In an effort to improve the situation for research teams, the GACR Presidium in connection with the declaration of an emergency, restrictions on movement and personal communication approved temporary changes in the definition of eligible costs.
Changes in the course of the grant project:
- transfers between basic structure items of the allocated grant funds to the beneficiary or additional participant, up to 100,000 CZK are possible without a request to approve changes by the end of 2020 and do not require an amendment to the contract or a new decision on the support provision;
- in a case of acquisition of previously unapproved fixed assets, it is necessary to send the GACR a request for approval of the intended investment before the acquisition;
- changes in the drawing or transferring of the subsidy must be additionally justified by the beneficiary in the following report (interim or final). It must be demonstrated that the changes or transfers have been effective, economical, efficient and have occurred in connection with the declared state of emergency, restriction of movement and personal communication.
Eligible costs covered by grant funds may include the following costs until the end of 2020, in case they have been directly linked to the restrictions adopted to stop the spread of the coronavirus epidemic COVID-19:
- fees for canceled or non-realized conferences, travel expenses for conferences (cancellations) or already paid and canceled work stays abroad (up to 100%);
- costs for telecommunication services; costs for the acquisition, repair and maintenance of devices and equipment from the field of communication technology (from the item of material or investment costs), except costs for telephones, dictation machines, readers;
- costs for acquiring tangible fixed assets or amortization (the purchase price is higher than 40,000 CZK) and for acquiring intangible fixed assets (the purchase price is higher than 60,000 CZK) with the period of use longer than one year, which are necessary for carrying out the grant project and are purchased and used in the direct connection with the grant project.
The GACR Presidium recalls that other costs incurred in dealing with the crisis may also be included in the eligible costs covered by the grant funds from additional (overhead) costs:
- g. the costs of child care for workers involved in the project.
The GACR Presidium also recalls that other costs incurred in dealing with this crisis may be included in eligible costs paid from grant funds from material and/or personnel costs:
- the cost of wage compensation up to an amount not paid by the state to the employer in a state of emergency;
- computer technology used exclusively in direct connection with the carrying out grant project.