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).
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).
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.