MURATA SCIENCE FOUNDATION Financial Guidelines for Research support

MURATA SCIENCE FOUNDATION Financial Guidelines for Research support EFFECTIVE from 2019 1

2. Financial Regulations A. General regulations I. All evidences and explanations shall make it clear that payments have been properly made. ⇒Evidence must show that payments have been already made. Therefore, any other documents than receipts like Invoices, Delivery Notes, Purchase Orders, Requisition Orders etc. are basically not regarded as sufficient evidence. II. All expenses must have been already paid, and corresponding receipts must be dated within the period specified in the contract. III. Failure to comply with the regulations results in forfeiting the right to apply for the Murata Science Foundation’s future financial supports. 2

2. Financial Regulations B. Travel Expense I. Categories 1) : Two types of travel a. International --- Going to foreign country b. Domestic --- Only with “Overnight” * : Go to the same or close city of MI’s location and back in the same day is regarded as “visit”, not as “Travel”. In such cases only actual transportation costs are claimable. 2) What “Travel Expense” means : a. Transportation Cost (Air Fare, Long-distance Bus/Train, Rent-a-car etc. ) --- Always Actual Cost based upon receipts b. Travel Allowance ( = Accommodation Cost + Daily allowance <Per Diem>) i) Accommodation cost shall be payable either upon receipts or table, within ceiling ii) Daily Allowance (Per Diem) shall be payable upon table, within ceiling II. Necessary Support Documents Boarding Pass (In the cases of using airplanes) 3

2. Financial Regulations B. Travel Expense (2) III. Allowance Table Daily allowance and accommodation allowance during the international/domestic Travel are to follow the rates set in the table. IV. Remarks Note 1: Only for domestic travel with overnight, Daily Allowance (per diem) and Accommodation Allowance are claimable. Note 2: Supported business Travels must be separated from private Travels, not in the same itinerary. 4

2. Financial Regulations V. Allowance Table Class Category Staff 1 2 Student/ Lab technician Japan Singapore Other ASEAN Domestic Travel * countries Daily allowance Accom Daily allowance Accom 35 120 30 90 15 70 20 100 20 70 15 70 5

2. Financial Regulations C. Evidence of money exchange When you exchange and spend money in other currency, please record the payment in originally booking currency, converted from the disbursed currency using the rate stated on evidence such as actual exchange slip. Using actual exchange rates for the payment date announced by Central Bank etc (Middle rate). from web site, or using internal average rates (e. g. monthly exchange rate) are also acceptable. This is to reflect the current fluctuation of the currency. We recommend each researcher to convert ALL the remitted amount at once into your own currency, and keep paying only in your own currency, if possible. In this case you can only provide exchange rate evidence for the first conversion. D. Two or more quotations Two quotations are required for a receipt/one time payment that costs more than US$1, 000 in total, to purchase the cheaper one. This is applied for ALL payments except Travel expenses and commissioned work. E. Commissioned/labor work For members in the research team or/and hire persons outside the research team or outsource some work for research purpose F. Overhead fee (10% of total fund) are charged by the university for management fee, facilities, etc. 6

2. Financial Regulations Example of expenses 1. “Equipment and tools” Expenses for purchasing equipment, facilities, computers, accessories, computer software, etc. 2. “Parts and materials” Expenses including parts and materials for modifying equipment and tools, experimental samples, chemicals, etc. 3. “Other” Expenses including office supplies (papers and recording materials), computer expendables (FD, optical disks, printer inks), printers and copy machines, travel and communication, shipping, books and literatures, equipment modification, various fees (lease fees, analytical fees, computer user fees, rewards), etc. 7