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Financial Report 2017
15 may 2018
Financial report 2017 Stichting IHE Delft
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Table of Contents
DIRECTORS’ REPORT 3
About the IHE Delft Foundation 7
Organizational Chart 10
Board and Management 12
Management information statement 17
Balance sheet 22
Budget 2018 23
FINANCIAL STATEMENT 24
Off balance commitments 44
Income 45
WNT accountability for 2017 IHE Delft Foundation 50
Other information 54
Independent auditor’s report 55
Annex
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DIRECTORS’ REPORT
IHE Delft operated for the larger part of 2017 awaiting the approval of its new status as UNESCO Category 2
institute. This process was initiated with the signing of a Partnership Agreement between UNESCO and IHE
Delft foundation in December 2016 and continued with the endorsement as Category 2 institute at the 39th
UNESCO General Conference in November 2017. The new status implies that IHE Delft is no longer an
integral part of UNESCO, but will operate as an independent entity. This process is to be completed with the
ratification by the Dutch Eerste Kamer der Staten-Generaal expectedly in June 2018. From that moment
onward, the Institute will not only operate as an independent Dutch foundation, but also as Category 2 Institute
under the auspices of UNESCO.
To this purpose, the Institute’s governance and operational procedures had to be adjusted. New supervising and
executive structures replacing the former Governing and Foundation Boards were established, together with
new responsibilities and mandates for the Managing Board. The new structures, procedures, tasks and
responsibilities were laid down in entirely new bylaws and regulations for IHE Delft foundation. For daily
operations, this process towards a Category 2 status meant a thorough revision of the corporate branding,
marketing and PR of IHE Delft, including the effective introduction of its new name, logo and house style
within the remit set by UNESCO.
Operations
In April 2017, we celebrated the Institute’s 60th anniversary. An important event that we used to reflect on past
achievements and new challenges ahead. The central theme was ‘Partnerships in a Changing Global
Landscape’. The event was designed to act as catalyser for updating the existing strategy to a new ‘IHE Delft
Strategy 2018-2023: Towards 2030’. The final version of the new strategy is still to be endorsed, but capacity
development will be considered as overarching activity with education, research and institutional strengthening
as core undertakings. The following steps have been taken with input from internal as well as external resource
persons.
Internal External
Series of workshops (externally facilitated), q2 2017 UNESCO Internal Oversight Service evaluation report
Staff and student questionnaire, lunch seminars, 60th
Anniversary celebrations, online forums, scenario
planning, all staff meetings, q1-4 2017
Market information stakeholders (students, employers,
partner networks), externally provided, q4 2017
IHE Delft welcomed Professor Dr Ir Eddy Moors as the new Rector, taking up duties in July and delivering his
inaugural lecture in October. The interim position of Business Director Dr Johan A. van Dijk was extended in
June 2017 for the period of one year. The Managing Board vacancy for the position of Vice Rector was opened
in September. The complete tripartite Managing Board is envisaged to become operational at the start of the
second quarter 2018.
Activities under the 2015-2020 strategy for implementation in 2017 have largely been executed according to
plan. A number will spill over to 2018 because of progressing insights into (i) a policy for working with
demonstrating sites and LivingLabs; (ii) measurement of Institute-wide impact; (iii) social safety agenda IHE
Delft; and (iv) effectively enhancing our donor relations. The delivery of a Student Information System (SIS) in
AFAS remains a challenge. Among others because of scale disadvantages which hinder straightforward off-the-
shelf solutions for the highly specific needs of IHE Delft as international higher education organization and its
focus on the Global South and transition countries.
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Education
In 2017, the Institute celebrated the graduation of 194 Delft-based and non-Delft-based students in our MSc
programmes. This number includes participants in our joint degree and double degree programmes in
collaboration with selected universities around the world. We welcomed the new 2017-2019 batch. From the
total of 2,060 applications, eventually some 8% enrolled which equals 169 students: 70 female and 99 male. In
terms of programmes, Environmental Science registered 30 students, Urban Water and Sanitation 32 students,
Water Management 25 students, and Water Science and Engineering 82 students. The countries of origin are
fairly spread globally with following distribution: Asia 65, Sub Saharan Africa 58, Latin America 24, Europe
12, North Africa and Gulf Region 6 and US and Canada 4 MSc students. In addition to the regular MSc
programmes, education was also delivered in other modalities, including short and tailor-made training and
various modes of online offerings. Finally, IHE Delft offers summer courses to selected students who
completed their Master Programme, the so called ‘Advanced Class’ programme.
Research
Our research is carried out by staff, MSc students and PhD fellows under one of the following research themes:
Safe Drinking Water & Sanitation, Water-Related Hazards & Climate Change, Water & Ecosystems Quality,
Water Management & Governance, Water, Food & Energy Security and Information & Knowledge Systems. In
the course of 2017, 152 active PhD fellows were registered of whom 63 female and 89 male. Geographically
the following regions are represented: Asia 41 PhD fellows, Sub Saharan Africa 36, Latin America 31, Europe
16, North Africa and Gulf Region 11 and US and Canada 11. The number of PhD theses defended in 2017
amounted to 16.
Some examples of our research include EU-financed Ground Truth 2.0 which centres on real-life interactions
between people and technology. This innovative socio-technical approach is based on LivingLabs principles,
linking social dimensions of citizen observatories (e.g. stakeholder analyses, engagement strategies, drivers and
barriers for participation) and enabling technologies for citizen observatories to reach case-specific societal and
economic impact. Other research in Indonesia explores utilizing high tides for irrigation and low tides for
drainage and flushing instead of using hydraulic structures, such as weirs, dams or pumps. Simple technology
and indigenous practice may thus contribute to improved agriculture and food security programmes of the
Ministry of Public Works based on the country’s 20 million ha tidal lowlands. Finally, research financed by the
Bill & Melinda Gates Foundation resulted in the ‘emergency Sanitation Operation System’ or eSOS concept
that allows affordable sanitation for emergencies before, during and after disasters. It not only reinvents toilet
and treatment facilities, but uses information and communication technology to bring innovation and potential
cost savings to the entire chain of sanitation operation and management. Several components of eSOS have
now passed experimental application and are near to entering into commercial exploitation in India. Projects
In total about 58 new research, institutional strengthening, and training projects were started in 2017. Their
financing was secured from a number of donors including the European Commission, multilateral agencies
(including World Bank), the Dutch Ministry of Foreign Affairs through Nuffic and the second phase of DUPC
programme, the Dutch Ministry of Infrastructure and Environment, and other donors (UNICEF, FAO, a range
of national governments). The largest projects were funded by the European Commission and Fonds Duurzaam
Water program of the Dutch Ministry of Economic Affairs, RVO. Complementary funding was also received
from the Bill and Melinda Gates Foundation further expanding ongoing sanitation projects already running at
IHE Delft and partners institutions. The current Nuffic funded programs were being phased out, but a number
of tailor-made training and refresher courses have still been implemented in 2017. Its successor programme
‘Orange Knowledge Programme’ (OKP) was launched late 2017.
IHE Delft’s core activities are professionally supported by dedicated offices of Central Services, Education
Bureau, Financial Management, Human Resources Management, IT and Office of the Rector (including
Communication and Liaison Office functions). Their daily operations have been strengthened by new or
updated policies and guidelines in, among other, procurement, education quality control (didactics and
instruction, MSc end-qualifications, module and programme evaluation, Sanitation MSc curriculum), financial
and business model development, monitoring time writing, cost reimbursement staff on mission, internal
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funding policies, policies under new Code of Conduct, Social Safety and strengthening management
capabilities, Country Coordination Officers and the structured monitoring of donor programmes.
Among the IT department’s assignments was the supervision over AFAS-based information management
processes in and between these support offices. In addition, IT was fully engaged in the cross-office
implementation of the Student Information System, including Education Bureau (on student planning), HRM
(pay rolling), Office of the Rector (CRM system, project management administration).
Risks and uncertainties
Principle risks and uncertainties in IHE Delft operations can be identified as follows. Reference is made to the
Institute’s new ‘IHE Delft Strategy 2018-2023: Towards 2030’ which has been discussed in first draft with the
Governing Board in February 2018. The appropriate level of risk appetite defined as ‘the amount and type of
risk that an organisation is willing to take in order to meet its strategic objectives’ is still to be assessed in the
framework of the Institute’s new strategy. This will be discussed with the Managing and Governing Boards in
the course of 2018.
Box 1 Risks and mitigation actions
Financial model dependent on base funding from Ministry of OCW, which factually co-finances all Institute’s activities. Action:
there is no indication that this base funding will decrease over coming years
Scenarios developed indicate that with constant levels of base funding, revenues from projects and tuition still need to
increase with, respectively, 40% and 50% in the long term. Action: acquisition, new products and productivity demand
strategic attention and detailing in the new strategy
Capacity development project activities keep growing in volume which may endanger the Institute’s mission (in addition to
projects there is also a research and education objective) and -when executed with external project staff- endanger
sustainable staffing levels. Action: limit number of new project-based staff assignments to a minimum
Fellowships for existing 18 month MSc programme are less available from international donors. Action: a Fellowship
Acquisition function will be established in 2018 which earlier was non-existent, introduction of less expensive 12 months MSc
(accreditation has been approved in February 2018), increase cost-effective blended (with online) learning, assess Institute’s
delivery efficiencies, including minimum class sizes
Growth in the Institute’s activities continues which puts high pressure on available facilities including office space. Action:
scenario of purchasing additional office space (Westvest 9 location) will be explored in 2018
Future VAT position is uncertain. Potentially we could lose the right to reclaim VAT on education, out of pocket expenditures
and overhead. Action: the Institute’s ‘development cooperation’ profile is opted for, which will be supported by our Strategy,
allowing taxation under 0% tariff and deduction of input tax. Approximate €250k annual increase of costs is foreseen in new
situation
Building damage as a result of railway construction works. Action: financial reservation is made for a legal procedure to arrive
at a final settlement
Fellowships will be taxed, either by wage or income, taking into account a tax-exempted flat rate based on extraterritorial
costs. An agreement is expected between VSNU and Taxation Authorities in March 2018. It also means that EU PhD fellows will
be taxed because the extraterritorial costs cannot be deducted. IHE will become less attractive for the latter group of PhD
candidates. Action: limited enrolment of PhD candidates with a fellowship that can financially be accommodated (annual
intake around 25 and full tuition fee charges).
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Events
Finally, throughout 2017 the Institute organized thought-provoking and lively seminars, conferences, events
and gatherings. These comprised recurrent events such as the ‘Water Sector Market’ -connecting Dutch water
sector companies with IHE staff and students- and the ‘IADC international seminar Dredging and Reclamation’
both held in April. The Institute organized a series of so called ‘Mapathons’ where students, lecturers, map
lovers and motivated individuals gather to digitize maps and contribute to open source material for remote and
vulnerable places worldwide. The PhD fellows of IHE organized regular meetings on wicked problems. Successful wicked debates have included topics such as ‘Water and Development’ discussing development aid
‘in the age of climate change and Trump’; ‘A Tale of Two Disciplines’ on the importance of transdisciplinarity
in water research; and ‘Valuing Water’ on the costs, price and value of the indispensable resource.
The Rectorate,
Prof. Dr Ir Eddy Moors, Rector
Dr Johan Aad van Dijk, Interim Business Director
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About the IHE Delft Foundation
IHE Delft foundation, or Stichting IHE Delft and in short ‘IHE Delft’, is an organization with cross-cutting
expertise in the entire spectrum of water and related disciplines, working with long-term partners in the Global
South and countries in transition. The Institute is based in Delft, the Netherlands and registered with the Dutch
Chamber of Commerce under number 41146484 as an independent not for profit organization. UNESCO and
IHE Delft foundation agreed in 2016 to terminate the Institute’s Category 1 status as per January 2017. From
that moment onward, IHE Delft continued operations in partnership with UNESCO. The Institute maintained
its strong links with the Dutch government and business community, including their higher education and water
sectors. The Ministry of Education, Culture and Science signed on behalf of the Dutch Government an
agreement with UNESCO on 15 December 2017 whereby eventually the trajectory to become a UNESCO
Category 2 Institute was opened. This process will be finalized after ratification by the Netherlands
Government, due in June 2018. From that moment onward, the Institute will officially operate as ‘IHE Delft
Institute for Water Education under the auspices of UNESCO’. In 2017, the Institute also adopted a new
governance structure which was laid down in new bylaws and regulations that were passed in September. The
Managing Board, or Rectorate, is responsible for the daily operations and the Governing Board holds a
supervisory role. The institute is no longer an integral part of UNESCO, but the latter is represented in the IHE
Delft Governing Board.
IHE Delft envisions a world in which people manage their natural resources in a sustainable manner and all
parts of society, particularly the poor, can enjoy the benefits of basic services. Water will be one of the most
important issues of the 21st century. IHE Delft recognizes that successfully improving water management
practices also demands a strong foundation of knowledge for addressing global challenges such as poverty,
climate change and public health.
The Institute’s mission is to contribute to education, training and enhancing the research skills of professionals
and to assist in strengthening the capacity of sector organizations, knowledge centres and other institutions
active in the field of water and water-related sectors. In support of its vision and mission, the Institute
established three main goals:
Develop innovation, provide new knowledge and promote the uptake of technologies and policies that
will address the issues of the global water agenda, especially those related to the Sustainable
Development Goals (SDGs), in particular Goal 6 ‘Ensure Access to Water and Sanitation for All’
Seek, evaluate and facilitate responses for the sustainable management of water resources and meet the
needs of all parts of society, particularly the poor
Strengthen and promote principles of good governance that drive institutional and management change to
support the sustainable management and utilization of water resources.
These goals will be achieved through core activities of education and training, research and innovation,
capacity development and institutional strengthening.
UN icon Sustainable Development Goal (SDG) 6
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Education and Training
IHE Delft offers MSc and PhD degree programmes and non-degree programmes. The latter include short
courses, online courses and tailor-made training for engineers, scientists and professionals from various
disciplines in the water, environment, water-related and infrastructure sectors. Our policy is to offer and
implement the educational activities with partner institutes worldwide, making water education more accessible
and affordable for an increasing number of students and practitioners.
Research and Innovation
IHE Delft works on six research themes. In order to strengthen these, high profile research and education
projects around topical issues in these themes are developed. These cut across disciplines, create media interest,
and are debated in professional arenas. It is our policy to link research themes to societal relevance for Southern
and transition countries, as well as to the Dutch, European and international funding programmes. Finally, IHE
Delft aims to develop and deliver demand-driven research under the overarching framework of the Sustainable
Development Goals, the 2014-2021 Strategic Plan of the UNESCO International Hydrological Programme and
its own 2015-2020 strategy.
Institutional Strengthening
IHE Delft engages in institutional and governance strengthening and capacity-building projects and also
provides advisory, policy dialogue forums and consultancy services to knowledge institutes, water and related
sector organizations, knowledge networks, including UNESCO and its member states, UN Water, and others.
Through the implementation of projects, IHE Delft increases its global impact and helps to build sustainable
organizations equipped to properly manage and utilize water resources and to deliver sustainable water
services. IHE Delft also acts as an intermediary between science and policy making through various policy
dialogue forum projects.
Socially responsible IHE Delft
The gender dimension of science and technology has become one of the most important and debated issues
worldwide. Over the past 30 years, the UN General Assembly and UN Economic and Social Commission
emphasized addressing the persistent inequalities, insufficiencies and disparities in access of women to
education, training and the labour market. Sustainable Development Goal 5 is dedicated to achieve gender
equality and empowerment of women worldwide. While making the transition from a UNESCO Category 1 to
Category 2 Institute, IHE Delft remained committed to implementing the gender policy in its own organization
as well as through its outreach to and with overseas partners.
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IHE Delft operates a ‘Gender and Diversity’ group led by one of its Professors. The group meets on a regular
basis, provides advice to the Rectorate and was involved in the Social Safety survey and investigations done in
2016. Gender was put centre stage in the 2017 Summer Course ‘Diverting the Flow: Questions of Gender in
Water’. The group contributed furthermore to the development of a new and ongoing ‘Leadership and
Diversity’ training programme, externally supported by De Baak, and aiming to use diversity of the IHE Delft
community for better cooperation and strengthening of its leadership. Finally, the group incorporates to the best
possible extent gender awareness and action in our activities with all stakeholders.
IHE Delft revived in 2017 an earlier established working group for greening the Institute’s policies and
practices. ‘Going Green’ means reducing the total impact that our activities have on the environment, both
within the building and beyond -as far as IHE Delft’s activities take place. The group’s work builds on two
reports. First, work presented in 2003 in a dedicated MSc thesis ‘Design and development of an Environmental
Management System for UNESCO-IHE’ by Mr Mayoua. The report presents an inventory of feasible measures
in the areas of solid waste, hazardous materials from our laboratories, energy and water use, food services,
transportation, procurement. Second, the 2013 report prepared by Carbon Matters ‘Towards Energy Neutral
Operation UNESCO-IHE ‘Carbon Footprint and Abatement’. Recent measures taken include a new heating
system installed in the building in 2016 resulting in 27% energy savings in one quarter alone: q1 2017.
Secondly, we revisited the Institute’s ‘Short International Mission Policy’ for IHE Delft staff and for field work
trips of students. The starting points include to optimally combine travel itineraries, more frequent use of video
conferencing, and promote European travel by train. The Institute’s new procurement policy approved in 2017
incorporates the sustainability guidelines of the UN SDGs.
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Organizational Chart
Staffing
The number of staff on the IHE Delft payroll was 229, or 210.64 fte, as per 31 December 2017 (2016: 183.9
fte). The average staff load throughout 2017, including outside secondments, was 201.19 fte (2016: 179.9 fte).
About 58% of the staff members are directly involved in the Institute’s core activities and are designated as
billable. The remaining 42% are support staff of whom the larger share is solely charged with education and
student support. In order to meet IHE Delft’s strategic objectives, the Institute also works with external staff to
implement part of the core and other activities. These include visiting and seconded staff who can be affiliates
of institutional partners or alumni; project-based staff including post-doctoral students, and guest lecturers on
loan from other organizations, or working as freelance consultant.
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IHE Delft is committed to following all applicable terms of employment and compensation, laws and
regulations, under the Collective Labour Agreements for Universities in The Netherlands (CAO-NU).
Performance and staff development play a central role, as do performance appraisals (PDMs) and feedback on
the evaluation of all staff members. IHE Delft is committed to creating diversity along lines of age, gender and
nationality. This means we stimulate the assignment of younger staff, women and staff of different
nationalities. IHE Delft endorses a culture in which people work together on the basis of mutual respect. Such
an environment implies that good manners including collegiality, respect for each other and interest in each
other are the norm.
Code of Conduct
The Institute’s Code of Conduct was revised in 2017 and a final draft was presented to the Work Council at
year end. The aim is to achieve and nurture an open, respectful and empowering company culture at IHE Delft.
As a leading water institute, the reputation and impact of our work throughout the world should be a source of
pride. IHE Delft proves on a daily basis that it is an organisation of intrinsically motivated professionals and
wishes to be a workplace that enables its staff to work independently and make to a high degree decisions by
themselves. We have five core values that lie at the base of this Code of Conduct:
Relevance and Impact: continue, in everything we do, to respond to societal needs and to have a tangible
impact on water related problems in developing countries and countries in transition
Academic status: retain our current academic status and stimulating an environment allowing academic
debate, which benefits staff, fellows and students alike
Unique position: conserve our unique position as an international, multicultural, multidisciplinary
institute, embedded in the Dutch water sector
Functional autonomy: maintain our autonomy and flexibility in relation to governance, financing,
decision-making and security of staff tenure
Transparent governance: ensure all governance and decision-making is open, transparent and that every
member of the IHE Delft family is heard without risk of negative consequences.
The Code of Conduct will contain a section that needs to be signed off by the staff member as
acknowledgement and acceptance of the presented regulations. This is to be implemented in the first quarter of
2018.
IHE Delft also adheres to VSNU’s Code of Conduct for International Students, which specifies quality
standards in higher education as provided to the international student body.
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Board and Management
The composition of the Governing Board of IHE Delft foundation as per 31 December 2017 is as follows:
Koos Richelle (Chair)
Arthur Mol
Maarten Smits.
Anka Mulder acted as Governing Board member until 21 December 2017.
The composition of the Managing Board, or Rectorate, as per 31 December 2017 is as follows:
Eddy Moors (Rector)
Johan Aad van Dijk (Interim Business Director).
Campus
IHE Delft foundation is officially registered at Westvest 7, 2611 AX, Delft, The Netherlands and P.O. Box
3015, 2601 DA Delft, The Netherlands. The premises, comprising three interconnected buildings cover an area
of some 14,000 square metres extending from the main entrance in the new building located Westvest 7, to the
historic buildings located at Oude Delft 93-95.
Adequate facilities are essential for our success in achieving excellence in water research and education. On the
campus premises, a water laboratory for research into hydrochemistry, process technology, microbiology,
aquatic ecology, hydro-informatics and soil science is available. Through partners, researchers also have access
to hydraulic and other laboratories of Delft University of Technology, Deltares, Water Board Delfland and its
Rioolwaterzuiveringsinstallatie in the Harnaschpolder. The majority of student field work is overseas, where
they have access to a range of additional research facilities and infrastructure with our partner institutions.
IHE Delft has a library providing access to over 35,000 printed titles, 11,000 peer-reviewed electronic journals,
10,000 E-books and other digital resources. The library users will find scientific information through the
WorldCat search tool. Cooperation agreements have been signed with libraries of Delft University of
Technology, Erasmus University Rotterdam/ISS and UNESCO Paris.
The current physical space available in Delft is used at maximum capacity and is fully employed as office
space, meeting rooms, classrooms, IT services, laboratories, library, restaurant and auditoria. All equipped with
state-of-the-art audio and video communication tools.
Student housing is arranged in the city of Delft in cooperation with DUWO. IHE Delft has a long-term contract
to supply facilities for students doing their studies at the Institute. An agreement has also been concluded with
the Student Hotel in The Hague for additional accommodation during the peak periods of October to April.
The IHE Delft premises are not publicly accessible. Access is only possible with an electronic entrance card.
Staff and registered participants receive a personal card. Other visitors are registered at the reception desk and
require a visitor’s card. Visitors staying longer than one month receive a hospitality agreement to allow access
to logistic and legal support and are charged a facilitation fee of €500 per month. The building is accessible for
disabled persons.
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Compliance
Compliance with the Dutch Law on higher education, relevant higher education codes and other standards in
fiscal and labour law is a joint operation between our academic and support departments dealing with staff
reimbursement, contracting and third-party involvement, services through temporary agencies, annual audit and
procurement, and IT security. Compliance is a two-pronged agenda. First, it involves having procedures
established, documented, approved and communicated by the Rectorate and second, having an internal
monitoring and evaluation system (internal control) in place to ensure enforcement of the procedures. By law,
certain compliance measures also need to be demonstrated, which is accomplished through systematic sampling
of deliverables in the respective work flows. Compliance concerns external as well as internal processes.
Box 2 Ongoing and new developments regarding external compliance.
The Dutch Taxation Authorities (DTA) determined their position regarding the employment status of international PhD fellows.
A broad working group was established involving VSNU, Nuffic and Working Group Dutch Universities (WUR, Tilburg, RUG,
Radboud, Leiden, EUR). The surveys carried out among students at selected universities rendered low response. DTA
concluded that PhD fellows with a fellowship are not employed, but -when certain criteria are met- in fictitious employment
relationship, based on ‘gelijkgesteldenregeling’. Fellowships will be taxed, either by wage or income, taking into account a tax-
exempted flat rate based on extraterritorial costs. An agreement is expected between VSNU and Taxation Authorities in March
2018. It also means that when EU PhD fellows will be taxed because the extraterritorial costs cannot be subtracted IHE will
become less attractive for the latter group of candidates
Further to the Institute’s status change with UNESCO, the complex VAT situation was proactively shared with DTA and with
external consultant support a request was made to register IHE Delft as a development cooperation oriented organization not
for profit, in the nil percent VAT regime, and with deduction of input tax. DTA is still to approve this new status.
Box 3 Internal compliance measures either in preparation, or completed in 2017.
Code of Conduct. This is developed for IHE Delft as an overarching framework of connected policies, some of which have been
updated, others newly developed in the course of 2017. All have been published on the IHE intranet and website. Policies deal
with (i) desired interpersonal relations (Undesirable Behaviour, Academic Integrity, Whistle-blower Protection, Policy Note on
Plagiarism); (ii) workplace health, safety, security (Missions Abroad, Working Conditions); (iii) Performance Management and
Development (PDM) following all applicable terms of employment and compensation, laws and regulations, as laid out by the
Collective Labour Agreements for Universities in The Netherlands (PDM Policy; Promoting Diversity). Policies that need further
updating in 2018 comprise: PDM operational procedures, including format of assessment forms, IT and Social Media, Side-line
activities, Disciplinary Policy. Finally a start was made with the preparations for complying with the European General Data
Protection Regulation (GDPR) for which an action plan for implementation is due in May 2018
In this context and regarding operations of the Academic Appeals Board, one case was lodged by a former MSc 2011-2013
student. A complaint was filed with the Court of Justice in The Hague, accusing the Institute of unfair exam marking and
refusing the student access to examination documents. IHE Delft claims to have acted in conformity with its Examination
Regulations and submitted its formal response to the Court in January 2018
The Social Safety and Security agenda initiated in 2016 has been followed up by a tripartite programme of (i) externally
moderated Focus Group meetings with 10% of IHE Delft staff participating in 2017; and will be continued in 2018 with (ii)
assessment and self-reflection programme for line-managers; and (iii) dedicated external 3 day training programme for all line
managers (Heads of Departments, Chair Groups, support offices)
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The Institute’s Bylaws and Regulations have been rewritten and approved in September 2017. The Bylaws also lay down the
new governance structure since IHE Delft is no longer a Category 1 Institute under UNESCO
Project administration was strengthened regarding legality of (cash) payments by adjusting the policy ‘Manual Claiming
Expenses Natural Person’. For cash payments, exclusive use will be made of financial services of GWK/Travelex. In addition,
new ‘Donor Contract Review Guidelines’ are in preparation with a systematic check list on contract items, including legality of
project investment. This policy is due q1 2018
The final draft of the new procurement policy has been approved by the Managing Board in December 2017
Time writing is managed in a three-step approach (i) Institute wide notification at month end to check completeness. When
individual improvement is lagging (ii) follow up by Business Director; and (iii) denying approval of travel for work in case of
persistent individual delays. The overall completion rates importantly improved in 2017
The 4-eyes principle has been incorporated in the new procurement policy. Other applications in salary and tuition fee
administration is pending and continued in 2018. In the longer term, alternative ex ante control measures may be considered
An interface between Central Services/Student Affairs and Financial Management has been established in AFAS Profit and
covers MSc and PhD student records. Full reporting can be done for 2017. Special programme and Advanced Class participants
will be included in 2018. Communication to discuss issues encountered has been intensified between the two Departments.
Respective tasks and responsibilities will be evaluated and made more explicit, where appropriate, by the Rectorate in 2018
Strengthening the Financial Management function was accomplished through staff enrolment in training, workshops, seminars
and refreshers. The total number of training events with staff participation as reported in q4 2017 progress report amounted
sixteen. Events included among other ‘Miljoenennota’ PwC/ING seminar, H2020 RVO seminar, Ethical Leadership UNESCO, VAT
training
Further exploring the AFAS functionalities for daily operations was delayed in 2017, but continues in February 2018 with the
temporary assignment of an AFAS expert and training of academic and selected support staff
HRM strengthening was pursued with new staffing and adoption by the Rectorate in q4 2017 of a HR Transition Plan to
transform the office into a professional HR service
IT Change Management was updated from the 2015 policy with a protocol for documenting test results. Successful pilot runs
were demonstrated for DSA tariff change and Profit 4.0 upgrade. All proposed Change Management activities are presented
and to be approved in biweekly meetings of the Deputy Heads of departments and Heads of support offices (OMG) since
December 2017
IT logical access security: a formal procedure is now in place to close access rights after employment termination (opening
access rights was already in place)
The ToR for an Institute-wide Quality Control Function was established, but Institute budget 2018 eventually could not
accommodate any further expansion in fte’s. Its introduction will be considered at the appropriate moment.
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Outlook
The prospects for a realistic and impactful agenda of IHE Delft activities are bright and will be addressed in the
new ‘IHE Delft Strategy 2018-2023: Towards 2030’. Tentative formulations of the challenges, our ambition
and the way the Institute envisages its future operations till 2030 are presented below.
Challenges
We will focus on water orientated challenges such as droughts, floods and deteriorating water quality, and we will address global
challenges such as climate change, urbanization, poverty, hunger, migration always starting from the water perspective, but with a
clear, integrated approach allowing holistic solutions.
Ambition
Our strategy aims to make a tangible contribution to achieving the Sustainable Development Goals, especially SDG 6 ‘Water and
Sanitation’ in the Global South. While our focus is placed on SDG 6, this will not be done without considering other strongly linked
SDGs.
IHE Delft’s response
To increase our impact on the water sector, especially in the Global South, we will enhance our flexibility, allowing us to offer high
quality education and research in Delft and, through strong partnerships with our main partners, also overseas.
Education
One MSc for Water Professionals with a diversity of student-orientated profiles, aimed at providing professionals in the water
sector with a high quality MSc degree (12 months)
One MSc for Researchers who have the ambition to do a PhD (24 months)
Strengthen the blended learning concept and embed it in our programmes
Increase diversity in funding sources for our fellowships.
Research and Innovation
Main focal point is Water with a strong emphasis on a holistic approach, enabling solutions contributing to i.e. SDG6 ‘Water
and Sanitation’ but also other water-related SDGs
Aimed at excellence in societal impact, by means of scientific research that provides evidence of its applicability in the Global
South and with the goal to develop capacities in the Global South to bring innovations to the next TRL (Technology Readiness
Level).
Institutional Strengthening
Improve our role as a two-way window for the Dutch and international water sectors, as well as policy makers, by offering
critical reflection, engagement through our partnerships and by playing an active role in the international water community
Strengthen our partnership with all our students, PhD fellows and staff through a lifelong learning programme
In co-creation, establish and support education and research aimed at the professional water sector in the Global South.
Enabling Environment
Create an open culture which allows for feedback, debate and reflection
Reduce inequalities by strengthening our diversity
Maintain financial sustainability and an efficient and professional organisation, living its values
Greening IHE, including high quality facilities with an emphasis on IT, education and research.
16
Investment Policy
IHE Delft uses the services of Dutch banks operating under an authorization issued by the Dutch National
Bank. These are covered by the Dutch Deposit Guarantee Scheme in order to avail a range of overdraft
facilities. Where necessary, further securities will be furnished to the bank in exchange for overdraft facilities.
IHE Delft does not have any significant concentrations of credit risk. Sales are made to customers that meet the
Institute’s credit rating. Goods and services are sold subject to payment deadlines of 30 days. A different
payment period may apply to major suppliers in which case, depending on the donor, additional securities are
demanded, including guarantees. IHE Delft issues advance payments to participants and project partners. These
counterparts do not have a history of non-performance. Advance payments are made on the basis of a (yearly)
budget and with a contractual maximum of 90% and always pending the reporting states of previous years and
advance payments.
IHE Delft Foundation has restricted the management of cash funds. Cash funds can only be invested when the
initial capital amount is guaranteed at face value.
FINANCIAL REPORT FOR THE IHE DELFT FOUNDATION
The amount of € 40k is the overall result of IHE Delft for 2017. This is lower than budget 2017 (€ 450k) and is
significantly lower than realization in 2016 (€ 1,006k). These developments are mainly due to increased non-
programme expenditures compared with last year same period and to lower project and tuition fee income
compared with budget. This will be further analysed in the next sections.
17
Management information statement
Table 1
Profit and loss account. All amounts x
€ 1,000
2016 2017 2017 Budget vs.
realization
2017
2018
realized budgeted realized % budgeted
Base funding 10,624 9,996 10,225 2% 10,352
Tuition fees 14,015 10,009 9,389 -6% 9,914
Projects 16,378 21,417 16,639 -22% 23,518
Gifts/other 408 299 631 111% 331
Total gross income 41,425 41,721 36,883 -12% 44,115
Degree programme 640 789 804 -2% 655
Stipends 8,921 4,864 4,511 7% 5,078
Direct project costs 10,710 13,408 9,247 31% 14,653
Total programme expenditure 20,271 19,061 14,562 24% 20,387
Net income 21,154 22,660 22,321 -1% 23,729
Staff and management 15,060 16,449 16,865 -3% 18,325
Buildings 1,877 2,001 1,676 16% 1,800
Facilities 1,289 1,735 1,404 19% 1,500
Education-related costs 1,032 1,026 958 7% 920
Acquisition and marketing 303 432 398 8% 329
General costs 589 582 984 -69% 747
Interest/miscellaneous -1 -15 -4 -71% 1
Total non-programme expenditure 20,148 22,210 22,281 0% 23,621
Overall result 1,006 450 40 -91% 108
Table 1 is the profit and loss statement and compares the realized figures with the realization for last year same
period, the total budget for 2017, and the budget 2018.
18
The most prominent deviations from the budget 2017 include the following:
Project income is less (-22%) than the budget due to a lower average rate on projects, in absolute terms
less billable time and less direct project costs (31%). The average realised project rate is € 71.64 while €
74.24 was budgeted (Table 3). Projects with on average a rate below the standard subsidized rate and the
involvement of younger staff who have a lower rate both explain the difference with the budget
expectations. The deviation in billable hours is due to 0.3 fte less billable staff and proportionally less
billable time per staff member. Actual realised productivity is 1,394 hours per billable staff member,
compared with budgeted 1,415 hours.
In gifts and other income, IHE had considerably higher income. First, the PhD promotion grant was
received from WUR one year earlier; second we charged higher for student housing facilities offered to
short course participants.
In Staff and Management the realization 2017 is with € 16,865k only 3% above budget. However, with
2.4 fte fewer staff -which by itself represents a saving of € 319k- Staff and Management shows in
volume a sharp overspending of the management expenditures. In costs for temporary employees, IHE
Delft overspent considerably, mainly in the HRM department (new office organization and interim staff
appointments with a longer implementation time than foreseen in budget) and to a lesser extent in
Central Services/Student Affairs as a result of illness of staff.
In the General costs, the reservation for uncollectable debts needed to be raised with € 156k as a result of
the balance of outstanding invoices. The delay in payment in four projects for which invoices had been
sent was caused by funds not made available in time to clients by their donor. Total expenditure in
consultancy and accountancy is € 541k which is € 115k above budget. Additional costs resulted from the
annual audit 2016, external services HRM, several AFAS consultancy assignments, BRIM plan for
heritage building support, VAT preparations, the Social Safety and Security agenda, Board secretarial
function and various cases for legal advice (i.a. one health insurance claim by an individual PhD fellow;
drawing up new bylaws and regulations). The cumulative effect of the low dollar exchange rate and the
high balance on the US Dollar bank account resulted in a currency revaluation charge of € 142k. The
USD account is an uncovered position, still management decided not to exchange in view of this low
Dollar rate. The development in interest compared negatively with last year and with the budget as a
result of low rates received on our saving accounts.
The deviation in the programme expenditures presented in table 1 will not be further analysed. The nature of
these costs is very unpredictable and IHE costs will ultimately result in a comparable gross income since
donors compensate on a 100% basis. Typical examples of the programme expenditures are the monthly
allowances paid to participants (stipends), partner contributions, and mission costs in the execution of our
projects. In the following sections, we will therefore focus on the developments in the net income figures.
About the Income
The income of IHE Delft originates from three main sources:
Base funding from the Dutch Ministry of Education, Culture and Science
Tuition fees received for MSc, PhD and short-course (module) participants (regular programmes)
Project revenue (irregular programmes)
19
The following is a list of the main donors of our projects (P) and tuition fees (T) in 2017.
Donor % of total income
Dutch Ministry of Education, Culture and Science (P+T) 28
Dutch Ministry of Foreign Affairs (P) 13
Stichting NUFFIC (P+T) 13
European Commission (P) 6
Private persons or self-payers (T) 5
Bill & Melinda Gates Foundation (P+T) 2
Asian Development Bank (P) 2
This overview shows that just over half (56%) of the total 2017 income originates from Dutch governmental
programmes.
Base funding
The base funding is based on an agreement with the Dutch Government and is used to subsidize all core
activities of the Institute. This enables IHE Delft to use a subsidized rate for its projects and education
activities. For IHE Delft, it is not feasible to charge commercial prices or full cost recovery rates for its core
activities. The rates charged would approximately be double to recover the full costs. This in turn would make
us not eligible for donor funding in most, if not all, of the existing programmes.
Compared with budget 2017, a marginal positive result has been reached as a result of an unforeseen price
index development.
20
Net tuition fees and project income
In tables 2 and 3 below, we do not consider programme expenditures for the gross income as reported in the
profit and loss statement on tuition fees and projects. In turn, the net tuition fee is charged to the profit and loss
account, based on the education agenda for the Institute’s degree programmes (MSc and PhD) and invoices for
the module and special programme participants. For the 18-months MSc programme, for instance, this means
that IHE Delft reports every month 1/18 part of the total tuition fee received/invoiced. For PhD participants,
IHE Delft only reports income in a given year for those participants who actually had their intake in the first
half of that same year.
Table 2
Net tuition fee (gross income -/-
stipends). All amounts x € 1,000
2016 2017 2017 Realized
vs
budgeted
As %
realized budgeted realized
MSc degree 3,382 3,594 3,328 -266 -7%
PhD degree 892 798 685 -113 -14%
Module participants 807 721 731 10 1%
Special programme 17 32 58 26 82%
Education projects -14 - - --
Fellowship projects 10 - 81 81
Total net tuition fee 5,094 5,145 4,883 -262 5%
The most important deviations compared to budget 2017 comprise the following.
For PhD tuition income calculations, IHE Delft continued using the original system (income in a given
year for those participants who actually had their intake in the first half of that same year). In the
financial administration, accordingly, feature 152 active participants, of whom 71 generate a fee income
for 2017. In budget 2017 IHE Delft calculated with 147 active participants, of whom 79 should generate
income (every month 1/12 part of the total tuition fee received/invoiced).
The MSc tuition fee income includes the batch 2015-2017 (three months and 235 participants), batch
2016-2018 (205 participants) and batch 2017-2019 (three months and 169 participants). In participant
numbers, 220 were originally expected for the 2017-2019 batch. Furthermore, due to waivers and more
joint degree participants the average fee income is also lower.
In the IHE Delft ‘Advanced Class’ special programme, more income is reported than budgeted, as a
result of finishing some long outstanding projects.
21
Table 3
Net project income (gross income -/-
direct costs). All amounts x € 1,000
2016 2017 2017 Realized
vs.
budgeted
As %
realized budgeted realized
Total net project income 5,668 8,010 7,386 -624 -8%
Table 4
Average project rate (net
income/hour). All amounts x € 1,000
2016 2017 2017 Realized
vs.
budgeted
As %
Realized vs. budgeted realized budgeted realized
Total net project income 71.03 74.24 71.64 -2.60 -4%
The project income is calculated as (actual time reported on project x administrative project fee for individual
project) –/+ work in progress reservations + project closure results.
The 2017 net project income is markedly below the budget for 2017, but on the other hand above realization for
the previous year. Compared with the budget this is a result of several factors and include a lower average
project rate (see Table 1 Management Information Statement), fewer staff available, registering more education
time, and a low average productivity per billable staff member. At year end, IHE Delft made administratively €
789k positive result due to project closures (of which € 52k in special programmes and PhD fellowships). It
illustrates that the closing phase of a project should be part of the standard project management cycle, and not
be dealt with by default.
In addition to this positive result on closing some of the projects, IHE Delft also managed to contribute € 279k
to the MSc Programme Funds resulting from a positive closure of MSc fellowship projects.
With regards to the portfolio of running projects, IHE Delft increased the work in progress provision with €
451k in view of expected negative results in three EU funded projects. In these projects, the modest EU
contribution on RTD activities was not adequately budgeted for the registration of time and out of pockets
expenses.
22
Balance sheet
The balance sheet shows a ratio of 17/83 between equity and borrowed capital, which corresponds to a
solvency ratio of 17%. This ratio has improved significantly compared with the past five years. Solvency,
however, needs to grow towards the targeted 20%. With further savings and efficiency improvements IHE
Delft expects to manage further improvement over future years. However, this improvement will be slowed
down by the proposed investments in educational innovation, building purchase and the (renewed) laboratory
plan. Especially the expansion of the IHE Delft building to Westvest 9 -as presented in ‘IHE Delft Strategy
2018-2023: Towards 2030’- will lower the solvency ratio in the first two years after investment. A formal
investment policy is still to be prepared for this purchase. The status of this last In view of a lowered base
funding and increased dependency on other donors, IHE Delft needs to reach the targeted level of financial
sustainability. With the current level of surplus, the expected period to reach sufficient solvency is estimated at
5 years.
IHE Delft Foundation is still engaged with the settlement of liability issues related to the new railway station
construction and damage caused to the façade of the Westvest 7 building. The damage is valued at
approximately € 1m, excluding additional costs of lawyers and real estate consultants. In view of this liability,
the balance sheet includes a reservation.
The borrowed capital includes provisions and current liabilities. Reservations for annual leave and holiday
bonuses have been made in the current liabilities. The provisions consist of a reservation for long service
awards to staff and the above mentioned damage repairs. In the balance sheet 2017, IHE Delft, decided to stop
the provision for major repairs and make annually a provision for expected costs in the current budget. Under
Dutch GAAP the system of a provision in the balance sheet did not match with actual costs developments. The
future costs for work carried out in a time span of 15 years proved difficult to predict due to price fluctuations,
internal decisions to postpone or accelerate work, and other priority shifts during an accounting year.
Historically, the amount charged to the provision for actual use was less than the amount charged to the profit
and loss as contribution to the provision. IHE Delft expects that the introduced one year estimate is much more
reliable than the 15 year horizon in the earlier provisions.
The Current Ratio 2017 is at a level of 0.85 compared to 0.87 in 2016. This means that the Institute remains
creditworthy in the short term (1 is optimal level). For the long-term financial sustainability of the IHE Delft
Foundation, the focus will be on increasing the financial reserves as foreseen in the business plan currently
being implemented.
23
Budget 2018
With reference to Table 1 ‘Management Information Statement’, the Foundation’s financial result is projected
at € 108k in 2018. Some important developments will be presented here.
First, over the past two years, the Institute benefited from saving measures implemented in 2013 and 2014,
following the Ministry of Education, Culture and Science’s announcement to reduce the Institute’s base
funding in 2017. The budget for 2018, in that respect, now reflects a newly balanced situation. Second, in 2013
the Institute postponed the final lease payment for its office buildings Westvest 5-7 and Oude Delft 93-95, to
gain full ownership in September 2016. The building has become part of our fixed assets, but will also generate
new expenditures in the form of maintenance, taxation and insurance.
The budget shows a decrease in the gross tuition fee income to € 9,914k in 2018. This is furthermore
accompanied by increasing expenditures in the degree programmes’ out of pocket costs, costs for Graduate
School and the accreditation processes. The successful acquisition of projects in 2017 will, on the one hand
result in a marked increase of the Institute’s gross income, but on the other hand, there is additional staff
assigned to execute and support the activities in these projects.
The Rectorate will therefore only support a modest increase in the number of staff in 2018. The Institute will
grow with 6,74 fte to develop new knowledge fields in the academic departments and to strengthen critical
HRM and IT support functions. The ability to absorb growth will be closely monitored, not only in direct
financial personnel costs but also in indirect cost of working space, facilities and support.
Strategic choices have been made with regard to investments in new equipment and facilities. These include
allocations of IHE Delft own capital to a total of € 2.2m in laboratory facilities, IT infrastructure and services,
and energy-saving measures for the buildings. In operating costs, additional expenditures are foreseen in IT and
laboratory support and selected hired services for HRM, facilities and building maintenance.
Net tuition fee income is one of our key performance indicators and the more detailed developments are as
follows. MSc enrolment in cohort 2017-2019 is 169 participants and an additional 15 fellowships are available
in the new 12 month MSC sanitation programme. This total of 184 participants constitutes a 10% decrease
compared with the most recent MSc intake. The number of PhD and short course participants is expected to
remain at the current levels. The net tuition income will therefore amount to € 4,835, which has now dropped
under the € 5m border realized in earlier years.
Net project income from research and institutional strengthening is another key indicator. This income is rising
considerably in 2018. The figure itself is based on 30% uncertain projects, which is a proven historically
acceptable estimate. The other performance indicators largely remain at given levels.
Finally, the balance sheet in 2018 will show that the general reserve (equity plus Fellowship Trust Fund)
amounts to some € 5m. This is 13% of the total liabilities, which compares with the level in 2016. The solvency
ratio will not increase in 2018 to the targeted level of 20% as a result of the past low return on investment (low
net result). In the provisions, the reservation for major repair of the building is taken out, to comply with
changing accounting regulations and will be annually budgeted instead.
24
FINANCIAL STATEMENT
BALANCE SHEET AS AT 31 DECEMBER 2017
(After addition of the result to the reserve)
31-12-2017
31-12-2016
ASSETS Ref x €1,000 x €1,000
Tangible fixed assets 6 9,334
9,669
Receivables
7 5,189
7,853
Cash at banks and in hand
8 15,200
17,335
29,723
34,857
31-12-2017
31-12-2016
LIABILITIES Ref x €1,000 x €1,000
Equity
9 4881
4,925
Provisions
10 970
869
Current liabilities 11 23,871
29,063
29,723
34,857
25
INCOME AND EXPENSE STATEMENT AS AT 31 DECEMBER 2017
Ref
Budget 2017
2017
2016
x €1,000 x €1,000 x €1,000
2:377-4aBW INCOME
Base funding 13 9,996
10,225
10,624
Services rendered 14 31,426
25,971
30,393
Other 15 299
635
407
TOTAL INCOME
41,721
36,830
41,423
EXPENDITURE
Employee costs 16 15,831 16,415 14,593
Depreciation 17 1,095
965
910
Building costs 18 1,372
1,052
1,257
Other expenditure 19 22,988
18,363
23,658
2:377-1dBW TOTAL EXPENDITURE
41,286
36,975
40,418
OPERATING RESULT
435 36
1,005
Interest 20 15 4
1
NET RESULT
450 40
1,006
26
CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2017
Ref.
2017
2016
x €1,000
x €1,000
Cash flow from operating activities
Operating result (excl. difference in exchange
rates) 9
177
983
Adjustments in respect of:
Depreciation of tangible fixed assets 6 965
910
Movement in provisions
Major repairs 10 -766
130
Damage building 10 880 -
Service awards 10 -13
34
1,243 2,057
Changes in working capital:
Construction contracts 7 2,748
-12
Other receivables 7 106
-98
Interest receivable 20 4
13
Other current assets 7 -189
107
Construction contracts 11 -1,349
1,651
Not yet realized tuition fees 11 -3,748
318
Accounts payable 11 -311
-606
Other current liabilities 11 217
-57
Interest received 20 1 3
Interest paid 20 0 -15
-2,521
1,304
Cash flow
Cash flow from operating activities
-1,278
3,361
Cash flow from investment activities
Investment in tangible fixed assets 6 -630
-5,944
Cash flow from financing activities
Differences exchange rates 19 -142
22
Fellowship Trust Fund 9 -84 -
Net cash flow -2,134
-2,562
TOTAL CASH FLOW MOVEMENTS -2,134
-2,562
The movement of funds can be specified as follows:
Balance as at 1 January 17,335
19,896
Movement during the year -2,134
-2,562
Balance as at 31 December 15,200
17,335
27
Notes to the balance sheet and income statement
1. General notes
1.1. Activities
The IHE Delft Foundation envisions a world in which people manage their natural resources in a sustainable
manner, and in which all parts of society, particularly the poor, can enjoy the benefits of basic services. To
this purpose, the Foundation in collaboration with the Dutch Government and UNESCO signed an
agreement on 15th December 2017, whereby IHE Delft will operate under the auspices of UNESCO. The
agreement needs to be ratified by the Netherlands Government, which is expected to take place in June 2018.
The Foundation consist of a Board, named the Managing Board in legal documents and in communications
referred to as Rectorate and a supervisory board, named the Governing Board. The Foundation does not aim
to make a profit through the IHE Delft activities.
The mission of IHE Delft is to contribute to the education, training and research skills of professionals and
assist in strengthening the capacity of sector organizations, knowledge centres and other institutions active in
the field of water and water-related sectors and with a focus on Southern and transition countries.
In support of its mission, IHE Delft has three main goals:
• Innovating: Providing new knowledge and promoting the uptake of technologies, policies and
governance that will address the issues of the global water agenda in particular those related to the
Sustainable Development Goals (SDGs);
• Seeking, evaluating and facilitating responses for the sustainable management of water resources and
meeting the needs of all parts of society, particularly the poor;
• Strengthening and promoting principles of good governance that drive institutional and management
change to support the sustainable management and utilization of water resources.
300.105 The activities of IHE Delft consist mainly of:
1. Education and Training
2. Research and Innovation
3. Capacity Development and Institutional Strengthening
1.2. Going concern
170.305 The financial result for 2017 is projected to be positive. In the strategy plan for 2015-2020, budget and
operations, IHE Delft had to adjust its ambitions due to the budget cuts by the Dutch Government. Significant
efficiency measures were implemented which were continued throughout 2017 and in the 2018 budget and
operations. Due to these measures IHE Delft will still be able to invest in the laboratory, buildings, graduate
school, 12/24-month degree programme, quality assurance system and IT improvements. The base funding is
based on the agreement made in 2013 with the Dutch Ministry of Education, Culture and Science.
IHE Delft managed to generate a surplus; it also forecasts a surplus and will still expand its activities. This is
mainly due to a shift from base-line funding towards more output (projects) and tuition fee-based funding,
which of course has an impact on the flexibility and agenda-setting activities of the IHE Delft Foundation.
Through the increase in project funding, the agenda of activities is increasingly being determined by donors.
28
The balance sheet shows an ‘equity’ (the general reserve), which is deemed low for a foundation depending
on output (projects) and tuition fee-based funding to be acquired in a competitive market. The ratio between
equity (including the Fellowship Trust Fund) and borrowed capital is approximately 17/83 (= solvency).
With further savings and efficiency improvements IHE Delft expects to manage a further improvement in
2018. This improvement is slowed down by proposed investments in educational innovations, building and
the (new) laboratory plan.
With its ownership, acquired in 2016, of the Delft premises the IHE Delft Foundation is independently
proceeding with its claim against the construction consortium working on the railway tunnel in front of the
building. The façade of the IHE Delft building has been damaged due to these constructions. The liability
issue will need to be settled with the constructor’s cooperation to determine who will cover the repair
damages. The main construction vibrations have stopped and the subsidence process has stabilized. The
building is safe and habitable.
170.302 In view of the dependency on other donors, IHE Delft needs to reach the targeted level of financial
sustainability. With the current results and the acquired ownership of the building, the expected period to
reach sufficient solvency is estimated at 5 years.
2:384-3
BW 170.105
The accounting principles applied to the valuation of assets and liabilities and the determination of results in
these financial statements are based on the assumption of continuity of the IHE Delft Foundation.
As tool for the financial- and project administration IHE Delft makes use of the AFAS Profit 5 system. AFAS
Profit is in use since 2012.
1.3. Registered office 300.105 The registered place of business and actual address of the IHE Delft Foundation is P.O. Box 3015, 2601 DA
Delft, the Netherlands.
1.4. Group structure
2:379-3 BW
The IHE Delft Foundation is registered by the Dutch Chamber of Commerce under number 41146484 as a
Dutch foundation. In collaboration with the United Nations Educational, Scientific and Cultural Organisation
(UNESCO) and the Dutch Government, the IHE Delft Foundation signed an agreement whereby IHE Delft
will operate under the auspices of UNESCO, as a category two institute.
140.2
1.5. Changes in accounting policies
The annual report is based on RJ660 as published by the Dutch Accounting Standard Board.
1.6. Estimates
2:362-1
BW Applying the principles and policies for drawing up the financial statements in conformity with the relevant
rules requires the use of certain critical accounting estimates. It also requires management to exercise its
judgement in the process of the IHE Delft accounting policies. If necessary for the purposes of providing the
view required under Section 362, Subsection 1, Book 2 of the Dutch Civil Code, the nature of these estimates
and judgements, including the related assumptions, is disclosed in the notes to the financial statement item.
1.7. Related parties 2:381-3 BW
330.201
All legal entities that can be controlled, jointly controlled or significantly influenced are considered to be a
related party. Also, entities which can control the IHE Delft Foundation are considered to be a related party.
In addition, statutory directors, other key management and close relatives are regarded as related parties.
Transactions with related parties are disclosed in the notes insofar as they are not transacted under normal
market conditions. The nature, extent and other information is disclosed if this is necessary in order to
provide the required insight.
29
360.301
360.212
360.102 360.203
360.209
360.221
360.206
360.207
1.8. Accounting policies for the cash flow statement
The cash flow statement has been prepared using the indirect method. The cash items disclosed in the cash
flow statement are comprised of cash and cash equivalents except for deposits with a maturity of over three
months. Cash flows denominated in foreign currencies have been converted at average estimated exchange
rates. Exchange differences affecting cash items are shown separately in the cash flow statement. Interest paid
and received are included in cash from operating activities.
Transactions not resulting in inflow or outflow of cash are not recognised in the cash flow statement.
1.9. Policy rules WNT application
As of 1 January 2013, the Standards for Remuneration Act (‘De Wet normering bezoldiging
topfunctionarissen publieke en semi-publieke sector WNT)’ is applicable. The purpose of this Act is to
restrict excessive remuneration and severance payments in the public and semi-public sector in the
Netherlands. The IHE Delft Foundation discloses details for each senior and former senior official in this
report, such as the name, the remuneration, the position, the duration, and scope of employment during the
financial year. Remuneration of non-senior officials exceeding the maximum standard will also be disclosed
in this report.
2. General policies
2.1. General
2:362-10 BW
The financial statements are drawn up in accordance with the provisions of Title 9, Book 2 of the Dutch Civil
Code and the regulations in the Dutch Accounting Standards RJ660, as published by the Dutch Accounting
Standards Board (‘Raad voor de Jaarverslaggeving’).
2:384- 1BW
300.104
Assets and liabilities are generally valued at historical cost, production cost or at fair value at the time of
acquisition. If no specific valuation principle has been stated, valuation is at historical cost. In the balance
sheet, income statement and the cash flow statement, references are made to the notes.
2.2. Comparison with previous year
2:362-2
2:363-4
2:363-5 BW
140.202
The valuation principles and method of determining the result are the same as those used in the previous year,
with the exception of the changes in reporting policies as set out in Section 1.5 and the changes mentioned in
this section. Without impacting the results or equity, adjustments were made in the comparative figures.
Changes:
In 2017 the Managing Board decided to abolish the provision for major maintenance of buildings.
The amount released to the result has been included in the income and expense statement 2017 under
the major repairs expenditures.
In 2017 the Managing Board decided to create a reservation for repairs of damage caused to the
façade of the Westvest 7 building due to the railway construction in front of the building.
Under the current liabilities the estimation procedure of the not yet realised tuition and study fees is
changed. Instead of creating a liability for the full fee components at the start of an individual study
the tuition and study fees are gradually charged as contract progress expenditures, based on the
education programme. The full fee invoiced and/or paid by the donor or participant is fully charged
under the progress billing/unbilled receivables. This changed procedure is introduced only for the
MSc participants in 2017 and will be applicable for all regular degree programme participants as of
2018.
30
2.3. Foreign currency 2:362- 7BW
122.105
2.3.1. Functional currency
Items included in the financial statements are measured using the currency of the primary economic
environment (the functional currency). The financial statements are presented in Euros, which is the functional
and presentation currency of the IHE Delft Foundation. When amounts are presented in thousandth, round-off
differences in the statements are possible. 122.201
2.3.2. Transactions, receivables and liabilities
Transactions in foreign currencies are stated in the financial statements at the exchange rate of the functional
currency on the transaction date.
122.203
122.207
Monetary assets and liabilities in foreign currencies are converted to the closing rate of the functional currency
on the balance sheet date. The conversion differences resulting from settlement and conversion are credited or
charged to the income statement.
2.4. Leasing
292.210
292.211
2.4.1. Operational leasing
Lease contracts whereby a large part of the risks and rewards associated with ownership are not for the benefit
or incurred by the IHE Delft Foundation are recognised as operating leases. Obligations under the operating
leases are recognised on a straight-line basis, taking into account reimbursements received from the lessor, in
the income statement for the duration of the contract.
31
3. Accounting policies applied to the valuation of assets and liabilities
3.1. Tangible fixed assets 212.301
212.302
212.402 212.434
2:387-4
BW
212.401
Immovable tangible fixed assets (buildings) are valued at historical market value plus additions at historical
cost or production cost less straight-line depreciation based on the expected useful life. Land is not depreciated.
Impairments expected on the balance sheet date are taken into account. With regard to the determination as to
whether a tangible fixed asset is subject to an impairment, please refer to the relevant section.
The buildings of which the IHE Delft Foundation became owner per 30 September 2016 are valued at purchase
price, including purchase costs like property tax and conveyancing expenses. The purchase price is less than
50% of the valuation of immovable property - WOZ (Waardering Onroerende Zaken) determined by the
Municipality of Delft. Under Dutch Tax law 50% of the WOZ is considered as the ground value; IHE Delft is
not allowed to further depreciate below this value. This rule means that the purchase price, including purchase
costs, is the residual value in the IHE Delft accounts.
212.301
212.302 212.402
212.233
Other tangible fixed assets, like movables and ICT tools, are valued at historical cost or production cost
including directly attributable costs, minus straight-line depreciation based on the expected future life and
impairments.
Assets under construction are not subject to depreciation until the asset is put into operation.
3.2. Impairment of non-current assets 2:387-5 BW
121.202
121.201
2:387-5 BW
2:387-5
BW 121.605
121.608
On each balance sheet date, IHE Delft assesses whether there are any indications of assets being subject to
impairment. If any such indications exist, the recoverable amount of the asset is determined. If it is not possible
to determine the realisable value of the individual asset then the realisable value of the cash-generating unit to
which the asset belongs is determined. An impairment occurs when the carrying amount of an asset is higher
than the realisable value: the realisable value is the higher of the realisable value and the value in use. An
impairment loss is directly recognised in the income statement while the carrying amount of the asset
concerned is concurrently reduced.
If it is established that an impairment that was recognised in the past no longer exists or has reduced, the
increased carrying amount of the asset concerned is set no higher than the carrying amount that would have
been determined if no impairment value adjustment for the asset concerned had been reported.
3.3. Construction contracts
221.407
221.409
Construction contracts concerning services rendered on work not yet completed (work in progress) are stated at
cost recognised to date less a provision for foreseeable losses and less progress billing and unbilled
receivables. Construction contracts are separately presented in the balance sheet under current assets when the
work in progress amount is higher than the progress billing and unbilled receivables. If it shows a credit
balance, this will be presented under current liabilities.
3.4. Accounts receivable 222.201
222.202 222.203
Trade receivables are recognised initially at fair value and subsequently measured at amortised cost. If
payment of the receivable is postponed under an extended payment deadline, fair value is measured on the
basis of the discounted value of the expected revenues. Interest gains are recognised using the effective interest
method. When a trade receivable is uncollectable, it is written off against the allowance account for trade
receivables.
32
3.5. Cash at banks and in hand 228.103 228.201
Cash and cash equivalents include cash in hand, bank balances and deposits held at call with maturities of less
than twelve months. Bank overdrafts are shown within borrowings in current liabilities on the balance sheet.
Cash and cash equivalents are stated at face value.
3.6. Equity
In line with the statutes of the IHE Delft Foundation, the net profit for every year is at the disposal of the
Managing Board of IHE Delft Foundation without restrictions. The Managing Board of the IHE Delft
Foundation has decided to add the net results to the general reserve.
The Fellowship Trust Fund is a designated reserve created by the Managing Board of IHE Delft with a one-
time contribution in 2003, with the intention of raising funds from organizations, companies, alumni and other
benefactors for partial or full sponsorship of fellowships at IHE Delft. Every contribution is directed towards
its equivalent value in terms of output and is only available for water professionals who possess the intellectual
stamina and ability, but lack the proper funding, to receive post-graduate education at IHE Delft. For this
purpose, the IHE Delft Foundation received an ANBI (Public interest institution) status under the Dutch tax
law, with reference number 80327315.
3.7. Provisions 3.7.1. General 252.201 Provisions are recognised for legally enforceable or constructive obligations that exist at the balance sheet date,
and for which it is probable that an outflow of resources will be required and that a reliable estimate can be
made.
252.301
271.315
271.316 252.503
Provisions are measured at the best estimate of the amount that is necessary to settle the obligation as per the
balance sheet date. Provisions for pensions are valued on the basis of actuarial principles. The other provisions
are carried at the present value of the expenditure that is expected to be necessary in order to settle the
obligation, unless stated otherwise.
3.7.2. Pension provision 252.501
3.7.2.1. Dutch pensions
271.324 The IHE Delft Foundation has a pension scheme to which the provisions of the Dutch Pension Act
(‘Pensioenwet’) is applicable. The IHE Delft Foundation pays premiums based on (legal) requirements, or a
contractual or voluntary basis to pension funds and insurance companies. Premiums are recognised as an
employee cost when they are due. Prepaid contributions are recognised as deferred assets if these lead to a
refund or reduction in future payments. Contributions that are due but have not yet been paid are presented as
liabilities.
3.7.3. Long-service awards
215.501
271.203
The provision for long-service awards is measured at the present value of expected benefits payable during
employment. The calculation of the provision takes the expected future salary increases and the likely length of
service into account.
3.7.4. Provision for damage repair
215.201
252.110
A provision is recognised for expenditure in view of the damage repair on the façade, Westvest side, of the
IHE Delft building. The damages are caused by the railway-tunnel construction works in front of the IHE Delft
buildings. IHE Delft started a claim procedure against the partners involved in the railway constructions. The
outcome of the claim is highly unpredictable. IHE Delft, therefore, created a one-time only reservation for the
future repair of the damages on the Westvest building based on a costs indication made by an independent
bureau for architecture and reconstruction and at price level December 2016.
33
3.7.5. Provision for continued payment of salaries during illness The provision for continued payment of salaries during illness is recognised for liabilities existing at the
balance sheet date for continued payment of salaries in the future to employees who, at the balance sheet date,
are expected to be permanently unable to carry out work due to illness or occupational disability.
3.7.6. Current liabilities 254.303
254.201
254.202
On initial recognition, current liabilities are recognised at fair value. After initial recognition, current liabilities
are recognised at the amortised cost price, being the amount received, taking into account premiums or
discounts, minus transaction costs. This is usually the nominal value.
34
4. Principles for the determination of the result 4.1. General
2:362-
5BW
135.202 270.101
270.130
Profit or loss is determined as the difference between the realisable value of the goods delivered and services
rendered, and the costs and other charges for the year. Revenues on transactions are recognised in the year in
which they are realised. Losses are taken into account if and to the extent they relate to the year.
According to the statutes, the net profit for the year is at the disposal of the Managing Board of the IHE Delft
Foundation without restrictions.
4.2. Revenue reconciliation
4.2.1. General 2:377-
6BW
270.201
Net turnover comprises the income from services and realised income from construction contracts.
4.2.2. Sales of services
270.115
270.130 Revenues from services rendered are reconciled in proportion to the services delivered, based on the services
rendered up to the balance sheet date in proportion to the total services to be rendered.
The revenues of the IHE Delft Foundation originate from three main sources:
Base funding from the Dutch Ministry of Education, Culture and Science
And goods delivered and services rendered for
Tuition fees for MSc- and PhD fellows and short-course participants
Project fees.
Other revenue sources are minor and include income from renting out conference, office and laboratory
facilities and student housing to third parties and PhD graduation grants received from partner universities.
The project income is reconciled according to the stage of completion of the transactions, based on the work
performed by time spent against daily rates for staff and realized programme expenditure. The tuition fees for
the Master degree programme, short courses and the PhD programme are accounted for as income based on the
timetables from the various education programmes.
4.3. Programme expenditure Programme expenditure is expenditure directly related to the service rendered or good delivered and accounted
for on an historical cost basis. Out-of-pocket costs such as sub-contracting, cost of (project-related) travel,
consumer goods, guest lecturers, fieldtrips, lecture notes, educational materials and the stipends paid to IHE
Delft participants are charged at actual cost. The stipends include monthly allowances for living, book
allowances, and compensation for costs of insurance, tickets and immigration etc., paid through the IHE Delft
Foundation administration. For IHE Delft it is money in and out since it is also reported as income.
4.4. Non-programme expenditure 270.504
135.205 Non-programme expenditure comprises costs chargeable to the year and which are not directly attributable to
the cost of the goods and services sold. Expenditure is accounted for on an historical cost basis. The
expenditure consists of staff & management, building, facilities, educational, acquisition, marketing and
general costs.
4.5. Employee cost (employee benefits) 4.5.1. General
271.104 Employee costs (salaries, social security contributions, etc.) are not presented as a separate item in the income
statement. These costs are included in the non-programme expenditure of the income statement. For further
detail, reference is made to the relevant note.
35
4.5.2. Short-term employee costs 271.202 Salaries and social security contributions are charged to the income statement based on the terms of
employment, where they are due to employees and the tax authorities respectively.
4.5.3. Pensions
271.307
271.306 The IHE Delft Foundation applies the liability approach for all its pension schemes. The premiums payable
during the financial year are charged to the result. Changes in the pension provision are also charged to the
result.
4.6. Depreciation of tangible fixed assets Depreciation costs are presented as a separate item in the income statement.
210.401
212.417
212.434
213.503
Tangible fixed assets are depreciated over their estimated useful life from the inception of their use. Land and
investment property are not depreciated.
210.504
212.424 Future depreciation is adjusted if there is a change in estimated future useful life.
212.506 Gains and losses from the occasional sale of property, plant or equipment are included in income other.
Assets under construction are not subject to depreciation until the asset is put into operation.
274.108 274.107
4.7. Government subsidies
The subsidy (base funding) from the Ministry of Education, Culture and Science is an annual grant from the
Dutch Government to partly cover the cost of education, research and capacity building and recognised in the
income statement as revenue.
4.8. Financial income and expense 4.8.1. Interest income and interest expenses
270.125 273.201
Interest income and expenses are recognised on a pro rata basis, taking account the effective interest rate of the
assets and liabilities to which they relate. In accounting for interest expenses, the recognised transaction
expenses for loans received are taken into consideration.
4.8.2. Currency translation differences
122.207 Currency translation differences arising upon the settlement or conversion of monetary items are recognised in
the income statement in the period that they are realised.
36
5. Financial instruments and risk management
5.1. Market risk
5.1.1. Currency risk 290.913a
290.913d The IHE Delft Foundation mainly operates worldwide. The currency risk for the IHE Delft Foundation largely
concerns positions and future transactions in US dollars. Management has determined, based on a risk
assessment, that these risks need to be covered within the scale of the project involved. Projects are offered
including a provision in cash, or activities within the project are planned based on the Euro value.
5.2. Credit risk 290.928 The IHE Delft Foundation does not have any significant concentrations of credit risk. Sales are made to
customers that meet the IHE Delft’s credit rating. Services are sold subject to payment deadlines of 30 days. A
different payment period may apply to major suppliers, in which case, depending on the donor, additional
securities are demanded, including guarantees.
290.928 For banks and financial institutions, only independently rated parties with a minimum rating of ‘A’ are
accepted.
290.928 The IHE Delft Foundation has issued advance payments to participants and project partners. These
counterparties do not have a history of non-performance. Advance payments are made on the basis of a (yearly)
budget and with a contractual maximum of 90% and always pending the reporting states of previous
years/advance payments.
5.3. Liquidity risk
290.918 The IHE Delft Foundation uses Dutch banks operating under an authorization issued by DNB (The Dutch
National Bank) and that fall within the scope of the Dutch Deposit Guarantee Scheme in order to avail itself of
a range of overdraft facilities. Where necessary, further securities will be furnished to the bank in exchange for
overdraft facilities.
The Board of Governors of the IHE Delft Foundation has restricted the management of cash funds. Cash funds
can only be invested when the initial capital amount is guaranteed at face value and not affected by market
conditions.
37
6. Tangible fixed assets
Building
Equipment
general
Equipment
ICT
Assets under
construction Total
x €1,000 x €1,000 x €1,000 x €1,000 x €1,000
Balance as at 01 January 2017
Cost accumulated
6,764
5,651 5,125
769
18,309
Impairments
-
-
-
-
-
Depreciation
-
538
-
3,675
-
4,426
-
-
8,639
Book value 6,227 1,975
699
769
9,669
Movements in book value
Additions
57
1,051 234
-713
630
Disposals
-
-
-
-
-
Depreciation
-80 -544 -342
-
-966
Transfer - - -
- -
Impairment - - -
- -
Reversals of impairment - - - - -
Depreciation of disposals - - - - -
Balance 6,204
2,482
591
56 9,334
Balance as at 31 December 2017
Cost accumulated
6,822 6,702
5,359
56 18,939
Impairment and depreciation
-
618
-
4,219
-
4,768
-
-
9,605
Book value 6,204 2,482
591
56 9,334
Depreciation rates 3.3% 10% / 14.3% 33.3% / 20%
0%
1. The immovable, movables and ICT are valued at historical cost and depreciated on a linear basis.
2. ICT equipment includes the development costs of new computer software for internal use.
3. Assets under construction represent development costs for new software for internal use and for
equipment not yet completed.
4. In the cash flow statement under the investments in tangible fixed assets, only the investments are
included for which cash was paid in 2017.
5. The building located at the Westvest 5-7 and Oude Delft 93-95 has a total residual value of € 4,365,000.
38
7. Receivables
The fair value of the receivables approximates the carrying amount due to their short-term character and the
fact that provisions for bad debt are recognised, where necessary.
IHE Delft Foundation operate under a VAT administration number, which was provided based on the SEAT
agreement between UNESCO and the Dutch Government. The SEAT agreements relates to the existence of an
intergovernmental organisation, UNESCO-IHE. In 2016 the former Foundation Board, Dutch Ministries of
Infrastructure and Environment, Foreign Affairs, Education, Culture, and Science, the Dutch Representative to
UNESCO and UNESCO decided to change the status of UNESCO-IHE resulting in a new agreement signed
December 2017. By indication of the Dutch Government IHE Delft holds the rights and obligations of this
former UNESCO-IHE Institute and as such is considered for its activities as an intergovernmental organisation
until the SEAT agreement is formally terminated, which is expected to be effective mid-2018.
Dutch-paid VAT is reimbursed by the Dutch Tax Authority.
31-12-2017 31-12-2016
x €1,000 x €1,000
Trade debtors 1,121 1,227
Value Added Tax 925 625
Other current assets 275 308
Construction contracts 2,868 5,616
Current account 0 77
5,189 7,853
7.1. Trade debtors
31-12-2017 31-12-2016
x €1,000 x €1,000
Accounts receivable 1,510 1,824
Reservation uncollectable -389 -597
1,121 1,227
Trade debtors includes receivables for an amount of up to €194,226 with a remaining maturity of more than one
year. In the reservation uncollectable trade debtors €364,526 is taken of in value. The Managing Board valued
the debts in the HidroEx activities definitively as uncollectable.
39
7.2. Other current assets
31-12-2017 31-12-2016
x €1,000 x €1,000
Liabilities < 1 year 275 308
Liabilities > 1 year - -
275 308
8. Cash at banks and in hand 31-12-2017 31-12-2016
x €1,000 x €1,000
Saving accounts 9,515 13,277
Bank accounts 5,678 4,043
Cash and cash equivalent 7 14
15,200 17,335
€ 176,327 of the saving accounts is for the Fellowship Trust Fund.
The saving accounts have a duration of one month to one year.
There are no restrictions to access the saving accounts.
9. Equity 31-12-2017 31-12-2016
x €1,000 x €1,000
General reserve 4,704 4,664
Fellowship Trust Fund 176 260
Total general reserve 31 December 4,881 4,925
In line with the statutes of the IHE Delft Foundation, the net profit for every year is at the disposal of the
Managing Board of IHE Delft Foundation without restrictions. The Managing Board of the IHE Delft
Foundation has decided to add the net results to the general reserve.
40
31-12-2017 31-12-2016
x €1,000 x €1,000
General reserve 4,664 3,658
Result 40 1,006
Total general reserve 31 December 4,704 4,664
Following the profit appropriation proposed by the Managing Board of the IHE Delft Foundation, an amount of
€40,029 from the profit for 2017 (€1,005,905 for 2016) will be added to the general reserve.
Fellowship Trust Fund The Fellowship Trust Fund is a designated reserve created by the Managing Board of the IHE Delft Foundation
with a one-off contribution in 2003, with the intention of raising funds from organizations, companies, alumni
and other benefactors for partial or full sponsorship of individual fellowships at IHE. Every contribution is
directed towards its equivalent value in terms of output and is only available for water professionals who
possess the intellectual stamina and ability, but lack the proper funding, to receive post-graduate education at
IHE. For this purpose, the IHE Delft Foundation received an ANBI (Public interest institution) status under the
Dutch tax law, with reference number 80327315.
The interest on the Fellowship Trust Fund saving account was below €500 in 2017, and therefore no interest
was booked in 2017. In 2017 the Trust Fund received two requests to sponsor a fellow and no donations were
received.
The Managing Board of IHE Delft approved two full MSc participants for the academic year 2017-2019. Mr. E.
Freyermuth Millan from Mexico and Mr. M.E.M. Ghonim from Egypt, both entered into the Water Science and
Engineering programme, specialisation Costal Engineering and Port Development.
31-12-2017 31-12-2016
x €1,000 x €1,000
Balance 1 January 260 260
Received donations and interest - -
Sponsored fellowships -84 -
Total Fellowship Trust Fund as at 31 December 176 260
41
10. Provisions
31-12-2017 31-12-2016
x €1,000 x €1,000
Major repairs
Provision damage repair
-
880
766
-
Long-service awards 90 104
Total provisions 970 869
10.1. Major repairs
31-12-2017 31-12-2016
x €1,000 x €1,000
Balance 1 January 766 636
Additions 317 365
Withdrawals -1083 -235
Balance 31 December - 766
10.2. Long-service awards
For expected long-service awards from 2017 onwards, an amount has been reserved to cover the expected
future obligations. This amount has been calculated including indexed salaries and a general estimate of how
many employees will in fact be celebrating a work anniversary in the coming five years.
31-12-2017 31-12-2016
x €1,000 x €1,000
Balance 1 January 104 70
Additions - 34
Withdrawals -13 -
Balance 31 December 90 104
The provision for long-service awards qualifies as a long-term provision (for the coming 5 years).
42
10.3. Provision damage repair
31-12-2017 31-12-2016
x €1,000 x €1,000
Balance 1 January - -
Additions 880 -
Withdrawals - -
Balance 31 December 880 -
11. Current liabilities All current liabilities are due in less than one year. The fair value of the current liabilities is approximately the
book value due to their short-term character.
31-12-2017 31-12-2016
x €1,000 x €1,000
Construction contracts 18,323 19,672
Accounts payable 1,875 2,186
Not yet realized tuition and study fees 57 3,805
Income tax 799 693
Other current liabilities 2,817 2,707
23,871 29,063
11.1. Construction contracts
The construction contracts (work in progress) include a total of approximately € 2,867,987 on projects with a
higher balance for charged expenditure than progress billing/unbilled receivables.
IHE Delft received a higher amount for progress billing/unbilled receivables (approximately € 18,322,720) than
for charged expenditure. Overall IHE Delft has a positive cash flow in the construction contracts.
31-12-2017 31-12-2016
x €1,000 x €1,000
Contract progress expenditure 87,984 121,744
Progress billing/unbilled receivables 103,438 135,800
15,455 14,056
43
11.2. Accounts payable
This item refers to invoices to be paid as at 31 December.
11.3. Tuition fee
In 2016 all fees are charged to the participants’ sponsors before the start of the programme and charged to
income, based on the education agenda for degree programmes (MSc and PhD).
In 2017 all fees are based on the budget provided by the sponsor or own account participants. The tuition fee is
calculated on a monthly basis for the tuition fee cost and tuition fee revenue, based on the education agenda.
11.4. Income tax
The income tax relate to the December salaries.
11.5. Other current liabilities
31-12-2017 31-12-2016
x €1,000 x €1,000
Reservation annual leave 685 660
Reservation holiday bonus 452 413
Reservation Social Security 196 420
PhD promotion research fund 854 604
Pensions 188 152
Student emergency fund 93 96
WG Centre contributions - -
Salaries -18 9
Other 369 353
2,817 2,707
31-12-2017 31-12-2016
x €1,000 x €1,000
Liabilities < 1 year 2,777 2,665
Liabilities > 1 year 40 42
2,817 2,707
44
12. Off balance commitments
12.1. Liabilities not recognised
Restaurant
31-12-2017
Copying
machines
31-12-2017
x €1,000 x €1,000
No later than 1 year 38 47
Later than 1 year and no later than 5 years - -
Later than 5 years - -
38 47
45
Income
13. Base funding According to an e-mail dated 21 December 2017, the Ministry of Education Culture and Science has settled the
definitive subsidy for 2017 with an amount of €10,224,864.
14. Services rendered
Budget
2017
Realization
2017
Realization
2016
x €1,000 x €1,000 x €1,000
Tuition fees
Net tuition fees 5,154 4,802 5,098
Total tuition fees 5,154 4,802 5,098
Other services rendered
Coverage time 8,009 7,108 5,828
Coverage programme expenditure 18,272 14,506 20,271
Project closure result - 1,068 235
Project income adjustments - -258 -123
Dotation provision work in progress - -1,255 -915
Total other 26,281 21,168 25,295
Services rendered 31,426 25,971 30,393
15. Other Budget
2017
Realization
2017
Realization
2016
x €1,000 x €1,000 x €1,000
Rental student hostels 85 296 119
Facilitation fee 75 14 25
Graduation grant PhDs 98 169 113
Charged staff 10 55 79
Rental of laboratory and lecture rooms 18 21 22
Donation to the Fellowship Fund - - -
Miscellaneous 13 81 48
299 635 407
46
16. Employee costs
Budget
2017
Realization
2017
Realization
2016
x €1,000 x €1,000 x €1,000
Salary costs 15,536 12,854 11,455
Pension contributions - 1,085 1,249
Social Security - 1,613 1,320
Salaries 15,536 15,552 14,025
Donation to provisions - -13 34
Staff not on payroll 128 161 330
Temporary employees 167 715 204
Other salaries 295 863 568
15,831 16,415 14,593
16.1. Staff
2017 2017 2016 2016
Scientific staff Support staff Scientific staff Support staff
Staff on payroll and seconded
as at 31 December 139.9 fte
70.7 fte 107.3 fte 76.7 fte
Total (Delft-based) 210.6 fte
183.9 fte
No staff was based abroad.
47
17. Depreciation
Budget
2017
Realization
2017
Realization
2016
x €1,000 x €1,000 x €1,000
Immovable property 119 80 68
Movables 509 544 552
ICT tools 466 342 290
1,095 965 910
18. Building costs
Budget
2017
Realization
2017
Realization
2016
x €1,000 x €1,000 x €1,000
Use of buildings 788 569 731
Maintenance 534 468 500
Installations 50 15 26
1,372 1,052 1,257
19. Other expenditure
Budget
2017
Realization
2017
Realization
2016
x €1,000 x €1,000 x €1,000
Programme expenditure 19,061 14,506 20,271
Directly related to services rendered 19,061 14,506 20,271
Directly related to staff 384 263 303
Indirectly related to staff 231 187 164
Other staff and management 615 451 467
48
Budget
2017
Realization
2017
Realization
2016
x €1,000 x €1,000 x €1,000
Catering 195 168 165
Printing 109 84 100
Other facilities 615 526 486
Library 342 286 256
Miscellaneous facilities 9 -2 -8
Facilities 1,270 1,063 999
Participant welfare 148 129 101
Stipends 93 115 157
Quality 25 3 56
Student housing 600 490 589
Education materials 160 222 129
Education-related 1,026 958 1,032
Promotion 91 106 116
Public relations 135 129 122
Representation 58 34 12
Acquisitions 58 68 51
Miscellaneous PR 90 61 2
Acquisitions and marketing 432 398 303
Hired services 426 541 246
Office costs 74 91 80
Meeting costs 15 11 26
Settlement differences 67 340 237
General 582 984 589
Other costs - 4 -2
Total other expenditure 22,988 18,363 23,658
49
20. Interest
Budget
2017
Realization
2017
Realization
2016
x €1,000 x €1,000 x €1,000
Interest earned -15 -4 -16
Interest costs - 0 15
-15 -4 -1
PricewaterhouseCoopers Accountants N.V.
31-12-2017 31-12-2016
x €1,000 x €1,000
Audit of the financial statements 84 65
Other audit services (project audits) 58 80
Audit 142 145
Tax services 5 1
Other non-audit services - 2
Consultants 5 3
147 148
50
WNT accountability for 2017 IHE Delft Foundation
On 1 January 2013 a law on standard remuneration for top executives in the public and semi-public sectors
(WNT) was introduced. The accountability has been established based on regulations applicable to the IHE
Delft Foundation: the general WNT maximum.
The maximum remuneration in 2017 for the IHE Delft Foundation with a labour contract is €181,000 (2016:
€179,000).
The represented appropriate WNT maximum per person or function is calculated in proportion to the size (and
for top executives also the duration) of employment whereby the calculation of the proportion of employment
can never be greater than 1.0 FTE. The exception is the WNT limit for the members of the Foundation Board.
This amounts to 15% of the salary maximum for the Chairman and 10% for the other members.
Remuneration of top executives in 2017
Amounts x €1 2017 2017 2017 2017
E.J. Moors
J.A. van Dijk
ad interim F. Holzwarth F. Holzwarth
Position: Rector
Business
director ad
interim
Rector ad
interim
Rector ad
interim
Duration employment in 2017 1/7 - 31/12 1/1 - 31/12
1/1 - 28/02 -
19/06-30/06 01/03-18/06
Proportion of employment (in
FTE) 1.0 1.0 1.0 0.63
Former top executive no no no no
(Fictitious) employment yes yes yes yes
- if not, longer than 6 months
within 18 months working?
Remuneration
Compensation 52,088 118,952 26,477 27,969
Taxable expense allowance - - - -
Compensation affordable at term 6,785 13,570 -
-
Total remuneration 58,873 132,522 26,477 27,969
Applicable WNT maximum 90,500 181,000 35,208 34,365 Motive if exceeded: see
notification
51
Remuneration of top executives in 2016
Leading top executives
Amounts €1 2016 2016
F.K. Holzwarth J.A. van Dijk
Dr.
Position: Rector
Business
Director
Duration employment in 2016 1/1 - 31/12 1/3 - 31/12
Proportion of employment (in
FTE) 1.0 1.0
Former top executive no no
(Fictitious) employment no yes
- if not, longer than 6 months yes
within 18 months working?
Remuneration
Compensation 188,008 86,854
Taxable expense allowance - -
Compensation payable at term - 12,108
Total remuneration 188,008 98,962
Applicable WNT maximum 252,000 150,066
Motive if exceeded: see
notification 1)
1) The Rector was employed by UNESCO. Remuneration is based on UNESCO's labour agreement.
Payments are made by lump sum to UNESCO in US Dollars.
52
Supervisory Board Members 2017
1) The IHE Board Members receive no remuneration.
2) Starting from September 2017 the chairman receives an amount of EUR 500 per month as
confirmed in the governing board regulation.
3) The members are allowed to receive an attendance fee and a reimbursement of their travel and
board and lodging expenses based on the Guideline for Claiming Expenses by Natural Persons,
IHE Delft. In 2017 no remunerations were paid to the members for their attendance fee, only for
travel costs.
Amounts x € 1 2017 2017 2017 2017
D.J. van
den Berg J.N.M. Richelle J.N.M. Richelle M. Smit
MSc MSc MSc MSc
Position: Chairman Member Chairman Member
Duration employment in 2017 1/1 - 23/08 01/01-22/08 23/08-31/12 23/08-31/12
Remuneration
Compensation - - 2,000 -
Taxable expense allowance - - - -
Compensation affordable at term - - - -
Total remuneration - - 2,000 -
Applicable WNT maximum 17,406 11,604 9,744 6,496
Motive if exceeded: see notification 1) 1) 2) 1)
Amounts x €1 2017 2017
A.P.J. Mol A. Mulder
MSc MSc
Position: Member Member
Duration employment in 2017 23/08 - 31/12 23/08 - 31/12
Remuneration
Compensation - -
Taxable expense allowance 32 -
Compensation affordable at term - -
Total remuneration 32 -
Applicable WNT maximum
6,496 6,496
Motive if exceeded: see
notification 1) 1)
53
Supervisory Board Members 2016
Amounts x €1 2016 2016 2016
D.J. van
den Berg L. de Quelerij J.N.M. Richelle
MSc MSc MSc
Position: Chairman Member Member
Duration employment in 2016 1/1 - 31/12 1/1 - 31/12 1/1-31/12
Remuneration
Compensation - - -
Taxable expense allowance - - -
Compensation affordable at term - - -
Total remuneration - - -
Applicable WNT maximum 26,850 17,900 17,900
Motive if exceeded: see
notification 1) 1) 1)
1) The IHE Board Members receive no remuneration.
55
Independent auditor’s report
Annex
Overview of (sub) projects sponsored under the Programmatic support DGIS-UNESCO IHE Partnership
Facility DGIS activity reference code 28325/DME0121369
1 January 2016 until 3 December 2020 24.145.000€ Total Grant
Fully funded activities
Fully funded activities (initially)
01/01/2016 Mutations 31/12/2016 01/01/2017
Mutations IHE
2017
Mutations
Comitments
partners 2017
Actual cost
partners 2017
Mutations IHE &
Comitments
partners 2017 -/-
actual cost partners
Mutations IHE &
Comitments partners
2017 & Matching -/-
actual cost partners
103881 Via Water 898.626€ -€ 898.626€ -€ 322.832€ 322.832€ 322.832€ 616.134€ -€ -€ 616.134€ 938.966€
104303 Topup NWO Sustainable Freshwater -€ 77.764€ 77.764€ -€ -€ -€ -€ 148.274€ -€ -€ 148.274€ 148.274€
104454 EWPFP COFUND -€ 200.000€ 200.000€ -€ -€ -€ -€ -€ -€ -€ -€ -€
104476 Topup NWO Hydro-Social Deltas -€ 56.513€ 56.513€ -€ -€ -€ -€ 192.668€ -€ -€ 192.668€ 192.668€
104522 Topup NWO UDW Strategic Delta Planning -€ 57.049€ 57.049€ -€ -€ -€ -€ 163.655€ -€ -€ 163.655€ 163.655€
106157 DUPC2 General account 1.750.000€ -€ 1.750.000€ -€ 311.496€ 311.496€ 311.496€ 268.944€ -€ -€ 268.944€ 580.439€
106257 NBCBN Support 742.000€ -€ 742.000€ -€ 113.050€ 113.050€ 113.050€ 125.955€ -€ -€ 125.955€ 239.004€
106289 Water Diplomacy DUPC 2 1.000.000€ -€ 1.000.000€ -€ 176.937€ 176.937€ 176.937€ 257.838€ -€ -€ 257.838€ 434.776€
106300 H2Online 19.580€ -€ 19.580€ -€ 19.688€ 19.688€ 19.688€ -€ -€ -€ -€ 19.688€
106344 BEWOP Phase 2 1.140.000€ -€ 1.140.000€ -€ 210.958€ 210.958€ 210.958€ 157.089€ 92.000€ -€ 249.089€ 460.046€
106348 DUPC2 Water Accounting 500.000€ -€ 500.000€ -€ 87.106€ 87.106€ 87.106€ 106.258€ -€ -€ 106.258€ 193.364€
106363 AltWater 542.915€ -€ 542.915€ -€ 17.757€ 17.757€ 17.757€ 33.407€ 55.084€ -€ 88.490€ 106.247€
106369 WATERNET DUPC2 200.000€ -€ 200.000€ -€ 37.601€ 37.601€ 37.601€ 38.536€ -€ -€ 38.536€ 76.138€
106374 SDI DUPC2 175.000€ -€ 175.000€ -€ 8.039€ 8.039€ 8.039€ 15.164€ -€ -€ 15.164€ 23.203€
106470 A4Labs 698.460€ -€ 698.460€ -€ 45.855€ 45.855€ 45.855€ 65.281€ 91.156€ 16.214€ 156.437€ 202.292€
106471 Evidence4Policy 683.407€ -€ 683.407€ -€ 33.667€ 33.667€ 33.667€ 107.060€ 38.366€ 36.552€ 145.426€ 179.093€
106472 S-MultiStor 500.000€ -€ 500.000€ -€ 34.033€ 34.033€ 34.033€ 41.542€ 50.000€ -€ 91.542€ 125.575€
106474 Open Water Diplomacy Lab 500.553€ -€ 500.553€ -€ 13.728€ 13.728€ 13.728€ 39.425€ 67.104€ 31.161€ 106.529€ 120.257€
106475 SMALL (DUPC2) 679.258€ -€ 679.258€ -€ 13.500€ 13.500€ 13.500€ 68.299€ 50.958€ -€ 119.257€ 132.757€
106476 SALINPROVE 625.044€ -€ 625.044€ -€ 154.034€ 154.034€ 154.034€ 116.686€ -€ -€ 116.686€ 270.721€
106477 KIDRONNAR (DUPC2) 690.239€ -€ 690.239€ -€ 36.097€ 36.097€ 36.097€ 64.704€ 57.630€ 12.802€ 122.334€ 158.431€
106536 WIN - Water Intelligence for the Near East 249.910€ -€ 249.910€ -€ 24.794€ 24.794€ 24.794€ 53.608€ -€ 32.422€ 53.608€ 78.402€
106537 SCARCE (DUPC2) 598.997€ -€ 598.997€ -€ 13.404€ 13.404€ 13.404€ 109.398€ 27.038€ -€ 136.435€ 149.840€
106538 Mobile Microwave (DUPC2) 299.810€ -€ 299.810€ -€ 6.105€ 6.105€ 6.105€ 4.121€ 115.500€ -€ 119.621€ 125.725€
106539 Connect Regional 225.533€ -€ 225.533€ -€ 1.845€ 1.845€ 1.845€ 52.960€ -€ 17.256€ 52.960€ 54.805€
106788 E-Learning Water -€ 34.588€ 34.588€ -€ -€ -€ -€ 10€ 10.000€ -€ 10.010€ 10.010€
106789 Education in Watsan 96.361€ -€ 96.361€ -€ 1.130€ 1.130€ 1.130€ 38.872€ 5.700€ -€ 44.572€ 45.702€
106790 Training on SDPM -€ 86.452€ 86.452€ -€ -€ -€ -€ 8.005€ -€ -€ 8.005€ 8.005€
106791 Enhanching WE Birzeit (DUPC2) -€ 99.900€ 99.900€ -€ -€ -€ -€ 10.441€ 24.090€ -€ 34.531€ 34.531€
106793 GPDP Water Food Secutity -€ 188.300€ 188.300€ -€ -€ -€ -€ 36.139€ 21.030€ -€ 57.169€ 57.169€
106794 City to City Learning 30.330€ -€ 30.330€ -€ 676€ 676€ 676€ 23.584€ -€ 8.050€ 23.584€ 24.260€
106795 Nilewaterlab.org 18.000€ -€ 18.000€ -€ 1.006€ 1.006€ 1.006€ 10.184€ -€ 8.250€ 10.184€ 11.190€
106797 Sanitation in Darfur (DUPC2) -€ -€ 10.132€ -€ -€ -€ -€ 67€ 8.898€ -€ 8.965€ 8.965€
106799 UNHIDE Outreach -€ 20.000€ 20.000€ -€ -€ -€ -€ -€ -€ 6.500€ -€ -€
106800 Wastewater in Spanish (DUPC2) -€ 20.284€ 20.284€ -€ -€ -€ -€ 11.973€ -€ -€ 11.973€ 11.973€
106808 GWDEMO -€ 30.046€ 30.046€ -€ -€ -€ -€ 2.279€ -€ -€ 2.279€ 2.279€
106810 Water Training Center -€ 100.412€ 100.412€ -€ -€ -€ -€ 12.045€ -€ -€ 12.045€ 12.045€
106846 DUPC2 TheWaterChannel -€ 175.000€ 175.000€ -€ -€ -€ -€ -€ 21.000€ -€ 21.000€ 21.000€
106959 Delta Flows -€ 99.855€ 99.855€ -€ -€ -€ -€ 8.266€ 60.421€ -€ 68.687€ 68.687€
106960 Wasar -€ 100.000€ 100.000€ -€ -€ -€ -€ -€ -€ -€ -€ -€
106961 River Basin Takezze-Atbara -€ 99.526€ 99.526€ -€ -€ -€ -€ 7.813€ 15.600€ -€ 23.413€ 23.413€
106962 Dengue water -€ 109.494€ 109.494€ -€ -€ -€ -€ 19.515€ 31.355€ -€ 50.870€ 50.870€
106963 Golden Triangle -€ 94.810€ 94.810€ -€ -€ -€ -€ 3.940€ -€ -€ 3.940€ 3.940€
Project costs 2016 Project costs 2017 Activity code Name Budget 2016 Budget 2017 Total Budget 2016
and 2017
01/01/2016 Mutations 31/12/2016 01/01/2017
Mutations IHE
2017
Mutations
Comitments
partners 2017
Actual cost
partners 2017
Mutations IHE &
Comitments
partners 2017 -/-
actual cost partners
Mutations IHE &
Comitments partners
2017 & Matching -/-
actual cost partners
106997 WWF UN Convention 350.000€ 350.000€ -€ 35.000€ 35.000€ 35.000€ 121€ -€ 88.752€ 121€ 35.121€
107046 Arab Water Week 2017 -€ 11.151€ 11.151€ -€ -€ -€ -€ 8.279€ -€ -€ 8.279€ 8.279€
107050 Water Training for DGIS -€ 135.078€ 135.078€ -€ -€ -€ -€ 48.681€ -€ -€ 48.681€ 48.681€
107157 UWEM Review -€ 16.000€ 16.000€ -€ -€ -€ -€ 40€ 8.000€ 8.000€ 8.040€ 8.040€
107346 Water Youth Network -€ 75.000€ 75.000€ -€ -€ -€ -€ -€ 10.500€ -€ 10.500€ 10.500€
107610 Topup Open Course Ware 2017-2020 -€ 175.000€ 175.000€ -€ -€ -€ -€ 10.295€ -€ -€ 10.295€ 10.295€
Total general 13.214.023€ 2.072.354€ 15.286.377€ -€ 1.720.337€ 1.720.337€ 1.720.337€ 3.107.554€ 861.429€ 265.959€ 3.968.983€ 5.689.320€
Project costs 2016 Project costs 2017 Activity code Name Budget 2016 Budget 2017 Total Budget 2016
and 2017
Overview of (sub) projects sponsored under the Programmatic support DGIS-UNESCO IHE Partnership
Facility DGIS activity reference code 28325/DME0121369
1 January 2016 until 3 December 2020 Total Grant
Fully funded activities
Fully funded activities (initially)
Balance Budget -
/-project cost
01/01/2016 Mutations 31/12/2016 01/01/2017
Mutations IHE
2017
Mutations
Comitments
partners 2017
Actual cost
partners 2017
Mutations IHE &
Comitments
partners 2017
Mutations IHE
& Comitments
partners 2017
& Matching 31/12/2017
103881 Via Water 898.626€ -€ 898.626€ -€ 322.832€ 322.832€ 322.832€ 616.134€ -€ -€ 616.134€ 938.966€ 938.966€ 100% 40.340-€ -€ 367.427€ 367.427€ DGIS/IF/other 571.539-€
104303 Topup NWO Sustainable Freshwater -€ 77.764€ 77.764€ -€ -€ -€ -€ 148.274€ -€ -€ 148.274€ 148.274€ 15.320€ 10% 62.444€ -€ 1.061€ 1.061€ NWO/DGIS (Dupc1) 147.213-€
104454 EWPFP COFUND -€ 200.000€ 200.000€ -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 0% 200.000€ -€ 687.777€ 687.777€ EC/DGIS (Dupc1) 687.777€
104476 Topup NWO Hydro-Social Deltas -€ 56.513€ 56.513€ -€ -€ -€ -€ 192.668€ -€ -€ 192.668€ 192.668€ 34.406€ 18% 22.107€ -€ 441.952€ 441.952€ NWO/DGIS (Dupc1) 249.284€
104522 Topup NWO UDW Strategic Delta Planning -€ 57.049€ 57.049€ -€ -€ -€ -€ 163.655€ -€ -€ 163.655€ 163.655€ 16.301€ 10% 40.748€ -€ 626.641€ 626.641€ NWO/DGIS (Dupc1) 462.986€
106157 DUPC2 General account 1.750.000€ -€ 1.750.000€ -€ 311.496€ 311.496€ 311.496€ 268.944€ -€ -€ 268.944€ 580.439€ 580.439€ 100% 1.169.561€ 4.049.100€ 3.193.808€ 7.242.908€ DGIS 6.662.469€
106257 NBCBN Support 742.000€ -€ 742.000€ -€ 113.050€ 113.050€ 113.050€ 125.955€ -€ -€ 125.955€ 239.004€ 239.004€ 100% 502.996€ 84.217€ 28.832€ 113.050€ DGIS 125.955-€
106289 Water Diplomacy DUPC 2 1.000.000€ -€ 1.000.000€ -€ 176.937€ 176.937€ 176.937€ 257.838€ -€ -€ 257.838€ 434.776€ 434.776€ 100% 565.224€ 72.378€ 104.559€ 176.937€ DGIS 257.838-€
106300 H2Online 19.580€ -€ 19.580€ -€ 19.688€ 19.688€ 19.688€ -€ -€ -€ -€ 19.688€ 19.688€ 100% 108-€ 19.688€ -€ 19.688€ DGIS -€
106344 BEWOP Phase 2 1.140.000€ -€ 1.140.000€ -€ 210.958€ 210.958€ 210.958€ 157.089€ 92.000€ -€ 249.089€ 460.046€ 460.046€ 100% 679.954€ 115.786€ 95.172€ 210.958€ DGIS 249.089-€
106348 DUPC2 Water Accounting 500.000€ -€ 500.000€ -€ 87.106€ 87.106€ 87.106€ 106.258€ -€ -€ 106.258€ 193.364€ 193.364€ 100% 306.636€ 34.194€ 52.912€ 87.106€ DGIS 106.258-€
106363 AltWater 542.915€ -€ 542.915€ -€ 17.757€ 17.757€ 17.757€ 33.407€ 55.084€ -€ 88.490€ 106.247€ 106.247€ 100% 436.668€ 3.282€ 14.475€ 17.757€ DGIS 88.490-€
106369 WATERNET DUPC2 200.000€ -€ 200.000€ -€ 37.601€ 37.601€ 37.601€ 38.536€ -€ -€ 38.536€ 76.138€ 76.138€ 100% 123.862€ 3.086€ 34.515€ 37.601€ DGIS 38.536-€
106374 SDI DUPC2 175.000€ -€ 175.000€ -€ 8.039€ 8.039€ 8.039€ 15.164€ -€ -€ 15.164€ 23.203€ 23.203€ 100% 151.797€ -€ 8.039€ 8.039€ DGIS 15.164-€
106470 A4Labs 698.460€ -€ 698.460€ -€ 45.855€ 45.855€ 45.855€ 65.281€ 91.156€ 16.214€ 172.651€ 218.505€ 218.505€ 100% 479.955€ 6.503€ 40.783€ 47.286€ DGIS/other 171.219-€
106471 Evidence4Policy 683.407€ -€ 683.407€ -€ 33.667€ 33.667€ 33.667€ 107.060€ 38.366€ 36.552€ 181.978€ 215.645€ 215.645€ 100% 467.762€ 94€ 33.573€ 33.667€ DGIS 181.978-€
106472 S-MultiStor 500.000€ -€ 500.000€ -€ 34.033€ 34.033€ 34.033€ 41.542€ 50.000€ -€ 91.542€ 125.575€ 125.575€ 100% 374.425€ -€ 34.033€ 34.033€ DGIS 91.542-€
106474 Open Water Diplomacy Lab 500.553€ -€ 500.553€ -€ 13.728€ 13.728€ 13.728€ 39.425€ 67.104€ 31.161€ 137.690€ 151.418€ 151.418€ 100% 349.135€ -€ 14.624€ 14.624€ DGIS/other 136.794-€
106475 SMALL (DUPC2) 679.258€ -€ 679.258€ -€ 13.500€ 13.500€ 13.500€ 68.299€ 50.958€ -€ 119.257€ 132.757€ 132.757€ 100% 546.501€ 6.608€ 6.892€ 13.500€ DGIS 119.257-€
106476 SALINPROVE 625.044€ -€ 625.044€ -€ 154.034€ 154.034€ 154.034€ 116.686€ -€ -€ 116.686€ 270.721€ 270.721€ 100% 354.323€ 4.463€ 149.572€ 154.034€ DGIS 116.686-€
106477 KIDRONNAR (DUPC2) 690.239€ -€ 690.239€ -€ 36.097€ 36.097€ 36.097€ 64.704€ 57.630€ 12.802€ 135.136€ 171.233€ 171.233€ 100% 519.006€ 600€ 35.497€ 36.097€ DGIS 135.136-€
106536 WIN - Water Intelligence for the Near East 249.910€ -€ 249.910€ -€ 24.794€ 24.794€ 24.794€ 53.608€ -€ 32.422€ 86.030€ 110.824€ 110.824€ 100% 139.086€ -€ 24.794€ 24.794€ DGIS 86.030-€
106537 SCARCE (DUPC2) 598.997€ -€ 598.997€ -€ 13.404€ 13.404€ 13.404€ 109.398€ 27.038€ -€ 136.435€ 149.840€ 149.840€ 100% 449.157€ -€ 13.404€ 13.404€ DGIS 136.435-€
106538 Mobile Microwave (DUPC2) 299.810€ -€ 299.810€ -€ 6.105€ 6.105€ 6.105€ 4.121€ 115.500€ -€ 119.621€ 125.725€ 125.725€ 100% 174.085€ -€ 6.105€ 6.105€ DGIS 119.621-€
106539 Connect Regional 225.533€ -€ 225.533€ -€ 1.845€ 1.845€ 1.845€ 52.960€ -€ 17.256€ 70.217€ 72.062€ 72.062€ 100% 153.471€ -€ 1.845€ 1.845€ DGIS 70.217-€
106788 E-Learning Water -€ 34.588€ 34.588€ -€ -€ -€ -€ 10€ 10.000€ -€ 10.010€ 10.010€ 10.010€ 100% 24.578€ -€ -€ -€ 10.010-€
106789 Education in Watsan 96.361€ -€ 96.361€ -€ 1.130€ 1.130€ 1.130€ 38.872€ 5.700€ -€ 44.572€ 45.702€ 45.702€ 100% 50.659€ -€ 1.130€ 1.130€ DGIS 44.572-€
106790 Training on SDPM -€ 86.452€ 86.452€ -€ -€ -€ -€ 8.005€ -€ -€ 8.005€ 8.005€ 8.005€ 100% 78.447€ -€ -€ -€ 8.005-€
106791 Enhanching WE Birzeit (DUPC2) -€ 99.900€ 99.900€ -€ -€ -€ -€ 10.441€ 24.090€ -€ 34.531€ 34.531€ 34.531€ 100% 65.369€ -€ 463€ 463€ other 34.068-€
106793 GPDP Water Food Secutity -€ 188.300€ 188.300€ -€ -€ -€ -€ 36.139€ 21.030€ -€ 57.169€ 57.169€ 57.169€ 100% 131.131€ -€ -€ -€ 57.169-€
106794 City to City Learning 30.330€ -€ 30.330€ -€ 676€ 676€ 676€ 23.584€ -€ 8.050€ 31.634€ 32.310€ 32.310€ 100% 1.980-€ -€ 676€ 676€ DGIS 31.634-€
106795 Nilewaterlab.org 18.000€ -€ 18.000€ -€ 1.006€ 1.006€ 1.006€ 10.184€ -€ 8.250€ 18.434€ 19.440€ 19.440€ 100% 1.440-€ -€ 1.006€ 1.006€ DGIS 18.434-€
106797 Sanitation in Darfur (DUPC2) -€ 10.132€ 10.132€ -€ -€ -€ -€ 67€ 8.898€ -€ 8.965€ 8.965€ 8.965€ 100% 1.167€ -€ -€ -€ 8.965-€
106799 UNHIDE Outreach -€ 20.000€ 20.000€ -€ -€ -€ -€ -€ -€ 6.500€ 6.500€ 6.500€ 6.500€ 100% 13.500€ -€ -€ -€ 6.500-€
106800 Wastewater in Spanish (DUPC2) -€ 20.284€ 20.284€ -€ -€ -€ -€ 11.973€ -€ -€ 11.973€ 11.973€ 11.973€ 100% 8.311€ -€ -€ -€ 11.973-€
106808 GWDEMO -€ 30.046€ 30.046€ -€ -€ -€ -€ 2.279€ -€ -€ 2.279€ 2.279€ 2.279€ 100% 27.768€ -€ -€ -€ 2.279-€
106810 Water Training Center -€ 100.412€ 100.412€ -€ -€ -€ -€ 12.045€ -€ -€ 12.045€ 12.045€ 12.045€ 100% 88.367€ -€ -€ -€ 12.045-€
106846 DUPC2 TheWaterChannel -€ 175.000€ 175.000€ -€ -€ -€ -€ -€ 21.000€ -€ 21.000€ 21.000€ 21.000€ 100% 154.000€ -€ -€ -€ 21.000-€
106959 Delta Flows -€ 99.855€ 99.855€ -€ -€ -€ -€ 8.266€ 60.421€ -€ 68.687€ 68.687€ 68.687€ 100% 31.168€ -€ -€ -€ 68.687-€
106960 Wasar -€ 100.000€ 100.000€ -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 100% 100.000€ -€ -€ -€ -€
106961 River Basin Takezze-Atbara -€ 99.526€ 99.526€ -€ -€ -€ -€ 7.813€ 15.600€ -€ 23.413€ 23.413€ 23.413€ 100% 76.113€ -€ -€ -€ 23.413-€
106962 Dengue water -€ 109.494€ 109.494€ -€ -€ -€ -€ 19.515€ 31.355€ -€ 50.870€ 50.870€ 50.870€ 100% 58.624€ -€ -€ -€ 50.870-€
106963 Golden Triangle -€ 94.810€ 94.810€ -€ -€ -€ -€ 3.940€ -€ -€ 3.940€ 3.940€ 3.940€ 100% 90.870€ -€ -€ -€ 3.940-€
106997 WWF UN Convention -€ -€ 350.000€ -€ 35.000€ 35.000€ 35.000€ 121€ -€ 88.752€ 88.873€ 123.873€ 123.873€ 100% 226.127€ -€ 35.000€ 35.000€ DGIS 88.873-€
107046 Arab Water Week 2017 -€ 11.151€ 11.151€ -€ -€ -€ -€ 8.279€ -€ -€ 8.279€ 8.279€ 8.279€ 100% 2.872€ -€ -€ -€ 8.279-€
107050 Water Training for DGIS -€ 135.078€ 135.078€ -€ -€ -€ -€ 48.681€ -€ -€ 48.681€ 48.681€ 48.681€ 100% 86.397€ -€ -€ -€ 48.681-€
107157 UWEM Review -€ 16.000€ 16.000€ -€ -€ -€ -€ 40€ 8.000€ 8.000€ 16.040€ 16.040€ 16.040€ 100% 40-€ -€ 8.000€ 8.000€ AIT 8.040-€
107346 Water Youth Network -€ 75.000€ 75.000€ -€ -€ -€ -€ -€ 10.500€ -€ 10.500€ 10.500€ 10.500€ 100% 64.500€ -€ -€ -€ 10.500-€
107610 Topup Open Course Ware 2017-2020 -€ 175.000€ 175.000€ -€ -€ -€ -€ 10.295€ -€ -€ 10.295€ 10.295€ 10.295€ 100% 164.705€ -€ -€ -€ 10.295-€
Total general 13.214.023€ 2.072.354€ 15.286.377€ -€ 1.720.337€ 1.720.337€ 1.720.337€ 3.107.554€ 861.429€ 265.959€ 4.234.942€ 5.955.279€ 5.516.709€ 93% 9.769.668€ 4.400.000€ 6.064.565€ 10.464.565€ 4.509.287€
Funding agency Balance DGIS
outstanding
€ 24.145.000
DGIS (%) Claimed under
DGIS
Funding 2016 Funding 2017 Funding 2016
& 2017 Project costs 2016 Project costs 2017
Activity code Name Budget 2016 Budget 2017 Total Budget 2016
and 2017
Overview of (sub) projects sponsored under the Programmatic support DGIS-UNESCO IHE Partnership
Facility DGIS activity reference code 28325/DME0121369
1 January 2016 until 3 December 2020
Fully funded activities
Fully funded activities (initially)
Balance
Comitments
partners -/-
project cost
partners
31/12/2017
103881 Via Water -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 100% -€
104303 Topup NWO Sustainable Freshwater -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 10% -€
104454 EWPFP COFUND -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 0% -€
104476 Topup NWO Hydro-Social Deltas -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 18% -€
104522 Topup NWO UDW Strategic Delta Planning -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 10% -€
106157 DUPC2 General account -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 100% -€
106257 NBCBN Support -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 100% -€
106289 Water Diplomacy DUPC 2 -€ 500.000€ 500.000€ -€ -€ -€ -€ -€ -€ -€ 100% 500.000€
106300 H2Online -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 100% -€
106344 BEWOP Phase 2 572.562€ -€ 572.562€ 90.000€ 92.000€ 182.000€ -€ -€ -€ 182.000€ 100% 390.562€
106348 DUPC2 Water Accounting -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 100% -€
106363 AltWater 222.474€ -€ 222.474€ -€ 55.084€ 55.084€ -€ -€ -€ 55.084€ 100% 167.390€
106369 WATERNET DUPC2 -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 100% -€
106374 SDI DUPC2 -€ 67.970€ 67.970€ -€ -€ -€ -€ -€ -€ -€ 100% 67.970€
106470 A4Labs 431.250€ -€ 431.250€ 19.333€ 91.156€ 110.489€ 2.388€ 16.214€ 18.602€ 110.489€ 100% 320.761€
106471 Evidence4Policy 114.675€ 156.176€ 270.851€ -€ 38.366€ 38.366€ -€ 36.552€ 36.552€ 38.366€ 100% 232.485€
106472 S-MultiStor -€ 120.000€ 120.000€ -€ 50.000€ 50.000€ -€ -€ -€ 50.000€ 100% 70.000€
106474 Open Water Diplomacy Lab 253.226€ -€ 253.226€ -€ 67.104€ 67.104€ 12.563€ 31.161€ 43.723€ 67.104€ 100% 186.123€
106475 SMALL (DUPC2) 144.500€ 184.650€ 329.150€ -€ 50.958€ 50.958€ 505€ -€ 505€ 50.958€ 100% 278.192€
106476 SALINPROVE 311.526€ -€ 311.526€ 108.830€ -€ 108.830€ -€ -€ -€ 108.830€ 100% 202.696€
106477 KIDRONNAR (DUPC2) 161.975€ -€ 161.975€ -€ 57.630€ 57.630€ -€ 12.802€ 12.802€ 57.630€ 100% 104.345€
106536 WIN - Water Intelligence for the Near East 8.640€ 36.920€ 45.560€ -€ -€ -€ 9.661€ 32.422€ 42.082€ -€ 100% 45.560€
106537 SCARCE (DUPC2) -€ 80.020€ 80.020€ -€ 27.038€ 27.038€ -€ -€ -€ 27.038€ 100% 52.983€
106538 Mobile Microwave (DUPC2) -€ 231.000€ 231.000€ -€ 115.500€ 115.500€ -€ -€ -€ 115.500€ 100% 115.500€
106539 Connect Regional 1.950€ -€ 1.950€ -€ -€ -€ -€ 17.256€ 17.256€ -€ 100% 1.950€
106788 E-Learning Water -€ 29.920€ 29.920€ -€ 10.000€ 10.000€ -€ -€ -€ 10.000€ 100% 19.920€
106789 Education in Watsan -€ 43.920€ 43.920€ -€ 5.700€ 5.700€ -€ -€ -€ 5.700€ 100% 38.220€
106790 Training on SDPM -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 100% -€
106791 Enhanching WE Birzeit (DUPC2) 99.900€ -€ 99.900€ -€ 24.090€ 24.090€ -€ -€ -€ 24.090€ 100% 75.810€
106793 GPDP Water Food Secutity -€ 74.000€ 74.000€ -€ 21.030€ 21.030€ -€ -€ -€ 21.030€ 100% 52.970€
106794 City to City Learning -€ 14.050€ 14.050€ -€ -€ -€ -€ 8.050€ 8.050€ -€ 100% 14.050€
106795 Nilewaterlab.org 8.250€ -€ 8.250€ -€ -€ -€ -€ 8.250€ 8.250€ -€ 100% 8.250€
106797 Sanitation in Darfur (DUPC2) -€ 12.930€ 12.930€ -€ 8.898€ 8.898€ -€ -€ -€ 8.898€ 100% 4.032€
106799 UNHIDE Outreach -€ 13.000€ 13.000€ -€ -€ -€ -€ 6.500€ 6.500€ -€ 100% 13.000€
106800 Wastewater in Spanish (DUPC2) -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 100% -€
106808 GWDEMO -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 100% -€
106810 Water Training Center -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 100% -€
106846 DUPC2 TheWaterChannel -€ 175.000€ 175.000€ -€ 21.000€ 21.000€ -€ -€ -€ 21.000€ 100% 154.000€
106959 Delta Flows -€ 86.315€ 86.315€ -€ 60.421€ 60.421€ -€ -€ -€ 60.421€ 100% 25.894€
106960 Wasar -€ 85.632€ 85.632€ -€ -€ -€ -€ -€ -€ -€ 100% 85.632€
106961 River Basin Takezze-Atbara -€ 80.000€ 80.000€ -€ 15.600€ 15.600€ -€ -€ -€ 15.600€ 100% 64.400€
106962 Dengue water -€ 77.410€ 77.410€ -€ 31.355€ 31.355€ -€ -€ -€ 31.355€ 100% 46.055€
106963 Golden Triangle -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 100% -€
106997 WWF UN Convention 350.000€ -€ 350.000€ -€ -€ -€ 35.000€ 88.752€ 123.752€ -€ 100% 350.000€
107046 Arab Water Week 2017 -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 100% -€
107050 Water Training for DGIS -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 100% -€
107157 UWEM Review -€ 16.000€ 16.000€ -€ 8.000€ 8.000€ -€ 8.000€ 8.000€ 8.000€ 100% 8.000€
107346 Water Youth Network -€ 75.000€ 75.000€ -€ 10.500€ 10.500€ -€ -€ -€ 10.500€ 100% 64.500€
107610 Topup Open Course Ware 2017-2020 -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ 100% -€
Total general 2.680.928€ 2.159.913€ 4.840.841€ 218.164€ 861.429€ 1.079.593€ 60.117€ 265.959€ 326.075€ 1.079.593€ 3.761.248€
Activity code Name Commitments
Partners 2016
Commitments
Partners 2017
Commitments
Partners 2016 &
2017
Advance Payments
partners 2016
Advance Payments
partners 2017
Advance Payments
partners 2016 &
2017
Project costs
partners 2016
Project costs
partners 2017
Project costs
partners 2016 &
2017
DGIS (%) Claimed partners
under DGIS
Overview of (sub) projects sponsored under the Programmatic support DGIS-UNESCO IHE Partnership
Facility DGIS activity reference code 17133/DMW0107646
1 January 2008 until 30 June 2018 26.289.420,00 Total Grant
Fully funded activities
Fully funded activities (initially)
Activity code Name Project costs Claimed DGIS Advance Funding Balance DGIS
01/01/2017 Mutations 31/12/2017 under DGIS % Payments Agency Outstanding
100011 DUPC Management 1.228.550,49 20.102,00 1.248.652,49 1.248.652,49 100% 26.264.532,00 DGIS (117.151,82)
100000 DUPC EXACT 1.293.038,18 - 1.293.038,18 1.053.227,00 81% 240.000,00 EC
100002 DUPC KNNB 2.188.560,67 - 2.188.560,67 2.188.560,67 100%
100014 DUPC Joint-Masters Hohai 55.233,05 - 55.233,05 55.233,00 100%
103272 DUPC AIT/UWEM 74.391,85 - 74.391,85 74.391,85 100%
100015 DUPC UNES-UNIV Partner 241.556,17 - 241.556,17 241.556,00 100%
10024701 DUPC WaterNet-2010 17.414,20 - 17.414,20 17.414,00 100%
10024702 DUPC - WaterNet - WfP 2010 30.509,33 - 30.509,33 30.509,33 100%
10024711 DUPC WaterNet 2011 13.199,76 - 13.199,76 13.199,52 100%
100017 DUPC WfP 2011 1.715,25 - 1.715,25 1.715,25 100%
100018 DUPC WaterNet 2012 42.214,69 - 42.214,69 31.360,00 74% 10.854,46 Waternet Trust
10024791 DUPC- WaterNet-2009 33.710,25 - 33.710,25 33.710,25 100%
100021 DUPC MoodleDemonstrators 66.150,00 - 66.150,00 66.150,00 100%
100022 DUPC IWRM Aral Sea Basin 604.879,47 - 604.879,47 581.930,00 96% 5.261,56 St. MER
100023 DUPC KNUST/U-IHE DDWS 123.611,72 - 123.611,72 123.611,69 100%
100027 DUPC IMHI-Cali 26.283,31 - 26.283,31 26.283,00 100%
100029 DUPC CEACC Sri Lanka 4.271,20 - 4.271,20 4.271,20 100%
100064 DUPC NICHE BGD CUET 133.822,33 - 133.822,33 130.710,00 100%
100075 DUPC ASKNet 172.447,21 - 172.447,21 172.447,00 100%
100076 DUPC LWE TRANSFER 298.704,07 - 298.704,07 298.704,00 100% 8.886,57 OEAW/Mondsee
100077 DUPC USIMGAME ph II 17.952,28 - 17.952,28 17.952,28 100%
20030591 DUPC USIMGAME 50.219,00 - 50.219,00 28.219,00 56% 22.000,00 NHL Hogeschool
20032811 DUPC TMT ToT UNSRI/CKNET 59.506,62 - 59.506,62 59.506,24 100%
100083 DUPC Eco-IWRM 13.377,29 - 13.377,29 13.377,00 100% 1.370,00 CapNet
100085 DUPC Hydr Design CKNet 49.572,70 - 49.572,70 49.572,70 100%
100086 DUPC Libra Egypt 38.055,11 - 38.055,11 38.055,00 100%
100088 DUPC Flood Man CKNet 39.187,10 - 39.187,10 39.187,00 100%
100089 DUPC Ravilla Conflict 10.087,00 - 10.087,00 10.087,00 100%
100195 DUPC OLC WELP-UP 5.209,00 - 5.209,00 5.209,00 100% 550,00- Own Accounter
100209 DUPC OLC-SE5/WMWWT 70.220,00 - 70.220,00 70.220,00 100% staff time IHE
100211 DUPC OLC-SE1/UDS 69.187,67 - 69.187,67 69.187,67 100% staff time IHE
100213 DUPC OLC-SE2/IWWTRM 61.884,69 - 61.884,69 61.884,69 100% staff time IHE
22003191 DUPC OLC-SE4/USPMDC 65.250,43 - 65.250,43 65.250,43 100% staff time IHE
100216 DUPC OLC-SE3/MSS 61.116,23 - 61.116,23 61.116,00 100% staff time IHE
100218 DUPC Dev. OLC E-Flows 73.317,36 - 73.317,36 63.763,00 87% 16.600,00 IHE (Tuition Fee)
22003491 DUPC Expanding OLC IRBM 22.861,02 - 22.861,02 22.861,00 100%
100219 DUPC OLC UWSM/UFMDM dev. 153.779,80 - 153.779,80 141.850,82 92%
40023081 DUPC UNSGAB 7.525,42 - 7.525,42 7.525,00 100%
40033811 DUPC Water Mondiaal 5.267,88 - 5.267,88 5.267,76 100%
100979 DUPC PF KCD KSPD 561.352,06 - 561.352,06 561.352,06 100%
100980 DUPC PF KCD LCA 274.924,47 - 274.924,47 274.924,00 100%
100981 DUPC Capacity Build Research 360.032,10 - 360.032,10 360.032,10 100%
100986 DUPC MSc Publication Facility 267.795,32 - 267.795,32 267.795,00 100% 3.120,00 DHI
100988 DUPC SCUSA PolicyFor 5.765,50 - 5.765,50 5.765,00 100%
101059 DUPC MorphoFloodWShop 18.187,20 - 18.187,20 18.187,20 100%
101061 DUPC MorphoFloodMeghna 88.980,16 - 88.980,16 88.980,00 100%
101064 DUPC COLCUENCAS 426.686,11 - 426.686,11 426.686,11 100%
101065 DUPC MorphoFloodHaor 102.801,18 - 102.801,18 102.801,00 100%
70001381 DUPC WWDR-3 21.762,39 - 21.762,39 21.762,00 100%
70001481 DUPC World Water Fora 130.751,15 - 130.751,15 90.874,00 70% 22.263,07 EVD/UNW-DPC
Activity code Name Project costs Claimed DGIS Advance Funding Balance DGIS
01/01/2017 Mutations 31/12/2017 under DGIS % Payments Agency Outstanding
70001581 DUPC PF KCD research 0,01- - 0,01- 0,01- 100%
70001781 DUPC Urban Sanitation Policy 26.106,00 - 26.106,00 26.106,00 100%
70001881 DUPC WWF-V Water and Food 25.534,61 - 25.534,61 25.534,61 100%
70002391 DUPC Water Channel TV 103.265,00 - 103.265,00 103.265,00 100%
101085 DUPC IWA Mexico 3.301,70 - 3.301,70 3.301,70 100%
101086 DUPC Arabic BWWT OLC 35.000,00 - 35.000,00 35.000,00 100%
101916 DUPC EduConf Prtnrs 2010 156.062,26 - 156.062,26 156.062,26 100%
101087 DUPC WWDR4 Water Alloc 13.603,36 - 13.603,36 13.603,36 100%
70003001 DUPC COP 16 - Mexico 7.098,40 - 7.098,40 7.098,00 100%
101092 DUPC WWDR4-KCD 9.920,00 - 9.920,00 9.920,00 100%
101094 DUPC Docu SA 2.108,31 - 2.108,31 2.108,00 100%
101096 DUPC special issue HESS 53.108,17 - 53.108,17 53.108,17 100%
103146 DUPC-PA 41.595,55 - 41.595,55 41.595,55 100%
103147 DUPC WWF6 79.869,48 - 79.869,48 71.000,43 89% 7.345,72 Cofely Refr., various
103192 DUPC OLC USPM 32.275,17 - 32.275,17 28.575,00 100%
103250 DUPC Palestinian Water Sector Interaction 30.826,70 - 30.826,70 30.826,70 100%
103254 DUPC BWWT Book Russian 25.017,00 - 25.017,00 25.017,00 100%
103255 DUPC BWWT Book Spanish 24.122,61 - 24.122,61 24.122,61 100%
103398 DUPC Benchmarking course 80.558,33 - 80.558,33 80.558,00 100%
103436 DUPC The Water Channel Program 2012-2015 271.830,00 - 271.830,00 271.830,00 100%
103637 DUPC Joint MSc BP Workshop 70.736,21 - 70.736,21 70.736,00 100%
103413 DUPC Add6 matching facility 1.496.105,40 - 1.496.105,40 1.496.105,00 100%
103657 DUPC Dd-lLDM4 19.872,74 - 19.872,74 19.872,74 100%
103803 DUPC 5th KCD Symposium 123.753,42 - 123.753,42 123.753,00 100% 31.236,03 VEI/CINOP/Con. Fee
103395 DUPC Wetlands for Livelihoods (WFL) 120.363,73 - 120.363,73 120.363,73 100%
103399 DUPC DGIS Water Master Class 3.494,00 - 3.494,00 3.494,00 100%
103807 DUPC PRoACC Phase 2 674.213,67 - 674.213,67 674.213,67 100%
103820 DUPC Small Scale Education 27.496,27 - 27.496,27 27.496,00 100%
103856 DUPC ProAcc conference March2013 11.688,92 - 11.688,92 11.688,92 100%
103875 DUPC small scale advisory 54.732,93 - 54.732,93 54.732,93 100%
104077 DUPC SWM Course Development 6.280,00 - 6.280,00 6.280,00 100%
104848 DUPC Water Accounting + 202.478,07 - 202.478,07 202.478,07 100%
104326 DUPC BuZA online 8.660,72 - 8.660,72 8.660,72 100%
105256 DUPC UN Water Conventions 51.422,50 - 51.422,50 51.422,50 100%
105899 DUPC Water Diplomacy 123.030,18 - 123.030,18 123.030,18 100%
106026 DUPC Post-graduate programme LWDFS 13.424,53 2.098,47 15.523,00 15.523,00 100%
106039 DGIS SIDS 1.229.578,63 7.734,79- 1.221.843,84 1.221.843,84 100%
105257 DUPC AIT-IHE Joint Marketing 9.401,44 - 9.401,44 9.401,44 100%
Overall balance
Outstanding
88 15.093.549,43 14.465,68 15.108.379,11 14.692.614,42 97% 26.632.919,41 11.524.540,30
Fully funded activities (addedum June 2013)
Activity code Name Project costs Claimed DGIS Advance Funding Overall balance
01/01/2017 Mutations 31/12/2017 under DGIS % Payments Agency Outstanding
103881 Topup secretariaat VIA Water 1.096.645,57 - 1.096.645,57 1.096.645,57 100% 1.490,00 Aqua for all
104303 Topup NWO Sustainable Freshwater 8.252,52 148.274,00 156.526,52 15.390,15 10%
104368 Topup DGIS eWater 32.751,65 - 32.751,65 29.678,68 91% 15.000,00 Dir. FEZ (DGIS)
104379 Topup GWOPA 1.048.458,85 - 1.048.458,85 1.048.458,85 100%
104454 EWPFP COFUND 16.541,27 429.888,01 446.429,28 185.000,00 41% 502.776,73 EC/IHE staff time
104455 Topup Riskoman-GAM 43.201,92 - 43.201,92 43.201,92 100%
104457 Topup SCUSA GREY 103.150,12 - 103.150,12 103.150,00 100%
104520 Topup WaterNet DUPC Phase III 105.788,93 - 105.788,93 105.788,93 100% 1.699,87 Deltaris
104458 Topup UNHIDE 95.334,25 - 95.334,25 95.334,25 100%
104459 Topup RainPRED 68.659,44 - 68.659,44 68.659,44 100%
104460 Topup PROBE II 74.729,12 - 74.729,12 74.729,12 100%
104461 Topup SIREGPA II 76.017,21 - 76.017,21 76.017,21 100%
104462 Topup MARAFLOWS II 59.158,84 - 59.158,84 59.158,84 100%
104463 Topup Socio Floods 60.510,63 - 60.510,63 59.981,00 100%
104476 Topup NWO Hydro-Social Deltas 208.591,65 192.667,71 401.259,36 46.699,02 12% 430.698,00 NWO
104486 Topup Hague Conference 198.925,35 - 198.925,35 198.925,00 100% 10.000,00 M&I
104522 Topup NWO UDW Strategic Delta Planning 276.847,90 163.654,60 440.502,50 44.256,82 10% 582.384,00 NWO
104991 Topup Open Course Ware 54.497,95 - 54.497,95 54.497,95 100%
105088 Topup Development of a Global Research and Innovation Agenda93.008,51 - 93.008,51 93.008,51 100%
19 3.721.071,68 934.484,32 4.655.556,00 3.498.581,27 75% 1.544.048,60 (3.111.507,40)
Internal funded and DGIS co funded research activities
Name Project costs Claimed DGIS Advance Funding Overall balance
01/01/2017 Mutations 31/12/2017 under DGIS % Payments Agency Outstanding
100989 UPaRF SCUSA 712.853,32 - 712.853,32 527.209,21 74% 185.644,11 IHE/TUDelft
100990 UPaRF SSI-2 590.363,18 - 590.363,18 474.575,27 80% 115.787,91 IHE/TUDelft CiTG
100992 UPaRF WATSAN Partnerships 292.277,36 - 292.277,36 292.277,00 100%
100993 UPaRF RISKOMAN 274.353,28 - 274.353,28 215.084,00 78% 54.482,07 IHE (IRF)
100994 UPaRF ECOLIVE 747.691,53 - 747.691,53 554.544,00 79% 152.963,43 IHE (IRF)
100995 UPaRF ReSedUE 434.193,53 - 434.193,53 369.184,53 85% 65.009,00 IHE (IRF)
100997 UPaRF LCDWT 334.246,52 - 334.246,52 274.358,61 82% 59.233,02 IHE (IRF)
101000 DUPC ProACC 692.392,06 - 692.392,06 614.507,34 89% 77.884,54 IHE (IRF)
101001 UPaRF CWUS type III 34.421,99 - 34.421,99 34.421,98 100%
101002 UPaRF GDE type III 29.223,23 - 29.223,23 29.223,23 100%
101003 UPaRF OWATER Type III 32.329,02 - 32.329,02 32.329,02 100%
101004 UPaRF PROBE 283.667,34 - 283.667,34 283.667,34 100%
101005 UPaRF POWER2FLOW 311.489,69 - 311.489,69 241.526,60 78% 69.963,09 IHE/WWF
101009 UPaRF FINS type III 32.630,64 - 32.630,64 32.630,64 100%
101010 UPaRF HILL type III 18.943,23 - 18.943,23 18.943,00 100%
101011 UPaRF WARMI type III 43.561,01 - 43.561,01 43.561,01 100%
101012 UPaRF DILCA type III 36.165,29 - 36.165,29 36.165,00 100%
101013 UPaRF ENVIRONFLOW type III 31.641,70 - 31.641,70 31.641,70 100%
101014 UPaRF PRBRAMD type III 34.256,68 - 34.256,68 34.256,36 100%
101015 UPaRF HYDRAS type III 41.956,47 - 41.956,47 41.956,47 100%
101016 UPaRF AIVOP type III 30.688,75 - 30.688,75 30.688,75 100%
101017 UPaRF NATSYS 504.575,13 - 504.575,13 377.906,17 75% 130.746,94 IHE/KNAUST
Name Project costs Claimed DGIS Advance Funding Overall balance
01/01/2017 Mutations 31/12/2017 under DGIS % Payments Agency Outstanding
101018 UPaRF FORESEE 263.836,98 - 263.836,98 229.598,98 87% 34.406,25 IHE (IRF)
101019 UPaRF AGIoCAP 270.010,54 - 270.010,54 175.448,00 70% 75.700,17 IHE (IRF)
101020 UPaRF ACCION 193.886,42 - 193.886,42 193.886,00 100%
101021 UPaRF MaraFlows 495.118,12 - 495.118,12 405.558,00 82% 93.136,26 IHE (IRF)/FIU
60043291 UPaRF CHE 48.795,80 - 48.795,80 40.837,83 84% 7.807,33 IHE (IRF)
101026 UPaRF CC-SIOTI 334.891,91 - 334.891,91 213.992,00 87% 75.531,51 IHE/TUDelft (Lamminga)
101035 UPaRF UWIRA 455.848,28 - 455.848,28 455.848,28 100%
101038 UpaRF COWETLA type III 38.548,75 - 38.548,75 38.548,75 100%
101039 UPaRF EORAMP Type III 2.095,61 - 2.095,61 2.095,61 100%
101040 UPaRF TCWWT Type III 35.500,70 - 35.500,70 35.500,70 100%
101045 UPaRF Ecohydro-Zambezi typeIII 54.067,48 - 54.067,48 54.067,00 100%
101046 UPaRF EIAF type III 28.077,80 - 28.077,80 28.077,80 100%
101047 UPaRF SCID type III 41.274,14 - 41.274,14 41.274,00 100%
101048 UPaRF RACC type III 6.905,50 - 6.905,50 6.905,50 100%
101049 UPaRF AFMAS type III 37.570,32 - 37.570,32 37.570,32 100%
103864 UPaRF Irrigation and Wetlands 246.216,74 - 246.216,74 246.216,74 100%
103868 UPaRF CatIII Ecohydro-Zambezi - phase 2 - - - - 0%
103870 UPaRF HYDRAS II type III 17.183,99 - 17.183,99 17.183,99 100%
103871 UPaRF EVOTEC Cat III 27.821,56 - 27.821,56 27.821,56 100%
103872 UPaRF cat III WARMI Ethanol 28.716,20 - 28.716,20 28.716,00 100%
103876 UPaRF Cat III - CLIMADAPTATION 25.012,00 - 25.012,00 25.012,00 100%
103886 UPaRF Cat.III DUDW 21.660,70 - 21.660,70 21.660,70 100%
44 8.259.696,49 - 8.260.060,49 6.916.476,98 84% 1.198.295,63 (7.061.764,86)
Other co-funded activities
Name Project costs Claimed DGIS Advance Funding Overall balance
01/01/2017 Mutations 31/12/2017 under DGIS % Payments Agency Outstanding
100012 DUPCo APWF 133.029,81 - 133.029,81 98.655,63 74% 35.066,44 A.D.B./Own Accounter
100016 DUPCo CapCar 430.972,98 - 430.972,98 47.150,00 11% 391.816,56 EC/Own Accounters
100025 DUPCo Ecohydrology Erdos China 580.508,03 - 580.508,03 27.700,00 5% 530.639,08 E.V.D./Eijkelkamp/Own Accounters
10026401 DUPCo CB Mekong-Phase 2 227.232,81 - 227.232,81 25.759,82 11% 201.472,97 M.R.C.
103294 DUPCo IW-MSpl 52.506,01 - 52.506,01 19.604,00 37% 32.816,01 UNWDPC/MetaMeta
10027601 DUPCo South Sudan Study Tour 58.933,68 - 58.933,68 21.528,66 37% 37.404,90 BUZA/Mot MacDonald
100037 DUPCo SIREGPA 1.132.773,71 - 1.132.773,71 160.022,92 14% 932.750,79 IFAD/IWI
1000067 DUPCo Grndwtr NetMENA Res. - - - - 0% USAID
20030081 DUPCo W&Cnet 14.484,65 - 14.484,65 14.484,65 100% in kind CapNet/WMO
40035111 DUPCo CapiWuA UNIHE 351.805,01 - 351.805,01 64.523,00 18% 377059 EC
100983 DUPCo Blue Nile Hydro-solidar. 940.325,44 - 940.325,44 180.124,80 19% 682.015,73 N.W.O./IHE
101053 EU CUBA-FOOD 844.669,04 89.553,18 934.222,22 146.198,37 16% 776.682,77 EC/IHE (IRF)
101054 EU CUBA-ENVIRONMENT 669.187,18 149.703,51 818.890,69 117.726,90 14% 660.407,77 EC/IHE (IRF)
101091 DUPco WE needs survey 2.442,38 - 2.442,38 - 0% 7.000,00 UNESCO
101093 DUPCo S-N Dialogue 43.797,43 - 43.797,43 17.827,43 41% 25.970,00 BUZA
103197 DUPCo War-SDI 96.607,09 - 96.607,09 96.607,00 100% staff time IHE (IRF)
103247 DUPCo NICHE RWA 099 2012 219.908,19 - 219.908,19 - 0% NUFFIC
103433 DUPCo NICHE IDN 142 1.238.919,66 - 1.238.919,66 94.984,03 8% 1.278.568,00 NUFFIC
103138 I&M Refresher Course Vietnam (DUPCo) - - - - 0% 100% M&I
103664 ADB Groundwater Research (DUPCo) 198.550,73 - 198.550,73 40.000,00 20% ADB
104280 Delta Training 2013 (DUPCo) 28.283,43 - 28.283,43 - 0% 30.560,00 I&M
104996 DUPCo Symposium UV disinfection 11.783,09 - 11.783,09 11.783,00 35% 7.683,09 NEDAP, Xylem, Berson, Aquionics
60036181 SWITCH 0.2 RTD 60036181 20.000,00 - 20.000,00 20.000,00 100% EC
10017791 S.Odai trip 27/2-21/3 NPT GHANA 4.239,94 - 4.239,94 4.239,94 100% NUFFIC
60040195 60040195SWITCH Summit'09 65.091,45 - 65.091,45 65.091,00 100% EC
25 7.366.051,73 239.256,69 7.605.308,42 1.274.011,15 17% 6.007.914,11 (1.597.394,31)
176 Total general 34.440.369,33 1.188.206,69 35.629.304,02 26.381.683,82 74% 35.383.177,75 (246.126,27)
Overview of projects sponsored under "Topconsortia voor Kennis en Innovatie" (TKI)
Subsidieregeling Sterktes in Innovatie
With Topsector Water 02/Mar/18 2014Unesco001/002/003
Fully funded activities In Euro
Activity code Name Project costs Advance (Co-)Funding Balance
01/01/2017 Mutations 31/12/2017 Payments Agency Outstanding
101043 1.Polymer fouling of reverse osmosis systems 33.517,15 - 33.517,15 10.560,00 TKI (2.640,00)
101162 CRC for Water Sensitive Cities 11.800,24 - 11.800,24 2.039,00 TKI (2.681,00)
105139 Safe induction time control of scaling formation in reverse osmosis 104.284,18 - 104.284,18 16.496,00 TKI (1.879,00)
105337 PWN 2.477,42 - 2.477,42 - (2.400,00)
104126 WETSUS Biofouling 4.647,64 1.284,76 5.932,40 - (2.400,00)
106399 PROMEGA Mangal 4.576,25 - 4.576,25 - (2.400,00)
Total general 161.302,88 1.284,76 162.587,64 29.095,00 (14.400,00)
Overview of (sub) projects sponsored under the Technical Assistance Partnership Agreement
Knowledge and Innovation Support for ADB's Water Financing Program RETA No. 6498
with Asian Development Bank (ADB) Phase two 19/May/15
Fully funded activities In Euro
Activity code Name Project costs Advance (Co-)Funding Balance
01/01/2017 Mutations 31/12/2017 Payments Agency Outstanding
105526 ADB TOP-UP 71.964 17.311 89.275 1.830.976 ADB
105723 5. ADB TOP-UP Support to ADB Water Events 18.079 - 18.079
105748 4.1 ADB TOP-UP Water Accounting 293.799 332.181 625.980
105760 3.1 ADB MARE Indonesia Phase II 151.490 - 151.490
105896 4.3 ADB TOP-UP Coastal Risk Sri Lanka - Pilot (CRISP) 31.396 132.059 163.454
105898 6. ADB TOP-UP SWS Pilot 16.380 - 16.380
105906 4.2 ADB TOP-UP National Water Legislation 38.166 7.058 45.224
105929 1. ADB TOP-UP 4th WLW 154.678 - 154.678
105951 3.2 ADB TOP-UP Crop Water Productivity 206.134 143.822 349.956
105991 2. ADB TOP-UP Support to Urban Flood Management Projects - - -
106132 7. ADB Nepal Hydropower 25.549 - 25.549
106133 3.3 IWRM Proficiency Certification India Phase 2 10.526 22.452 32.978
106141 4.4 ADB TOP-UP Sri Lanka North coast sediment Transport (SLaNT) - Phase 1 70.584 - 70.584
106361 7. ADB TOP-UP 5th WLW 106.155 - 106.155
106379 4.5 ADB TOP-UP Sri Lanka North coast sediment Transport (SLaNT) - Phase 2 90.859 - 90.859
106778 8. ADB TOP-UP Beijing Groundwater - 17.409 17.409
1 Total general 1.285.760 672.291 1.958.051 1.830.976 (127.075)
IHE Delft Institute for Water Education
PO Box 30152601 DA DelftThe Netherlands
+31 15 215 [email protected]
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