OIST Graduate University
Polices, Rules & Procedures
Authority:
Approved by the President
Private School Act

Chapter 27: Budget planning, execution and monitoring
27.1 Policy
The University’s budget planning process aims at allocating its resources and at
maximizing their utilization to achieve the University’s strategic mission.
The goal of the budget execution monitoring is to provide accurate information to
managers responsible for the use of the University’s funds and to assist them in theexercise of their responsibility.
These two functions, planning and monitoring, also provide the President and theBoard of Governors (BOG) and the Board of Councilors (BOC) with an analytical tool
enabling them to oversee the financial operations, status, and health of the University.
The University has a responsibility to submit an annual budget plan to the BOG eachyear.
This policy outlines the University’s annual budget process and describes the budget
components and other related procedures integral to the process.
This policy applies to all University administrative divisions, research units andaffiliated programs in their preparation and management of operating and capitalbudgets.
27.2 General Considerations
The budget breakdown structure is designed to reflect as much as possible theUniversity organizational and management structure, allowing for a clear
identification of responsibilities and accountabilities.
The exercise of budgetary responsibilities requires easy access to accurate and timely
information on budget execution status. The University implements an ERP systemthat enables such access. Budget Supervisors and Budget Holders must be familiar withthis system before accepting budgetary responsibility.
The President undertakes budget allocation upon delegation from the BOG, which has
the ultimate authority and responsibility for the management and operation of the
Corporation, through the Vice President for Financial Management, under thesupervision of the Secretary General. The Vice President for Financial Management sub1
ch27_budget-planning-execution-and-monitoring_en_20231001_cldelegates his responsibility for budget planning and execution to the Vice President orequivalent (see 2.4.5 [Link: 2.4.5]) accountable for budget execution.
Budget revisions and reallocations are possible after the initial budget allocation.
Income and Expenditure Budget consists the budget of the University. The budget of
the University consolidates all University sources of funding, and all its operation
expenses and capital expenditures, including building and facilities.
27.3 Rules
27.3.1 Budget term
The budget term of the University is April 1st to March 31st.
27.3.2 Budgetary Breakdown Structure, Budgetary Units and budget
authority
The budget of the University is compiled, executed and monitored according to ahierarchical structure, the Budgetary Breakdown Structure that reflects the
University organization to the largest possible extent (Fig. 1).
Figure 1
The Budget Breakdown Structure
Organization
Structure

BudgetOwnership

Budgetary
Structure

School Corp.

President
Secretary General,
VPF

Budgetary
Unit L1

ofof

Budget Holder
Faculties, Section Leaders

Budgetary
Unit L3

Funding 3

Funding 2

Funding 1

Sections,
Research UnitsGroups,
Projects, etc.

ReportBudgetary
Unit L2ofMust
delegate

SourceBudget Supervisor
Senior Vice President, Vice
Presidents, and Deans

SourceDivisions,
Office, etc.

ReportSourceAllocate

Each Budgetary Unit is managed by a budget owner: “Budget Supervisor” at theDivision level/Office equivalent or “Budget Holder” for Research Unit/Section leveland below.
2ch27_budget-planning-execution-and-monitoring_en_20231001_clBudget Holders are responsible for the budget execution of his/her budgetary unit(s).
・The responsibilities for the Division budget execution lies with the Budget Supervisor at
the Division level (See Tab. 1).

Table 1
Budget Supervisor’s Title
Person designated by the chairof the BOG (VP or above)
President
ProvostSecretary General
Dean of the Graduate School
Dean of Research
Vice President for Information
Technology
Dean of the Faculty Affairs
Executive Vice President forTechnology Development andInnovation
Vice President for Human
Resources
Vice President for Financial
Management
Vice President forCommunication and Public
Relations
Vice President for Buildings andFacilities Management
University Community Services
Director
Director of Core Facilities
Auditors
Chief Internal Audit Officer

Division/Office, etc.
Office, etc. under the Board of Governors
OfficeOffice, etc. under the President
Office, etc. under the Provost
Office, etc. under the Secretary General
Office, etc. under the Dean of the Graduate
SchoolOffice/Units, etc. under the Dean of Research
Division, etc. under the Vice president
Office, etc. under the Dean of the Faculty
Affairs
Office, etc. under the Executive Vice President
for Technology Development and Innovation
Division under the Vice President
Division under the Vice President
Division under the Vice President

Division under the Vice President
Sections, CDC, etc. under the Director
Core Facilities
Office under the Auditor
Sections under the Chief Internal Audit Officer

Budget Supervisors (Vice President and equivalent) must distribute the budget at
section level.
Regardless of the above, for external funding, such as Kakenhi and Funded Research,a grantee or a principal investigator of the contract becomes the Budget Holder.
3ch27_budget-planning-execution-and-monitoring_en_20231001_cl

In the event that a Budget Supervisor is unable to act or a position becomes vacant,the Secretary General shall appoint a proxy to whom budgetary authority is formallydelegated until the position has been filled.
27.3.3 Budget Breakdown Units
Budget Breakdown units are the lowest budgetary breakdown of the University forbudget allocation and reporting. Budget Supervisors are responsible for defining theBudget Breakdown Units structure and denomination under the Section level of theorganization.
Budget Breakdown Units have two functions: a) to provide a level of precision in thebudget planning and budget execution that allows accurate monitoring andinformed decisions and b) to facilitate adjustment of budget structure in case oforganizational changes by allowing redistribution of coherent Budget Breakdown
Units that preserve tracking continuity and possibility of year to year comparison
despite changes of perimeters.
27.3.3.1 Budget Breakdown Units attached to Sources of funding
The funding of the University comes from various sources with specificrequirements and restrictions on how these funds may be used and reported. Inorder to facilitate recording and reporting of these funds utilization, it is necessary
to create separate Budget Breakdown Units for each funding source. It is the
responsibility of each Budget Supervisor and of the relevant sections leaders under
his/her supervision 1 to inform the Budget Section when they receive externalfunding and to communicate corresponding recording and reporting
requirements.
27.3.3.2 Combining different source of funding
Combining different source of funding is allowed unless it is prohibited by laws
and/or the rules of particular subsidies, and other source of funding.
Budget Supervisors are responsible for confirming those constraints andinforming the Budget Section.
27.3.3.3 Budget Breakdown Units attached to deposit in favor of Researchers,
Students
Many subsidies, grants, scholarship etc. are granted to individual researchers but
may be under the custody of their host institution which is required to manage thefunds on their behalf. In such cases, funds are treated as deposits and their use isreported on behalf of the recipient. The Budget Supervisor of these externalfunding treated as deposits is responsible for informing the Budget Section of

1

The Sponsored Research Section works particularly closely with the Budget Section to ensure timely
and accurate reporting to funding agencies.

4ch27_budget-planning-execution-and-monitoring_en_20231001_clspecific constraints before funds consumption actually occurs. Specific Budget
Breakdown Units are created to enable the monitoring of these individual funds.
27.3.3.4 Budget Breakdown Units and coordinated projects
Specific activities or projects are carried out under the responsibility of a project
manager/Budget Holder but require coordinated actions and spending fromdifferent part of the organization. In such case a specific Budget Breakdown Unitis created within the section of the Budget Holder of the project, with a budget towhich other sections involved in the project may access. This allows the project
manager to monitor the project budget execution despite the diversity of spending
sections.
The Budget Supervisor of the section holding “project Budget Breakdown Units”
is responsible for communicating its specific requirements, use restrictions orother information to the “Budget Section”.
27.3.4 Main Budget categories for expenditure
27.3.4.1 Budget categories for subsidies for operation and subsidies forconstruction
The University uses several main budget categories for compilation andmonitoring of its budget allocation and execution. These categories may vary withdifferent sources of funding (see 27.3.4.2 [Link: 27.3.4.2]).
Categories “by default” for subsidies for operation and all other unrestrictedsources of funding are:1 Personnel expenses (PEREX)
2 Operational expenses, non personnel (OPEX)
3 Capital expenditure (CAPEX)
Categories “by default” for subsidies for construction are:
1 Construction work
2 Ancillary cost
These main categories are broken down in more detailed subcategories.
The University budgetary system used by all Budget Supervisors and Budget
Holders is based upon this allocation structure.
27.3.4.2 Specific budget categories for different sources of funding
Funding agencies, Foundations, research sponsors have often specificrequirements for reporting the use of their funds. The Budget Supervisor of thereceiving Division is responsible for communicating these specific requirements,
any use restrictions or other information on use of funds to the “Budget Section”.

5ch27_budget-planning-execution-and-monitoring_en_20231001_cl27.3.5 Budgeting the use of common and shared facilities andequipment
The University encourages sharing of its resources such as facilities and equipment.
These common resources are under the responsibility of specific sections which mustalso budget for their acquisition, maintenance and operation.
Users of these common and shared facilities and equipment must budget only forthe direct costs associated with their specific utilization (mostly consumable). It is
not necessary to budget for the fraction of the total operating cost corresponding totheir use time.
However, the University will implement, in some situation, a cost monitoring ofthese common and shared facilities and equipment and report this cost to the users,
for information and benchmarking.
27.4 Authorities & Responsibilities
27.4.1 Board of Governors (BOG)
The BOG makes decisions on the budget and financial plans and oversees the budget
execution of the Corporation. (Article 3, Paragraph 1, item 11 of the Rules for theoperation of the BOG [Link])
27.4.2 Board of Councilors (BOC)
The President must hear the opinions of the BOC beforehand regarding the following
items.
(1) Handling of budgets(2) Acceptance of new obligations or release of rights outside the budget (Article 21of the Bylaws [Link])
27.4.3 President
The President receives delegation from the BOG for the management of the
University and is responsible and accountable for the execution of the annual planand corresponding budget. The President reviews and is accountable for the budget
plans submitted by the Budget Supervisors of each Division. The President may
delegate some of his/her duties necessary for such purpose to the Vice President for
Financial Management, under the supervision of the Secretary General.
The University budget plans shall be compiled by the President before the beginningof each fiscal year, and must be approved at a BOG meeting. This shall also apply
when any major changes are instituted to budgets plans.
After approval of the business and budget plans by the BOG, the Secretary General
informs the University staff in order to enhance transparency and accountability
regarding the next year’s business plan specifying budget priorities andimplementation.

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ch27_budget-planning-execution-and-monitoring_en_20231001_cl27.4.4 Budget Supervisors
Budget Supervisors are responsible for the timely and reliable planning and careful
implementation within the limitation of the budget approved of their Division’sbudget through efficient operation and strict monitoring.
27.4.5 Vice President for Financial Management
The Vice President for Financial Management shall be responsible for all aspects ofthe budget and have the responsibility, as the head of the Financial Management
Division, to proceed with budget planning and compilation for the entire University,communication and negotiation with the Cabinet Office in the course of making
budget requests to the Government, formulation of plans for budget allocation
within the University, execution and execution monitoring of the determined budget
plans, and other tasks, under the supervision of the President and the Secretary
General.
With respect to the monitoring of budget execution, the Vice President for Financial
Management shall confirm the budget execution results of each Budgetary Unit forthe month and submit the Budget execution status report to the Budget Supervisors,
the Secretary General and the President every month.
In addition, the Vice President for Financial Management shall review the budget
execution results of each Division after the closing of each fiscal year and submit anannual report to the President and to the BOG.
27.4.6 Budget Section
The Budget Section shall perform operations necessary for budget planning andcompilation for the entire University, communication and negotiation with the
Cabinet Office in the course of making budget requests to the Government,
formulation of plans for budget allocation within the University, execution andexecution monitoring of the determined budget plans, and other tasks, under thesupervision of the Vice President for Financial Management.
In addition, the Budget Section is responsible for monitoring all budgeted funds
appropriated by the University as approved by the BOG, and subject to mandates,
regulations and procedures established by the University or by the institutions
providing the funds.
27.4.7 University personnel
27.4.7.1 Appropriate use of the University budget
All University personnel are responsible for timely and reliable execution of theirtask within the limit of the budget allocated to their Budgetary Units, inaccordance with the regulations of the University.
27.4.7.2 Familiarity with, and use of supporting IT infrastructure
The University uses the ERP system to compile, execute and manage its budget.
This system supports most financial transactions of the University and is the basis
7ch27_budget-planning-execution-and-monitoring_en_20231001_clfor budget execution monitoring. All University personnel having disbursement
or budgetary responsibility are expected to be trained and familiar with thefunctions necessary to the effective fulfillment of their tasks.
27.4.7.3 Budget Analysts
The Budget Analysts at their respective Divisions shall offer practical support for
the Budget Supervisors with regard to budget planning and compilation,
preparation of budget request materials, budget execution and execution
management, for which the Budget Supervisors are responsible.
27.5 Procedures
27.5.1 Budget planning and compilation
Budget planning shall be performed by the respective Budget Supervisors inaccordance with the procedures set forth in Section 27.5. Budget compilation at the
University level shall be performed by the Vice President for Financial Management
under the supervision of the Secretary General and determined by the President.
Budget Supervisors must submit budget plans with sufficient details. Operation
expenses and capital expenditures must be itemized to be able to justify their budget
request.
The budgeting of personnel salaries is complex because it includes indirect costs
related to taxes and benefits. For that reason, even if personnel salaries are charged
to their Budgetary Units, they are not directly managed by the Budget Supervisors
at the time of the budget allocation. However, the Budget Supervisors are
responsible for the management of the personnel whom they supervise and mustplan for headcount and qualifications at section levels and for minimizing theamount of overtime, which is not budgeted.
27.5.2 Multi-annual planning
The University plans its budget and monitors its execution on an annual basis.
Accounting rules applying to the main source of the University funding, subsidies forOperation from the Japanese Government (Hojokin) do not allow for multiannual
budgeting, in principle.
When other sources of funding allow the University to make a multi-annual plan orwhen a project requires multi-annual budget planning, the Budget Supervisors andthe Budget Section shall consider how to include such needs in the planning process.
The Budget Supervisor requiring multi-annual budget planning is responsible forcommunicating its specific requirements to the Budget Section.
Please see the guidelines of multi-year contract and contract crossing the fiscal year
end [Link].
27.5.3 Annual Budget Cycle for Government subsidies
Each Budget Supervisor shall draft his or her Division’s budget request for the
coming fiscal year and necessary materials in accordance with the budget request
schedule presented by the Vice President for Financial Management. This draft is8
ch27_budget-planning-execution-and-monitoring_en_20231001_clstructured according to Budgetary Units and Budget categories confirmed by the
Budget Section.
After consolidation, the Vice President for Financial Management shall inform the
Cabinet Office of the amount requested for Subsidies for Operations and Subsidies
for Construction, under the supervision of the Secretary General. There are several
iterations between the University and Cabinet Office before the budget request is
finalized. During such process, the Cabinet Office might request us to provide
additional explanatory materials that are necessary for the budget request, in whichcase the Budget Supervisor for the relevant budget item shall be responsible forpreparing the appropriate materials within the deadline.
Advance notification on the Subsidies for Operation and for Construction for the
coming fiscal year set forth in the government budget draft is usually given by the
Cabinet Office at the end of December. However, the government budget draft isofficially be approved by the Diet. Said approval is generally be granted at the end of
March; however, it is subject to change to some extent.
27.5.4 Initial budget request by Budget Supervisors (PEREX, OPEX ANDCAPEX)
27.5.4.1 Personnel plan and salaries budgeting
Budget Supervisors must submit their personnel plan for the coming year at thetime of the first budget compilation, after careful review of current internalsituation and staff availability and expected workload for next fiscal year.
The estimate of corresponding salaries shall be made by the Gender Equality and
Human Resource Development Division on the basis of this information.
After consolidation, in accordance with the same procedure applicable to the
University budget in general, the Vice President for Human Resource shallconduct compilation and consult with the Vice President for Financial
Management concerning the PEREX budget under the supervision of the Secretary
General, with necessary adjustment being reviewed by the Secretary General and the
Executives and with the final decision being made by the President.
27.5.4.2 Capital expenditure (CAPEX) plan - Research equipment and software
The Provost shall collect and compile requests of faculty members and otherpersons concerned on the CAPEX plan for research equipment and software forresearch use purpose. The Vice President for Information Technology shall collectand compile requests of faculty members and other persons concerned on the
CAPEX plan for IT and software for office use purpose. The Provost and the Vice
President for Information Technology shall consult on the provision andmanagement of software as necessary.
In order to avoid unnecessary duplication of research equipment/software and to
maximize sharing, research equipment/software purchases and renewal plans
shall be reviewed for equipment with purchasing costs of JPY 5M or more.
9ch27_budget-planning-execution-and-monitoring_en_20231001_clEquipment purchase requests must include the direct cost and other ancillarycosts such as laboratory fitting cost, maintenance cost, additional personnel cost
etc.
The CAPEX for those other than research equipment, IT and software shall becompiled by the Financial Management Division and incorporated into the budget
compilation together with the CAPEX for research equipment, IT and softwareand adjusted by the Vice President for Financial Management under thesupervision of the Secretary General and determined by the President.
27.5.5 Annual budget allocation of subsidies for operation (OPEX andCAPEX)
27.5.5.1 Annual budget allocation of subsidies for operation
At the beginning of the budget compilation process, the President shall, based on
advice from the Strategic Resource Allocation Committee (SRAC), make a firstallocation of subsidies for operations (OPEX and CAPEX) and headcounts to each
Budget Supervisor on the basis of preliminary assumptions (“top down
allocation”).
The SRAC is responsible for making suggestions on the budget allocations at thetimes of initial budget allocation, Mid-term review and Year-end review. The Vice
President for Financial Management shall make proposals on revisions of budget
allocation and arbitration, after receiving suggestions from the SRAC. The
members of the SRAC are the CEO/President, Executive Vice President forTechnology Development and Innovation, Provost, Secretary General and thechair of Faculty Assembly.
The Budget Supervisors are responsible for allocation of subsidies for operation
between OPEX and CAPEX within their Divisions down to the Budget Breakdown
Unit level. They are also required to confirm their personnel plan (headcounts andqualifications). After consolidation, necessary adjustment shall be reviewed andsubjected to approval by the Secretary General.
27.5.5.2 Budget pre-allocation
For activities starting at the beginning of the new Fiscal Year such as annual
contracts which must be tendered several weeks before actual start, events with
fixed dates etc. it may be necessary to allocate a budget even before the start of the
fiscal year (budget pre-allocation). Such pre-allocations are exceptional and must
be requested to the Vice President for Financial Management.
It must be noted that the pre-allocation is for budget management conveniencebut is not a firm allocation. It cannot be contracted or encumbered before theactual budget has been confirmed on April 1st of the new fiscal year. It is the Budget
Supervisor’s responsibility to not encumber the amount pre-allocated before it islegally permitted.
10ch27_budget-planning-execution-and-monitoring_en_20231001_cl27.5.5.3 Contingency budget
The President may request the Vice President for Financial Management to set
aside contingency funds in order to respond in a timely manner to unexpected
events, including emergency actions for natural disasters. Contingency budgets
cannot be set aside by the Budget Supervisors, but they may request that the Vice
President for Financial Management set aside a specific contingency budget only
if an appropriate justification exists.
27.5.5.4 Unallocated Budget
The Vice President for Financial Management may, upon consultation with the
President and the Secretary General, decide to not allocate a fraction of funds
available at the time of the annual budget allocation when further studies are
required before these funds can be budgeted with sufficient accuracy andreliability.
27.5.6 Allocation of overheads from external funding sources
Overheads from external funding received by the University are consolidated in thebudget of the President Office, regardless of the primary beneficiary of this externalfunding. The Vice President for Financial Management shall prepare a draft ofallocation of these overhead costs in accordance with the needs of the University andthe expenditure rules of the relevant funding organization before the Secretary
General makes a decision on the allocation.
Unless separately provided for by the relevant funding organization, the amount the
University request for overheads shall be 30% of the total amount received.
The allocation of Indirect Cost of Competitive Grants shall be determined by the
Secretary General in accordance with the University’s Guidelines for Indirect Cost ofCompetitive Grants.
27.5.7 Construction plan
The Vice President for Building and Facilities Management is primarily responsible
for the allocation of funds available for construction, in accordance with thecategories of subsidies received (subsidies for operation and subsidies forconstruction), and he or she shall periodically consult with the Secretary General,
the Vice President for Financial Management and the Associate Vice President in SG
office regarding appropriate budgetary execution.
This allocation is consolidated into the general budget of the University by the
Budget Section.
27.5.8 Budget allocation in ERP system and ERP-HR
The President shall allocate budgets to be supervised by each Budget Supervisor. The
actual allocated amounts can be confirmed in the ERP system.

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ch27_budget-planning-execution-and-monitoring_en_20231001_cl27.5.9 Budget execution in ERP system
All financial transactions have to be recorded in the ERP system.
27.5.9.1 “Before the fact” ERP system entry
Execution of budget, in principle, has to be recorded in the ERP system prior to
the actual action of execution such as initiating a tender with an estimated price,signing a contract, making an order, arranging a business trip, planning an eventthat requires a payment of honorarium.
The University may not accept the delivery of goods, service and/nor be able toreimburse the cost if transactions are not recorded “before the fact.”
This is necessary to allow an up to date and reliable projection of the University
commitment towards its creditors.
27.5.10 Budget execution monitoring and adjustments
27.5.10.1 Monitoring of budget execution
The budget execution status of each Division is reviewed by the Vice President for
Financial Management with the Budget Supervisors.
Budget execution status reports are generated to serve as a reference.
The budget execution monitoring report is structured according to Budgetary Unitlevels.
27.5.10.2 Revision of Budget
The budget established at the beginning of the fiscal year serves as a reference andcannot be modified. However, circumstances may impose a revision of the budget
projection during the fiscal year. The Budget Section proceeds with an annual
budget allocation re-estimate when it is necessary.
Decisions on these additional budget revisions are made by the Secretary Generalin consultation with the Vice President for Financial Management when it isapparent that one or more Divisions will overspend or underspend, thus requiringa revision of budget allocation and arbitration.
The revised budget and the redistributed budget (refer to Section 27.5.10.5) shallbe registered in the ERP-Core system by the Budget Section and become the newreference against which the budget execution is monitored. The initial budget
remains as a baseline reference.
27.5.10.3 Over spending in a section within a Division
When over spending is anticipated in one Budgetary Unit, the Budget Supervisorof the Division to which this Unit belongs should first compensate thisoverspending with savings made in other sections under his/her responsibility.
In case the source of funding allows multi annual budget management the Budget
Supervisor should take the necessary measures to correct the overspending in one
year from savings made in the subsequent year(s).
12ch27_budget-planning-execution-and-monitoring_en_20231001_cl27.5.10.4 Under spending
When a Budget Supervisor anticipates that his/her Division will not use its entire
budget, he/she should notify the Vice President for Financial Management as soon
as possible in order to enable a corporate-wide budget redistribution aimed at
efficient use of budgeted amounts. Once this notification is accepted, the budget
registered in the ERP system will be revised accordingly as soon as possible byBudget Section.
27.5.10.5 Redistribution of budget amount within and across main budget
categories by Budget Supervisors
Budget redistribution within budget categories is possible as an acceptable way ofadjusting allocation of resources to the actual environment and evolution ofpriorities.
The redistribution across budget categories cannot take place indiscriminately
because they create different liabilities and have different impacts on the
University’s long-term use of its resources.
Redistribution across categories shall be adjusted and determined by the Vice
President for Financial Management under the supervision of the Secretary
General. For such purpose, the Budget Section must confirm that the
aforementioned redistribution is compatible with the restrictions attached tosources of funding.
27.5.10.6 Use of contingency funds
In case of emergency or unforeseeable events, the President for Financial
Management may, upon the instruction of the President and under thesupervision of the Secretary General , decide to use the contingency funds under
his/her custody, specifying the purpose thereof. The use of contingency funds
must comply, in principle, with the rules applying to the source of funds fromwhich they are allocated (e.g. subsidies from operations). However, in case of
extreme urgency, the Secretary General may decide to use these funds with theexplicit approval of the Vice President for Financial Management.
The Secretary General may delegate the responsibility for using specified amountsof the contingency funds to Budget Supervisors when it is necessary.
The contingency funds should not be held until the end of the fiscal year and mustbe allocated gradually to normal operational usage as the probability of theirnecessity decreases.
27.5.10.7 Budget carry-overCarry-over of subsidy budgets to next fiscal year is allowed exceptionally and only
in cases the following criteria are met.
(1) Carry-over is allowed in the laws and rules of the source of funding(2) Approval of carry-over by the government or funding agency is obtained. (Incase prior approval is required.)13
ch27_budget-planning-execution-and-monitoring_en_20231001_cl

A budget carry-over includes the expenditures and the resources corresponding to
the expenditures being carried-over. It therefore neutral from a budget balance
perspective.
27.5.10.8 Reporting to other funding organizations
Reporting to funding agencies is usually done according to specific rules and forms.
Budget Supervisors need to be aware that missing deadline or improper
documentation may result in penalty such as disqualification for applying otherfunding or order to return the funds.
27.6 Prohibition of self-approval
Budget execution in cases in which the requester and the approver are the same person
is not allowed under any circumstances in OIST. (Prohibition of self-approval)
27.7 Contacts
27.7.1 Policy Owner
Vice President for Financial Management
27.7.2 Other Contacts
Budget Section
President Office
Office of the Secretary General
Procurement Section
27.8 Definitions

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ch27_budget-planning-execution-and-monitoring_en_20231001_cl