New Iuc Financial Guidelines

8/10/2019 New Iuc Financial Guidelines

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VLIR-UOS financial guidelines concerning

the Programme for Institutional UniversityCooperation

(IUC Programme

!nnotated "udget lines

Agreed upon by the Steering Committee UOS of 25 May 2012

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#a"le of contents

$ain changes to the IUC guidelines%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%&

'eneral provisions concerning the guidelines%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%

Entry into effect, scope and validity.....................................................................................................4

General provisions concerning the guidelines.....................................................................................4

Analytical accounting....................................................................................................................... 4

Activity and financial reports............................................................................................................ 5

Invoices or supporting documents...................................................................................................

Application of !alances...................................................................................................................

"ransfer of credits............................................................................................................................ #

General financial procedures applica!le to all !udget lines................................................................#

'eneral "udget plan for the IUC Programme%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%)

A. Investment costs........................................................................................................................... 1$

%efinition....................................................................................................................................... 1$

Annotated !udget line................................................................................................................... 1$

&. 'perating costs............................................................................................................................ 1(

%efinition....................................................................................................................................... 1(

Annotated !udget line................................................................................................................... 1(

). *ersonnel costs............................................................................................................................ 1#

%efinition....................................................................................................................................... 1#

Annotated !udget line................................................................................................................... 1+

%. cholarship costs......................................................................................................................... ($

%efinition....................................................................................................................................... ($

Guidelines and allo-ances for scholarships in &elgium................................................................($

ocal scholarships......................................................................................................................... ($

*rinciples and procedures for scholarship selection...................................................................... (1

Etension of scholarship period !eyond the partner programme lifetime......................................(1

E. )oordination costs........................................................................................................................ ((

General.......................................................................................................................................... ((

Annotated !udgetline.................................................................................................................... ((

!ppendi* + , IUC Specific guidelines regarding the cost structure of the Programme Support

Unit and the Pre-Partner Programme%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%

!ppendi* . /*change rate calculation%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%0

!ppendi* &. costs made "y 1e*patriated e*perts2%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%)

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$ain changes to the IUC guidelines (!pril 3+ as

opposed to the previous version (!pril 3++

"he I0) anagement frame-or2 has changed as opposed to the past, for this -e refer to the relevantI0' documents

"he num!er of !udget lines has !een limited to . "he applica!le !udget lines are6

A. Investment costs

&. 'perational costs

). *ersonnel costs

%. cholarship costs

E.1. )oordination cost in &elgium

E.(. ocal coordination costs

7unda!ility of personnel in the southern hemisphere. A !udget is created for personnel costs to

address the lac2 of funding possi!ilities for employee recruitment in the former I0) *rogrammes 8prior

to ($139. Administrative/technical/support staff can !e deployed for the eecution of an I0) pro:ect

8e.g. field -or2ers, data collectors, nurses,;9. "he service contracts are also to !e !udgeted under

this category.

"he 7lemish and local coordination costs continue to !e fied and agreed upon lump sums.


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'eneral provisions concerning the guidelines

/ntry into effect4 scope and validity

'n 1$ %ecem!er 1>>+ ecretary of tate for %evelopment )ooperation, r . 'EE approved

the Guidelines of the 7lemish Interuniversity )ouncil 8I0'9 General %irection for International

)ooperation 8%G%9 8former &A%)/A&'9 concerning the management of pro:ects and programmes

and the su!mission of activity reports and financial reports supplementary to the pecial Agreement of

1 ay 1>># concerning the Institutional 0niversity )ooperation and the pecial Agreement of 1>

%ecem!er 1>># concerning the '-n Initiatives.

"his document is an adaptation of and a supplement to the tet of the aforementioned guidelines.

"he structure of this document follo-s the structure of the !udget plan in accordance -ith the

guidelines. A systematic eplanation concerning the epenses in each !udget line has !een given,

ho- these epenses can !e incurred, and 8if necessary9 ho- they need to !e :ustified.

"he ($1( version of the Guidelines integrates all changes and updates that have evolved in the

course of actual programme implementation. "hese changes and updates have !een approved at the

level of the teering )ommittee 0' and thus carry the approval of %G%. In most cases, the updates

-ere thereafter communicated to the I0) sta2eholders through the I0) ?e-sletters.

"hese guidelines are applica!le as of the Annual *rogramme ($13 concerning the Institutional

0niversity )ooperation 8I0)9. "hey shall !e tacitly rene-ed for each su!se@uent annual programme,

and such for the duration of the pecial Agreement, unless one of the parties su!mits a -ritten

proposal for amendment.

'eneral provisions concerning the guidelines

!nalytical accounting

7or activities -hich are su!sidised -ithin the frame-or2 of the university development cooperation, the

re@uirement -ill !e made that the financial transactions for the activity in @uestion are organised !y the

su!sidised institution in a manner -hich allo-s analytical accounting and a calculation of the interests

per su!sidised pro:ect 8ecept for the '-n Initiatives *rogramme9 or programme. hen it concerns an

activity a!road, a dedicated account -ill have to !e opened for the local financial transactions in the

name of the institution that is made responsi!le for the management of the local ependitures. 'nly

account num!ers -ith recognised !an2ing institutions are accepta!le.

In the case the institutional and/or national regulations prevent the opening of a dedicated account

num!er, the funds transferred can !e received and management in the frame-or2 of a su!sidiary

account and/or su!ledger that allo-s for the re@uired analytical accounting and a calculation of

interests on condition of prior notification to and approval of I0'.

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!ctivity and financial reports

Su"mission

"he activity reports and financial reports must !e su!mitted annually !y the I0' to %G%. 7or

the Institutional 0niversity )ooperation, the activity reports are su!mitted in duplicate !y the I

0' to %G% not later than three months after the end of the implementation of the last implemented

activity programme of the annual programme in @uestion. "he consolidated financial report of the

Institutional 0niversity )ooperation !y the I0' must !e su!mitted in duplicate not later than 1

ay of the year follo-ing the year in -hich the annual programme -as terminated.

Eceptions to these deadlines can only !e permitted su!:ect to a -ritten re@uest stating the reasons.

Contents

"he annual activity reports should comprise the follo-ing items6

1. A !rief survey of the o!:ectives of the activity.

(. An overvie- of the activity -hich -ere realised during the period in @uestion.

3. A comparison of the planned activity and the actual realisation 8!oth @uantitative and

@ualitative9.

4. Bustification of the esta!lished differences !et-een the !udget provided and actual

ependitures. In so far as this is possi!le for and relevant to the realisation of the pro:ect or

programme, mention shall !e made of the contri!ution of other donors. If a pro:ect or programme

yields income, this should li2e-ise !e stated.

5. )omments on the performance of the activity6 results o!tained, causes of success or failure,

difficulties encountered, etc.

Any difference !et-een the !udgetary instalment provided and actual ependitures must !e :ustified,

also -hen the deviation comprises a transfer in !et-een pro:ect !udgets -hich does not amount to

more than 15 C of the overall amount of the su!sidy.

hen the implementation of significant changes in the content of the pro:ect or programme is !eing

contemplated, this must !e su!mitted !eforehand !y the I0' to %G% for approval together -ith

the recommendation of the Steering Committee UOS, also -hen this has no special financial

implications as a result. ?ot later than t-o -ee2s after su!mission, the I0' shall !e informed in

-riting of the position of %G% in that respect. "he activity report should mention the approval of %G%

to a possi!le changes in the content.

5orm

1. "he activity and financial reports must !e su!mitted in the form as prescri!ed in these

guidelines.

(. "he activity report should discuss the items concerned in the se@uence as indicated a!ove. A

purely scientific report, if availa!le, may !e anneed to the activity report. Each activity report must !e

signed !y the 7lemish programme coordinator.

3. 7or the Institutional 0niversity )ooperation, together -ith the activity report -hich is signed !y

the coordinator, a general report on the annual programme should !e su!mitted -hich is signed !y theI0' %irector or !y his mandatory.

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4. "he activity report and the general report must !e dra-n up in English language. If re@uired,

additional eplanatory documents may !e anneed in 7rench, English or panish.

5. A distinction must !e made !et-een the annual activity report and the final report of a partner

programme. "he final report is prepared after the end of the partner programme and should comprise

a general evaluation of the implementation of the partner programme..

Invoices or supporting documents

1. 7or all ependitures, original invoices or supporting documents must !e su!mitted to the

registered office of the I0' or the registered office of the su!sidised 7lemish university. "his

also applies to invoices and supporting documents of ependitures made a!road. 7or countries or

local institutions -here local legislation does not permit the eport of original accounting documents,

inclusion of the references and a copy of the relevant legislation in the activity report -ill suffice

together -ith photocopies of the documents. All invoices and supporting documents must !e retained

for a full ten year period follo-ing the termination of the concerned su!sidy period.

2. In case the ependiture a!road has !een audited !y an eternal audit company, the invoices

and supporting documents can !e retained at the level of the partner university.


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#ransfer of credits

"he !udgets of the I0) Annual *rogrammes are approved !y the inister of %evelopment )ooperation.

If, -hile the respective I0) activity programme is !eing carried out, circumstances occur -hich -ill result

in necessary su!stantial modifications to the planned activities, or in modifications to all or part of the

approved respective activity programme !udgets I0' should !e notified as soon as possi!le !y

the 7lemish coordinating university.

As such, credits may !e transferred -ithin an annual !udget of an activity programme from one pro:ect

!udget to another up to a maimum of 15 C of the overall pro:ect !udgets. ?o prior authorisation is

re@uired for this.


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e!!icienc"$ speci!icall" te e!!orts o! te lemis promoter and te supplier to o&tain eemption

!rom /AT is disproportionate to te /AT amount actuall" carged on ependiture less tan 62*

,U-.

SUSTAINA#I7IT8

Operating costs o! te partner institution ma" &e met &" te proect &udget. Inso!ar as te proects

are clearl" temporall" limited o%ever$ te carged operating costs %ill &e graduall" assumed &"

te local institutions$ to ena&le te partner institution to prepare !or te trans!er o! activities. Tis

%ill guarantee te continuit" o! te actions a!ter te end o! te proect.

-,C-UIT0,NT

Te pu&lic posting o! vacancies !or guest pro!essors and epatriated eperts troug /7I-4UOS

%ill end. It is te !inal responsi&ilit" o! te lemis and local promoter to recruit in a proper and

transparent manner persons tat %ill &e emplo"ed or per!orm duties as part o! an IUC . Te pro!ile

o! te persons tat %ill &e emplo"ed as part o! an IUC and included in te emplo"ee costs &udget

must o! course &e part o! te proect proposal.

7A#,77ING O GOO1S

All goods purcased as part o! te proect must &e la&elled %it /7I-4UOS stic3ers so tat goods

purcased %it /7I-4UOS and 1G1 !unding are clearl" recognisa&le. Tese stic3ers are

availa&le !rom te /7I-4UOS secretariat.

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'eneral "udget plan for the IUC Programme

In the case of the overall programme, the partner programme and the annual programme, the !udget

should !e detailed up to the level of the main !udgetary lines A to E. In the case of an activity

programme, the !udget should !e further detailed per !udgetary line 8A to E9 in the additionalsu!divisions 8e.g. &. 'perating costs6 maintenance of e@uipment, international travel costs, residential

costs, etc.9.

In principle the prepartner programme year $ and the I0) cross cutting activities apply the same

!udget frame-or2. "he concerned amounts, timeframes and modalities may ho-ever differ on a case

!y case situation and henceforth -ill !e the su!:ect of approval !y the teering )ommittee 0'.

"he !udget of an I0) programme/pro:ect must comprise the follo-ing !udget lines6

!% Investment costs

A.1. &uildings

A.(. E@uipment

A.3. ehicles

A.4. 'ffice furniture

A.5. 'thers

6% Operating costs

&.1. "ime and management compensation unit 7lemish )oordinator and pro:ect

leaders

&.(. aintenance of e@uipment

&.3. )onsumer goods

&.4. )ommunication

&.5 epresentation costs /

&.. "ravel costs in &elgium and locally

&.#. )ongress registrations

&.+. ocal per diem

&.>. International travel costs

&.1$. International overnight epenses

&.11 hipment costs

&.1( 'thers

C% Personnel costs

).1. ervice contracts

).(. Employment contracts

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7% Scholarship costs

%.1. hort term allo-ances in &elgium

%.(. tudy scholarships 8e.g. aster9 in &elgium

%.3. *h% scholarships in &elgium

%.4. tudy scholarships 8e.g. aster9 in partner country

%.5. *h% scholarships in partner country

/% Coordination costs

E.1. )oordination costs in &elgium 8lump sum on the !udget 8fied99

E.(. )oordination costs in the partner country 8lump sum on the !udget 8fied99

A detailed pro:ect !udget must !e dra-n up on the !asis of this !udget template. "he su!items are not

needed in the final settlement, in -hich only the main !udget lines 8A till %9 are needed.

!% Investment costs

7efinition

Investment costs are defined as costs incurred to ac@uire dura!le goods -ith a long life that can !e

depreciated in the accounts over several years. After epiry, investment goods are transferred to the

local partner.

All investment goods purchased for the pro:ect must !e included in an inventory. All investment goods

purchased for the pro:ect should !e transferred to the local partner institution at the end of the pro:ect

!y means of a transfer agreement.

!nnotated "udget line

!%+% 6uildings

a:or investments 8such as !uildings, canals, roads, pu!lic utilities9 are not normally permitted as partof university cooperation for development. "his applies to ne- physical infrastructure as -ell as to

renovation of eisting physical infrastructure. inor infrastructure facilities 8such as airconditioning or

other essential pu!lic utilities for a la!oratory facility9 are permitted.

Te renovation o! a guest ouse and9coordination o!!ice is permitted during te pre4partner programme

pase.As to te renovation o! eisting p"sical in!rastructure$ minor in!rastructure !acilities (suc as air4

conditioning or oter essential pu&lic utilities !or a la&orator" !acilit") are possi&le.

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!%% /8uipment

E@uipment H e.g. des2top and note!oo2 computers, printers, mo!ile phones, cameras, !eamers,

dura!le la!oratory material H must !e -holly intended for the partner institution in the developing

country. Investment goods purchased for use !y the 7lemish institution may never !e recognised on

this !udget line. Investment goods for use in &elgium must !e paid for from the lump sum 7lemish

coordination costs or from the !ench fee 8operating cost9 received !y the receiving entity of a

scholarship student.

!%&% Vehicles

"he purchase of a vehicle must !e stated in the initial pro:ect proposal or re@uested from I0'

through a programme change/!udget change re@uest. I0' -ill consult %G% on this matter.

I0' re@uires all vehicles purchased as part of a pro:ect to !e managed using a log!oo2 in order

to ma2e a distinction !et-een travel for the pro:ect and all other travel.

In principle vehicles purchased in the frame-or2 of a partner programme are managed at the level of

the programme. ecurring costs related to insurance, use and maintenance of the vehicle 8insurance

premium, petrol, possi!le driverDs -ages, garage, spare parts, etc.9 are to !e converted into a mileage

cost charged to F& 'perating costs of the !udget of the pro:ect using the transport services.

I0' -ants all vehicles that are purchased in the frame-or2 of a partner programme to !e

managed using a log!oo2 in order to ma2e a distinction !et-een travel for the partner programme and

all other travel.

!%% Office furniture

?o special guidelines have !een dra-n up.

!%9% Other


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6% Operating costs

7efinition

Operating costs are de!ined as :proect4related; costs incurred !or te purcase and9or operational use

o! goods or services tat are not depreciated in te accounts and costs directl" related to a speci!ic

proect activit".

"he costs charged to the operation of the pro:ect must !e incurred in the partner institution or the

partner country. An eception may !e made if the activity cannot !e performed in the assisted country

8e.g. specialised la!oratory studies9 and this is stated in the pro:ect proposal. In these cases, it is

recommended that the possi!ilities in neigh!ouring countries !e eplored. "he most efficient solution

should in any case al-ays !e sought 8!ased on value for money and such aspects as delivery time,

-arranty and aftersales service9.

'perating costs in &elgium can !e charged if a specific pro:ect activity ta2es place in &elgium, e.g. a

-or2shop or conference. "his must !e re@uested in advance, either in the pro:ect proposal or !y

formal letter. easons must !e provided for staging the activity in &elgium rather than in the partner

country. "his may occur only in eceptional circumstances. "he rule is that the activities should ta2e

place in the southern hemisphere, as the purpose of a I0' pro:ect is to fund development

relevant activities through university cooperation for development and !uild capacity in the southern

hemisphere.

-ecurrent operating costs in #elgium can never &e carged to an IUC proect.


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-epresentation costs

Oter proect management related costs

6%+%% Local pro:ect leaders and coordinators

Te ,2 &udget is meant to also cover te time input o! &ot te local proect leaders and te local

coordinator. In vie% o! te lump sum nature o! te ,2 &udget line$ te partner universit" is epected to

arrive at an appropriate incentive s"stem in tis regard.

6%% $aintenance of e8uipment


6%&% Consumer goods

"hese may include nondura!le la!oratory e@uipment, chemicals, documentation, !oo2s, minor

materials, spare parts, pro:ect related office supplies, fuel, copies etc.

-egarding !uel costs$ re!erence is made to A.>. Onl" in case a veicle is assigned to a single proect$

!uel costs can &e reported and reim&ursed.

6%% Communication

"hese may include phone, internet and fa costs.

6%9% Representation costs

epresentation costs may !e reim!ursed to te lemis and local coordinator. "he maimum

accepta!le representation costs 8sum of the representation costs incurred in &elgium and in the

developing country9 is 5$$ E0per activit" programme.

In addition to meal and reception costs, small gifts purchased as representation gifts for pro:ect

partners in the southern hemisphere are also accepta!le.

epresentation costs are reim!ursed su!:ect to su!mission of a su!stantiating document to -hich an

attendance list or description is added from -hich it can !e seen that those present, -ith respect to

!ac2ground and level, are relevant for the realisation of the pro:ect or activity programme.

6%;% 6elgium and local travel costs

Travel epenses are all costs incurred !or ourne"s &" &ot #elgian and local emplo"ees as part o! te

eecution o! a proect. Individual ourne"s o! te promoter$ eperts and9or guest docents %itin teplace o! sta" are included in te per diem$ %ic means tat costs connected %it tese ourne"s

cannot &e carged separatel" to te proect &udget.

?ourne"s %itin #elgium

"he follo-ing allo-ances are granted for :ourneys -ithin &elgium, su!:ect to su!mission of supporting

documents6

"he 7lemish institutions may employ their o-n system of 2ilometre allo-ances for pro:ectrelated

:ourneys !y car, provided the institution coordinator for development cooperation 8I)'9 su!mits an

annual report to I0' of his/her institutionDs rules for 2ilometre allo-ances for :ourneys !y private

car.

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Bourneys !y car not covered !y the 7lemish institutionDs o-n system of 2ilometre allo-ances attract a

2ilometre allo-ance as granted to federal civil servants using a private vehicle -ith # fiscal


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*eople that travel to another place to perform duties as part of the pro:ect may receive a local per

diem for epenses 8transport, meals etc9. "his lump sum 8fied9 per diem should !e !ased on the local

scales of the local institution, !ut must never eceed ($ E0 per day, unless it has to pay for a hotel

stay, in -hich case the price of the hotel may !e added to the ($ E0, provided invoices are

su!mitted.

6%)% International travel costsInternational travel costs comprise all costs incurred !or door to door ourne"s on o!!icial proect

&usiness &" #elgian and local emplo"ees or epatriated mem&ers o! sta!!.

"he allo-ance for international air :ourneys must !e no more than the price of an economy tic2et

together -ith airport ta and any !oo2ing fee charged !y the airline or travel agency.

"he follo-ing indirect travel costs are reim!ursed for permanent or temporary staff or a local or

7lemish promoter, homologue or institution representative to &elgium or another country 8no more

than three -ee2s96

"ic2et, including airport ta 8no more than the price in economy class9

)ompulsory vaccinations and antimalaria drugs 8consultation fees are not accepted aspirins,

immodium, mos@uito spray, touristil and other household drugs are not accepta!le9

isa costs

*assport costs

*assport or visa photo costs

)osts of o!taining the appropriate certificates

)osts of travel and cancellation insurance

"ransfers to and from the airport

6%+3% International overnight e*penses

Per diem

A per diem is a fied daily allo-ance paid during a stay as part of the eecution of a pro:ect in a

country other than the country of residence. "he amount is dependent on the country of destination

and is intended to compensate the costs of meals, transport -ithin the city or place of stay and

personal epenses. "he amounts stated are granted regardless of the academic degree of the person

involved. A per diem may !e settled per overnight stay. "here is no per diem for travel days.

"he per diem allo-ance change at least once a year and are therefore not included anymore as an

anne in the I0' financial guidelines. "hey can !e found on the I0' -e!site6

---.vliruos.!e/runningpro:ects/guidelinesforpro:ecteecution/allo-ances.asp

"he per diem amounts are lin2ed to amounts esta!lished and revised annually !y the 7ederal *u!lic

ervice 7oreign Affairs in &elgium. %G% must formally notify I0' of any revisions -ithout delay.

"he date on -hich these revisions !ecome effective is esta!lished !y inisterial %ecree. "he ne-

amounts apply to I0' pro:ects from the first day of the month t-o months after their date of

pu!lication in oniteur !elge/&elgisch taats!lad. I0' informs all sta2eholders of any revisions

and the date they !ecome effective.

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http://www.vliruos.be/running-projects/guidelines-for-project-execution/allowances.aspxhttp://www.vliruos.be/running-projects/guidelines-for-project-execution/allowances.aspxhttp://www.vliruos.be/running-projects/guidelines-for-project-execution/allowances.aspx


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If the per diem amount in the list of 7ederal *u!lic ervice 7oreign Affairs is lo-er than 3# E0, 3#

E0 per diem -ill !e paid.

"he per diem is granted proportionate to the num!er of nights spent in the place. uch a stay can

never !e longer than (1 days for the purposes of the per diem.

"he per diem for people residing else-here than &elgium -ho travel to &elgium on official pro:ect

!usiness is #5 E0.

=otel costs


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C% Personnel costs

7efinition

"he academic, administrative and technical staff of the 7lemish universities and the staff of all other

institutions for scientific and technological research can !e used in the implementation of a partner

programme.

"he general principle is that the academic staff that !ears responsi!ility for the implementation of

8parts of9 the partner programme is made availa"le "y "oth the 5lemish university and the partner

institution% #heir >ages are not included in the programme "udget4 not even partially.

In summary, only the -ages of the follo-ing academic personnel can !e charged to the programme

!udget6

*rogramme managers -ho are employed at the partner university via a contract of employment -ith

the partner university. *rogramme managers primarily have management support and facilitation

tas2s

Eceptionally, socalled permanent eperts -ho are employed in the partner institution via a contract

of employment -ith the coordinating 7lemish university. *ermanent eperts may have a secondary

management support tas2 !ut need to !e primarily assigned to underta2e academic tas2s that cannot

!e ta2en up locally

/isiting lecturers o! te Nort and9or oter units o! te IUC partner universities do not receive an" !ee.

Onl" teir incurred travelling epenses and &oard and lodging costs are reim&ursed. /isiting lecturers

o! oter universities in te countr" o! te partner$ ma" receive a !ee @ &" means o! a service contract4

as per te salar" rates o! te IUC partner universit".

Allowances for non academic employees (e.g. !ield %or3ers$ nurses$ ..) in the southern

hemisphere are possible although the a!ailable budget for personnel should be used as

efficiently as possible. Te %a" te personnel &udget is divided &et%een te di!!erent proects is to

&e outlined in te IUC management manual and negotiated %itin te IUC 0anagement !rame%or3

(Steering Committees$ Coordinating team$ proect leaders Sout9Nort)$ &ased on te needs o! te

IUC partner programme. Te overall goal o! an IUC programme$ namel" &uilding capacit" in te

soutern emispere$ must &e central at all times %en determining and dividing te personnel

&udget.

"he university responsi!le for implementing the intervention -ill !e the sole employer for the

permanent personnel employed. %eviations from this rule are allo-ed only eceptionally and su!:ect

to a :ustified re@uest.

Te iring o! personnel !or emplo"ment in #elgium is onl" possi&le in te !rame%or3 o! IUC

crosscutting initiatives.

All costs connected to the deployment of employees "ser!ice contracts employment contracts

with local employees and e#patriated e#perts etc$ must be budgeted and recognised under

budget line C %ersonnel costs&

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!nnotated "udget line

C%+% Service contracts

If eternal eperts 8i.e. eperts that are not contracted to a 7lemish or partner institution9 are used to

eecute certain aspects of the pro:ect, the associated costs may !e charged to the pro:ect !udget. "he

allocation must occur on the !asis of a service contract. "ypical local rates must !e paid to local

employees employed on the !asis of a service contract.

C%% /mployment contracts

C%%+% Local employees

"he employment or su!sidising of 8temporary9 employees may !e paid through the pro:ect !udget for

the eecution of operational and field -or2 related tas2s. uch employees may !e local administrative

employees and manual -or2ers 8driver, field or survey -or2ers, la!oratory technician9. ocal pay

scales and social insurance arrangements must !e o!served -ith respect to local employees on an

employment contract.

C%%% /*patriated e*perts (see anne*

C%%&% Local Programme $anager

A programme manager has a full time employment contract -ith the I0) partner university.


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secretarial, etc.9

0anagement support

Administrative

and accounting

services

E(6 )overed !y the lump

sum local coordination

costs

"o !e determined !y the local

partner university

"echnical adhoc

support services

8-e!site, *

materials,

-or2shop

organisation,

temporary etra

!oo22eeping

support etc.9

*0 )6 *ersonnel ervice contract

1>/33


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7% Scholarship costs

7efinition

)osts relating to scholarship students are recognised under %. cholarship costs.

cholarships may !e granted as part of an I0) *rogramme only if the scholarship contri!utes to

capacity !uilding at the local partner institution. "he persons -ho are granted a scholarship as part of

the I0) *rogramme must therefore !e a mem!er of staff of the local institution or the local institution

must commit to employing the scholarship student after graduation.

?o allo-ances are availa!le for 7lemish travel scholars as part of an I0) programme. "hey may

receive a lump sum 8fied9 allo-ance for their travel costs as part of the I0' 7lemish travel

scholarships programme. "he other costs of 7lemish travel scholars cannot !e paid -ith I0'

funds.

All payments to scholars must !e grouped under %. cholarship costs. A detailed calculation does

have to !e included in the scholarship costs !udget, !ased on the I0' scholarship cost scales

for scholarships in 7landers or !ased on other scales for local scholarships. "he scholarship type and

the num!er of scholarship months must also !e stated.

'uidelines and allo>ances for scholarships in 6elgium

Allo-ances and guidelines for scholarships facilitating a stay in &elgium are availa!le as a separate

document to !e found on the I0' -e!site6

---.vliruos.!e/runningpro:ects/guidelinesforpro:ecteecution/guidelinesandreportformsfor

scholarships.asp

Guidelines for local scholarships are still availa!le in this document FI0' financial guidelines

concerning I0) *rogrammes.

Local scholarships

ocal scholarships may !e funded from the pro:ect !udget. Te amounts are to &e in line %it

universit" and i! possi&le national guidelines and need to &e endorsed in te IUC management

manual.

"he scholarships must comprise the follo-ing aspects6

!llo>ance (the amount to "e paid to the scholarship student

"his includes -hat is necessary for su!sistence 8housing, food, local transport etc9. A distinction must

!e made according to the origin of the scholarship student 8same region, another region of the same

country, another country9. If a system of local scholarships already eists 8funded locally or !y other

donors9, it must !e used as a !asis for calculation. In the a!sence of such a system, the amount of the

scholarship must !e !ased on a realistic estimate of the local cost of living. "he amount of the

allo-ance may never eceed the amount of the scholarship granted in &elgium.

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http://www.vliruos.be/running-projects/guidelines-for-project-execution/guidelines-and-report-forms-for-scholarships.aspxhttp://www.vliruos.be/running-projects/guidelines-for-project-execution/guidelines-and-report-forms-for-scholarships.aspxhttp://www.vliruos.be/running-projects/guidelines-for-project-execution/guidelines-and-report-forms-for-scholarships.aspxhttp://www.vliruos.be/running-projects/guidelines-for-project-execution/guidelines-and-report-forms-for-scholarships.aspxhttp://www.vliruos.be/running-projects/guidelines-for-project-execution/guidelines-and-report-forms-for-scholarships.aspx


21/33

/nrolment fees

Enrolment fees for studies supported as part of an I0) programme should !e minimised. "he pro:ect

file should state this.

#raining costs

"raining costs may !e accepted -ith respect to local training scholarships if no enrolment fee is

paya!le, provided these costs are inherent to the study programme and have !een accepted as part of

the pro:ect file.

Insurance

Insurance must !e ta2en out on !ehalf of the scholarship student to cover his/her stay in the country of

study 8no less than one month9. "he cost may !e charged to the pro:ect !udget. "his insurance must

cover costs of illness, accident or death, including medical treatment, hospitalisation and any

repatriation of students from the region.

Principles and procedures for scholarship selection

"he 7lemish and local pro:ect teams, in consultation -ith !oth coordinators, are :ointly responsi!le for

the selection of scholars in the contet of the agreed upon procedures in the I0) anagement anual

/*tension of scholarship period "eyond the partner programme lifetime

!ll scholarships

In vie% o! te implementation c"cle$ te partner programmes terminate on >6 0arc %ile courses in

te Nortern emispere tend to !inis in Septem&er.


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/% Coordination costs

'eneral

In the frame-or2 of the implementation of a partner programme, a fied lump sum coordination !udget

is allocated to the university of the 7lemish coordinator and the local partner university.

Activity *rogramme Jear E16 ump sum coordination

!udget for the university of the

7lemish coordinator

E(6 ump sum coordination

!udget for the local partner

university

?ormal A* 3C of total !udget 5C of total !udget

*rKpartner programme %epending on the num!er of months and total !udget !ut in

general E1 and E( of each 5C of total !udget

*hase out programme 1$.$$$ E0 1$.$$$ E0

!s such4 the lump sum amounts >ill "e different depending on the total amount foreseen for

an IUC Programme ("udget differences depending on the num"er of thematic pro:ects and of

the duration of an activity programme (in principle a duration of + months .

!nnotated "udgetline

/%+% Coordination costs in 6elgium (fi*ed lump sum

"hese consist of the costs -hich derive directly from the implementation of the programmes as a

result of the use of the premises, infrastructure and/or services of the 7lemish universities. "hese

costs must !e :ustified -ith a document in -hich the 7lemish university declares that the stated

amount -as used to cover these general ependitures -ithin the frame-or2 of the implementation of

the programme.

/%% Local administration and coordination costs (fi*ed lump sum

"his lump sum is allocated to cover administration and coordination costs as -ell as nonattri!uta!le

institutional costs related to the institutional management of the programme. "hese are estimated at

3C and (C respectively.

/%%+% !dministration and coordination costs (&?

"he lump sum is allocated to cover costs -hich are related to the administration and coordination of

the local implementation of the activity programme. "hese costs may consist, among other things, of

personnel costs, cost of small materials 8among other things, computer re@uisites9, communication,

consuma!les and overall operating costs as -ell as local travelling epenses that cannot !e attri!uted

to a particular pro:ect.

7urthermore, this lump sum is meant to ena!le the coordination office to provide services 8transport,

photocopy etc.9 against agreed upon unit costs !ased on a cost recovery calculation.

((/33


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/%%% @on attri"uta"le institutional costs (?

"he part of the lump sum is meant to ena!le the local partner university to cover nonattri!uta!le

institutional costs or develop and implement a policy that related to ris2 management and incentives

that may contri!ute to a smooth implementation of the partner programme.

or small crosscutting proects and Nort Sout Sout proects starting in A'2+66$ ,6 and ,2 are

calculated on te &asis o! te planned &udget A41 in Nort and Sout up to *B ,6 and ,2 maimum.I! applica&le$ ,2 is divided &et%een te partner universities according teir part in te sout

coordination costs.

(3/33


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!ppendi* + , IUC Specific guidelines regarding the

cost structure of the Programme Support Unit

and the Pre-Partner Programme

'eneral principles and "udget lines applica"leA programme support unit 8*09 is a pro:ect esta!lished during the implementation of a *artner

programme. A *0 pro:ect is meant to include all activities, and the costs related to them, that are

eecuted in the contet of overall programme implementation.

'ne of the 2ey principles applica!le to *0 is that the *0 !udget is to !e 2ept as small as possi!le

in order to guarantee as much !udget as possi!le for content related pro:ect activity.


25/33

ervice contracts 8only if for ad hoc services for the programme support 8e.g. -e!site development of

the I0) *rogramme9

Scholarship costs

?ot applica!le.

Coordination costs

6elgian coordination costs

Local coordination costs

"he ta!le underneath summariMes the !udget line and *0 applica!ility6

&udgetline *repartner

programme

*artner

*rogramme

Jear 11 Jear 1(

*rogramme

upport 0nit

8*09 pro:ect

&udget line

scholarships

8E9 not

applica!le.

&udget line

investments

8&9limited to

vehicles and

limited

investments

for *0 office

?o *0 *0 ?o *0 ?o *0

egular I0)pro:ects

All !udgetlines

?ot applica!le I0) pro:ects ?ot applica!le ?ot applica!le

ump sum

!ased pro:ects

)losing event

4$.$$$

7ollo-ing from the a!ove, the follo-ing is a typical partner programme !udget ta!le6

&udgetlines E1 E( "otal

*ro:ect 1 A to % ?ot applica!le ?ot applica!le

*ro:ect ( A to % ?ot applica!le ?ot applica!le

*0 A, &, ) E1 E(

#he pre-partner programme

*rior to the implementation of a partner programme, the I0) programme cycle allo- for a planning

period. "his is the socalled year $ or prepartner programme. "he period may have a duration of 1(

to (4 months depending on the actual organisation of the preparatory activities.

(5/33


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"he year $ !udget is related to the duration of the planning period. hile generally the same

principles are applied, the actual !udgetary amounts -ill !e su!mitted to the teering )ommittee

0' for approval for every specific preparatory cycle and considering the follo-ing6

"he university of the 7lemish coordinator receives a lump sum coordination cost of 5C

"he I0) partner university receives a lump sum coordination cost of 5C

"he 7lemish coordinator receives a lump sum compensation for his/her time input of 15.$$$ E0

Among others, the year $ !udget is meant to cover the follo-ing activities6

*rogramme office setup including coordination facilities 8I)" and/or communication facilities,

transport etc.9

*rogramme manager

or2shop and *) training related epenses

issions 8matchma2ing and formulation9

"ravel 8coordinators9

'ther preparatory activities 8language etc.9

(/33


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!ppendi* . /*change rate calculation

0etod

Jear 16 per money transfer

Gross -hat -as de!ited from the &elgian account in E0 8a9

?et -hat -as credited to the local account in local currency 8!9

o, !an2 charges relating to the transfers have already !een processed in the echange rate

calculation

eighted average echange rate6 8N a9 / 8N !9

econciliation

Jear ( and !eyond

ame as year of operation 1

&ut also value !alance1 in local currency on the local account at previous yearDs -eighted average

echange rate

7rom this !alance the !alance of the local coordination cost 8the amount unspend of E(9

econciliation

,ample

Jear 16

"ransfer 16 1$,$$$ E0 81$,$5 E0 from &elgian account9, 1(,+$$ 0% net on local account

"ransfer (6 15,$$$ E0 815,$4 E0 from &elgian account9, 1+,$5$ 0% net on local account

After year 1 the local account contains 5,$#5.$$ 0%, from this amount 1,$$$.$$ 0% of the E(

received in year 1 -as not spent.

Jear (6

"ransfer 36 1(,$$$ E0 81(,$3$ E0 from &elgian account9, 14,333 0% net on local account

Echange rate calculation6

8ear 6 E0 0%

"ransfer 1 1$,$5.$$ 1(,+$$.$$

"ransfer ( 15,$4.$$ 1+,$5$.$$

"otal (5,1($.$$ 3$,+5$.$$

Jear 1 echange rate $.+143

8ear 2 E0 0%

&alance on local account 3,31+.(# 5,$#5.$$ H 1,$$$.$$

"ransfer 3 1(,$3$.$$ 14,333.$$

1&alance 6 !alance !an2 statement on the 31st of A* LO 1D ependitures paid in A*1 year !efore 15/+ for A*1 yearP

ependitures paid !efore 31/3 A* for the A* year H =( fund !alance start A* year, mileage fund !alance A* start A*year, copyfund !alance start A* year

(#/33


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"otal 15,34+.(# 1+,4$+.$$

Jear ( echange rate $.+33#+

(+/33


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!ppendi* &. costs made "y 1e*patriated e*perts2

Epatriated 87lemish9 mem!ers of staff or epatriated 87lemish9 eperts may !e sent to the partner

country for a 8short9 assignment 8provided reasons are given9 and funded from the pro:ect !udget

-ithin the maimum !udget for employee costs of (5C of the overall pro:ect !udget for no more than

the initial pro:ect duration. "he 7lemish institutionDs pay scales must !e o!served -ith respect to&elgian employees on an employment contract.

7uration of employment

"he period of service 8the total period during -hich the epatriated mem!ers of staff stay in the

assisted country9 must !e no more than (4 months.

A maimum preparation period in &elgium of one month can !e reserved for the initial departure

-ith respect to assignments lasting at least ten months. At the end of the employment a maimum

period of 14 days in &elgium may !e reserved for the final report.

If a pro:ect has to !e terminated prematurely due to force ma:eure, the employment of the

epatriated mem!ers of staff -ill !e terminated, -ith a period of no more than three monthsD

employment in &elgium for the final report. A clause to this effect must !e included in the

employment contract of epatriated mem!ers of staff.

Overall payroll costs

"he overall payroll costs that can !e paid for !y the su!sidy include the gross -age, social insurance

charges, holiday and endofyear payment, employerDs contri!utions, solidarity contri!utions and an

epatriate allo-ance.

"he 7lemish institution acts as the employer of the epatriated eperts. "he 7lemish institution

accordingly decides -hich seniority it -ishes to employ -hen calculating the salary. "he institution

must ho-ever al-ays o!serve all la-s applica!le to it.

/*patriation allo>ance

"he gross !ase pay applied in the institution university for the duties performed, corresponding to the

re@uired @ualifications, is supplemented !y a monthly epatriation allo-ance, set at the per diem

allo-ance 8see &.1$ International overnight epenses9 for the country concerned. "he epatriation

allo-ance is only granted during the effective service period a!road.

Employment contracts must include a clause providing for the automatic revision of this epatriation

allo-ance !efore the end of the contract in line -ith any relevant guideline amendments. "he

applica!le per diem arrangement is descri!ed in &.1$ International overnight epenses.

"his additional allo-ance must !e recognised together -ith the salary of the epatriated epert under

).3.(. Epatriated mem!ers of staff.

(>/33


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Social insurance

"he institution acting as the employer is as2ed to apply the most complete and comprehensive

system of social insurance appropriate to the special situation of employment a!road for permanent

employees it sends a!road. %'Q'' 81ienst voor de Overeese Sociale De3ereid4O!!ice de

SEcuritE Sociale dFOutre4mer2) insurance should !e supplemented -ith additional accident and travel

insurance as -ell as repatriation insurance.


).3.( Epatriated mem!ers of staff.

!dditional allo>ances

/nrolment fees in schools

chool enrolment fees in the country -here the person is employed as part of the pro:ect are

reim!ursed only for schoolgoing children aged three years or that turn three years in the relevant si

month period. "he maimum reim!ursement is 1,5$$ E0 per year per child. "his cost must !eproven !y a proof of enrolment from the school, stating the enrolment fee paid. Epenses for

!oarding, uniform and commuting are not accepted.



Child allo>ance4 maternity allo>ance and adoption premiums

"he statutory amounts for )hild allo-ance, maternity allo-ance and adoption premium in &elgium

must !e applied.



6%4 & 5,

1$5$ &russels, tel.6 $( 4( $5 11

3$/33


31/33

"he follo-ing indirect travel costs are reim!ursed for permanent or temporary staff or a local or

7lemish promoter, homologue or institution representative to &elgium or another country 8no more

than three -ee2s96

"ic2et, including airport ta 8no more than the price in economy class9

)ompulsory vaccinations and antimalaria drugs 8consultation fees are not accepted aspirins,

immodium, mos@uito spray, touristil and other household drugs are not accepta!le9

isa costs

*assport costs

*assport or visa photo costs

)osts of o!taining the appropriate certificates

)osts of travel and cancellation insurance

"ransfers to and from the airport

"he a!ove costs are reim!ursed to epatriated mem!ers of staff and their spouse and dependent

children. All advantages granted to an epatriated epertDs spouse are also granted to partners that

can provide proof of coha!itation -ith the epatriated epert for at least si months prior to departure.

Epatriated eperts, their spouse and dependent children are entitled to the cost of one plane tic2et

each in economy class at the start and end of the assignment ."ravel tic2ets are also granted for

holiday in &elgium. Each mem!er of the family is entitled to no more than one such tic2et per year.

!dditional luggage

"he lump sum 8fied9 allo-ance for additional luggage is as follo-s6

irst out&ound9last

in&ound

Intermediar" oune"s

*ermanent epert 1,$$$ E0 5$$ E0

pouse and dependent children 5$$ E0 (5$ E0

"hese allo-ances are the same for all countries.

"he total lump sum 8fied9 amount the permanent epert is entitled to for the transport of additional

luggage is the sum of the individual fied amounts, depending on the status of the person and the

:ourney.

E.g. An epatriated epert -or2ing in Ecuador is married and has one dependent child.

7irst out!ound :ourney to Ecuador and final in!ound :ourney to &elgium6 1$$$P5$$P5$$ R (,$$$ E0

Intermediate :ourney !et-een Ecuador and &elgium6 5$$P(5$P(5$ R 1,$$$ E0

31/33


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6%+3% International overnight e*penses

Per diem

A per diem is a fied daily allo-ance paid during a stay as part of the eecution of a pro:ect in a

country other than the country of residence. "he amount is dependent on the country of destination

and is intended to compensate the costs of meals, transport -ithin the city or place of stay and

personal epenses. "he amounts stated are granted regardless of the academic degree of the person

involved. A per diem may !e settled per overnight stay. "here is no per diem for travel days.

"he per diem allo-ances change at least once a year and are therefore not included anymore as an

anne in the I0' financial guidelines. "hey can !e found on the I0' -e!site6

---.vliruos.!e/runningpro:ects/guidelinesforpro:ecteecution/allo-ances.asp

"he per diem amounts are lin2ed to amounts esta!lished and revised annually !y the 7ederal *u!lic

ervice 7oreign Affairs in &elgium. %G% must formally notify I0' of any revisions -ithout delay.

"he date on -hich these revisions !ecome effective is esta!lished !y inisterial %ecree. "he ne-

amounts apply to I0' pro:ects from the first day of the month t-o months after their date of

pu!lication in oniteur !elge/&elgisch taats!lad. I0' informs all sta2eholders of any revisions

and the date they !ecome effective.

If the per diem amount in the list of 7ederal *u!lic ervice 7oreign Affairs is lo-er than 3# E0, 3#

E0 per diem -ill !e paid.

"he per diem is granted proportionate to the num!er of nights spent in the place. uch a stay can

never !e longer than (1 days for the purposes of the per diem.

"he per diem for people residing else-here than &elgium -ho travel to &elgium on official pro:ect

!usiness is #5 E0.

=otel costs


33/33

these costs are provided for in the pro:ect proposal, -hich implies the agreement of the partner

institution to the inclusion of these costs in the "EA !udget.

"his is not an individual right of the epatriated epert. It may !e the su!:ect of negotiation per

individual pro:ect.

'vernight costs are reim!ursa!le for a maimum period of 3$ days 8per diem9 and a maimum

amount of 3$ the applica!le indicative maimum hotel allo-ance for the epatriated epertDs first

mission. "his is only possi!le if the epatriated epert has to stay at a hotel !ecause no permanentaccommodation is availa!le. "he applica!le indicative maimum hotel allo-ance cannot !e

reim!ursed -ithout the hotel invoice. 'nly overnight costs are reim!ursed. 7or the reference amounts

for per diem and hotel allo-ances see the ta!le on the I0' -e!site6 hotel allo-ances and daily

fied allo-ances 8per diem39 in euros. If the epatriated epert does not stay in a hotel !ut in a

d-elling -ith coo2ing facilities afterhis/her initial arrival before being able to move into

permanent accommodation, the rent of the dwelling may be reimbursed for no

more than one month, based on proof (lease), and 50% of the applicable per

diem for a maximum period of 30 days

New Iuc Financial Guidelines

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Transcript of New Iuc Financial Guidelines