Stop Inappropriate Use of Research Funds!
Know the rules; use it appropriately!
Policies on the prevention of inappropriate use put forward by Hiroshima University are applicable
to all expenses managed by the University.
One must be aware that research funds are not private money, but money entrusted by the people.
For whatever purpose, one is not allowed to make any inaccurate or false statements.
What isinappropriate useof research funds

Hiroshima University defines "inappropriate use" as “Use for other purposes” in violationof the grant decision or grant conditions, etc., “False claims” which are fictitious claims
or fictitious transactions based on falsehood, and “Violations of relevant laws andregulations”.
Article 2, Paragraph 3 of the Rules regarding the prevention of inappropriate use of research funds at Hiroshima University

Typicalexamples of
inappropriate use

Making the University pay for fabricating transactions and having the trader manage the money

Deposits

Fabricatedbusinesstrip

This is the act of asking a trader to fabricate a transaction and demand the University to make a payment even when nogoods are delivered, then the amount paid is managed by the trader.

Fabricating a business trip report with false dates or entirely false content (no trip has takenplace) to demand payment from the University.
This is the act of reporting a false trip to the University and having the University pay the travel expenses, even though theperson did not actually travel, shortened the trip, or changed the means of transportation.

Withholding facts regarding travel expenses paid by another organization and asking theDouble
University to pay for that same business trip.
payment ofThis is the act of reporting the same trip (including cases where the itinerary overlaps) to both the University and anothertravelorganization without reporting the fact that travel expenses have been paid for by the other organization. Thus, having both
expensesorganizations pay for the trip, and receiving duplicate travel expenses.
FabricatedrewardCollecting
reimbursed money
is prohibited

Fabricating an entire project to demand a reward from the University.
This is the act of falsely reporting to the University that work has been performed, when in fact no work has been performed,
and having the University pay a reward.

Regardless of the name of the act or whether it is consented to, collecting reimbursedmoney that has been properly paid to students is considered socially inappropriate andmay lead to suspicion, it is therefore prohibited by Hiroshima University.
If you do not know the rules of the University or the rules of use of the funding agency, you may be
involved in inappropriate use of research funds. Don't hand over documents or money you don't
understand as you are instructed to!
If you receive such instructions from your academic advisor or supervisor, please do not hesitate
to consult with the general consultation office or the administrative office of your department.

General consultation office for administrative procedures andusage rules of research funds
Chief Manager of the Planning Group in the Office of Research and AcademiaGovernment-Community Collaboration. (2nd Floor, Administration Bureau)
TEL 082-424-5860 extension 5860
Mail gakujutu-k-gl@office.hiroshima-u.ac.jp
If you have any problems or there are any unclear points concerning procedures
such as budget allocation and accounting procedures, please consult the following:
Zaimu Concierge
Contact person of Financial Planning Group
Mail zaimu-concierge@office.hiroshima-u.ac.jp

Contact office for inappropriate use of research funds
The whistleblower will not receive any disadvantageous treatment forreporting.
In the event of any disadvantage, we will take remedial measures.
<On-campus contact>
Audit Office (6th floor, Administration Bureau)
TEL 082-424-6068 extension 6068
Mail kansa-situcho@office.hiroshima-u.ac.jp<Off-campus contact>
Sato Law Firms (Attorney in charge, Takafumi Sato)
TEL 082-227-1246

Persons in charge of accounting affairs at each department, bureau, etc.
Please refer to the “Portal Contacts” section of the Iroha “Accounting Support
Portal"The Research Ethics and Integrity Promotion Office, Hiroshima University