APU Plan for Preventing the Misuse of Public Research Funds - Status Report of AY2023 Initiatives and Plan of AY2024
Section 1: Clarification of accountability within the institution
１ Clarification of accountability for the administration and management of competitive research funds
Category

Description of measures (Requirements for research institutions as outlined in
the revised Guidelines)

The institution shall designate a “chief administrative officer” to hold ultimate
responsibility for institution-wide oversight and the administration and management
1-1（1）of competitive research funds, and his or her title shall be publicly released. As arule, the head of the institution shall assume the role of chief administrative officer.
1-1（2）The institution shall designate a “general supervisor” to assist the chief
administrative officer and possess de facto responsibility and authority forinstitution-wide oversight and the administration and management of competitive
research funds, and his or her title shall be publicly released.

AY2023Plan for Preventing the Misuse of Public Research Funds

Status of AY2023 Initiatives

We will assign the President to the post of chief administrative officer for the We assigned the President to the post of chief administrative officer for
university, and we will release this title publicly on the website.
the university, and we released this title publicly on the website.
We will assign a Vice President in charge of research to the post of generalsupervisor for the university, and we will release this title publicly on thewebsite.

We assigned a Vice President in charge of research to the post of generalsupervisor for the university, and we released this title publicly on thewebsite.

The institution shall designate “research compliance supervisors” to possess defacto responsibility and authority for the administration and management of
We will assign the Dean of International Cooperation and Research Division We assigned the Dean of the International Cooperation and Researchcompetitive research funds in each body within the institution (e.g., undergraduate
1-1（3）
to the post of research compliance supervisors, and we will release this title Division to the post of research compliance supervisor, and we released
college, affiliated research center, or other organization equipped with a certain
this title publicly on the website.
publicly on the website.
degree of independent administrative function), and all of their titles shall be publicly
released.

AY2024 Plan for Preventing the Misuse of Public Research Funds
We will assign the President to the post of chief administrative officer for theuniversity, and we will release this title publicly on the website.
We will assign a Vice President in charge of research to the post of generalsupervisor for the university, and we will release this title publicly on thewebsite.

We will assign the Dean of International Cooperation and Research Division
to the post of research compliance supervisors, and we will release this title
publicly on the website.

２ Clarification of the roles required for the auditors
Description of measures (Requirements for research institutions as outlined in
the revised Guidelines)

AY2023Plan for Preventing the Misuse of Public Research Funds

Status of AY2023 Initiatives

1-2(1)

The auditors shall confirm and state opinions on the provision and operation ofinternal controls related to the prevention of misconduct.

The auditors will formulate a periodical auditing plan addressing theapplicable conditions, and will conduct audits on the basis of this plan andstate opinions.

The auditors formulated a periodical auditing plan addressing the applicable The auditors will formulate a periodical auditing plan addressing theapplicable conditions, and will conduct audits on the basis of this plan andconditions, and conduct audits on the basis of this plan and will state
state opinions.
opinions at the Ritsumeikan Trust Committee Meeting (in May 2024).

1-2(2)

In particular, the auditors shall confirm and state opinions on whether or not thefactors leading to misconduct identified in the course of internal audits or monitoring
activities by the general supervisor or research compliance supervisors are beingreflected in the Plan for Preventing the Misuse of Public Research Funds, andwhether or not said plan is being implemented appropriately.

The auditors have already obtained information on the formulation and
The auditors will obtain information on the formulation and implementation of
implementation of the Plan for Preventing the Misuse of Public Research
the Plan for Preventing the Misuse of Public Research Funds from the office
Funds from the office in charge of the Plan (Research Office) and thein charge of the Plan (Research Office) and the internal audit office (Officeinternal audit office (The Office of Inspections and Auditing), and will stateof Inspections and Auditing), and express their opinions on it.
opinions on it (in May 2024).

Category

AY2024 Plan for Preventing the Misuse of Public Research Funds

The auditors will obtain information on the formulation and implementation of
the Plan for Preventing the Misuse of Public Research Funds from the officein charge of the Plan (Research Office) and the internal audit office (Officeof Inspections and Auditing), and express their opinions on it.

Section 2: Improvement of basic infrastructure for proper operation and management
１ Implement compliance education（Raising awareness）
Category

Description of measures (Requirements for research institutions as outlined in
the revised Guidelines)

2-1(1)

Compliance training was provided by watching a video of an online
workshop with an outside lecturer at a faculty discussion meeting on July20, 2022. The comprehension test was conducted after watching the video.
We will hold our compliance training at the faculty discussion meeting andWe will hold our compliance training at the faculty discussion meeting andTeaching materials were available in both Japanese and English.
conduct a comprehension check. Teaching materials will be available in bothconduct a comprehension check. Teaching materials will be available in bothIn accordance with Implementation Plans formulated by the general supervisor, theWe encouraged all researchers to undergo the training. Among those whoJapanese and English.
Japanese and English.
research compliance supervisors shall implement compliance education for all eligible
haven't completed the compliance training held in 2022 as above, we madeWe will encourage all researchers to undergo the training, and make it
We will encourage all researchers to undergo the training, and make it
persons involved in the management and administration of competitive research
it mandatory for new and continuing recipients of public research funds (inmandatory for new and continuing recipients of public research funds (in the
mandatory for new and continuing recipients of public research funds (in thefunds.
the case of Grants-in-Aid, for example, this would be Principal Investigatorcase of Grants-in-Aid, for example, this would be Principal Investigator andcase of Grants-in-Aid, for example, this would be Principal Investigator andand Co-Investigators) as well as for the staff in charge of public research
Co-Investigators), as well as for Research Office staff.
Co-Investigators), as well as for the staff in charge of public research funds.
funds to complete the course. All those who were required to complete it
have done so. Training was also provided for researchers and graduate
students receiving the university’s internal research subsidies.

2-1(2)

The contents of the compliance training shall be designed to be effective andpractical in light of the duties, powers, and responsibilities of each constituent, andshall be reviewed periodically.

Since the teaching materials were reviewed in AY2022, there is no need to
The teaching materials were reviewed in conjunction with the complianceupdate them in AY2023. If the need to update aspects such as research fundtraining conducted at the faculty meeting on July 20, 2022.
misuse cases arises, a review will be considered.

Since the teaching materials were reviewed in AY2022, there is no need to
update them in AY2024. If the need to update aspects such as research fundmisuse cases arises, a review will be considered.

2-1(3)

Eligible persons shall be required to undergo training periodically at intervals
prescribed in advance, and their completion and degree of understanding shall be
ascertained.

Training is to be undertaken when designated by the university (every thirdyear). As training was conducted in AY2022, the next training session will beheld in AY2025. New faculty members in AY2023 and AY2024 will use thematerials from the AY2022 training course. Those required to take thetraining will be checked for completion of the training and understanding of
its content.

Training is to be undertaken when designated by the university (every thirdyear). As training was conducted in AY2022, the next training session will beheld in AY2025. New faculty members in AY2024 will use the materials fromthe AY2022 training course. Those required to take the training will bechecked for completion of the training and understanding of its content.

2-1(4)

2-1(5)

2-1(6)In order to ensure understanding and full awareness of obligations to comply withthese matters, all eligible persons involved in the management and administration ofcompetitive research funds shall be required to submit written pledges when they
complete compliance training.
In accordance with Implementation Plans formulated by the general supervisor, theresearch compliance supervisors shall provide all eligible persons involved in the
management and administration of competitive research funds not only withcompliance education but also ongoing awareness-raising activities designed toeradicate misconduct.
A code of conduct shall be established for all eligible persons involved in the
management and administration of competitive research funds.

AY2023Plan for Preventing the Misuse of Public Research Funds

Status of AY2023 Initiatives

Compliance training was conducted in AY2022, the third year since it washeld in AY2019. It was conducted using new training materials, and all
eligible participants took the training. Attendance and understanding of the
training materials was carried out by having all participants submit acomprehension test.

AY2024 Plan for Preventing the Misuse of Public Research Funds

Those required to complete the compliance training are expected to submit a Those required to complete the compliance training submitted a written
written pledge after completion.
pledge after completion.

Those required to complete the compliance training are expected to submit awritten pledge after completion.

The general supervisor led awareness-raising activities and the research
The general supervisor will lead awareness-raising activities and the researchcompliance supervisors and deputy supervisors utilized forums at thecompliance supervisors and deputy supervisors will utilize forums such as
faculty discussion meeting to implement awareness-raising activities infaculty meetings to implement awareness-raising activities.
AY2023.

The general supervisor will lead awareness-raising activities and the researchcompliance supervisors and deputy supervisors will utilize forums such as
faculty meetings to implement awareness-raising activities.

A code of conduct has already been established in the Ritsumeikan Asia
A code of conduct has already been established in the Ritsumeikan Asia
Pacific University Research Ethics Guidelines and the Ritsumeikan Asia
Pacific University Research Ethics Guidelines and the Ritsumeikan Asia
Pacific University Regulations on the Management of Public Research
Pacific University Regulations on the Management of Public Research Funds.
Funds.

A code of conduct has already been established in the Ritsumeikan Asia
Pacific University Research Ethics Guidelines and the Ritsumeikan Asia
Pacific University Regulations on the Management of Public Research Funds.

-1-２ Clarification and standardization of rules
Category

Description of measures (Requirements for research institutions as outlined in
the revised Guidelines)

2-2(1)

Rules will be inspected and reviewed as necessary through deliberations in
The institution will clearly stipulate rules to make the administration and management
office meetings and meetings of the International Cooperation and Researchof competitive research funds easy to understand for all eligible persons of theDivision, taking into account the content of researchers’ consultations withinstitution, and it will review these rules continuously to ensure there are no
the Research Office.The Research Office will also work with the humandiscrepancies between the rules and actual practice and to determine if a suitable
resources and finance departments to ensure compliance with the latest
framework of checks and balances is being maintained.
labor and tax rules.

AY2023Plan for Preventing the Misuse of Public Research Funds

Status of AY2023 Initiatives

AY2024 Plan for Preventing the Misuse of Public Research Funds

Taking into account the opinions of researchers and staff received during
the previous academic year, and after consultation at office meetings, theResearch Funds Usage Guidebook was updated to make it easier for all
members to understand in April 2023.

Rules will be inspected and reviewed as necessary through deliberations in
office meetings and meetings of the International Cooperation and Research
Division, taking into account the content of researchers’ consultations with
the Research Office.The Research Office will also work with the humanresources and finance departments to ensure compliance with the latest
labor and tax rules.

2-2(2)The institution will strive to standardize its rules; however, several categories may be
The Research Office will coordinate operations as necessary to cater for the
The Research Office, as the administrative management body, has been
established after an institution-wide deliberation if there is a justifiable reason to do
characteristics of different fields of research. Rules will be operated in aworking to ensure uniformity in the application of the rules by conducting
so, such as differences in the characteristics of research fields. With regard to theuniform manner across the institution, while accommodating reasonable
operational discussions as necessary.
interpretation of the rules as well, the institution will strive to ensure standardized
grounds.
application across all divisions.

The Research Office will coordinate operations as necessary to cater for thecharacteristics of different fields of research. Rules will be operated in a
uniform manner across the institution, while accommodating reasonablegrounds.

2-2(3)The Research Funds Usage Guidebook was issued in April 2023, providing a
We will issue the Research Funds Usage Guidebook in April 2023, providing a
We will issue the Research Funds Usage Guidebook in April 2024, providing a
The institution will employ a systematic approach to the rules as a whole, and notiAY
systematic overview of the system that takes into account changes to thesystematic overview of the system that takes into account changes to thesystematic overview of the system that takes into account changes to the
all eligible persons about the administration and management of competitive researchrules, and make it known to researchers, graduate students, andrules, and make it known to researchers, graduate students, andrules, and make it known to researchers, graduate students, andfunds in an easy-to-understand manner.
administrative staff through publication on the website and the session
administrative staff through publication on the website.
administrative staff through publication on the website.
about rules on the use of research funds.

2-2(4)The relevant section of the Research Funds Usage Guidebook was sent by
The Research Office will inform eligible students of the information and rules
Students receiving payments from competitive research funds such as honoraria and The Research Office will inform eligible students of the information and rules email to part-time student workers who were hired using competitiveon the use of research funds.
research funds. The information was sent at a later date (during thetravel expenses shall also be made fully aware of the rules.
on the use of research funds.
employment contract period) to one student who had not received it.

３ Clarification of administrative authority
Category

2-3（1)

2-3（2)
2-3（3)

2-3（4)

Description of measures (Requirements for research institutions as outlined in
the revised Guidelines)
The institution will reach an internal consensus regarding the authority andresponsibilities of eligible persons pertaining to the administrative procedures forcompetitive research funds, and it will seek the understanding of the eligible persons
after these are clearly stipulated.
The institution will appropriately define the division of duties to ensure nodiscrepancies emerge between the regulations on division of duties and actual
practice.

AY2023Plan for Preventing the Misuse of Public Research Funds

Status of AY2023 Initiatives

The Ritsumeikan Asia Pacific University Research Ethics Guidelines, theThe Ritsumeikan Asia Pacific University Research Ethics Guidelines, theRitsumeikan Asia Pacific University Regulations on the Management of Public
Ritsumeikan Asia Pacific University Regulations on the Management ofResearch Funds, and the Ritsumeikan Trust Confidential Informant Claim
Public Research Funds, and the Ritsumeikan Trust Confidential Informant
Processing Regulations prescribe the powers and responsibilities of different
Claim Processing Regulations prescribe the powers and responsibilities of
eligible persons and clariAY operational authority of individuals involved at
different eligible persons and clariAY operational authority of individuals
each level. In addition, we will continue to implement a system to ensure
involved at each level. We have also instituted systems for appropriate
appropriate administrative processing, such as separating the person inadministrative processing within the Research Office, such as placing
The institution will clariAY the administrative authority of personnel involved at each charge of acceptance inspection and the person in charge of checking within different in charge of receiving orders and in charge of checking.
the research office.
step of the process.

The institution will stipulate clear approval procedures that correspond to theadministrative authority of the individual in question.

The Ritsumeikan Trust Exclusive Accounting Decision Regulations and the
Ritsumeikan Trust Regulations for the Administrative Handling of Contracts
By-Laws prescribe clear procedures for approvals in line with official
authority. These regulations provide that when entering into contracts of avalue less than 100,000 yen where there is a high degree of urgency, faculty
members may place orders directly for themselves.

AY2024 Plan for Preventing the Misuse of Public Research Funds
The Ritsumeikan Asia Pacific University Research Ethics Guidelines, theRitsumeikan Asia Pacific University Regulations on the Management of Public
Research Funds, and the Ritsumeikan Trust Confidential Informant Claim
Processing Regulations prescribe the powers and responsibilities of different
eligible persons and clariAY operational authority of individuals involved ateach level. In addition, we will continue to implement a system to ensure
appropriate administrative processing, such as separating the person in
charge of acceptance inspection and the person in charge of checking within
the research office.

The Ritsumeikan Trust Exclusive Accounting Decision Regulations and the
The Research Funds Usage Guidebook AY2023 prescribes clear
Ritsumeikan Trust Regulations for the Administrative Handling of Contracts
procedures for approvals in line. The guidebook also describes the
By-Laws prescribe clear procedures for approvals in line with official
condition when entering into contracts of a value less than 100,000 yen
authority. These regulations provide that when entering into contracts of awhere there is a high degree of urgency, faculty members may place orders
value less than 100,000 yen where there is a high degree of urgency, faculty
directly for themselves.
members may place orders directly for themselves.

４ Establishing regulations and clarifying administration pertaining to the handling of claims, investigations, and punitive measures
Category
2-4(1)

Description of measures (Requirements for research institutions as outlined in
the revised Guidelines)
The institution will establish a hotline to receive claims from outside the institution(e.g., claims of suspected misconduct from persons outside the institution andstatements from the persons in question).

AY2023Plan for Preventing the Misuse of Public Research Funds
A hotline has been established in accordance with the Ritsumeikan Trust
Confidential Informant Claim Processing Regulations.

2-4(2)The institution will put in place a framework to ensure that information concerning
misconduct is conveyed to the chief administrative officers swiftly and certainly.

We have put in place a framework to ensure that information concerning
misuse is conveyed to the chief administrative officer swiftly, in accordancewith the Ritsumeikan Trust Confidential Informant Claim Processing
Regulations.

2-4(3)The institution will formulate regulations that clearly indicate a framework andprocedures for the handling of misconduct, including items (i) - (v) below:(i) Handling of claims;(ii) Establishment of an Investigative Committee and commencement of aninvestigation;(iii) Suspension of budget usage during the investigation;(iv) Announcement of findings;(v) Issuance of a report to and request for cooperation from the granting
organization.

We have established the Ritsumeikan Asia Pacific University Regulations on
the Management of Public Research Funds that indicate a framework andprocedures for handling of misuse.

2-4(4)The institution will create a fair and highly transparent framework for the applicationof regulations pertaining to the investigation of misconduct.

We have developed a highly transparent framework in accordance with the
Ritsumeikan Asia Pacific University Regulations on the Management of Public
Research Funds.

2-4(5)The institution will formulate regulations that clearly define the types of punitive
measures and procedures required for applying them.

We have established the Ritsumeikan Trust Regulations Regarding
Procedures for Disciplinary Action against Teaching Staff and Other Staffand various work rules that define the types of punitive measures andprocedures required for applying them.

-2-

Status of AY2023 Initiatives

A hotline has been established and we have put in place a framework toensure that information concerning misuse is conveyed to the chief
administrative officer swiftly, in accordance with the Ritsumeikan Trust
Confidential Informant Claim Processing Regulations.

We have developed a highly transparent framework and procedures forhandling of misuse in accordance with the Ritsumeikan Asia Pacific
University Regulations on the Management of Public Research Funds.

AY2024 Plan for Preventing the Misuse of Public Research Funds
A hotline has been established in accordance with the Ritsumeikan Trust
Confidential Informant Claim Processing Regulations.
We have put in place a framework to ensure that information concerning
misuse is conveyed to the chief administrative officer swiftly, in accordancewith the Ritsumeikan Trust Confidential Informant Claim Processing
Regulations.

We have established the Ritsumeikan Asia Pacific University Regulations on
the Management of Public Research Funds that indicate a framework andprocedures for handling of misuse.

We have developed a highly transparent framework in accordance with the
Ritsumeikan Asia Pacific University Regulations on the Management of Public
Research Funds.
We have established the Ritsumeikan Trust Regulations Regarding
Procedures for Disciplinary Action against Teaching Staff and Other Staffand various work rules that define the types of punitive measures andprocedures required for applying them.

We have established the Ritsumeikan Trust Regulations Regarding
Procedures for Disciplinary Action against Teaching Staff and Other Staffand various work rules that define the types of punitive measures andprocedures required for applying them.

Section 3: Ascertainment of factors leading to misuse; formulation and implementation of a plan to prevent misuse
１ Establishing for a staff or an office to promote the Plan for Preventing Misconduct
Category

Description of measures (Requirements for research institutions as outlined in
the revised Guidelines)

AY2023Plan for Preventing the Misuse of Public Research Funds

3-1(1)

Staff shall be assigned or an office (hereinafter the “office in charge of the Plan forPreventing Misconduct”) shall be established to promote the Plan for Preventing
Misconduct from an institution-wide standpoint.

The Research Office has been prescribed as the office in charge of the
The Research Office has been prescribed as the office in charge of the Plan
The Research Office has been prescribed as the office in charge of the Plan
Plan for Preventing the Misuse of Public Research Funds and promoted thefor Preventing the Misuse of Public Research Funds.
for Preventing the Misuse of Public Research Funds.
Plan.

3-1(2)The office in charge of the Plan for Preventing Misconduct shall formulate,
implement, and check on the implementation status of concrete institution-widemeasures (including the Plan for Preventing Misconduct, and plans for complianceeducation and awareness-raising activities) together with the general supervisor.

At the University Senate Meeting at the end of AY2022, the Research
Office reported on the status of implementation of the AY2022 Plan for
The Research Office will report on the status of implementation of the
AY2022 Plan to a University Senate Meeting held at the end of AY2022. With Preventing Misconduct. With both responsible officers in attendance, theboth responsible officers in attendance, the meeting will discuss matters for meeting discussed matters for improvement and formulated the AY2023
improvement and will formulate the AY2023 Plan for Preventing Misuse and Plan for Preventing Misuse and plans for compliance training andawareness-raising activities.The Administration Office conducted
plans for compliance training and awareness-raising activities. Theinterviews with the Research Office on the implementation of the plan in
Administration Office will conduct checks to ensure work is proceeding in
conjunction with the voucher monitoring inspection conducted in January
accordance with this plan.
2024. It was confirmed that progress was generally in line with the plan.

3-1(3)The office in charge of the Plan for Preventing Misconduct shall strengthen
collaboration with the auditors, providing essential information and furnishing
opportunities for discussion of the status of formulation, implementation, and reviewof the Plan for Preventing Misconduct.

When tabling the Plan for Presenting Misuse and the outcomes of evidence When tabling the Plan for Preventing Misconduct and the outcomes ofWhen tabling the Plan for Preventing Misconduct and the outcomes ofevidence inspections to institutional meetings, we will take the opportunity toevidence inspections to institutional meetings, we will take the opportunity to inspections to institutional meetings, we took the opportunity to provide
provide explanations to the Auditor and exchange opinions.
explanations to the Auditor and exchange opinions.
provide explanations to the Auditor and exchange opinions.

Status of AY2023 Initiatives

AY2024 Plan for Preventing the Misuse of Public Research Funds

The Research Office will report on the status of implementation of the
AY2023 Plan to a University Senate Meeting held at the end of AY2023. With
both responsible officers in attendance, the meeting will discuss matters for
improvement and will formulate the AY2024 Plan for Preventing Misuse andplans for compliance training and awareness-raising activities. The
Administration Office will conduct checks to ensure work is proceeding inaccordance with this plan.

２ Ascertainment of factors leading to impropriety and formulation of a plan for preventing misuse
Category

Description of measures (Requirements for research institutions as outlined in
the revised Guidelines)

AY2023Plan for Preventing the Misuse of Public Research Funds

Status of AY2023 Initiatives
RESEARCH OFFICE
We received audit reports from the internal audit department (Office ofInspections and Auditing) and made sure that all employees were aware of
the measures to be taken in daily budget execution and the inspection of
accounting documents to prevent fraud from occurring.

AY2024 Plan for Preventing the Misuse of Public Research Funds

The Research Office will ensure its activities are informed by audit reports
from the Office of Inspections and Auditing and opinions exchanged acrossthe whole Ritsumeikan Trust. Moreover, the Research Office will ascertain
the factors that may lead to misconduct through communications with the
Administration Office in the course of dealing with routine execution ofbudgets, inspection of accounting documentation, and monitoring.

3-2(1)The Research Office will ensure its activities are informed by audit reports
from the Office of Inspections and Auditing and opinions exchanged acrossThe office in charge of the Plan for Preventing Misconduct shall collaborate with thethe whole Ritsumeikan Trust. Moreover, the Research Office will ascertain
department in charge of internal audits to systematically clariAY and evaluate where
the factors that may lead to misconduct through communications with theand in what form factors leading to misconduct exist across the entire institution.
Administration Office in the course of dealing with routine execution ofbudgets, inspection of accounting documentation, and monitoring.

3-2(2)In accordance with the basic policy for measures to prevent misconduct formulated
The general supervisor (the Vice President in charge of research) and theby the chief administrative officer, the general supervisor and office in charge of the
Research Office will formulate the AY2024 Plan for Preventing Misuse inPlan for Preventing Misconduct shall formulate a Plan for Preventing Misconduct as
March 2024.
the highest level of institution-wide concrete measures.

The general supervisor (the Vice President in charge of research) and the
Research Office formulated the AY2024 Plan for Preventing Misuse by
March 2024.

The general supervisor (the Vice President in charge of research) and the
Research Office will formulate the AY2025 Plan for Preventing Misuse in
March 2025.

3-2(3)The Plan for Preventing Misconduct shall reflect the measures to address factors
We formulate a Plan for Preventing Misuse every academic year. AY2024
leading to misconduct identified in (1) above, shall have content that is practical, andPlan will be formulated taking into account the conditions that we continue
shall be revised, streamlined, and optimized as needed in light of the factors leading
to ascertain from year to year.
to misconduct.

We formulate a Plan for Preventing Misuse every academic year. The Plan
is formulated taking into account the conditions that we continue toascertain from year to year.

We formulate a Plan for Preventing Misuse every academic year. AY2024
Plan will be formulated taking into account the conditions that we continue
to ascertain from year to year.

3-2(4)

Bodies within the institution shall proactively implement the Plan for Preventing
Misconduct in cooperation with the office in charge of the Plan for Preventing
Misconduct, in order to eradicate misconduct.

ADMINISTRATION OFFICE
Based on this plan, the voucher monitoring inspection was conducted in
January 2024. The Research Office was questioned about the points
noticed during the monitoring and inspection to simulate the check system
for fraud prevention.
*The office in charge of the Plan for Preventing the Misuse of Public
Research Funds plan has been changed from the Administration Office to
the Research Office.

We will ensure that each college and center and all their affiliatedresearchers will be aware of the importance of compliance education andfraud prevention based on university's policy.

Due to the size of the university (three colleges, two graduate schools, and We will ensure that each college and center and all their affiliatedtwo centers), the Research Office took the lead in conducting activities to researchers will be aware of the importance of compliance education andfraud prevention based on university's policy.
raise awareness about misconduct at the faculty discussion meeting.

Status of AY2023 Initiatives

Section 4: Proper operation and management of research funds
Category

Description of measures (Requirements for research institutions as outlined in
the revised Guidelines)

AY2023Plan for Preventing the Misuse of Public Research Funds

4(1)The institution will review the status of budget execution to make sure it matches
the actual situation. If budget usage is extremely behind the initial schedule, theinstitution will check to see if there are any problems with the implementation of theresearch plan, and if there are, improvements will be undertaken.

The Research Office will periodically check on the status of budget
The Research Office will periodically check on the status of budget
execution using records of revenue and expenditure. The office will also
The office in charge of research expense management keeps abreast of the execution using records of revenue and expenditure. The office will also
make contact with researchers email and other means to encourage planned budget execution status by periodically sending the income/expenditure
make contact with researchers email and other means to encourage planned
use of research funds, and will conduct individual consultations withuse of research funds, and will conduct individual consultations withledgers to the researchers via e-mail for confirmation, and contacts
researchers where necessary. The Administration Office will also veriAY
researchers where necessary. The Administration Office will also veriAY
researchers individually regarding the usage of funds. If there is athese matters with the Research Office when it conducts monitoring, and if possibility that there will be a change in the execution of the research plan, these matters with the Research Office when it conducts monitoring, and if
there are any researchers at risk of problems in the performance of research multiple people are consulted to solve the problem.
there are any researchers at risk of problems in the performance of researchplans, both offices will discuss measures for improvement.
plans, both offices will discuss measures for improvement.

-3-

AY2024 Plan for Preventing the Misuse of Public Research Funds

The Research Office will ask researchers to identify financial resources as
the ordering stage, and in the absence of special circumstances, will nottransfer funds from other sources after payment is confirmed.

Before an order is placed, the Research Office always confirms the source The Research Office will ask researchers to identify financial resources as
the ordering stage, and in the absence of special circumstances, will notof expenditure, especially in the case of researchers who have multiple
transfer funds from other sources after payment is confirmed.
research funds.

4(2)The institution will identiAY financial resources at the purchase order phase andmake sure the status of budget execution can be ascertained without delay.

4(3)As in AY2023, the selected companies whose pledges are to be collected will
be chosen from vouchers issued by the six offices in RU research division
As in AY2022, the selected companies whose pledges are to be collected will The six offices in RU's research division (Kinugasa RO, BKC RO, OIC RO, (Kinugasa RO, BKC RO, OICRO, the Office of Research Planning andthe Office of Research Planning and Development, RARA Office and the
be chosen from vouchers issued by the six offices in RU research division
Development, RARA Office and the Office of Research Environment
Office of Research Environment Management) and APU Research Office(Kinugasa RO, BKC RO, OICRO, the Office of Research Planning andManagement) and the APU Research Office. The selection method will be thereviewed 100,792 purchase orders, excluding those paid to individuals,
Development, RARA Office and the Office of Research Environment
same as in AY2023, and will be based on the following criteria: the top 50
Management) and the APU Research Office. The selection method will be the universities, public institutions, and staffing agencies, as well as those who companies in terms of transaction value whose payees are individuals,
Given the fact that improper transactions tend to occur when a researcher has close
had already submitted pledges in AY2020, AY2021 and AY2022, andsame as in AY2022, and will be based on the following criteria: the top 50
universities, public institutions, and temporary staffing agencies, excludingties to a vendor, the institution will enact measures to prevent collusion. To this end,
thereby identified a total of 55 companies: 50 with the highest value ofcompanies in terms of transaction value whose payees are individuals,
companies from which we have already collected pledges in AY2021, AY2022,
the institution will formulate a policy to discipline vendors involved in impropriety by
payments overall, 1 with a transaction value of 5 million yen or more peruniversities, public institutions, and temporary staffing agencies, excludingand AY2023 (the request for pledges is expected to be renewed every foursuspending their business dealings, and all members will be notified of this policy
companies from which we have already collected pledges in AY2020, AY2021, transaction and 4 that had been asked to submit pledges in AY 2020,years); companies with which transaction amount per transaction is 5 million
along with the institution’s other policies and rules regarding measures to prevent
and AY2022 (the request for pledges is expected to be renewed every four AY2021 and AY 2022 but had failed to do so. Furthermore, the APU
yen or more; companies that did not return a pledge request in AY2021,
misuse. Vendors must have a track record of transactions to some degree (e.g.,years); companies with which transaction amount per transaction is 5 million Research Office's top 10 clients were also separately selected, with one
AY2022 and AY2023 will be asked to do so. Even if a company does notfrequency and amount of transactions), and they will be asked to submit a written
yen or more; companies that did not return a pledge request in AY2020,
return the written pledge to us, we will request the company to submit it andadditional client missing from the selection list at more than 1 million yen
pledge in consideration of the risk factors within the institution, and the effectiveness
AY2021 and AY2022 will be asked to do so. The top 10 business partners of per transaction (a final 56 companies were selected). The research
inform them of the rules as a research institute for four years. We will keep aof the institution's risk management.
the APU Research Office will also be selected separately, and pledge forms divisions of RU and APU confirmed the identified companies and then the record of the address to which the written pledges are sent. The top 10
will be requested from business partners that are omitted from the list of the Contracts Office proposed to submit pledges to the 56 selected companies. business partners of the APU Research Office will also be selected
aforementioned selected companies. Responses will be based on the answers 47 companies completed and submitted the pledges. After recording ourseparately, and pledge forms will be requested from business partners thatto the FAQ section on the "Guidelines for the Management and Audit ofdemand process in AY 2022, the Contracts Office will continue to request are omitted from the list of the aforementioned selected companies.
Public Research Funds at Research Institutions" on the MEXT website.
that the companies which haven't submit the pledges yet do so in AY 2023. Responses will be based on the answers to the FAQ section on the"Guidelines for the Management and Audit of Public Research Funds at
Research Institutions" on the MEXT website.

4(4)As a general rule, the administrative arm of the institution will place orders andconfirm their receipt, and the institution will develop and operate an effective
checking system that does not involve the persons in charge of these tasks.

Excluding goods ordered by faculty in accordance with the Ritsumeikan
Trust Exclusive Accounting Decision Regulations and the Ritsumeikan Trust
Excluding goods ordered by faculty in accordance with the Ritsumeikan Trust Regulations for the Administrative Handling of Contracts By-Laws, as a
Excluding goods ordered by faculty in accordance with the Ritsumeikan Trustrule, the office placed orders for goods and confirmed that receipts
Exclusive Accounting Decision Regulations and the Ritsumeikan Trust
Exclusive Accounting Decision Regulations and the Ritsumeikan Trust
Regulations for the Administrative Handling of Contracts By-Laws, as a rule, matched the purchased goods. The office also ensured that the receipt of Regulations for the Administrative Handling of Contracts By-Laws, as a rule,the office will place orders for goods and confirm their receipt. The office will all goods, including those ordered by faculty, were confirmed by visually
the office will place orders for goods and confirm their receipt. The office will
ensure that the receipt of all goods, including those ordered by faculty, are checking documentation, the goods themselves, and serial numbers. In
ensure that the receipt of all goods, including those ordered by faculty, areconfirmed by visually checking documentation, the goods themselves, andconfirmed by visually checking documentation, the goods themselves, andprinciple, items purchased during overseas research that have not been
serial numbers.
serial numbers.
consumed or lost must be inspected upon return to Japan, but as an
exception due to the Covid-19 pandemic, special inspections (photo
inspection) were conducted for some items.

4(5)Clear rules will be formulated and applied, such as setting a certain upper limit on
amounts when permitting researchers to place orders to ensure the effective andefficient performance of their research. In such cases, researchers will need tounderstand the authority and responsibilities presented in Item (iv) of “Precautions
on Implementation” in Section 2, Paragraph (2).

The Ritsumeikan Trust Exclusive Accounting Decision Regulations and the
Ritsumeikan Trust Regulations for the Administrative Handling of Contracts The Ritsumeikan Trust Exclusive Accounting Decision Regulations and the
The Ritsumeikan Trust Exclusive Accounting Decision Regulations and the
Ritsumeikan Trust Regulations for the Administrative Handling of Contracts
Ritsumeikan Trust Regulations for the Administrative Handling of Contracts By-Laws provide that when entering into contracts of a value less than
100,000 yen where there is a high degree of urgency, faculty members have By-Laws provide that when entering into contracts of a value less than
By-Laws provide that when entering into contracts of a value less than
100,000 yen where there is a high degree of urgency, faculty members may
100,000 yen where there is a high degree of urgency, faculty members may been allowed to place orders directly for themselves. These rules areplace orders directly for themselves. Moreover, faculty will be made aware ofplace orders directly for themselves. Moreover, faculty will be made aware of clearly stated in the Research Funds Usage Guidebook and further
this matter through information sessions on expenditure of research funds,
explained at the annual Research Grant Execution Briefing. Explanations
this matter through information sessions on expenditure of research funds,
the Research Funds Usage Guidebook and other means.
were also given to those who received research funding in the middle of
the Research Funds Usage Guidebook and other means.
the academic year and those who transferred from other universities.

4(6)In the event that the confirmation of receipt for goods cannot easily be carried out
by a person other than the one who placed the order, the confirmation of receipt
process for some goods may be omitted as an exception. When this is done, taking
the number of cases, potential risks, and other factors into consideration, thesampling method and ratio must be properly defined and regular ex post facto
confirmations must be carried out.

In cases where the research office is unable to carry out an inspection, an
Application for Special Inspection is submitted and approved by theWe will maintain the rule that the office conducts inspections whereverWe will maintain the rule that the office conducts inspections wherever
manager of the funds. In the case of special inspection, a photograph of thefeasible, by using inspection of photographic images as an exceptional
feasible, by using inspection of photographic images as an exceptional
unopened package must be submitted. In addition, although it is notmeasure. In the event that an inspection cannot be undertaken, researchers
measure. In the event that an inspection cannot be undertaken, researchers
possible to conduct pre-use inspections for items that are purchased andwill be obliged to submit an Application for Special Inspection.
will be obliged to submit an Application for Special Inspection.
consumed on site, it is stated in the Research Funds Usage Guidebook thatthe package and instruction manual of the item should be checked.

4(7)The confirmation of receipt for specialized services (e.g., the creation of databases,
programs, and digital content or the maintenance and inspection of equipment) shallbe carried out after stipulating clear and effective rules therefor.

We will ensure researchers are aware of the procedures relating toinspection in the Research Funds Usage Guidebook.

4(8)As a rule, the administrative arm of the institution shall manage employment,
including the confirmation of part-time employees’ work attendance.

Part-time employees themselves will submit their attendance sheets to the Part-time employees themselves submit their attendance sheets to the
Research Office through an online portal once monthly. We will outsource the Research Office through an online portal once monthly. We outsource theprocedures relating to employment of part-time employees to the On
procedures relating to employment of part-time employees to the On
Campus Student Job Center.
Campus Student Job Center.

Part-time employees themselves will submit their attendance sheets to the
Research Office through an online portal once monthly. We will outsource theprocedures relating to employment of part-time employees to the On
Campus Student Job Center.

Computers and other equipment that can be easily converted to cash will beappropriately managed.

Goods (i.e., desktop, notebook, and tablet PCs worth less than \100,000) and Goods (i.e., desktop, notebook, and tablet PCs worth less than \100,000)
supplies (i.e., items worth between \100,000 and \500,000 with a service life and supplies (i.e., items worth between \100,000 and \500,000 with aof at least one year) designated by the university as items that can be easily service life of at least one year) designated by the university as items thatconverted to cash will be registered in the accounting system managed with can be easily converted to cash were registered in the accounting system
a ledger created by the Research Office. The office will also distribute labels managed with a ledger created by the Research Office. The office also
at the time of inspection of receipt and will encourage faculty to affix them distributed labels at the time of inspection of receipt and encouraged
faculty to affix them to the goods.
to the goods.

Goods (i.e., desktop, notebook, and tablet PCs worth less than \100,000) andsupplies (i.e., items worth between \100,000 and \500,000 with a service lifeof at least one year) designated by the university as items that can be easily
converted to cash will be registered in the accounting system managed witha ledger created by the Research Office. The office will also distribute labelsat the time of inspection of receipt and will encourage faculty to affix themto the goods.

4(9)

-4-

The inspection method for specialized services is implemented as
stipulated in the Research Funds Usage Guidebook.

We will ensure researchers are aware of the procedures relating toinspection in the Research Funds Usage Guidebook.

4(10)

A framework will be developed by which the administrative arm can ascertain andconfirm the execution researchers’ official trip plans.

The Research Office will check the Official Trip Applications (official trip
schedule and attachments) and the official trip reports (documentation as
evidence, including proof of meetings and overnight stays) to confirm theexecution of official trip plans.

The Research Office checks the Official Trip Applications (official trip
schedule and attachments) and the Official Trip Reports (documentation as The Research Office will check the Official Trip Applications (official trip
schedule and attachments) and the official trip reports (documentation as
evidence, including proof of meetings and overnight stays) to confirm thedetails of any official research trip plans. In accordance with the revision to evidence, including proof of meetings and overnight stays) to confirm theexecution of official trip plans.
the "Ritsumeikan Travel Expense Payment Regulations," an online travel
expense application system was introduced in AY2022.

Section 5: Promotion of information dissemination and sharing
Category

Description of measures (Requirements for research institutions as outlined in
the revised Guidelines)

AY2023Plan for Preventing the Misuse of Public Research Funds

5(1)The institution shall establish a counter to accept consultations from within andThis is being handled by the Research Office, which continues to fulfill theoutside the institution regarding its rules for the usage of competitive research funds. role of consultation counter as it has in the past.

5(2)The institution will make public its policy regarding the handling of misuse ofcompetitive research funds.

Status of AY2023 Initiatives

AY2024 Plan for Preventing the Misuse of Public Research Funds

This is being handled by the Research Office, which continues to fulfill the This is being handled by the Research Office, which continues to fulfill therole of consultation counter as it has in the past.
role of consultation counter as it has in the past.

We have publicly released the i) Basic Policy on Prevention of Misconduct
We have publicly released the i) Basic Policy on Prevention of Misconduct
and Misuse related to Public Research Funds, the ii) Ritsumeikan Asia Pacific and Misuse related to Public Research Funds, the ii) Ritsumeikan Asia
Pacific University Research Code of Ethics, the iii) Ritsumeikan Asia
University Research Code of Ethics, the iii) Ritsumeikan Asia PacificPacific University Regulations for the Management of Public Research
University Regulations for the Management of Public Research Funds, theⅳ) Ritsumeikan Trust Report Handling Regulations, and the ⅴ) Ritsumeikan Funds, the ⅳ) Ritsumeikan Trust Report Handling Regulations, and the ⅴ)
Ritsumeikan Asia Pacific University Regulations for Conflict of Interest.
Asia Pacific University Regulations for Conflict of Interest.

We have publicly released the i) Basic Policy on Prevention of Misconduct
and Misuse related to Public Research Funds, the ii) Ritsumeikan Asia Pacific
University Research Code of Ethics, the iii) Ritsumeikan Asia Pacific
University Regulations for the Management of Public Research Funds, theⅳ) Ritsumeikan Trust Report Handling Regulations, and the ⅴ) Ritsumeikan
Asia Pacific University Regulations for Conflict of Interest.

AY2023Plan for Preventing the Misuse of Public Research Funds

AY2024 Plan for Preventing the Misuse of Public Research Funds

Section 6: Monitoring
Category

6(1)Description of measures (Requirements for research institutions as outlined in
the revised Guidelines)

OFFICE OF INSPECTIONS AND AUDITING
The office conducted internal audits in accordance with paragraph 1,
Article 39 of the Ritsumeikan Asia Pacific University Regulations on theManagement of Public Research Funds. The subject of these audits for
Audit type 2 was expenditure in AY2022.
OFFICE OF INSPECTIONS AND AUDITING
The office will conduct internal audits in accordance with paragraph 1, Article 1. Audits performed in AY2022(1)Audit type
39 of the Ritsumeikan Asia Pacific University Regulations on the1) Audit of implementation status of the Plan for Preventing the Misuse ofManagement of Public Research Funds. The subject of these audits will be
Public Research Funds
expenditure in AY2022.
2) Audits using focused sampling (document audit and risk-based audit)(2) Audit objects
1. Audits performed in AY2022
1) Audit type 1) APU AY2023 Plan for Preventing the Misuse of Public(1)Audit type
1) Audit of the management system and activities of the office in charge of Research Funds
2) Audit type 2)
the Plan for Preventing the Misuse of Public Research Funds
・Grant-in-Aid-funded projects
2) Audits using focused sampling (document audit and risk-based audit)
・RISTEX R&D Programs(2)Audit objects(3) Audit results1) APU Plan for Preventing Misuse of Public Research Funds for AY2023
1) Audit type 1
2)
Publicresearchfunds
asspecifiedin
Article2,
Section1of
theTo ensure the proper management of competitive research funds, the institution will
As a result of the implementation status of the Plan for Preventing the"Ritsumeikan Asia Pacific University Regulations for the Management of
put in place and operate institution-wide systems for monitoring and auditing.
Misuse of Public Research Funds for AY2023, the plan was generally
Public Research Funds"
properly implemented. We also confirmed that some of the missing
information in the Plan for Preventing the Misuse, which we pointed out inthe previous year's audit, has been remedied.
2) Audit type 2
Documentation and risk approach audits were performed and no
inadequacies were found.

ADMINISTRATION OFFICE
Based on Article 40 of the "Ritsumeikan Asia Pacific University Regulations
for the Management of Public Research Funds", we selected plural samples
from Public Research Fund projects and audited the evidence related withbudget.

6(2)Status of AY2023 Initiatives

The department in charge of internal audits shall have its position as an organ under
the direct supervision of the chief administrative officer clarified, and shall be
provided with enhanced practical authority.

1. Audits performed in AY2023(1)Audit type
1) Audit of the management system and activities of the office in charge of
the Plan for Preventing the Misuse of Public Research Funds
2) Audits using focused sampling (document audit and risk-based audit)(2)Audit objects
1) APU Plan for Preventing Misuse of Public Research Funds for AY2024
2) Public research funds as specified in Article 2, Section 1 of the"Ritsumeikan Asia Pacific University Regulations for the Management of
Public Research Funds"

ADMINISTRATION OFFICE
・At the time of the monitoring and inspection (January 2024), the
ADMINISTRATION OFFICE
monitoring and inspection was conducted on the detailed data that was
Based on Article 40 of the "Ritsumeikan Asia Pacific University Regulations
available for AY2023 public research funding (for the principal investigator).
for the Management of Public Research Funds", we selected plural samples
・No cases of improper or unintended use or suspected improper orfrom Public Research Fund projects and audited the evidence related with
unintended use was detected for any of the cases subject to inspection.
budget.
After implementation, a report on the inspection results was submitted to
the Research Office for the purpose of sharing information.

OFFICE OF INSPECTIONS AND AUDITINGIn the Internal Auditing Regulations, the Office of Inspections and Auditing is
OFFICE OF INSPECTIONS AND AUDITING
positioned as an organization that reports directly to the Chairman of the
The audit report summarizing the results of the internal audit was reported
Board of Trustees. Therefore, in accordance with the Ritsumeikan Asia
Pacific University Regulations for the Management of Public Research Funds, to the President, and then circulated to the Chief Administrator.
the results of the internal audit will be forwarded to the chief administrative
officer.

-5-

OFFICE OF INSPECTIONS AND AUDITING
The office will conduct internal audits in accordance with paragraph 1, Article
39 of the Ritsumeikan Asia Pacific University Regulations on theManagement of Public Research Funds. The subject of these audits for Audit
type 2 will be expenditure in AY2023.

OFFICE OF INSPECTIONS AND AUDITINGIn the Internal Auditing Regulations, the Office of Inspections and Auditing is
positioned as an organization that reports directly to the Chairman of theBoard of Trustees. Therefore, in accordance with paragraph 2, Article 39 of
the Ritsumeikan Asia Pacific University Regulations for the Management of
Public Research Funds, the results of the internal audit will be forwarded tothe chief administrative officer.

OFFICE OF INSPECTIONS AND AUDITING
1. Inspection of financial details
Checks will be conducted to verify whether the formal requirements foraccounting documents are met in light of the rules (e.g., support conditions
set by funding agencies, related laws and regulations, internal university
rules, etc.).
2. Verification of inadequacies in the management system for competitive
research funds
Verify whether the AY2023 Plan for Preventing the Misuse of Public
Research Funds is properly planned and implemented based on the"Guidelines for Management and Audit of Public Research Funds at
Research Institutions (Implementation Standards)" and other relevant
guidelines.

OFFICE OF INSPECTIONS AND AUDITING
1. Inspection of financial details
The office verified that funds were being used in compliance with thefunding rules of each funding organization, statutory provisions, and no
inadequacies were found.
2. Verification of inadequacies in the management system for competitive
research funds
The office verified that the AY2023 Plan for Preventing Misuse was being
formulated and implemented in accordance with the Ministry of Education,
Culture, Sports, Science and Technology’s Guidelines for Managing and
Auditing Public Research Funds at Research Institutions (Implementation
Standards), and items which needed to be improved upon were identified.
We also confirmed that some of the missing information in the Plan forPreventing the Misuse, which we pointed out in the previous year's audit,
has been remedied.

OFFICE OF INSPECTIONS AND AUDITING
1. Inspection of financial details
Checks will be conducted to verify whether the formal requirements foraccounting documents are met in light of the rules (e.g., support conditions
set by funding agencies, related laws and regulations, internal university
rules, etc.).
2. Verification of inadequacies in the management system for competitive
research funds
Verify whether the AY2024 Plan for Preventing the Misuse of Public
Research Funds is properly planned and implemented based on the"Guidelines for Management and Audit of Public Research Funds at
Research Institutions (Implementation Standards)" and other relevant
guidelines.

6(3)The department in charge of internal audits will check a certain number of financial
documents on a regular basis every year to make sure accounting documents fulfill
the formal requirements in accordance with rules. It will also check the system used
to manage competitive research funds for inadequacies.

6(4)OFFICE OF INSPECTIONS AND AUDITING
OFFICE OF INSPECTIONS AND AUDITING
We received the results of evidence inspections in the previous academic
In addition to its duties Section 6(3), the department in charge of internal audits will The office will conduct internal audits having analyzed the risks of misuse set
year from the office in charge of the Plan for Preventing the Misuse offorth in (i) of section 3-2 “Points to Note in Implementation” of the Ministrystrengthen its cooperation with the office in charge of the Plan for Preventing the
Public Research funds, and identified issues for audit based on theof Education, Culture, Sports, Science and Technology’s Guidelines for
Misuse of Public Research Funds in Section3-1. Considering the “Precautions on
information relating for factors leading to misuse that the office had
Implementation” presented in Section 3-1, it will conduct risk-based audits, including Managing and Auditing Public Research Funds at Research Institutions
detected. The risk-based audit was conducted in accordance to thean unannounced audit of strategic samples, for the risk of impropriety, after having(Implementation Standards) (revised February 1, 2021) and the factors thatmethods stated as examples in section 6 of the revised Guidelines. This
analyzed factors in line with the actual situation for the period in question.
may lead to misuse as identified by the office in charge of the Plan foraudit revealed no actual or suspected cases of inappropriate budget
Preventing the Misuse of Public Research Funds as stated in 3(2)-1 above.
execution.

OFFICE OF INSPECTIONS AND AUDITING
The office will conduct internal audits having analyzed the risks of misuse set
forth in (i) of section 3-2 “Points to Note in Implementation” of the Ministryof Education, Culture, Sports, Science and Technology’s Guidelines forManaging and Auditing Public Research Funds at Research Institutions(Implementation Standards) (revised February 1, 2021) and the factors that
may lead to misuse as identified by the office in charge of the Plan forPreventing the Misuse of Public Research Funds as stated in 3(2)-1 above.

6(5)OFFICE OF INSPECTIONS AND AUDITING
OFFICE OF INSPECTIONS AND AUDITINGIn the implementation of internal audits, the office will make, streamline, and In the implementation of internal audits, the office made, streamlined, andIn the implementation of internal audits, auditing plans shall be revised, streamlined,
optimized auditing plans in light of the results of past internal audits andoptimize auditing plans in light of the results of past internal audits andand optimized as needed in light of the results of past internal audits and factors
factors leading to misconduct identified in the course of evidence checks by factors leading to misconduct identified in the course of evidence checks
leading to misconduct identified in the course of monitoring by the general supervisor
the office in charge of the Plan for Preventing the Misuse of Public Research by the office in charge of the Plan for Preventing the Misuse of Public
and research compliance supervisors, and the quality of internal audits shall be raised
Research Funds monitoring. In the event of personnel transfers or otherFunds. Currently, the Office of Inspections and Auditing is composed of
by involving individuals with specialized knowledge (certified public accountants andtransfers of experienced staff, in addition to ensuring sufficient handover,highly experienced administrative staff members. They will work to raise
people with experience of internal audits in other institutions, etc.).
quality even further through participation in seminars held by the Institute of we also maintain and improve the quality of audits by attending seminars
conducted by the Institute of Internal Auditors.
Internal Auditors and the like.

OFFICE OF INSPECTIONS AND AUDITINGIn the implementation of internal audits, the office will make, streamline, andoptimize auditing plans in light of the results of past internal audits andfactors leading to misconduct identified in the course of evidence checks by
the office in charge of the Plan for Preventing the Misuse of Public ResearchFunds. They will continuously work to maintain and raise quality even further
through participation in seminars held by the Institute of Internal Auditors
and the like.

6(6)OFFICE OF INSPECTIONS AND AUDITING
The audit plan and results will be reported in accordance with the
In order to implement efficient, effective, and multi-faceted internal audits, therequirements of Article 13 of the Internal Auditing Regulations for “efforts
department in charge of internal audits shall strengthen collaboration with theto collaborate with the Auditor and the Certified Public Accountant”
auditors and accounting auditors, providing essential information and periodically(paragraph 1) and “reporting of auditing plans and audit results to thediscussing the status of provision and operation of internal controls related to the
Auditor”(paragraph 2). Moreover, the Auditor and Certified Publicprevention of misconduct in the institution, monitoring and internal audit methods,
and approaches to the management and administration of competitive research funds. Accountant attend discussion meetings, where plans and results of audits ofpublic research funds will be reported.

OFFICE OF INSPECTIONS AND AUDITING
The results of internal audits were reported to the Auditor case by case.
Moreover, the Auditor and Certified Public Accountant attended our
discussion meetings, where plans and results of audits of public researchfunds were reported.

OFFICE OF INSPECTIONS AND AUDITING
The audit plan and results will be reported in accordance with therequirements of Article 13 of the Internal Auditing Regulations for “efforts
to collaborate with the Auditor and the Certified Public Accountant”(paragraph 1) and “reporting of auditing plans and audit results to the
Auditor”(paragraph 2). Moreover, the Auditor and Certified Public
Accountant attend discussion meetings, where plans and results of audits ofpublic research funds will be reported.

6(7)The institution will cooperate with investigations listed in Section 7 (“Items to be
implemented by MEXT”), Paragraph 1, Item (iii).

The institution will provide the necessary cooperation in accordance with the The institution will provide the necessary cooperation in accordance with
Revised Guidelines.
the Revised Guidelines.

The institution will provide the necessary cooperation in accordance with the
Revised Guidelines.

6(8)The results of internal audits shall also be used in compliance education andawareness-raising activities to ensure they are understood and that similar risks do
not arise across the entire institution.

The results of internal audits will be utilized in awareness-raising activities
and thus made known across the entire institution and associated organs,and improvements made-6-

The results of internal audits were utilized in awareness-raising activities
and thus made known across the entire institution and associatedorganizations, and improvements were made.

The results of internal audits will be utilized in awareness-raising activities
and thus made known across the entire institution and associated organs,and improvements made