Misconduct Prevention Plan for Public Research Funds

The Okinawa Institute of Science and Technology School Corporation
Misconduct Prevention Plan for Public Research Funds

March 31, 2017
Approved by the Dean of Research

 To ensure the legitimate utilization and management of public research funds, the Okinawa Institute of Science and Technology School Corporation has implemented the Okinawa Institute of Science Technology School Corporation Misconduct Prevention Plan for Public Research Funds as follows in Section 4.14.1.2 of the Okinawa Institute of Science and Technology School Corporation Library of Policies, Rules & Procedures. Public research funds mean all the University's public research funding sourced from subsidy for operations, competitive grants such as Kakenhi, or sponsored research funding.

 The Misconduct Prevention Plan has been developed with specific prevention measures, to address various control risk factors Known to facilitate fraud, based on the Guidelines for Managing and Auditing Public Research Funds at Research Institutions (implementation standards) (Approved by the Minister of Education, Culture, Sports, Science and Technology on February 15, 2007; revised on February 18, 2014).

1. Clarification of the responsibility system

Fraud Control Risk Factor Prevention measures Responsible Sections
Lack of clarity concerning the responsibility system Lack of a webpage clearly describing information concerning the responsibility system, information concerning the system is not sufficiently publicized and disseminated, either internally and externally. Put in place a webpage clearly describing the responsibility system to improve publication and dissemination. Office of the Dean of Research

2. Development of an environment as a foundation for proper operation and management

Fraud Control Risk Factor Prevention measures Responsible Sections
Insufficient understanding of rules and regulations pertaining to the use of funds Researchers do not have sufficient knowledge about Japanese public research funds and understanding of the rules pertaining to the use of the funds. Require researchers to take an appropriate course to learn the basic rules pertaining to the use of grants, using e-learning manuals including JSPS Green Book. Also, confirm compliance with this learning requirement and encourage researchers who have not taken the course to take it. Office of the Dean of Research
Raising awareness of the nature and restrictions on the use of public funds Researchers are insufficiently aware enough of the fact that the tax money is the ultimate source of most public research funds. Provide compliance education to promote understanding of the effect of misusing public research funds and other related matters to young researchers with little or no experience in the use of public research funds. Compliance Section

3. Understanding the control risk factors leading to fraud and formulating and implementing misconduct prevention measures

Fraud Control Risk Factor Prevention measures Responsible Sections
Understanding the risk factors leading to fraud Insufficient analysis of the control risk factors leading to the occurrence of fraud results in ineffective fraud prevention measures. Analyze the control risk factors leading to fraud at the Graduate University based on the “risks that generally deem to result in fraud” in the self-inspection check sheet and develop an effective misconduct prevention plans. Office of the Dean of Research
Grants and Research Collaborations Section
Business Development Section
Division for Financial Management

Compliance Section

4. Activities essential to proper operations and the use and management of public research funds

Fraud Control Risk Factor Prevention measures Responsible Sections
Improper budget management Because the status of budget execution is not properly tracked and adjusted, certain situations arise such as concentrated execution of budget at the end of a fiscal year. Check the status of budget execution against the relevant research plan periodically, and require improvement if necessary. For faculty members with low execution rates, provide guidance for carry-over or return of research funding or other necessary procedures upon hearing from them. Office of the Dean of Research
Grants and Research Collaborations Section
Business Development Section
Insufficient identification of budget sources Individuals are insufficiently aware of the need to identify a budget source when ordering or committing funds. Provide seminars and individual guidance to ensure identification of a budget source when ordering or committing funds, to facilitate awareness and precise understanding of the execution status. Office of the Dean of Research
Grants and Research Collaborations Section
Business Development
Unintended use of public research funds Items deemed not directly related to research can be purchased. Make the Guidelines Concerning Appropriate Use of Research Funds well known to persons involved.
(Dissemination of PRP28.2.4. Business Purpose)
Conduct internal audits of small orders.
Office of the Dean of Research

Compliance Section
Proper management of high liquidity consumables High liquidity consumables are not properly managed. Make the newly established asset management rules regarding high liquidity consumables well known to persons involved.
Carry out inspections of assets (including high liquidity consumables).
Carry out internal audits of small orders (already described above).
Accounting Section

Compliance Section
Ensuring confirmation of the receipt of deliveries Ensuring confirmation of deliveries to be done by a third party, measures to prevent overly close relationship with contractors (including analysis of order data). Enhance the function of the Inspection Center to inspect all items.
Carry out internal audits of the effectiveness of fraud risk control measures.
Procurement and Supplies
Section

Compliance Section
Appropriate travel budget execution Confirmation of the facts regarding business travels (such as long-term oversea travels for discussion) and other procedures are not appropriately conducted. Confirm evidences of travel purposes for all business travels.
Carry out internal audits regarding travel expenses.
Division for Financial
Management

Compliance Section

5. Construction of a system to ensure the transmission of information

Fraud Control Risk Factor Prevention measures Responsible Sections
Insufficient uniformity in rules concerning the use of funds Budgets can be executed based on incorrect rules, when rules concerning the use of funds are not uniform or when instructions differ by person. For external funds accessible by a for broad category of candidate users such as Kakenhi, hold regular seminars on rules for using the funds.
For other external funds, accessible only to a limited number of grant holders, inform relevant persons of the rules for using those funds.
Provide monthly training to all the new employees (faculty, technicians, and administrative staff). Require oaths from them as declaration of their compliance with the applicable rules.
Grants and Research Collaborations Section

Business Development Section

Compliance Section

6. Monitoring

Fraud Control Risk Factor Prevention measures Responsible Sections
Examination and monitoring Implementation, monitoring and internal audit of measures to prevent misconduct are inadequate, the risk that fraud will occur increases. Regarding the status of implementing misconduct prevention plans for research funds, examine the organization and details of implementation, as well as providing guidance and advices to each responsible unit. Compliance Section

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Contact

Office of the Dean of Research
dean_of_res@oist.jp