VLIR-UOS guidelines concerning
RIP (2008 – 2012)
February 2010
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Inhoud
Preface
3
General provisions concerning the guidelines
4
General provisions concerning the guidelines
4
Analytical accounting
4
Activity and financial reports
Invoices or supporting documents
4
4
Transfer of credits and project duration
5
Limitation of responsibilities
General budget plan for the Research Initiatives Programme
5
6
INTRODUCTORY REMARKS
6
A. Investment costs
6
B. Operational costs
7
Operational costs in third countries
7
C. Personnel costs
8
D. Scholarship costs
9
Guidelines and allowances
Scholarships elsewhere (North and South)
Procedures
E. Coordination costs
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9
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Preface
The IUC Research Initiative Programme (RIP) is the principle instrument of the so-called IUC ex-post
tool box. It is meant to encourage IUC partner universities to develop research proposals of an international standard. As such, it is one opportunity, among other, for former IUC teams to continue their
academic relationship, building on capacity that has been put in place during 10 years of IUC capacity
building.
The IUC Research Initiative Programme is competitive and open to those IUC partner universities that
have successfully closed 10 years of earmarked partner programme funding and fall into the ex-post
period (year 14 till 17). During year 13 (the bridging year), these partner universities, in close collaboration with the Flemish teams concerned, will be able to develop proposals.
These financial guidelines emanate from the Financial Guidelines applicable to the VLIR-UOS Own
Initiatives Programme. However, in view of the South taking the lead regarding IUC Research Initiatives, and following a firm determination of both DGDC and VLIR-UOS to practice the Paris declaration, these guidelines have been simplified in order to allow alignment with the local administrative
context where possible. As such the VLIR-UOS Own Initiative Programme currently consists of the
following 3 sub-programmes that each apply a modified set of guidelines:

The Own Initiative Programme proper;

The Congo programme;
 The Research Initiatives Programme.
These guidelines apply to the Research Initiatives Programme only, and have been approved by the
Steering Committee UOS on 27 June 2007.
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General provisions concerning the guidelines
General provisions concerning the guidelines
Analytical accounting
The university of the promoter of the IUC Research Initiative is required to manage the funding received in a manner which allows analytical accounting and a calculation of the interests. To that effect,
a special account number will have to be opened for the local financial transactions in the name of the
institution that is made responsible for the management of the local expenditures. Only account numbers with recognised banking institutions are acceptable. These accounts may not be linked to other
accounts (no subsidiary accounts).
Expenditure will be incurred in third countries as a result of the input of collaborating (Flemish) partners. VLIR-UOS recommends that for this purpose ex-post activity based transfers are made to the
respective third countries (payment on the basis of invoices following the provision of services). Put
differently, the promoter is not expected to make ex-ante transfers to third countries which afterwards
need to be accounted for.
Activity and financial reports
Submission date
2 months following the closure of a budget year, the RIP promoter needs to submit an activity and
financial report to VLIR-UOS.
Form
1. The activities and financial reports must be submitted in the form as prescribed in the Rip agreement. If they deviate there from, these reports shall be returned to the institution in question by
VLIR-UOS for amendment.
2. The activities report should discuss the items concerned in the sequence as indicated in Annex 2.
A purely scientific report, if available, may be annexed to the activities report. Each activities report
must be signed by the promoter. At the end of each project, a final report should be prepared,
along with the activities report, on the overall performance of the project.
3. The activities report must be drawn up in the English language. If required, additional explanatory
documents may be annexed in French, English or Spanish.
4. A distinction must be made between the annual activities report and the final report of a project.
The final report is prepared after the end of the project and should comprise a general evaluation
with a particular emphasis on the results obtained.
Invoices or supporting documents
1. For all expenditures, original invoices or supporting documents must be submitted to VLIR-UOS.
This also applies to invoices and supporting documents of expenditures made abroad. For countries or local institutions where local legislation does not permit the export of original accounting
documents, inclusion of the references and a copy of the relevant legislation in the activities report
will suffice together with photocopies of the documents.
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2. Both DGDC and the Auditor’s Office are entitled to inspect these documents at all times within the
framework of their auditing task.
Transfer of credits and project duration
Credits may be transferred within an annual budget of the project from one budget line to another up
to a maximum of 15 % of the annual budget. No prior authorisation is required for this. However, it
must be explained in the activities report. Approval for all other rearrangements must be requested in
advance in writing.
Balances of a given budget year may be rolled over to the next year up to 20% of the annual budget.
An extension of the project duration beyond 4 years is not possible. The closing date is fixed at 48
months following the starting date.
Limitation of responsibilities
The “IUC Research Initiatives” projects are administratively managed by the university responsible for
the implementation of the project. In practice this is the institution where the promoter is employed.
This implies that the co-ordinating institution is also charged with some practical arrangements, necessary for a good execution of the project (for instance employment contracts for collaborators, mailings, financial reports, etc).
The promoter can manage independently the project and is responsible for a prompt settlement of the
planned activities. He is fully authorized for the implementation and does not depend on the approval
of DGDC or VLIR-UOS unless it is stipulated differently in the guidelines, for instance in case of certain expenditures (e.g. budget deviations over and above 15%).
The definition of the responsibilities concerning the implementation of an IUC Research Initiative is
done in an agreement concluded between VLIR-UOS and the university of the promoter.
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General budget plan for the Research Initiatives
Programme
A.
Investment costs (sub lines as per the budgeting categories of the submitting university)
B.
Operational costs
C.
Personnel costs
D.
Scholarship costs
E.
Coordination costs (5% lump sum of total A to D)
INTRODUCTORY REMARKS
For all goods procured as investments or operational costs, the following applies:

Goods that are procured within the framework of the university cooperation must be purchased at
the most advantageous price-quality ratio (including transport). In the discharge of this obligation,
the goods will be purchased either in Belgium, in the country of the partner institution or in another
country.

The import duties shall be borne by the university of the promoter. Exceptions can be made to
this, subject to detailed justification and approval from VLIR-UOS.

For major purchases (+ EUR 5.500), at least three offers must be requested and in principle the
offer with the most advantageous price-quality ratio will be selected.
A. Investment costs
VLIR-UOS accepts the definition of investment costs as applied by the IUC partner university. Please
note, however, that for budgeting purposes, a detailed investment budget as per the sub-budget lines
used by the IUC partner university must be used (see example). Kindly also take note of the following:
The budget line ‘investment’ cannot exceed 5% of the overall budget requested (max. € 5.000 in a
project budget of € 100.000).
The following items cannot be accepted in the framework of the IUC Research Initiatives:

Major construction works

Vehicles

Spare parts for equipment procured in the framework of the IUC Phase II Partner Programme
(such equipment is expected to be sustainably maintained using institutional resources)
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B. Operational costs
VLIR-UOS accepts the definition of operational costs as applied by the IUC partner university. Please
note, however, that for budgeting purposes, a detailed operational budget as per the sub-budget lines
used by the IUC partner university must be used (see example). Traditionally, these would include
consumables, travel, communication, training and workshop related costs and support/field staff
inputs.
For local unit costs (local travel, per diem etc) the rates of the IUC partner university need to be applied, unless these contradict any of the guidelines listed underneath.
The following are considered as support/field staff:

Lab technicians and similar profiles

Costs of drivers and farmers (security, collection of data etc)

Compensation for students acting as enumerations etc
Operational costs in third countries
In third countries only the following operational costs can be accepted:

For travel in Belgium and third countries in general , only the following costs can be reimbursed:

for travelling by car, a kilometre cost of max. 0,3026 EUR/km (government rate and subject to
changes);

for travelling by train, a first-class ticket;

for travelling by bus, tram or metro, the value of the ticket;

for travelling by plane, the value of an economy class ticket and costs related to taking a cancellation and travel insurance);


the hotel and per diem rates (one per diem per overnight stay) as per the VLIR-UOS list or the
institutional rates whichever is lower

costs related to visa and relevant permits
Costs related to lab analysis’ in third countries (shipment and actual lab costs)
Per diem
A per diem is a fixed daily allowance paid during a stay as part of the execution of a project in a country other than the country of residence. The amount is dependent on the country of destination and is
intended to compensate the costs of meals, transport within the city or place of stay and personal
expenses. The amounts stated are granted regardless of the academic degree of the person involved.
A per diem may be settled per overnight stay. There is no per diem for travel days.
The per diem allowances change at least once a year and are therefore not included anymore as an
annex in the VLIR-UOS financial guidelines. They can be found on the VLIR-UOS website:
www.vliruos.be/allowances.
The per diem amounts are linked to amounts established and revised annually by the Federal Public
Service Foreign Affairs in Belgium. DGDC must formally notify VLIR-UOS of any revisions without
delay. The date on which these revisions become effective is established by Ministerial Decree. The new
amounts apply to VLIR-UOS projects from the first day of the month two months after their date of
publication in Moniteur belge/Belgisch Staatsblad. VLIR-UOS informs all stakeholders of any revisions
and the date they become effective.
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If the per diem amount in the list of Federal Public Service Foreign Affairs is lower than 37 EUR, 37
EUR per diem will be paid.
The per diem is granted proportionate to the number of nights spent in the place. Such a stay can
never be longer than 21 days for the purposes of the per diem. Should the duration of a mission exceed 21
days, 50% of the regular per diem will be paid starting from the 22nd overnight stay. The full accommodation
costs will be reimbursed also after 21 days. For visits with a duration of more than 21 nights an ex-ante approval
by VLIR-UOS is required.
The per diem for people residing elsewhere than Belgium who travel to Belgium on official project
business is 75 EUR.
Hotel costs
Hotel costs are only the costs incurred for nights in a hotel. Costs of meals, mini-bars, phone bills,
internet etc incurred in the hotel are covered by the per diem.
The hotel allowances change at least once a year and are therefore not included anymore as an
annex in the VLIR-UOS financial guidelines. They can be found on the VLIR-UOS website:
www.vliruos.be/allowances.
The amounts in the table for hotel allowances available on the VLIR-UOS website are indicative. Hotel
costs must always be settled, subject to the submission of invoices. Please use the amounts in the
table when drawing up the budget for hotel costs.
The local promoter who travels to Belgium on official project business receives a hotel allowance of no
more than 100 EUR/night (indicative, to be settled based on the invoice).
A maximum of 21 nights stay in a hotel may be reimbursed as part of this arrangement. Should the
duration of a mission exceed 21 days, 50% of the regular per diem will be paid starting from the 22nd overnight
stay. The full accommodation costs will be reimbursed also after 21 days. For visits with a duration of more than
21 nights an ex-ante approval by VLIR-UOS is required.
C. Personnel costs
Personnel costs are ceiled at max. 10% of the overall budget. Support and field staff costs should be
budgeted as operational costs. The promoter and his/her university is the sole responsible in terms of
managing staff time input and the related consequences (insurances, fiscal correctness, VAT etc).
For planning and budgeting purposes a distinction is made between academic/expert staff input and
technical staff as follows:
Academic staff
Academic staff have a stake in the overall academic output i.e. they are collaborators. Their input is
calculated on a day fee rate basis as per the institutional regulations. Among other, the following can
be considered as academic staff:

Promoters of the partner university (promoter and co-promoter)

Researchers of the partner university (research assistants)

Collaborators of third organisations (in-country or international)
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Input of personnel of the university of the promoter needs to be calculated on a day fee rate basis as
follows:
Monthly full employers’ cost (salary, taxes, housing and transport allowances, paid leave, social security etc)
22 working days (average)
Any deviation of the above day fee rate, needs to be explicitly justified.
Given their importance to the attaining the planned output, academic staff need to confirm their willingness to contribute to the project.
Expert staff
Expert staff or consultants have a limited and ad hoc input calculated on a day fee rate basis. They
can be sources nationally or internationally.
D. Scholarship costs
Long term scholarships resulting in a formal degree cannot be charged to the IUC RIP budget. Costs related to
short term training (less than 21 days) should be budgeted as an operational cost.
Guidelines and allowances
The Belgian scholarship guidelines and allowances are not included anymore in the VLIR-UOS financial guidelines, but are available as a separate document: Guidelines and allowances for scholars in
Belgium or another European country 2010 (Jan. 2010 -Aug. 2010).
They can be found on the VLIR-UOS website: www.vliruos.be/scholarshipguidelines.
Guidelines for local scholarships are still available in this document “VLIR-UOS financial guidelines
concerning IUC Research Initiatives”.
DGD is currently developing a sector-wide harmonisation of DGD- scholarship guidelines and allowances, which will probably become valid from September 2010 onwards for all scholarships in Belgium financed by DGD. Those new scholarship guidelines and allowances are not yet available, but
the amounts will probably mainly not differ from the amounts mentioned in the scholarship guidelines
and allowances 2010 (Jan. 2010 – Aug. 2010). As soon as DGD informs VLIR-UOS concerning the
new scholarship guidelines and allowances, VLIR-UOS will inform all promoters of the RIPS.
Scholarships elsewhere (North and South)
The scholarships need to comprise the following:
E.1.3.1. Grant (The amount to be paid out to the scholarship student)
This includes what is necessary for living (housing; food; local transport; etc.). Here, a distinction must
be made according to the destination of the scholarship student (direct environment; from another
region of the country; to some other country or region). If a system of local scholarships already exists
on site (locally financed or from other donors), this must be used as a basis for calculation. In the
absence of such a system, the amount of the scholarship must be established on the basis of a real
estimate of the local cost of living.
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E.1.3.2. The registration fees
If it concerns education which is supported within the framework of an IUC Research Initiative these
registration fees should be kept to a minimum. The project file or the project file should mention this.
E.1.3.3. Training costs
For local training scholarships, if no registration fees are charged, training costs can be accepted to
the extent that these costs are directly inherent to the provided education and accepted in advance
within the project budget.
E.1.3.4. Insurance
An insurance policy must be provided for the scholarship student and his/her family (marriage partner
and/or children) for the period during which the family members stay in the country of education (at
least one month), the costs of which may be charged to the budget of the project or me. This insurance must cover the costs in case of illness, accident or death with the related medical treatment,
hospitalisation and possible repatriation for students from the region.
Procedures

When the financing takes place within the framework of the project, the number of scholarships
and the number of man x month per scholarship are indicated.
Local scholarships may be financed at the expense of a project budget as well, both for subjects
of the country in which the institution is situated and for subjects from the region. Here too, the
project proposal must indicate the number of scholarships and the number of persons x month, if
necessary and if possible with a distribution ratio per country in the region.

When the financing is provided via other channels or by other non-Belgian bodies (FAO,
UNESCO, EU, local institution, etc.), these will be mentioned pro memoria.

If a scholarship was allocated but the scholarship student, for serious reasons, prematurely discontinues his/her stay and education, the costs (travelling expenses, monthly amounts, operational costs and lump sum grants) already incurred are not to be reimbursed by the scholarship student.

Annually, VLIR-UOS disseminates the updated reference amounts on the basis of which scholarships need to be calculated for a given budget year.
E. Coordination costs
The coordination costs are calculated at 5% of the total budget (A to D). This is a lump sum that is
meant to cover the following:

costs related to the administration and coordination of the local implementation of the project.
These costs may consist, among other things, of personnel costs (time of secretary and book
keeper), cost of small consumables (paper, pens etc) as well as utilities (communication);
 institutional overhead (personnel, governance etc)
As a result such costs cannot be budgeted under operational costs.
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