There was an inspection by JST in November 2022, and there was a case in which we were asked to confirm the suspected inappropriate use.

Although we have already alerted you to the inappropriate use of research funds and other resources for this project in September 2022, we would like to make you aware of this again.

In case of inappropriate use, even after the purchase, the adopter will be responsible for the cost of the research, regardless of the amount of money involved.
Please be careful when using research funds, etc., as this may cause disadvantages not only to you, but also to other faculty members and students affiliated with the University, such as the inability to apply for competitive research funds such as Grant-in-Aid for Scientific Research.

1. If items cannot be judged as essential for the execution of the research, you cannot purchase it
“e.g., Computers, tablets, smart phones, furniture, office supplies, etc.”

* We have actually had cases like this.
A SIM-free iPhone was purchased without prior consultation.

2. Expenditures are not allowed beyond the project support end date.
“e.g., Subscriptions, software licenses, etc.”

* We have actually had cases like this.
Data communication equipment was purchased with communication fees included, but the
communication availability period exceeded the end date of the project support.

3. Expenditures for the purpose of budget exhaustion are not permitted.
“e.g., Large purchases of consumables and reagents for experiments near the end of the support period.”

* We have actually had cases like this.
10,000 disposable gloves for experiments were purchased just before the end of the support period.

2022.09.20【Reference】Inappropriate Use of Research Funds

Recently, there have been a number of cases of inappropriate use of research funds (including Next Generation Plus) from the Cross-border Doctoral Fellowship for Science and Engineering Project.
As stated in the guidelines and FAQ, the ownership of items purchased with the project funds belongs to the university. They are not the property of the adopted students. In principle, the items cannot be used at home, and therefore, the items cannot be delivered to the home address.

When using research funds, please make purchases after careful consideration of the purpose of use and whether the purchase method is appropriate. In particular, goods and general-purpose items that are not indispensable for conducting research cannot be paid for from the research funds of this project.

Inappropriate examples:

• Computers, tablets, etc. intended for use other than research
• Fixtures (desks, bookshelves, etc.) *Except for items deemed essential for the installation of experimental equipment, etc.
• Office supplies (paper, stationery, etc.)
• Souvenirs for participants of questionnaires
• Plastic bags for purchasing goods, etc.

Items that are suspected to be for personal use cannot be purchased from this expense!
Do not take purchased items home!
The items should be delivered to the laboratory, not to your home!

Please review the guidelines and FAQs before using your research funds.
Also, if you are in doubt about whether an expense can be spent, please be sure to contact the secretariat before placing an order or making a purchase.

*See also: Guidelines　4. Use of research funds

4-1.　Foreword

Keep in mind that research funds are covered by the precious taxes from the people. You must use the budget fairly and efficiently. Please pay attention to the following things and use the research funds so that you can fulfill your accountability. In addition, please note that this project will be subjected to inspections such by the Board of Audit and JST later.

☞ Excerpt from JST Administrative Instructions 1.1

Purposeful	Do you carry your work based on purpose of this project? Are you spending necessary expenses for this project?
Economical	Are you carrying out your work at a cost lower than the budget?
Efficiency	Are you maximizing the results in comparison with the cost when implementing this project? (How is it cost-effective?)
Effectiveness	Does the result of this project and the usage of the budget achieve the intended purpose?
Compliance	Is accounting performed based on the rules of the executing agency, this manual, and the grant guidelines?
Correctness	Is the accounting process performed accurately? Are the report documents prepared correctly?