27.5.2 Multi-annual planning
The University plans its budget and monitors its execution on an annual basis. Accounting rules applying to the main source of the University funding, subsidies for Operation from the Japanese Government (Hojokin) do not allow for multiannual budgeting, in principle.
When other sources of funding allow the University to make a multi-annual plan or when a project requires multi-annual budget planning, the Budget Supervisors and the Budget Section shall consider how to include such needs in the planning process. The Budget Supervisor requiring multi-annual budget planning is responsible for communicating its specific requirements to the Budget Section.
Please see the guidelines of multi-year contract and contract crossing the fiscal year end [link: ].