 2 Related Regulations (1) In the sense of Article 5.2. of the Rules of Organization central laboratories are other worksites established for the purpose of independent execution of specialised activities related to professional and technical support of scientific activities. (2) In the sense of Article 5.3. of the Rules of Organization, research groups are established for the purpose of independent execution of research within the scope of a specific research topic. (3) Particular central laboratories and research groups are set and incorporated to the relevant research centres pursuant to the Measure of the Director of CEITEC MU No. 3/2016 - CEITEC MU Organisational Structure. (4) This Measure is issued in compliance with: a) Bursar's Instructions No. 13/2005 - Rules for price determination at the Masaryk University; b) MU Instructions No. 10/2014 - Rules for setting of administrative overhead share at the Masaryk University and Application scheme for overhead costs within the projects (5) This Measure is also based on the rules for public support, especially to the Framework for state aid for research and development and innovation (2014/C 198/01). The effective version of Common rules for management and use of core facilities is further applied. Article 3 Rules for Fee Application for Use of Devices and Equipment (1) The pivot for setting the fees for use of devices and equipment are the following presumed costs of device or equipment realised per calendar year: a) costs for device or equipment operation in the sense of a necessary reserve for repairs and spare parts (incl. costs of servicing agreements); b) personal employee costs allocated to the CF or particular research groups employees who will perform the measurement; c) consumables; d) contribution to the equipment renewal; e) common operating costs (overheads) and f) if applicable, profit. (2) Presumed costs for the use of device or equipment by central laboratories must include the types of costs set for relevant user category according to the table provided in Article 3.6 hereof. (3) The total fee is determined by the share of presumed costs realised per calendar year on a particular device or equipment and the maximum yearly capacity of the particular device or equipment. (4) The user categories are determined as follows: a) Internal CEITEC MU: users employed within MU assigned to work within CEITEC MU who also pay the fees for equipment use from CEITEC MU funding; b) Internal MU: users employed within MU who pay the fees for equipment use from funding outside CEITEC MU; c) Internal from partner institutions: users employed within the partner institutions specified in the Agreement on cooperation and partnership concluded on 14 December 2011, except for the users specified in categories (a) and (b); d) External from research institutions: users from universities and research institutions except for the users specified within the categories (a), (b) and (c); e) Others: users not included in the categories (a), (b), (c) or (d), usually companies, other commercial entities, individuals. (5) In case of use of devices and equipment owned by research groups, the fees under this Measure will be charged only in case of users specified in Article 3.4 (c), (d) or (e), in line with the table provided in paragraph 6 below. The determination of the unit rate (e.g. per hour, per day, per sample etc.) shall 2 be in compliance with this Measure and therefore made always before the commencement of the measurement. 3 (6) For each User category, the fees include the following types of costs: Types of costs Consumables Overheads -common operating costs Contribu Contribution to the equipment renewal Profit VAT User category Pers onal Cost s With out VAT Includi ng VAT CEITEC univer sity tion to repairs and spare parts Without contributi on to the equipment renewal (without depreciati on) Considering some part of depreciation percentage (not less than 10 %) Including full contributi on to the equipmen t renewal (including depreciati on) 5 % min. 21% Internal CEITEC MU y y y y Internal MU y y y y y Internal from partner institutions y y y y y y External from research institutions y y y y y y y y Other y y y y y y y y (7) Regarding the consumables pursuant to the table in paragraph 6 above, which are subcontracted and represent a significant part of the total fee, it is possible to partially or totally exclude the consumables from the total calculation of application of administrative overhead or common operating costs. The contribution to the equipment renewal, i.e. depreciation, may also be partially or totally excluded from the resulting calculation for the application of the administrative overhead. It is the responsibility of the head of the central laboratory or research group to exclude these costs from the calculation for the application of the administrative overhead. (8) The head of the central laboratory or the research group shall be responsible for depreciation percentage setting, which is included in the fee for the use of devices or equipment under the category pursuant to the paragraph 4 (d) above. (9) Signing of an affidavit, in which the user declares that the results of the measurement will serve for use of independent research and will not be provided to any third party for any payables, shall be required as a condition for charging fees for the use of devices and equipment under the user category pursuant to paragraph 4 (d) above. In the event of a failure to meet this condition, the costs from the "Other" category will be charged to the external user from the research institution. 4 (10) The fees calculated pursuant to this Measure shall be set by the manager of central laboratories and approved by the financial control of CEITEC MU. (11) The total fees may be lowered for the user categories pursuant to paragraph 4 (a) - (d) above only if the use of the devices and equipment of the central laboratories serves an activity that will lead to meeting the goals of individual projects which provide the funding to the central laboratories or to methodological development of the central laboratory. (12) The resulting fees may be reduced by a discount granted to a certain category of users pursuant to Art. 3.4 e) hereof, provided that the co-operation with the given entity lasts for more than two years, starting from the date of receiving the first order from such entity, and further provided that performance has been rendered to the given entity at least twice during the preceding 12 months or provided that the co-operation will lead to methodological or technological development of the core facility, as evidenced by an agreement on a share on intellectual property. Possible discount may range up to 40% of the contribution for the equipment renewal (see paragraph 6 above). The discount amount (percentage) is determined by the head of the respective core facility or research group. (13) In compliance with the rules for public support, the total fees for the service provided might differentiate from the calculated amount if they exceed the prices level of comparable services provided by other market subjects. (14) For each User category, the following methods of payment are used: User category Method of payment Internal CEITEC MU Transfer of costs, direct payment of costs, internal activity Internal MU Internal invoice Internal from partner institutions Invoice issuance External from research institutions Invoice issuance Other Invoice issuance (15) The rules for public support must be respected if the devices and equipment acquired from the public resources are used. 5 Article 4 Management Responsibility (1) The head of central laboratory shall be responsible for economic, effective and adequate use of all equipment of the central laboratories, for handling such devices and equipment with the care of the rightful owner and with appropriate professional care and in compliance with the approved budget. (2) The head of research group shall be responsible for economic, effective and adequate use of all equipment of the research groups, for handling such devices and equipment with the care of the rightful owner and with appropriate professional care and in compliance with the approved budget. (3) In the event of possibility of assumption of development leading to the loss at the end of the year based on the CF or research group economic results during the accounting period, the Director of CEITEC MU shall adopt appropriate exceptional provisions which will aim to avoid such negative development. The Secretary of CEITEC MU shall inform the Director of the actual economic results. Article 5 Final Provisions (1) The Secretary for Research Infrastructure of CEITEC MU shall be responsible for the interpretation of this Measure. (2) The Secretary fore Research Infrastructure of CEITEC MU shall be responsible for the continuous updates of this Measure. (3) The Manager of central laboratories, the Secretary for Research Infrastructure, and the Secretary of CEITEC MU are responsible for the supervision over the compliance with this Measure. (4) This Measure revokes the Measure of the Director of CEITEC MU No. 3/2017 Rules of Setting Fees for Use of Devices and Equipment Owned by CEITEC MU. (5) This Measure shall become valid as of the date of signature hereof. (6) This Measure shall become effective as of 1 April 2024. Pavel Plevka Director 6