Masaryk University Faculty of Law Instruction No. 5/2024
On the determination of the common operating costs
coefficient
(as amended with effect from 1 March 2024)
Pursuant to Section 28(1) of Act No. 111/1998 Coll., on Higher Education Institutions and
on Amendments and Additions to Other Acts (the Higher Education Act), as amended
(hereinafter referred to as the "Higher Education Act"), I issue this instruction:
Article 1
Definition of common operating costs and determination of the coefficient
(1) Common operating costs (hereinafter referred to as COC) are mainly the costs of
operating the building (energy, cleaning, security), the costs of activities provided
centrally at the level of the faculty - economic centre and the costs of supporting
organisational units (management, economic, personnel, information technology,
building operation and maintenance, etc.).
(2) Pursuant to Article 3(2) of MU Instruction No 3/2017 Rules for Determining the
Administrative Overhead Ratio and the System for Applying Overhead Costs to
Projects, I am setting the SPN coefficient at 17.05% for the period from 1 March 2024
to 28 February 2025.
(3) In the costing of new projects (i.e. new grant submissions and commercial activities)
an overhead of 17.05% will be planned for the calendar year. In the event that the
funder does not allow overhead costs to be applied at a proportion of the actual
overhead costs, the Faculty Secretary will determine an alternative source for funding
the non-applicable portion of the overhead costs.
Article 2
Final provisions
(1) I hereby delegate the control of compliance with this instruction and the interpretation
of its individual provisions to the Secretary of the Faculty.
(2) This instruction shall take effect on 1 March 2024.
In Brno, 26 February 2024 Martin Škop, v. r.,
Dean
Translated with DeepL-Translator.