27.3.2 Budgetary Breakdown Structure, Budgetary Units and budget authority

The budget of the University is compiled, executed and monitored according to a hierarchical structure, the Budgetary Breakdown Structure that reflects the University organization to the largest possible extent (Fig.1).

Figure 1

Each  Budgetary Unit  is managed by a budget owner: “budget supervisor” at the Division level /Office equivalent or “budget holder” for Research Unit/Section level and below.

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 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.

In the event that a budget supervisor is unable to act or a position becomes vacant, the COO shall appoint a proxy to whom budgetary authority is formally delegated until the position has been filled.