financial report stichting ihe delft 2016...6 institute will no longer operate as an integral part...
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Financial report Stichting IHE Delft 2016
17 May 2017
Financial report 2016 Stichting IHE Delft
2
Table of Contents
Directors’ report 3
About the IHE Delft Foundation 5
Organizational Chart 7
Board and Management 8
Management information statement 12
Balance sheet 18
Budget 2017 18
Financial statement 20
Off balance commitments 40
Income 41
WNT accountability for 2016 IHE Delft Foundation 46
Other information 50
Independent auditor’s report 51
Annex 52
3
DIRECTORS’ REPORT
The year 2016 was largely governed by the Institute’s preparations for a renewed relationship with
UNESCO. The Cooperation Agreement and Collaboration Agreement between UNESCO and the
Netherlands’ Ministry of Education, Science and Culture and the IHE Delft Foundation, respectively, were
due to terminate at the end of that year. Together with the main stakeholders representing the Dutch
Government, a series of exploratory discussions with UNESCO were held in The Hague, Paris and Delft.
The renewal of this collaboration was to identify new agendas that would allow all parties to meet their
long-term objectives. Part of this process was the execution of an external evaluation of the Institute’s
performance over the last 4 years commissioned by the Internal Oversight Service, Evaluation Section, of
UNESCO. The findings of the evaluation showed an excellent performance overall, identifying the
following main achievements:
‘UNESCO-IHE’s work is aligned with the UNESCO Natural Sciences Sector’s priorities and strategies
and is particularly relevant to the water community in developing countries and countries in transition, as
well as to the Dutch Government (e.g. the Ministry of Foreign Affairs, the Ministry of Education, Culture
and Science, and the Ministry of Infrastructure and Environment). UNESCO-IHE also contributes to the
Agenda 2030 for Sustainable Development through its global advocacy efforts for a more holistic and
integrated vision of water, beyond the traditional view of water as a merely technical area which only
engineers should be interested in. Overall, UNESCO-IHE’s work between 2010 and 2015 has produced
positive outcomes in the three areas of education, research and capacity development, consistent with its
original mission and objectives. That said, the Institute has the potential to succeed even further in carrying
out its universalistic mission in the future’.
During the last meeting about future collaboration scenarios, it became apparent that continuing as an
integral part of UNESCO would not provide the best arrangement for working with UNESCO and its
Member States and maintaining the functional autonomy and academic freedom needed in order to
effectively implement the Institute’s mission. The Foundation Board, Ministries of Infrastructure and
Environment, Foreign Affairs, Education, Culture and Science and the Dutch Representative to UNESCO
together concluded that the establishment of a Category 2 institute under the auspices of UNESCO would
in this context be a more viable scenario.
Based on the Joint Statement of the DG of UNESCO and the Dutch Minister of Education, Culture and
Science dated 20 May 2016, this request to establish a Category 2 institute was subsequently submitted to
the DG UNESCO on 16 November and a Partnership Agreement was signed on 21 December to cater for
the transition period towards the Institute’s new status. This process is ongoing and expected to be
submitted for approval during the meeting of the 39th UNESCO General Conference in November 2017.
After ratification in the Dutch Parliament, the Category 2 status is expected to become effective in the
second quarter of 2018.
The Institute in the meantime has continued carrying out its core activities. We celebrated the graduation
of 193 Delft-based and non-Delft-based students, the latter participating in our joint degree and double
degree programmes executed in collaboration with various universities around the world. We welcomed
the new 2016-2018 batch of a total of 205 students from all the continents in the world. In research output
IHE realised 227 publications. In total 90 new research, capacity-building and training projects were
started in 2016. Their financing was secured from the European Commission, multilateral agencies
including the World Bank, Asian Development Bank, African Development Bank, the Dutch Ministry of
Foreign Affairs where we started the second phase of the DUPC programme, the Ministry of Infrastructure
and Environment, and NGOs including USAID and from the private sector enterprise including The Coca
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Cola Company. The largest project, on ‘Accelerating the Impact of Education and Training of Non-
Sewered Sanitation’ worth €6.6m, was financed by the Bill and Melinda Gates Foundation.
2016 was also the start of implementing activities under our UNESCO-IHE 2015-2020 Strategy.
Scheduled work was completed for the preparation of a 12-month MSc programme, the upscaling of our
online education programme, the strengthening of our Research School ‘Water and Development’, the
launch of our IPR policy, and for measures to further strengthen our internal organization.
Other noteworthy events in this year included the signing in April of a Strategic Partnership with The
Rotary Foundation. The agreement aims to increase access to graduate education for international water
professionals, development leaders and change agents in order to improve the standards of water and
sanitation globally. In the same month, we also organized the launch of the UN World Water Development
Report 2016 ‘Water and Jobs: the Nexus between Water, Economic Development and Jobs’. Finally, the
GEMI ‘Work in Progress Workshop' in September put the integrated monitoring of Sustainable
Development Goal 6 centre stage. This workshop was organized by the Dutch Ministry of Infrastructure
and Environment, supported by UN-Water, UNEP, UNESCO-IHP, UNESCO-IHE, and the Dutch and
German IHP-HWRP committees.
The Rectorate
Dr. Fritz Holzwarth, Interim Rector
Dr. Johan Aad van Dijk, Interim Business Director
New logo IHE Delft Foundation, transition period
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About the IHE Delft Foundation
Stichting IHE Delft, referred to in this report as 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 established the UNESCO-IHE Institute for Water
Education (referred to as the Institute in this report) in 2003.
These two bodies are different in the following respects. The IHE Delft Foundation is governed by a Board
and registered with the Dutch Chamber of Commerce under number 41146484. The Institute is an
intergovernmental organisation and, as a Category 1 institute, an integral part of the UNESCO system. The
Institute as such is not a Dutch legal entity.
The mission of the Institute is to contribute to the education, training and 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 and with a focus on Southern and transition countries.
In support of its mission, the Institute has three main goals:
• Innovate: Provide new knowledge and promote the uptake of technologies and policies that will
address the issues of the global water agenda and in particular those related to the Sustainable
Development Goals (SDGs);
• 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 three core activities:
Education and Training;
Research and Innovation;
Capacity Development and Institutional Strengthening.
Under the Cooperation Agreement between UNESCO and the Dutch Government, the Institute is
responsible for the programme and activities, while the Foundation bears all financial, fiscal and legal
risks and responsibilities. Staff members employed by the Foundation are seconded to UNESCO-IHE and
also all infrastructure and facilities are made available to the Institute. One member of the Rectorate of the
Institute was employed by UNESCO, but paid for by the Foundation as a statutory allocation to UNESCO.
Under the Cooperation Agreement the Rector is in full control of the Institute’s operations.
Since the start of negotiations for a renewal of this Cooperation Agreement, the governance structure has
received considerable attention. The Institute preferred to reduce the ambivalence in liabilities and
responsibilities and to clearly separate the activities that are under the rules and regulations of either
UNESCO or the Foundation.
During a meeting at UNESCO Headquarters, Paris on 20 May, the Foundation Board concluded with
support from the Dutch Ministries of Education, Culture and Science, Foreign Affairs, Infrastructure and
Environment present, that such clarity would not be achieved by prolonging the Category 1 status. A
request for establishment of a Category 2 institute was therefore submitted to the DG UNESCO on 16
November. When this request is honoured by the UNESCO General Conference in November 2017, the
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Institute will no longer operate as an integral part of UNESCO, but under its auspices. The entire process
is envisaged to be completed in mid-2018. The Institute will then have full legal and functional autonomy.
The transition period towards this new status is covered by a Partnership Agreement between UNESCO
and the IHE Delft Foundation. In this agreement, a series of operational procedures have been laid down,
more in particular on the use of the UNESCO name and logo.
Education and Training
The IHE Delft Foundation (IHE Delft) offers both 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: safe drinking water and sanitation, water-related hazards and
climate change, water and ecosystem quality, water management and governance, water, food and energy
security, and information and knowledge systems. In order to strengthen each theme, high profile research
and education projects around topical issues 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, we aim to develop and deliver this demand-driven research under the
overarching framework of the Sustainable Development Goals, the 2014-2021 Strategic Plan of the
UNESCO International Hydrological Programme and our own UNESCO-IHE’s 2015-2020 strategy.
Capacity Development
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
water-related sector organizations, knowledge networks, UN organizations, UNESCO and the UNESCO
member states. Through the implementation of projects, IHE Delft increases its global impact and helps to
build sustainable organizations that are 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.
IHE Delft considers itself as an organization with cross-cutting expertise in the entire spectrum of water
and water-related disciplines, working with long-term partners from Southern and transition countries. The
Institute is based in the Netherlands and maintains strong links with the Dutch water sector.
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Organizational Chart
The number of staff on the IHE Delft Foundation payroll was 183.9 FTE as per 31 December 2016, which
equals 218 persons. The average staff composition throughout 2016, including outside secondments, was
179.9 FTE. About 55% of this is directly involved in the core activities and indicated as billable staff. The
remaining approximately 45% were support staff, the larger share of which (over 80%) is dedicated to
education and participant support.
In order to meet IHE Delft’s strategic objectives, the Foundation aims to attract and retain talented staff for
collaborative, cross-disciplinary work. To create flexibility and adaptive human capacity, external staff to
implement parts of these activities (e.g. postdocs, consultants, partners, alumni, guest lecturers, visiting
staff and seconded staff) are mobilized. This process requires proper administrative procedures consistent
with Dutch labour and tax laws.
To better address working towards these strategic objectives, more differentiation is sought in the staff
competency profiles. This involves allowing staff to develop a profile that is on balance putting more
emphasis on either research, education or capacity development. IHE Delft is committed to creating staff
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diversity along lines of age, gender and nationality. This means that the Foundation stimulates the
assignment of younger staff, women and non-Dutch staff.
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. The Code of Conduct developed is intended to ensure a pleasant and stimulating
environment for work and study, respect for people and facilities, and also regulate an appropriate
response to undesirable behaviour. All staff, guest lecturers, staff from third-party organizations, course
participants, trainees and visitors to the IHE Delft building are requested to comply with these policies by
observing the guidelines in the Code of Conduct. To aid transparency, the Code of Conduct is published
on the website. Besides internal codes, IHE Delft also adheres to the Code of Conduct with respect to
international students in Dutch higher education, which specifies standards for the quality of higher
equation provided to international students.
Board and Management
The composition of the Board of Governors of UNESCO-IHE as per 31 December 2016 was as follows:
I. (Iwona) Wagner (Chair)
A. (Ahmet) Saatci
C. (Avinash) Tyagi
A. (Ali) Riza Daemi
B. (Benedito) Braga
G. (Gabriel) Oteze
T. (Tineke) Huizinga-Heeringa
M. (Michael) Mutale
L. (Louis) de Quelerij
A.M.A. (Abdin Mohamed Ali) Salih (observer)
J. (John) Verbakel.
As of 1 January 2017, the Board of Governors of UNESCO-IHE is dissolved.
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The composition of the Board of Governors of the IHE Delft Foundation as per 31 December 2016 was as
follows:
D.J. (Dirk Jan) van den Berg (Chair)
L. (Louis) de Quelerij
J.N.M. (Koos) Richelle.
Composition of the Rectorate as per 31 December 2016 was as follows:
F. (Fritz) Holzwarth (Interim Rector ) • J.A. (Johan Aad) van Dijk (Interim Business Director)
Campus
The registered and actual address of the IHE Delft Foundation is P.O. Box 3015, 2601 DA Delft, The
Netherlands. The visiting address is Westvest 7, 2611AX, Delft, The Netherlands. Multidisciplinary
research facilities are considered essential for the 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 the hydraulic and other laboratories at Delft University of
Technology, Stichting Deltares, the Delfland Water Board and RWZI’s sewerage sludge removal from the
Hoogheemraadschap Delfland. The majority of the field work is overseas, where our local partners have
access to a range of additional research facilities and infrastructure.
IHE Delft has a library that provides 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 a unique search tool, WorldCat Local from OCLC. Library cooperation agreements are signed
with partner libraries at Delft University of Technology, the International Institute of Social Studies and
UNESCO.
The current physical accommodation is at maximum capacity and includes office space, meeting rooms,
classrooms, IT space, restaurant and auditoria, with state-of-the-art audio and video tools, as well as the
laboratories and library.
Student housing is arranged by DUWO. IHE Delft has a long-term contract to supply sufficient housing
facilities for the Delft-based participants. An agreement is made with the Student Hotel in The Hague for
additional accommodation during the peak periods of October to April.
The Delft premises are not public. Access is only possible with a visitor entrance card. Staff and registered
participants receive a personal card. Visitors are, in accordance with UN rules, registered and only granted
access when they have a valid identity card. Visitors staying longer than one month receive a hospitality
agreement to facilitate the necessary 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.
Ongoing and new developments regarding external compliance comprise the following:
• An external audit was performed on the professional expenditure, Werkkostenregeling (WKR), on
guest lecturers and consultants to the Institute. The findings showed that the WKR was not exceeded.
• Under the new legislation for freelance work, a Model Agreement for guest lecturers and consultants
was developed and submitted to the Tax Authorities. This model has been approved by the Tax
Authorities.
• A national survey was initiated together with the Tax Authorities and selected Dutch universities
into the employment status of international PhD students. The final decision by the Tax Authorities is
expected in early 2017.
• Further to preparing for the Institute’s status change with UNESCO, a detailed roadmap of activities
and timelines were drawn up jointly by UNESCO and the Foundation.
• Further to this status change and the 2017-mid 2018 transition period, the complex VAT situation
was proactively shared with the Tax Authorities. The Tax Authorities referred the question to the Dutch
Ministry of Finance for a formal judgement taking into account the partnership agreement with UNESCO
and its international status. IHE Delft proposed to keep a status quo concerning the VAT approach for
2017 until the Category 2 Institute, under the auspices of UNESCO, becomes effective.
• The status change will also be used to re-register the Institute name in the Centraal Register
Opleidingen Hoger Onderwijs (CROHO) of the Wet Hoger Onderwijs en Onderzoek.
• Anticipating a new Rectorate in 2017, the Foundation’s position regarding Wet Normering
Topinkomens (WNT) was assessed. The Foundation is in the category “Algemeen WNT Maximum”.
The following internal compliance measures were either in preparation or were completed in 2016:
• The Foundation’s governance: unambiguous controls on the relationship between supervision
(Governing Board) and daily management (Managing Board/Rectorate) through the formulation of new
bylaws and regulations. This will be completed in 2017.
• A Code of Conduct for students, staff and management to make the Foundation’s corporate culture
more explicit. This is a simultaneous process of updating and adding new policies and making this a
coherent regulatory body. Policies completed include those on IPR and Academic Integrity. Revised
versions of the whistleblower policy and installation of confidentiality committees are envisaged in early
2017.
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• An external survey into Social Safety at Work was conducted. Implementation of its
recommendations began during 2016 and will continue in 2017.
• A Student Information System was launched and preparations were made for other dedicated AFAS
systems in collaboration with the Finance, Liaison and Communication departments. Implementation will
be in 2017.
• Strengthening of the Financial Department (career planning for senior staff) and HR Department
(organization, functional tasks). In addition, the position of Contract Manager was created to provide
cross-departmental advice on procurement, contract management and signatory protocols. The legal
expertise is still to be strengthened through a retainer contract with an external party in 2017.
• Adjustments were made to the international travel policy.
• In line with the examination regulations for 2015-2017, IHE Delft established an improved appeal
procedure for students protesting against decisions of the Examination Board and/or the Academic
Registrar. In accordance with this, an independent Academic Appeals Board was put in place, chaired by a
person who is external to IHE Delft and who has a legal background. No cases were lodged to the
Academic Appeals Board in 2016.
Investment Policy
IHE Delft makes use of the services of Dutch banks operating under an authorization issued by DNB (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 IHE Delft’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/advance payments.
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.
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FINANCIAL REPORT FOR THE IHE DELFT FOUNDATION
The total result for 2016 (€1,006K) compares favourably with the budget for 2016 (€200K) and is
significantly less than the realization (€1,329K) last year. The positive comparison with the budget is
mainly due to savings in the non-programme expenditure but, compared with last year, an increase in staff
and management expenditure and an improved time performance with increased project income. In the
next paragraphs these developments will be further highlighted.
Management information statement
Profit and loss account x €1,000 2015 2016 2016 Budget vs.
realization
2016
2017
realized budgeted realized % budgeted
Base funding 10,419 10,314 10,624 3% 9,996
Tuition fees 14,701 13,095 14,015 7% 10,009
Projects 13,083 17,617 16,378 -7% 21,417
Gifts/other 414 347 408 18% 299
Total gross income 38,616 41,373 41,425 0% 41,721
Degree programme 778 833 640 23% 789
Stipends 9,638 8,032 8,921 -11% 4,864
Direct project costs 8,163 10,976 10,710 2% 13,408
Total programme expenditure 18,580 19,841 20,271 -2% 19,061
Net income 20,037 21,532 21,154 -2% 22,660
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Profit and loss account x €1,000 2015 realized 2016 budget 2016 realized ⌂ 2017 budget
Staff and management 13,245 15,262 15,060 1% 16,449
Buildings 1,835 2,040 1,877 8% 2,001
Facilities 1,349 1,804 1,289 29% 1,735
Education-related costs 1,246 1,305 1,032 21% 1,026
Acquisition and marketing 308 453 303 33% 432
General costs 799 549 589 -7% 582
Interest/miscellaneous -76 -80 -1 99% -15
Total non-programme
expenditure
18,707 21,333 20,148 6% 22,210
Overall result 1,329 200 1,006 ~% 450
This table is the profit and loss statement in the internal management format and does not necessarily
match per row item with the figures in section Financial Statement, the income and expense statement.
This management statement compares the realized figures with the realization for last year, the total
budget for 2016 and the budget for 2017. The difference between the realizations versus the budget for
2016 is expressed in relation to the effect for the overall result and reported as %.
The most prominent deviations from the budget for 2016 are:
1. Project income is less (-7%) than the budget due to a lower average rate on projects. The average
realised project rate is €71.03, while €83.46 was budgeted. Projects with on average a rate below the
standard subsidized rate and the involvement of lower-rated staff explains the difference with the budget
expectations.
2. In gifts and other income IHE Delft had considerably higher income in facilities (offices, labs,
classrooms) charged to external donors/users and in student housing income.
3. In degree programme expenditure, the costs for the graduate school were postponed to the 2017
budget and IHE Delft realized the MSc degree education with less guest lecture- and research cost
expenditure.
4. The deviation in stipends in the programme expenditure is due to the ad hoc nature of the research
part of expenditure in a fellowship project, which makes accurate budgeting complex. However, since
amounts are registered as both expenditure and income, the effect on the overall result is zero.
5. The facility expenditure compared with the budget are low due to the postponed implementation and
investment of the student information system (November 2016) with lower depreciation costs. General
savings were also realized in catering, the library, IT and laboratory facilities.
6. Savings in education-related costs are partly due to savings in the total costs for the introductory
days and education materials. The major saving is in student housing (fewer unoccupied rooms) and fewer
IHE Delft contributions to ‘extra-budgetary’ fellowships, funded through IHE Delft resources.
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7. The Acquisition and Marketing underspending is due to a more targeted advertisement policy with
the use of less expensive tools, such as Facebook and Google Ads. Furthermore, replacing direct paper
mailings with direct mail, including website links and the postponement of the update of the IHE Delft
home page all contributed to the savings.
8. In the General expenditure, IHE Delft needed to add €260K to the reservation for uncollectable
debts due to the outstanding (final) invoice for a large institutional development project in Brazil.
9. The interest compared negatively with last year and the budget due to the interest paid on income
taxes for 2012-2014 and the extreme, but market-level, low rates (0.1-0.5%) received on our saving
accounts.
The deviation in programme expenditure is not further analysed. The nature of these costs is very
unpredictable and IHE Delft costs will ultimately result in the same gross income since donors compensate
on a 100% basis. Typical examples of the programme expenditure are the monthly allowances paid to
participants (stipends), partner contributions, and mission costs in 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:
1. The base-line funding from the Dutch Ministry of Education, Culture and Science
2. Tuition fees for MSc, PhD and short-course (module) participants
3. Project revenue.
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The main donors:
Donor % of total income
1 Dutch Ministry of Education, Culture and Science 26
2 Dutch Ministry of Foreign Affairs 16
3 Stichting NUFFIC 15
4 European Commission 5
5 Private persons or self-payers (tuition fees) 4
6 Bill & Melinda Gates Foundation 3
7 Asian Development Bank 2
59% of the total income originates from Dutch governmental programmes
Base-line funding
The base-line funding is based on an agreement with the Dutch Government and is used to subsidize all
the core activities of the IHE Delft Foundation. This enables IHE Delft to use an (internal) subsidized rate
on projects and education activities. It is not feasible to charge commercial prices or full cost recovery
rates for education and project activities in the field where IHE Delft operates. In both education and
projects, rates would have to approximately double in order to recover the full costs. In that case, IHE
Delft would not be eligible for funding in the existing donor programmes. (Current) donors fund IHE Delft
activities at below-cost coverage.
Net tuition fees and project income
In the tables in this section IHE Delft will not consider the programme expenditure for gross income as
reported in the management information statement on tuition fees and projects. The net tuition fee is
charged to income, based on the education agenda for degree programmes (MSc and PhD), and invoice
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data for the module and special programme participants. For the 18-month MSc programme, for instance,
this means that IHE Delft reports every month a 1/18 part of the total tuition fee received/invoiced. For
new PhD participants, IHE Delft only reports income for participants with an intake in the first half of the
year in question.
All amounts x €1,000
Net tuition fee
(gross income -/- stipends)
2015 2016 2016 Realized
vs
realized budgeted realized budgeted as %
MSc degree participants 3,465 3,441 3,382 -59 -2%
PhD degree participants 801 754 892 138 18%
Module participants 716 780 807 27 3%
Special programme 56 88 17 71 -81%
Education projects 3 - -14 -14
Fellowship projects 22 - 10 10
Total net tuition fee 5,063 5,063 5,094 31 1%
The most prominent deviations compared to the budget are:
The fee income in the budget for 2016 was based on 25 more MSc degree participants, mainly
in the forecast MSc intake batch for 2016-2018 estimated at 227 but actually realized at 205.
The PhD fee income in the budget for 2016 was based on 198 active students with an average
of €4K fee income, while actually IHE Delft registered 171 active PhD students with an average of
€5K. A backlog in the final closure of PhD fellowship projects and the unclear academic status of
several long-term PhD fellows makes clear that IHE Delft has to improve the administrative and
academic procedures for PhD fellows.
The lower income fee in the special programme is due to the strengthening of the rules
concerning the academic admission into the so-called ‘Advanced Class’. This resulted in fewer
participants.
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All amounts x €1,000
Net project income
(gross income -/- direct costs)
2015 2016 2016 realized
vs.
realized budgeted realized budgeted As %
Total net project income 4,919 6,641 5,668 -973 -15%
In Euros
Average project rate (net
income/hour)
2015 2016 2016 realized
vs.
realized budgeted realized budgeted As %
Total net project income 69.78 83.46 71.03 -12.43 -15%
The project income is calculated as (actual time reported on project x administrative project fee for
individual project) –/+ project closure results and work in progress reservations.
The 2016 net project income is significantly below the proportional budget for 2016, but on the other hand
above the realization for the previous year. Compared with the budget, this is a result of lower average
project rates (see reported under the heading Management information statement). The net project income
includes an overall project closure result, excluding fellowship projects, of €146K positive (including
fellowships at €235K). The total work in progress income was reduced by a reservation of €261K and is
included in the net project income. This reservation mainly reflects the internal fund (IF) contribution on
projects with a lower contribution than the standard subsidized (DGIS) level. Reducing the integral cost
rate by improving IHE Delft’s billability remains an important measure to enhance the financial
performance of projects.
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Balance sheet
The balance sheet shows a ratio of 14/86 between equity and borrowed capital, which corresponds to a
solvency ratio of 14%. 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 a further improvement in future years. This improvement will be slowed down by
proposed investments in educational innovations, buildings and the (renewed) laboratory plan. In view of
the additional cuts in the base subsidy in 2017 and therefore the 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 4 years.
In September 2016 IHE Delft settled the final lease payment of €4.2 million. With the transfer of
ownership IHE Delft Foundation included the building in the assets at purchase value including property
tax and conveyancing costs. With the transfer of ownership, IHE Delft Foundation became solely involved
in the settlement of the liability issues related to the ‘spoorzone’ construction concerning the damage
caused to the façade of the building. The expected damage involved is valued at approximately €1
million, excluding costs of lawyers and building consultants.
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 for long-term maintenance. The current ratio is at a level of 0.9, compared to 1.0 in
2015. However, this still means that the Institute remains creditworthy in the short term (1 is the ideal
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.
Budget 2017
With reference to the table in the financial report under the heading ‘Management Information Statement’,
the Foundation’s financial result is projected at €450K in 2017. This is a substantially lower net result
when compared with the realisations in 2015 and 2016. This can be explained by the following
developments.
First, over the past two years, the IHE Delft benefited from saving measures implemented in 2013 and
2014, following the announcement by the Ministry of Education, Culture and Science (OCW) that the
Foundation’s base funding would be significantly reduced in 2017.
19
Second, the IHE Delft Foundation postponed the final lease payment for the buildings Westvest 5-7 and
Oude Delft 93-95 in 2013 in order to get full ownership at a later stage. This meant substantially lower
expenditure over 2014-2016, but this expenditure will become manifest in 2017. The building will be fully
part of the fixed assets as per 2017, for the residual value. Ownership introduces new expenditure in the
form of maintenance, taxes and insurance.
Furthermore, the main developments in the 2017 budget include a foreseen decrease in the Foundation’s
base funding, but also in the gross tuition fee, accompanied by increasing expenditure for the buildings and
facilities. The successful acquisition of projects in 2016-2017 will result in a marked increase in the
Foundation’s gross income, but there will also be additional FTE staff assigned to execute the work
generated by these projects.
The following developments can be observed on the income side of the budget for 2017.
In 2014, the Ministry of Education, Science and Culture announced a cut in the base funding of €1.1M to
be implemented in 2017. This measure and figure were based on the 2013 price index and part was already
applied in 2014. The second reduction in 2017 is partly compensated for by price indices for 2014-2016.
In recent communications from the Ministry an additional reduction of €240K was announced as
contribution to the NWO Nationale Wetenschapsagenda programme, which IHE Delft expects to
compensate for with the 2017 price index.
The intake of 2016-2018 MSc participants is 13% lower than in the previous cohort. There is no change
expected in the intake of PhD participants. THE Delft faces no shortage of applicants for its education
courses; the main challenge for prospective students remains acquiring a fellowship.
The portfolio of IHE Delft 2017 project income shows about 80% secured income; the balance is in the
pipeline or under negotiation. The major part of project-funded activities are secured under the DUPC2
programme financed by the Ministry of Foreign Affairs/DGIS. Some 16 new DUPC2 projects will start in
2017. New projects already acquired in 2016 and ready for implementation in 2017 involve the following
(in committed productive months): research and development (314 months), institutional strengthening
(127), advisory work (22), non-degree education (12) and policy development and advice (10).
Based on these assumptions, the IHE Delft total (gross) income is expected to increase by about 12%
compared with 2016. Total net project income will increase from €5.6M in 2016, to approximately €8M in
the budget for 2017, which accounts for a growth of 41%. This is due to an increase in the number of
billable staff, efficiency improvements and higher average fees for staff working in projects.
With this level of project acquisition, the Foundation also faces a challenge in providing adequate levels of
staff and facility provisions. The 2017 budget therefore facilitates a growth of 13% in FTE staff compared
with 2016, including shares of project-based and other staff. IHE Delft will closely monitor this
development. It will only recruit new staff when the project portfolio is growing accordingly and when
these staff can also be accommodated in the 2017 budget.
20
FINANCIAL STATEMENT
BALANCE SHEET AS AT 31 DECEMBER 2016
(After addition of the result to the reserve)
31-12-2016
31-12-2015
ASSETS Ref x €1,000 x €1,000
Tangible fixed assets 6 9,669
4,635
Receivables
7 7,853
7,852
Cash at banks and in hand 8 17,335
19,896
34,857
32,382
31-12-2016
31-12-2015
LIABILITIES Ref x €1,000 x €1,000
Equity
9 4,925
3,919
Provisions
11 869
706
Current liabilities 12 29,063
27,757
34,857
32,382
21
INCOME AND EXPENSE STATEMENT AS AT 31 DECEMBER 2016
Ref
Budget 2016
2016
2015
x €1,000 x €1,000 x €1,000
2:377-4aBW INCOME
Base funding 14
10,314
10,624
10,419
Services rendered 15
30,712
30,393
27,619
Other 16
347
407
416
TOTAL INCOME
41,373
41,423
38,454
EXPENDITURE
Employee costs
17
14,555 14,593
13,720
Depreciation 18
1,044
910
893
Building costs 19
1,453
1,257
1,250
Other expenditure 20
24,201
23,658
21,337
2:377-
1dBW TOTAL EXPENDITURE
41,253
40,418
37,200
OPERATING RESULT
120 1,005
1,253
Interest 21
80 1
76
NET RESULT
200 1,006
1,329
22
CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2016
Ref.
2016
2015
x €1,000
x €1,000
Cash flow from operating activities
Operating result (excl. difference in
exchange rates)
10
983
1,229
Adjustments in respect of:
Depreciation of tangible fixed assets 6 910
893
Movement in provisions
12
Major repairs
130
60
Service awards
12 34
-29
2,057 2,153
Changes in working capital:
Construction contracts
13 -12
2,106
Other receivables
7 -98
374
Interest receivable
22 13
13
Other current assets
7 107
-252
Construction contracts
13 1,651
-2,973
Not yet realized tuition fees
13 318
27
Accounts payable
13 -606
609
Other current liabilities
13 -57
-555
Interest received 22 3 65
Interest paid 22 -15 -2
1,304
-588
Cash flow
Cash flow from operating activities
3,361
1,565
Cash flow from investment activities
Investment in tangible fixed assets
6 -5,944
-731
Cash flow from financing activities
Differences exchange rates
21 22
24
Net cash flow
-2,562
858
TOTAL CASH FLOW MOVEMENTS
-2,562
858
The movement of funds can be specified as follows:
Balance as at 1 January
19,896
19,038
Movement during the year
-2,562
858
Balance as at 31 December
17,335
19,896
23
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 established UNESCO-IHE (‘the Institute’) in 2003.These two bodies are different in the
following respects. The Foundation is governed by a Board and registered with the Dutch Chamber
of Commerce under number 41146484. The Institute is an intergovernmental organisation and as a
Category 1 institute an integral part of the UNESCO system; in itself it is not a Dutch legal entity.
The mission of the Institute 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, the Institute 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 the Institute 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 2016 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 2016 and in the
2017 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 subsidy is based on the agreement made in 2013 with the Dutch Ministry
of Education, Culture and Science.
Despite the current worldwide economic conditions, 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
24
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.
The balance sheet shows an ‘equity’ (the general reserve), which is deemed to be too 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 14/86 (= solvency). With further savings and efficiency improvements IHE Delft
expects to manage a further improvement in 2017. This improvement is slowed down by proposed
investments in educational innovations, building and the (new) laboratory plan.
With its ownership 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 additional cuts in the base subsidy in 2017 (up to €1.1M) and therefore its increased
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 4 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.
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 established UNESCO-
IHE. UNESCO-IHE is an intergovernmental organisation and, as a category one institute, part of the
UNESCO system and as such not a Dutch legal entity.
All the IHE Delft staff is seconded to the UNESCO-IHE Institute and all the IHE Delft technical and
other physical facilities are available to this Institute. UNESCO-IHE is responsible for its programme
and activities, and the IHE Delft Foundation bears exclusive responsibility for the financial implications
and risks for all activities issued by the Institute. Part of the UNESCO-IHE Rectorate is comprised of
UNESCO staff paid for by the IHE Delft Foundation as a statutory allocation. According to the
cooperation agreement between UNESCO and the IHE Delft Foundation, the Rector is in full control of
the IHE Delft operations.
Due to the exclusive financial liability and the obligatory Dutch accounting principles used, the
financial statements only represent the IHE Delft Foundation.
25
140.2
1.5. Changes in accounting policies
The annual report is based on RJ660 as published by the Dutch Accounting Standard Board, as of 2015.
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.
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
Assets and liabilities are generally valued at historical cost, production cost or at fair value at the time
26
300.104 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. Without
impacting the results or equity, adjustments were made in the comparative figures.
2.3. Foreign currency
2.3.1. Functional currency
2:362- 7BW 122.105
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.
2.3.2. Transactions, receivables and liabilities 122.201
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.
The buildings Westvest 7, 9 and Oude Delft 91, 93 and 95 were leased from Propertize B.V.
(previously SNS Property Finance). The lease agreement expired on 30 September 2016. As of 30
September 2016, the IHE Delft Foundation became the owner of the buildings.
27
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.
212.445 212.451 212.452
A provision for major maintenance has been created for the future cost of major maintenance to
the buildings. The addition to the provision is determined based on the expected amount of maintenance
work and the intervals between the times when major maintenance work is carried out.
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.
28
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.
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
Board of IHE Delft Foundation without restrictions. The Board of Governors 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 Board of Governors of the IHE Delft
Foundation 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.
29
3.7.4. Provision for major maintenance of buildings
215.501
252.421
A provision is recognised for expenditure incurred on major maintenance work on the buildings in
order to spread these costs over a number of financial years. The addition to the provision is
determined based on the expected amount of the maintenance work and the intervals between the
times when major maintenance work is carried out. In view of the expected repairs due to the damage
to the façade caused by the construction work, IHE Delft has accelerated the planned maintenance of
work on the front of the building. IHE Delft expects lower expenditure when repair and maintenance
is combined.
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.
30
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 Board of Governors of the IHE
Delft Foundation without restrictions.
4.2. Revenue reconciliation
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:
Baseline 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.
31
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.
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 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.
32
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.
33
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 2016
Cost accumulated 2,056 5,241 4,731
336 12,364
Impairments - - -
- -
Depreciation -469 -3,124 -4,136
- -7,729
Book value 1,587 2,117 595
336 4,635
Movements in book value
Additions
4,708 409 157
670
5,944
Disposals - - -
- -
Depreciation -68 -552 -290
- -910
Transfer - - 237 -237 -
Impairment - - -
- -
Reversals of impairment - - - - -
Depreciation of disposals - - - - -
Balance 6,227 1,974 699
769 9,669
Balance as at 31 December 2016
Cost accumulated 6,764 5,651 5,125
769 18,309
Impairment and depreciation -538 -3,675 -4,426
- -8,639
Book value 6,227 1,975 699
769 9,669
Depreciation rates 3.3% 10% / 14.3% 33.3% / 20%
0%
The immovable, movables and ICT are valued at historical cost and depreciated on a linear basis.
ICT equipment includes the development costs of new computer software for internal use.
Assets under construction represent development costs for new software for internal use and for equipment
not yet completed.
In the cash flow statement under the investments in tangible fixed assets, only the investments are included
for which cash was paid in 2016.
34
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.
Since the IHE Delft Foundation and UNESCO-IHE operate under the same VAT administration number,
the operation is considered to be a part of an intergovernmental organisation.
Dutch-paid VAT is reimbursed by the Dutch Tax Authority.
31-12-2016 31-12-2015
x €1,000 x €1,000
Trade debtors 1,227 1,129
Value Added Tax 625 585
Other current assets 308 471
Construction contracts 5,616 5,604
Current account 77 62
7,853 7,852
7.1 Trade debtors
31-12-2016 31-12-2015
x €1,000 x €1,000
Accounts receivable 1,824 1,502
Reservation uncollectable -597 -373
1,227 1,129
Trade debtors includes receivables for an amount of up to €282,137 with a remaining maturity of more
than one year.
35
7.2 Other current assets
31-12-2016 31-12-2015
x €1,000 x €1,000
Liabilities < 1 year 308 471
Liabilities > 1 year - -
308 471
8. Cash at banks and in hand31-12-2016 31-12-2015
x €1,000 x €1,000
Saving accounts 13,277 18,722
Bank accounts 4,043 1,164
Cash and cash equivalent 14 10
17,335 19,896
€260,000 of the saving accounts is for the Fellowship Trust Fund.
The saving accounts have a duration of between one month and one year and are freely available to access.
9. Equity2016 2015
x €1,000 x €1,000
General reserve 4,664 3,658
Fellowship Trust Fund 260 260
Total general reserve 31 December 4,925 3,919
In line with the statutes of the IHE Delft Foundation, the net profit for every year is at the disposal of the
Board of IHE Delft Foundation without restrictions. The Board of Governors of the IHE Delft Foundation
has decided to add the net results to the general reserve.
36
2016 2015
x €1,000 x €1,000
General reserve 3,658 2,329
Result 1,006 1,329
Total general reserve 31 December 4,664 3,658
10. Fellowship Trust Fund The Fellowship Trust Fund is a designated reserve created by the Board of Governors 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 2016, and therefore no
interest was booked in 2016. In 2016 the Trust Fund did not receive requests to sponsor a fellow and no
donations were received.
2016 2015
x €1,000 x €1,000
Balance 1 January 260 259
Received donations and interest - 1
Sponsored fellowships - -
Total Fellowship Trust Fund as at 31 December 260 260
37
11. Provisions 31-12-2016 31-12-2015
x €1,000 x €1,000
Major repairs 766 636
Long-service awards 104 70
Total provisions 869 706
11.1 Major repairs A provision is recognised for expenditure incurred on major maintenance work on buildings in order
to spread these costs over a number of financial years. The addition to the provision is determined
based on the expected amount of the maintenance work and the intervals between the times when
major maintenance work is carried out. In view of the expected repairs due to the construction
damage to the facade, IHE Delft has accelerated the planned maintenance work on the front side of
the building. IHE Delft expects lower expenditure when repair and maintenance are combined.
2016 2015
x €1,000 x €1,000
Balance 1 January 636 576
Additions 365 217
Withdrawals -235 -157
Balance 31 December 766 636
An amount of €12,000 in the provisions can be classified as non-current (longer than one year).
11.2 Long-service awards
For expected long-service awards from 2016 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.
2016 2015
x €1,000 x €1,000
Balance 1 January 70 99
Additions 34 -
Withdrawals - 29
Balance 31 December 104 70
38
The provision for long-service awards qualifies as a long-term provision (for the coming 5 years).
12. 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.
31-12-2016 31-12-2015
x €1,000 x €1,000
Construction contracts 19,672 18,021
Accounts payable 2,186 2,792
Not yet realized tuition fees 3,805 3,487
Income tax 693 733
Other current liabilities 2,707 2,724
29,063 27,757
12.1 Construction contracts
The construction contracts (work in progress) include a total of approximately €5,615,563 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 €19,671,985)
than for charged expenditure. Overall IHE Delft has a positive cash flow in the construction contracts.
2016 2015
x €1,000 x €1,000
Contract progress expenditure 121,744 120,449
Progress billing/unbilled receivables 135,800 132,865
14,056 12,416
12.2 Accounts payable
This item refers to invoices to be paid as at 31 December.
12.3 Not yet realized tuition fees
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).
12.4 Income tax
The income tax relate to the December salaries.
39
12.5 Other current liabilities
31-12-2016 31-12-2015
x €1,000 x €1,000
Reservation annual leave 660 510
Reservation holiday bonus 413 379
Reservation Social Security 420 350
PhD promotion research fund 604 318
Pensions 152 148
Student emergency fund 96 97
WG Centre contributions - 75
Salaries 9 1
Other 353 847
2,707 2,724
31-12-2016 31-12-2015
x €1,000 x €1,000
Liabilities < 1 year 2,665 2,711
Liabilities > 1 year 42 13
2,707 2,724
40
13. Off balance commitments
13.1 Liabilities not recognised
Telephone
2016
Restaurant
2016
Copying
machines
2016
x €1,000 x €1,000 x €1,000
No later than 1 year 38 32 57
Later than 1 year and no later than 5 years - - 47
Later than 5 years - - -
38 32 104
13.2 Bank Guarantee
A mobilization payment bank guarantee of €18,863 has been delivered in favour of the Ministry of Water
Resources and Irrigation in Egypt, concerning contract no. 2/ 2016 dated 10 August 2016.
41
Income
14. Base funding According to an e-mail dated 23 December 2016, the Ministry of Education Culture and Science has
settled the definitive subsidy for 2016 with an amount of €10,623,648.
15. Services rendered
Budget
2016
Realization
2016
Realization
2015
x €1,000 x €1,000 x €1,000
Tuition fees
Net tuition fees 5,063 5,098 5,038
Total tuition fees 5,063 5,098 5,038
Other services rendered
Coverage time 6,641 5,828 5,553
Coverage programme expenditure 19,008 20,271 18,415
Project closure result - 235 138
Project income adjustments - -123 -265
Dotation provision work in progress - -915 -1,261
Total other 25,649 25,295 22,581
Services rendered 30,712 30,393 27,619
16. Other Budget
2016
Realization
2016
Realization
2015
x €1,000 x €1,000 x €1,000
Rental student hostels 65 119 127
Facilitation fee 100 25 33
Graduation grant PhDs 150 113 95
Charged staff - 79 70
Rental of laboratory and lecture rooms 18 22 20
Donation to the Fellowship Fund - - -
Miscellaneous 14 48 71
347 407 416
42
17. Employee costs
Budget
2016
Realization
2016
Realization
2015
x €1,000 x €1,000 x €1,000
Salary costs 14,113 11,455 10,819
Pension contributions - 1,249 1,099
Social Security - 1,320 1,300
Salaries 14,113 14,025 13,217
Donation to provisions - 34 -29
Staff not on payroll 324 330 355
Temporary employees 118 204 177
Other salaries 442 568 503
14,555 14,593 13,720
Staff
2016 2016 2015 2015
Scientific staff Support staff Scientific staff Support staff
Staff on payroll and seconded
as at 31 December 107.3
76.7 86.7 83.2
Total (Delft-based) 183.9
169.9
No staff was based abroad.
43
18. Depreciation
Budget
2016
Realization
2016
Realization
2015
x €1,000 x €1,000 x €1,000
Immovable property 80 68 68
Movables 507 552 516
ICT tools 457 290 308
1,044 910 893
19. Building costs
Budget
2016
Realization
2016
Realization
2015
x €1,000 x €1,000 x €1,000
Use of buildings 803 731 783
Maintenance 650 500 439
Installations - 26 28
1,453 1,257 1,250
20. Other expenditure
Budget
2016
Realization
2016
Realization
2015
x €1,000 x €1,000 x €1,000
Programme expenditure 19,841 20,271 18,415
Directly related to services rendered 19,841 20,271 18,415
Directly related to staff 572 303 309
Indirectly related to staff 133 164 -784
Other staff and management 705 467 -475
44
Catering 212 165 172
Printing 114 100 100
Other facilities 671 486 524
Library 346 256 252
Miscellaneous facilities 5 -8 -7
Facilities 1,348 999 1,041
Participant welfare 152 101 140
Stipends 228 157 140
Quality 30 56 5
Student housing 720 589 809
Education materials 175 129 152
Education-related 1,305 1,032 1,246
Promotion 104 116 82
Public relations 144 122 135
Representation 37 12 29
Acquisitions 143 51 59
Miscellaneous PR 25 2 3
Acquisitions and marketing 453 303 308
Hired services 381 246 789
Office costs 82 80 76
Meeting costs 13 26 22
Settlement differences 73 237 -88
General 549 589 799
Other costs - -2 2
Total other expenditure 24,201 23,658 21,337
45
21. Interest
Budget
2016
Realization
2016
Realization
2015
x €1,000 x €1,000 x €1,000
Interest earned -80 -16 78
Interest costs - 15 2
-80 -1 76
PricewaterhouseCoopers Accountants N.V.
31-12-2016 31-12-2015
x €1,000 x €1,000
Audit of the financial statements 65 59
Other audit services (project audits) 80 55
Audit 145 114
Tax services 1 265
Other non-audit services 2 222
Consultants 3 487
148 601
46
WNT accountability for 2016 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 2016 for the IHE Delft Foundation without a labour contract is €252,000
(2015: €230,474). The maximum remuneration in 2016 for the IHE Delft Foundation with a labour
contract is €179,000 (2015: €178,000).
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. In the IHE
Delft Foundation the Chairman and other Board Members do not receive remuneration.
Remuneration of top executives in 2016
Leading top executives
Amounts x €1 2016 2016
F. Holtzwartz 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
yes 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
252,000 149,655
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.
47
Remuneration of top executives in 2015
Leading top executives
Amounts x €1 2015 2015 2015
F. Holtzwartz S. Uhlenbrook M.H. Vink
Position:
Rector Vice Rector/ Business
OiC Director
Duration employment in 2015
1/11 - 31/12 1/1 - 31/10 1/1 - 31/12
Proportion of employment (in
FTE)
1.0 1.0 1.0
Former top executive
yes no no
(Fictitious) employment
no no yes
- if not, longer than 6 months
yes yes
within 18 months working?
Remuneration
Compensation
33,724 154,602 114,415
Taxable expense allowance
- - -
Compensation affordable at term - - 14,899
Total remuneration
33,724 154,602 129,314
Applicable WNT maximum
38,518 191,956 178,000
Motive if exceeded: see notification 1) 1)
The Rector and Vice Rector are employed by UNESCO. Remuneration is based on
UNESCO's labour agreement. Payments are made by lump sum. In the final payment to the Vice
Rector, IHE Delft and UNESCO settled the differences in view of exchange rates and actual
remuneration paid by UNESCO.
48
Supervisory Board Members 2016
Amounts x €1 2016 2016 2016
D.J. van L. de Quelerij J.N.M. Richelle
den Berg MSc MSc
MSc
Position: Chairman member member
Duration employment in 2015 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)
IHE Board Members received no remuneration.
Supervisory Board Members 2015
Amounts x €1 2015 2015 2015
D.J. van L. de Quelerij J.N.M. Richelle
den Berg MSc MSc
MSc
Position: Chairman member member
Duration employment in 2015 1/1 - 31/12 1/1 - 31/12 2/12-31/12
Remuneration
Compensation - - -
Taxable expense allowance - - -
Compensation affordable at term - - -
Total remuneration - - -
Applicable WNT maximum 34,571 23,047 1,894
Motive if exceeded: see
notification 1) 1) 1)
1) IHE Board Members received no remuneration.
49
Other report requirements on the basis of the WNT In addition to the top executives mentioned above, there are no other officials in 2016 who received
remuneration above the applicable WNT maximum, or for which a notification in previous years on the
basis of the WOPT (De Wet openbaarmaking uit publieke middelen gefinancierde topinkomens ) WNT
took place or should have taken place.
In 2016 no redundancy payments were paid to other officials that should be reported on the basis of the
WNT.
51
Independent auditor’s report
p-wc
Ou,- ,-esponsibilities fo,. the audit of the financial statements Our responsibility is to plan and perform an audit engagement in a manner that allows us to obtain sufficient and appropriate audit evidence to provide a basis for our opinion. Our audit opinion aims to provide reasonable assurance about whether the financial statements are free from material misstatement. Reasonable assurance is a high but not absolute level of assurance which makes it possible that we may not detect all misstatements. Misstatements may arise due to fraud or error. They are considered to be material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.
Materiality affects the nature, timing and extent of our audit procedures and the evaluation of the effect of identified misstatements on our opinion.
A more detailed description of our responsibilities is set out in the appendix to our report.
Rotterdam, 17 May 2017 PricewaterhouseCoopers Accountants N.V.
Original has been signed by Th.A.J.C. Snepvangers RA
Stichting IHE Delft- Ref: eo402202
Page 3 of 4
p-wc
Appendix to our auditor's report on the financial statements 2016 ofStichting IHE De{ft
In addition to what is included in our auditor's report we have further set out in this appendix our responsibilities for the audit of the financial statements and explained what an audit involves.
The auditor's responsibilities fo1· the audit of the financial statements We have exercised professional judgement and have maintained professional scepticism throughout the audit in accordance with Dutch Standards on Auditing, ethical requirements and independence requirements. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error. Our audit consisted, among other things, of the following: • Identifying and assessing the risks of material misstatement of the financial statements, whether
due to fraud or error, designing and performing audit procedures responsive to those risks, andobtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.The risk of not detecting a material misstatement resulting from fraud is higher than for oneresulting from error, as fraud may involve collusion, forgery, intentional omissions,misrepresentations, or the intentional override of internal control.
• Obtaining an understanding of internal control relevant to the audit in order to design auditprocedures that are appropriate in the circumstances, but not for the purpose of expressing anopinion on the effectiveness of the foundation's internal control.
• Evaluating the appropriateness of accounting policies used and the reasonableness ofaccounting estimates and related disclosures made by the rectorate.
• Concluding on the appropriateness of the rectorate's use of the going-concern basis ofaccounting, and based on the audit evidence obtained, concluding whether a materialuncertainty exists related to events and/or conditions that may cast significant doubt on thefoundation's ability to continue as a going concern. If we conclude that a material uncertaintyexists, we are required to draw attention in our auditor's report to the related disclosures in thefinancial statements or, if such disclosures are inadequate, to modify our opinion.Our conclusions are based on the audit evidence obtained up to the date of our auditor's reportand are made in the context of our opinion on the financial statements as a whole. However,future events or conditions may cause the foundation to cease to continue as a going concern.
• Evaluating the overall presentation, structure and content of the financial statements, includingthe disclosures, and evaluating whether the financial statements represent the underlyingtransactions and events in a manner that achieves fair presentation and compliance with theWNT requirements.
We communicate with the foundation board regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Stichting IHE Delft- Ref: eo402202
Page 4 of 4
52
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