CINXE.COM

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Science and Technology School Corporation<br /> Misuse Prevention Plan for Public Research Funds</h3> <p class="rteright">Initially decided on March 31, 2017<br /> Updated on August 3, 2021<br /> Updated on October 1, 2021</p> <p class="rteright">The Secretary General</p> <p style="margin-left:5.5pt;">To ensure the legitimate utilization and management of public research funds, the Okinawa Institute of Science and Technology School Corporation has implemented the Okinawa Institute of Science Technology School Corporation Misuse Prevention Plan for Public Research Funds as follows in accordance with Section 4.15.1 of the Okinawa Institute of Science and Technology School Corporation Library of Policies, Rules & Procedures. Public research funds mean all the University's public research funding sourced from Subsidy for Operations, competitive grants such as KAKENHI and sponsored research funding.</p> <p style="margin-left:5.5pt;">The Misuse Prevention Plan has been developed with specific prevention measures, to address various control risk factors known to facilitate misuse, based on the Guidelines for Managing and Auditing Public Research Funds at Research Institutions (implementation standards) (Approved by the Minister of Education, Culture, Sports, Science and Technology, revised on February 1, 2021).</p> <p><strong>1. Clarification of the responsibility system</strong></p> <table border="1" cellpadding="1" cellspacing="1" class="table table-bordered table-condesed" height="94" width="1864"> <thead> <tr> <th class="rtecenter" colspan="2" rowspan="1" scope="col" style="width: 764px;">Misuse Control Risk Factor</th> <th class="rtecenter" scope="col" style="width: 716px;">Prevention measures</th> <th scope="col" style="width: 365px;">Responsible Sections</th> </tr> </thead> <tbody> <tr> <td style="width: 254px; text-align: left; vertical-align: top;">Lack of clarity concerning the responsibility system</td> <td style="width: 505px;">There is insufficient notification of the responsibility system both within the university and to the public on the website where the responsibility system is clearly stated.</td> <td style="width: 716px; text-align: left; vertical-align: top;">Make informative use of the website which clearly states the responsibility system, then also share this misuse prevention plan and the whistle-blowing channels both internally and externally.</td> <td style="width: 365px;">Office of the Secretary General</td> </tr> </tbody> </table> <p><strong>2. </strong><strong>Development of an environment as a foundation for proper operation and management</strong></p> <table border="1" cellpadding="1" cellspacing="1" class="table table-bordered table-condesed" height="94" width="1864"> <thead> <tr> <th class="rtecenter" colspan="2" rowspan="1" scope="col" style="width: 764px;">Misuse Control Risk Factor</th> <th class="rtecenter" scope="col" style="width: 716px;">Prevention measures</th> <th scope="col" style="width: 365px;">Responsible Sections</th> </tr> </thead> <tbody> <tr> <td style="width: 254px; text-align: left; vertical-align: top;">Insufficient understanding of misuse prevention measures and awareness of misuse prevention</td> <td style="width: 505px;">There is a lack of awareness of the fact that public research funds come from the national tax source and that we are accountable to taxpayers and the government for the use and management.</td> <td style="width: 716px; text-align: left; vertical-align: top;">To provide continuous compliance education to the university members in accordance with the Compliance Education and Awareness Action Plan, additionally, improve understanding and awareness of the resources that support our research activities and the consequences of misuse.</td> <td style="width: 365px;">Rules and Compliance Section</td> </tr> <tr> <td style="width: 254px; text-align: left; vertical-align: top;">Discrepancy between the rules and the actual operation</td> <td style="width: 505px;">Because the rules are not set in a way that allows for efficient and fair business operations, the actual state of the rules and operations diverge, and exceptions become the norm, and the rules become a skeleton.</td> <td style="width: 716px; text-align: left; vertical-align: top;">To ensure that rules do not become a skeleton, review internal rules as necessary, based on actual conditions, so that work can be carried out in the most efficient and fair manner. In addition, when reviewing the rules, the procedures will be clarified after understanding the exceptional handling of the rules.</td> <td style="width: 365px;"> <p>Office of the Provost<br /> Grants and Research Collaborations Section<br /> Business Development Section</p> </td> </tr> </tbody> </table> <p><strong>3. Understanding the control risk factors leading to misuse </strong><strong>and Proper operation and </strong><strong>management of research funds</strong></p> <table border="1" cellpadding="1" cellspacing="1" class="table table-bordered table-condesed" height="94" width="1864"> <thead> <tr> <th class="rtecenter" colspan="2" rowspan="1" scope="col" style="width: 764px;">Misuse Control Risk Factor</th> <th class="rtecenter" scope="col" style="width: 716px;">Prevention measures</th> <th scope="col" style="width: 365px;">Responsible Sections</th> </tr> </thead> <tbody> <tr> <td style="width: 254px; text-align: left; vertical-align: top;">Improper budget management</td> <td style="width: 505px;">The status of budget execution is not properly monitored, resulting in situations such as the concentration of budget execution at the end of the fiscal year.</td> <td style="width: 716px; text-align: left; vertical-align: top;">Periodically check the status of budget execution and provide guidance to faculty members with particularly low execution rates on procedures for budget execution planning, carry-over of research funds, and return of funds through hearings.</td> <td style="width: 365px;">Office of the Provost<br /> Grants and Research Collaborations Section<br /> Business Development Section</td> </tr> <tr> <td style="width: 254px; text-align: left; vertical-align: top;">Insufficient identification of budget sources</td> <td style="width: 505px;">There is insufficient awareness of the need to identify financial resources at the ordering stage.</td> <td style="width: 716px; text-align: left; vertical-align: top;">In order to accurately understand the status of budget execution, hold briefing sessions and provide individual guidance to those involved in placing orders to ensure that financial resources are thoroughly identified at the ordering stage. In addition, in order to prevent errors in identifying financial resources due to misunderstandings, eliminate factors that may cause misunderstandings in advance.</td> <td style="width: 365px;">Office of the Provost<br /> Grants and Research Collaborations Section<br /> Business Development Section</td> </tr> <tr> <td style="width: 254px; text-align: left; vertical-align: top;">Insufficiency in preventive measures for overly close relationship</td> <td style="width: 505px;">Inappropriate transactions occur under overly close relationship between faculties and contractors.</td> <td style="width: 716px; text-align: left; vertical-align: top;">Inform OIST’s Misuse Prevention Plan for Public Research Funds and request contractors with certain level of transactions to submit a written pledge.</td> <td style="width: 365px;">Procurement and Supplies Section</td> </tr> <tr> <td style="width: 254px; text-align: left; vertical-align: top;">Lack of clarity concerning the rules on acceptance & inspection for specialized services</td> <td style="width: 505px;">Lack of clarity concerning the rules on acceptance & inspection for specialized services.</td> <td style="width: 716px; text-align: left; vertical-align: top;">Clarify and inform the rules on specialized services via handbook etc.,</td> <td style="width: 365px;">Procurement and Supplies Section</td> </tr> <tr> <td style="width: 254px; text-align: left; vertical-align: top;">Lack of substance concerning monitoring and process for acceptance & inspection</td> <td style="width: 505px;">Lack of substance and checking by a third party concerning the process for acceptance & inspection.</td> <td style="width: 716px; text-align: left; vertical-align: top;">In principal staffs in charge of acceptance & inspection at the Logistics Team inspect all items. Inform importance of the inspection process via handbook etc., and conduct acceptance & inspection appropriately.</td> <td style="width: 365px;">Procurement and Supplies Section</td> </tr> <tr> <td style="width: 254px; text-align: left; vertical-align: top;">Inappropriate management of highly cashable goods</td> <td style="width: 505px;">The rules for managing highly cashable goods are inadequate and the goods are not properly recorded.</td> <td style="width: 716px; text-align: left; vertical-align: top;">Clarify and disseminate rules regarding the management of highly cashable goods. Record the financial resources for purchase and the location of the goods and manage the goods appropriately.</td> <td style="width: 365px;">Accounting Section</td> </tr> <tr> <td style="width: 254px; text-align: left; vertical-align: top;">Inappropriate travel expenses</td> <td style="width: 505px;">Insufficient understanding and confirming the execution status of business trip plans.</td> <td style="width: 716px; text-align: left; vertical-align: top;">Clarify and disseminate rules regarding the travel expenses. Request the submission of a report that can confirm the business contents, visiting person, etc., regarding the business trip plan and execution status. After confirmation and approval including the manager, execute the travel expenses appropriately.</td> <td style="width: 365px;">Accounting Section</td> </tr> </tbody> </table> <p><strong>4. </strong><strong>Promotion of transmission and sharing of information</strong></p> <table border="1" cellpadding="1" cellspacing="1" class="table table-bordered table-condesed" height="94" width="1864"> <thead> <tr> <th class="rtecenter" colspan="2" rowspan="1" scope="col" style="width: 692px;">Misuse Control Risk Factor</th> <th class="rtecenter" scope="col" style="width: 788px;">Prevention measures</th> <th scope="col" style="width: 365px;">Responsible Sections</th> </tr> </thead> <tbody> <tr> <td style="width: 254px; text-align: left; vertical-align: top;">Consultation contact point is unclear</td> <td style="width: 433px;">Researcher executes the budget without fully checking the rules, etc., and uses the public research funds for unintended purposes.</td> <td style="width: 788px; text-align: left; vertical-align: top;">Clarify, disseminate, and make thoroughly known the consultation contact point where researchers can consult in advance whether or not their actions violate the rules, etc., and disseminate the guidelines for the proper execution of research expenses.</td> <td style="width: 365px;">Office of the Provost<br /> Grants and Research Collaborations Section<br /> Business Development Section</td> </tr> </tbody> </table> <p><strong>6. Monitoring</strong></p> <table border="1" cellpadding="1" cellspacing="1" class="table table-bordered table-condesed" height="94" width="1864"> <thead> <tr> <th class="rtecenter" colspan="2" rowspan="1" scope="col" style="width: 693px;">Misuse Control Risk Factor</th> <th class="rtecenter" scope="col" style="width: 787px;">Prevention measures</th> <th scope="col" style="width: 365px;">Responsible Sections</th> </tr> </thead> <tbody> <tr> <td style="width: 254px; text-align: left; vertical-align: top;">Monitoring has become ineffective</td> <td style="width: 434px;">The PDCA cycle will not work if the internal audit department is not able to carry out focused and flexible monitoring (internal audit) of the causes of fraud as defined in this plan, and the risk of fraud becoming apparent high.</td> <td style="width: 787px; text-align: left; vertical-align: top;">A person with auditing expertise (such as a certified internal auditor) will be assigned to the internal audit department to verify whether the system is designed to ensure that on-site checks and monitoring by the relevant department function effectively, and the results of internal audit will be shared to the series of meeting sessions like the Board of Governors via the compliance awareness promotion activities to ensure that similar risks do not occur throughout the University.</td> <td style="width: 365px;">Internal Audit Section</td> </tr> </tbody> </table> <p> </p> <h2>Contact</h2> <p>The Office of the Secretary General<br /> sg-office@oist.jp</p> </div> </div> <aside id="sidebar-left"></aside> </div> </div> </div> </div> </div> <footer id="footer"> <div id="footer-primary"> <div> <div class="address"> <p>Okinawa Institute of Science and Technology Graduate University<br /> 1919-1 Tancha, Onna-son, Kunigami-gun<br /> Okinawa, Japan 904-0495<br /> <a href="https://www.oist.jp/contact-us">How to Contact OIST</a></p> </div> <div class="menu"> <ul class="links"><li class="item1 first"><a href="https://www.oist.jp/">Home</a></li> <li class="item2"><a href="https://www.oist.jp/about">About</a></li> <li class="item3"><a href="/grad">Graduate School</a></li> <li class="item4"><a href="https://www.oist.jp/research-overview">Research</a></li> <li class="item5"><a href="https://www.oist.jp/community-activities">Community</a></li> <li class="item6"><a href="https://groups.oist.jp/upcoming">Events</a></li> <li class="item7"><a href="https://www.oist.jp/news-center">News Center</a></li> <li class="item8 last"><a href="https://www.oist.jp/careers">Careers</a></li> </ul> </div> </div> </div> <div id="footer-secondary-wrapper"> <div id="footer-secondary"> <div> <div class="copyright">Copyright © 2024 Okinawa Institute of Science and Technology Graduate University</div> <div class="legal"> <ul class="links"><li class="item1 first"><a href="https://tida.oist.jp/">TIDA</a></li> <li class="item2"><a href="/acd/privacy-policy">Privacy Policy</a></li> <li class="item3 last"><a href="https://www.oist.jp/sitemap">Sitemap</a></li> </ul> </div> </div> </div> </div> </footer> <script defer="defer" src="https://extend.vimeocdn.com/ga/61626010.js"></script> <script src="//cdnjs.cloudflare.com/ajax/libs/mathjax/2.7.7/MathJax.js?config=TeX-AMS_HTML"></script> <script type="text/javascript">window.NREUM||(NREUM={});NREUM.info={"beacon":"bam.nr-data.net","licenseKey":"bae5605f02","applicationID":"273632920","transactionName":"YVxVMUZQCBVVBkNdW1gWYhddHkkPWgFSTBpGUUc=","queueTime":0,"applicationTime":395,"atts":"TRtWRw5KGxs=","errorBeacon":"bam.nr-data.net","agent":""}</script></body> </html>