HUMANITY-IMPARLITY-NEUTRALITY-INDEPENDENCE-VOLUNTARY- UNITY-UNIVERSALITY

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1 HUMANITY-IMPARLITY-NEUTRALITY-INDEPENDENCE-VOLUNTARY- UNITY-UNIVERSALITY Cost Norms For Financing of Local Costs For Vietnam Red Cross programs/projects Supported by the International Federation of the Red Cross and Red Crescent Societies and Partnership National Societies of the Red Cross Dated: May 5 th, 2011

2 Table of Contents COST NORMS FOR FINANCING OF DIRECT LOCAL COSTS INCURRED IN VIETNAM PER DIEM TRAVEL AND/OR PARTICIPATION ALLOWANCE FOOD ALLOWANCE AND DAILY MEALS ACCOMMODATION FEES FOR TRAINERS/FACILITATORS, LOGISTIC ASSISTANTS CUM ORGANIZERS... 4 Trainers/facilitator... 4 Logistic assistant cum organizer FEE FOR DOCUMENT TRANSLATION FEE FOR WRITING/COMPILING/EDITING MANUALS AND BOOKS TRAVEL EXPENSES COSTS FOR TRAINING FACILITIES AND MISCELLANEOUS EXPENSES PROJECT MANAGEMENT COSTS... 7 Salary... 7 Communication... 8 Stationery/administration... 8 COST NORMS FOR FINANCING OVERHEAD/INDIRECT COSTS... 9 COST NORMS FOR FINANCING MEETING / WORKSHOP / TRAINING / STUDY TOUR OUTSIDE VIETNAM... 9 REFERENCES ANNEXES STATISTIC OF ROAD KILOMETRES INSIDE VIETNAM (KM) STATISTIC OF ROAD KILOMETRES FROM HANOI TO OTHER PLACES IN THE NORTH OF VIETNAM STATISTIC OF ROAD KILOMETRES IN THE SOUTH OF VIETNAM SIGNATORIES IFRC/PNS/VNRC VERSION - MAY /15

3 Cost norms for financing of direct local costs incurred in Vietnam 1. Per diem Per diem will be paid to non-residential Vietnam Red Cross (here in after VNRC) project/program staff for participation in in-country trainings, meetings, workshops, seminars, conferences, events and monitoring. The payment of the per diems is to cover meals and incidental expenses (such as tips, laundry, toiletries). Per diem will not be paid for normal and regular project meetings. Per diems are applied for full working days plus travel days and will be paid by end of the day. Over night stay is not required for payment of the per diem. However, half day participation can be considered to be paid at 50% of the applicable per diem rate. Long hour travel days can be covered at full per diem rate, while short hour travel days can only be covered at 50% of the applicable rate. Long and short hour travel will be justified by each program/project. The per diem is proportioned as 10% for breakfast, 40% for lunch, 40% for dinner and 10% for other expenses. If full board is provided, only 10% of the per diem will be paid. No double payment for allowances or fees (except trainer fees) is provided. The reimbursement for per diems will be based on submission of attendance list per half of day, list of participants who receive per diem, travel request (giấy đi đường) stipulated by Vietnam Red Cross. Workshop/seminar/conference/monitoring/trip reports or meeting minutes of activities concerned are also to be submitted. Per diem for participation in training, workshop, seminars, conferences and event is based on location (see table 1) while per diem for monitoring is based on the place of origin and is classified into three categories (see table 2). Table 1 - Per diem for participation in training, workshop, seminars, conferences and event Location Maximum rate (VND) Province District Commune 230,000 / person / day 130,000 / person / day 100,000 / person / day Table 2 - Per diem for participation in monitoring Categories Inter-province (staff who travel out of their home province) Inter-district (staff who travel out of their home district) Inter-commune (staff who travel out of their home commune) Maximum rate (VND) 230,000 / person / day 130,000 / person / day 100,000 / person / day Per diem for monitoring will not be paid to staff who already received a monthly monitoring allowance depending on the volume of work. 2. Travel and/or participation allowance Travel and/or participation allowance will be paid to non Vietnam Red Cross staff for participation in trainings, meetings, workshops, seminars, conferences, events and monitoring. The rates and payment principles applied will be as described in article 1. IFRC/PNS/VNRC VERSION - MAY /15

4 3. Food allowance and daily meals Food allowance: Food allowance will be paid to both VNRC and non-vnrc residential staff for participation in trainings, meetings, workshops, seminars, conferences, events. The payment of food allowance requires full participation in the whole day of the events and will be paid by end of the day. Food allowance is calculated based on 40% of the per diem (see table 3). Daily meals: In case daily meals need to be arranged for staff and non-staff who participate in trainings, meetings, workshops, seminars, conferences and events, the expenses for daily meals will be covered at actual cost. The per diem will be deducted based on table 3 of the applicable rate and not on actual cost. Those who choose not to use the provided meals will not be paid a food allowance. No alcohol is allowed at gatherings and daily meals. The reimbursement of meal expenses will base on the submission of official (red) invoices. Food allowance and daily meals will not be paid for normal and regular project meetings. Table 3: Location Province District Commune 90,000 / person / meal 50,000 / person / meal 40,000 / person / meal 4. Accommodation Accommodation costs are reimbursed at actual cost to program/project staff, national consultants/experts who participate in trainings, meetings, workshops, seminars, conferences, events and monitoring missions for overnight staying away from the place of residence. The reimbursement for accommodation will be based on submission of official invoices (red invoices) at provincial and district levels. At commune level, the staff will receive accommodation allowance and only receipts are needed. Accommodation will not be covered for staff whose home is less than 30km far away from the site. However, exception can be made upon prior approval. Table 4: Provincial level District level Hanoi, Ho Chi Minh Elsewhere 600,000 / double room / day 450,000 / double room / day 190,000 / double room / day Commune level (allowance) 100,000 / person / day 5. Fees for trainers/facilitators, logistic assistants cum organizers Trainers/facilitator IFRC/PNS/VNRC VERSION - MAY /15

5 VNRC and non-vnrc trainers who train other persons at VNRC training courses are paid a trainer fee. This fee is exclusive of other allowances (per diem). Fee for non VNRC trainers will be paid at actual cost. The selection of a non VNRC trainer will be based on service proposals, CVs and market rates but not higher than EC Cost Norm. For both VNRC and non VNRC trainers the reimbursement of trainer fees will be based on submission of ToR (terms of references), service contracts (if non VNRC) and receipts. The maximum reimbursable rates for VNRC trainers are as follows: Table 5: Senior trainer/facilitator (grade: Prof., Dr., high-level expert) Preparation for PowerPoint presentation/syllabus is required) Junior trainer/facilitator (Preparation for PowerPoint presentation/syllabus is required) Simple trainer/facilitator (Preparation for PowerPoint slides/syllabus is NOT required) Guide (Providing very simple conduction to people at the commune level) Logistic assistant cum organizer 200,000 / person / session or 4 hours (maximum 2 persons per session) 150,000 / person / session or 4 hours (maximum 2 persons per session) 100,000 / person / session or 4 hours (maximum 2 persons per session 50,000 / person / session or 4 hours (maximum 2 persons per session Fee is paid to a logistic assistant cum organizer who organizes and provides the services for a training, workshop, seminar, conference or event when project staff is not available to carry out this job. However, this must be approved by donor/partner in advance. No double payment for allowances (per diem) is provided for logistic assistant cum organizer. Per day maximum two persons are paid. The reimbursement for Logistic assistant cum organizer fee will be based on submission of receipts. Table 6: Logistic assistant cum organizer 190,000 / person / day (maximum 2 persons per day) Note: Government officials or VNRC leaders who are required to deliver speeches at trainings, workshops, seminars and conferences will not receive a Speaker fee. 6. Fee for document translation Translation fee can be reimbursed at actual cost, based on submission of receipts (if the fee is paid to individuals) or official invoice (if fee is paid to a Translation Company) and contract. Table 7: Translation (typing and editing) Vietnamese English English Vietnamese Translation editing 120,000 / page / 350 words 105,000 / page / 350 words 30,000 / page / 350 words * Rates may be increased by 20 % for exceptional circumstances such as in emergency IFRC/PNS/VNRC VERSION - MAY /15

6 7. Fee for writing/compiling/editing manuals and books Reimbursement of fees at actual cost for writing/compiling/editing is based on submission of contract and receipts. Table 8: VNRC staff to compile/write new manuals/books VNRC staff to comment/edit on manuals/books 70,000 / page / 350 words No pay 8. Travel expenses Per diem will be paid to VNRC project/program staff for participation in in-country trainings, meetings, workshops, seminars, conferences, events and monitoring. Travel by air: reimbursement at actual cost of travel in Economy Class, based on submission of receipts, air ticket stubs and boarding passes. Business Class for both domestic and international travel will not be reimbursed. Travel by train: reimbursement at actual cost based on submission of receipts and tickets. Travel by land: when transport has not been provided by the project/programme, reimbursement will be: - At actual cost based on receipts, tickets and public transport fares; - Based on a lump-sum of maximum VND 2,000 per km, if public transport is not available and if his/her home is over 10km far from the site; or based on a lump-sum stipulated by each budget of program/project. - At actual cost for transportation to the airport stipulated by NOI BAI Taxi agency based on the submission of official invoices (red invoices). The use of the taxi should be shared with other team member. Exceptions need explanation. Rental of vehicles: reimbursement at actual cost based on submission of official invoices (red invoices) and rental contract/agreement. No reimbursement will be made in case a project vehicle is used. The reimbursement is based on the current price of 20 litres of petrol per 100 kilometres and the submission of official invoices (red invoices), car order (lệnh điều xe) which states the number of kilometres. The use of VNRC s vehicle should be shared with other team members. Lump-sum payment for travel cost: travel expense related to monitoring can be reimbursed at a lump-sum stipulated by each budget of program/project. 9. Costs for training facilities and miscellaneous expenses Reimbursement for training facilities and miscellaneous expenses is at actual cost based on the submission of official invoices (red invoices), except hall rent at district and commune level, only contracts and receipts for reimbursement. IFRC/PNS/VNRC VERSION - MAY /15

7 The use of VNRC meeting room will be considered as part of VNRC contribution to the project. Table 9: Hall rent for 25 participants (including banner, loudspeaker, micro, flowers ) Provincial/City level: Hanoi, Hai Phong, Ha Long, Hue, Da Nang, Ho Chi Minh, Nha Trang, Can Tho, Vung Tau Provincial level: elsewhere District & commune level 4,000,000 / day 2,000,000 / day 600,000 / day VNRC meeting room at all levels No pay Tea break Stationery (pens, notebooks, papers, clear bags, A0 papers, whiteboard markers) Photograph, pictures, certificates Provincial level District & commune level Provincial level District & commune level Provincial level District & commune level 40,000 / person / day 20,000 / person / day 20,000 / person / day 15,000 / person / day 200,000 / workshop 100,000 / workshop Manual (hands out, photocopy) Actual cost 10. Project management costs Salary The salary for VNRC staff of the programs/projects will be reimbursed based on his/her actual time contribution to program/project. Time contribution for project of VNRC staff at all level must be discussed and agreed in advance when budgeting. Salary includes all social charges such as social and health insurances, Unemployment Insurance and Personal Income Tax. It is VNRC s responsibility at related levels to control and process payments to the Government for the above mentioned contribution stipulated by the law of Vietnam. The reimbursement of salary is based on the submission of job descriptions, pay slips and VNRC decision on project staff assignment at all levels. The reimbursement of salary also requires the submission of monthly timesheets at HQ level but not at other levels. No over time is paid to program/project staff. The maximum reimbursable rates for full time position are as follows: Table 10: Requirements Project Manager/Director HQ level Project Officer/Coordinator HQ level 8,780,000 / person / month 5,860,000 / person / month Prepare report in both English and Vietnamese IFRC/PNS/VNRC VERSION - MAY /15

8 Project Assistant HQ level Project Accountant HQ level Project Manager province level Project Officer provincial level Project Accountant provincial level Project Officer district level Project Officer commune level 5,120,000 / person / month 5,120,000 / person / month 3,050,000 / person / month 2,440,000 / person / month 2,440,000 / person / month 1,830,000 / person / month 1,460,000 / person / month Prepare report in both English and Vietnamese Communication Mobile phone costs for VNRC project staff will be reimbursed at actual cost based on the submission of official (red) invoices at all levels. However, at HQ level only costs for mobiles with post payment subscription will be reimbursed, while at other levels pre-paid cards are accepted. Other communication costs, such as landline phone/fax or internet will be reimbursed at actual cost based on the submission of either official invoices (red invoices) or the copy of the original invoices. In case with stamp of the donor/partner and stating clearly the amount paid. Table 11: Mobile cost for Project Manager/Director HQ level Mobile cost for Project Officer/Coordinator HQ level Mobile cost for Project Assistant HQ level Mobile cost for Project Accountant HQ level Landline phone/fax/internet HQ level 300,000 / person / month 300,000 / person / month 300,000 / person / month 300,000 / person / month 1,000,000 / line / month (max 1 line) Mobile cost for PM/PO/Accountant provincial level Landline phone/fax/internet provincial level Mobile cost for PO commune/district level 100,000 / person / month 500,000 / line / month (max 1 line) 100,000 / month Stationery/administration The reimbursement at actual cost for stationery/administration will be based on the submission of official invoices (red invoices). Table 12: Stationery HQ Office maintenance, postage HQ 800,000 / month 700,000 / month IFRC/PNS/VNRC VERSION - MAY /15

9 Bank charges HQ and provincial levels Stationery provincial level Office maintenance, postage provincial level Office maintenance, postage District / Commune level Actual 300,000 / month 300,000 / month 200,000 / month Cost norms for financing Overhead/indirect costs Overhead/Indirect costs: Joint or common expenses that are necessary for the operation of the program/project, but not specifically identifiable with or traceable to a specific program or output. Overhead/indirect costs are incurred as part of general management and administrative support of an organization, and include office and personnel expenses, computers, and utilities. Supporting Overhead/Indirect costs is optional, and will be decided upon for each program/project. If it is approved to be covered from the program/project budget, the calculation of the reimbursable amount will be based on a percentage of the total of the actual and eligible program/project direct costs. It is subject to each donor/partner whether to require VNRC to submit receipts/invoices matching with the reimbursed amount. The allocation of approved financial support for VNRC overhead costs to different cost categories is subject to VNRC s decision. Option 1: The maximum reimbursable rate is 1% but not over VND84,000,000 per year to cover indirect costs if all costs under Article 10 - Project management costs are included in budget. Option 2: The maximum reimbursable rate is 3% but not over VND526,800,000 per year to cover Indirect costs and Salary allowance under Article 10 - Project management costs if Communication and Stationery/administration costs are separately included in budget. Option 3: The maximum reimbursable flat rate is 6.5% to cover both Project management costs (all costs under Article 10) and Indirect costs. This option is not applied for Emergency Projects. VNRC is responsible for allocating the total amount within the flat rate for both Headquarters and Chapters at all levels which are involved directly in the project under norms stipulated in Article 10. Cost norms for financing meeting / workshop / training / study tour outside Vietnam Costs incurred outside Viet Nam for meeting/workshop/training/study tour can be reimbursed at current IFRC rate if not covered by the organizer, and is subject to available project budget and the approval of the donor/partner in advance. Table 13: Maximum rates (CHF*) Per diem for non full board Per diem for full board CHF55 / person / day CHF20 / person / day IFRC/PNS/VNRC VERSION - MAY /15

10 Per diem for travel days Accommodation Economy air ticket CHF30 / person / day Actual cost Actual cost * This per diem can be calculated and paid in other currency using official exchange rate quoted by Vietcombank on the date of payment. IFRC/PNS/VNRC VERSION - MAY /15

11 References Table 14: Name of documents Author Date Dr. Truong Thai Phuong & Ms. Hoang Thanh Mai Nov 2006 The Embassy of the EU Member States and the EC Delegation to 1 st Sep 2007 Vietnam Baseline study on existing cost Norms systems for ODA loans and Grants in Vietnam UN-EU guidelines for financing local costs in Development Cooperation with Vietnam Draft of revised UN-EU guidelines for financing local costs in Development Cooperation with Vietnam Circular No 79/2005/TT-BTC Guidance for management and using funds for training Government staff/officials Circular No 23/2007/TT-BTC Regulations on per diems, reimbursement for conference costs for government organizations Decree No. 33/2009/ND-CP Adjustment of Minimum salary to 20% increase effective from 1 st May 2009 Decision 351/QD/TCKT-CTD Stipulating the finance management and using non refundable funds, in country fundraising and government funds to support Vietnam Red Cross projects/programs UNICEF Guidelines of Finance Management (HATC) The Embassy of the EU Member States and the EC Delegation to Vietnam Ministry of Finance of Vietnam Ministry of Finance of Vietnam Government of Vietnam 15 th April, th Sep st Mar th Apr 2009 Vietnam Red Cross 1 st Mar 2007 UNICEF Mar 2007 IFRC/PNS/VNRC VERSION - MAY /15

12 Annexes Statistic of Road kilometres inside Vietnam (km) IFRC/PNS/VNRC VERSION - MAY /15

13 Statistic of road kilometres from Hanoi to other places in the North of Vietnam IFRC/PNS/VNRC VERSION - MAY /15

14 Table 15: Statistic of road kilometres in the South of Vietnam Cities/ Provinces Buôn Ma Thuột Biên Hòa Cần Thơ Ðà Lạt Huế Mỹ Tho Nha Trang Quy Nhơn Tp. Hồ Tây Ninh Chí Minh Vũng Tàu An Giang Bạc Liêu Bến Tre Bình Ðịnh Bình Thuận Cần Thơ Ðắk Lắk Ðồng Tháp Ðồng Nai Thừa Thiên - Huế Khánh Hoà Kiên Giang Kon Tum Lâm Ðồng Long An Quảng Nam Bình Dương Tiền Giang Tây Ninh Tp. Hồ Chí Minh Vĩnh Long Bà Rịa - Vũng Tàu Cities/ Provinces Buôn Ma Thuột Biên Hòa Cần Thơ Ðà Lạt Huế Mỹ Tho Nha Trang Quy Nhơn Tp. Hồ Tây Ninh Chí Minh Vũng Tàu IFRC/PNS/VNRC VERSION - MAY /15

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