H.08 Business and Finance
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On this page:
UH Hilo Policies and Procedures
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University of Hawaiʻi Policies and Procedures
Hawaiʻi Revised Statutes: Chapter 103D Hawaiʻi Public Procurement Code
Board of Regents Policies
- RP 8.201: Contracts and Official Documents
- RP 8.202: Designation of Depositories, Checks and Vouchers
- RP 8.203: Reserve Policy
- RP 8.204: University Budget (Operating and Capital Improvements)
- RP 8.205: University Projects
- RP 8.206: Purchases and Equipment Capitalization
- RP 8.207: Investments
- RP 8.208: Travel
- RP 8.209: Gifts
- RP 8.210: Fund Raising
UH Systemwide Executive Policies
- EP 8.105: Delegation of Authority to Execute Contracts for Goods, Services, and Construction; Granting Concessions and Cooperative Agreements
- EP 8.107: Delegation of Authority to Execute Contracts Goods, Services, and Construction Less Than $25,000
- EP 8.108: Delegation of Authority to Develop Purchasing Card Program Policies and Procedures
- EP 8.110: Delegation of Authority to Execute Contracts for Ticket Sales for Non-University of Hawaiʻi Athletic Events Using University Ticketing System
- EP 8.111: Delegation of Authority to Execute Contracts for Procuring Goods and Services and Entering into Athletic Contest and Revenue-Generating Agreements for the Office of Intercollegiate Athletics,University of Hawaiʻi at Mānoa
- EP 8.112: Delegation of Authority to Execute Revenue-Generating Corporate Sponsorship Agreements for the Office of Intercollegiate Athletics, University of Hawaiʻi at Hilo
- EP 8.200: Policy on Contracts and Signing Authority
- EP 8.201: Cash Management And Short-Term Investment of Operating Funds
- EP 8.204: University Audits
- EP 8.205: Indicia and Licensing Policy
- EP 8.207: Risk Management
- EP 8.208: Travel
- EP 8.209: Fund Raising
- EP 8.210: Systemwide Financial Reserves
UH Systemwide Administrative Procedures
- AP 8.025: Fiscal Responsibilities within the University
- AP 8.026: Appointment of Fiscal Administrators and Assistant Fiscal Administrators
- AP 8.200: Overview
- AP 8.215: Definitions
- AP 8.220: General Principles
- OPM Form 138 - Request for Exemption from Chapter 103D
- OPM Form 149 - Amendment to Request of Exemption from Chapter 103D
- OPM Form 150 - Notice of Exemption from Chapter 103D
- OPM Form 151 - Notice of Amendment to Exemption from Chapter 103D
- OPRPM Form 100: Purchase Order Log
- OPRPM Form 89: Annual Declaration of Receipt of Gifts and Gratuities Compliance with Standards of Conduct
- Publication-1: Information on Hawaii State Taxes Administered by the Department of Taxation
- AP 8.225: Limitations in Purchasing
- AP 8.230: Contracting for Services
- OPM Form 63 - Services Contract
- OPRPM Form 107G: University of Hawaii Agreement for Service
- UH Form 78: Independent Contractor Questionnaire
- Independent Contractors
- AP 8.235: Competitive Sealed Bidding
- OPM Form 68 - Information Required for Formal Bid
- AP 8.240: Competitive Sealed Proposals
- AP 8.245: Professional Services Procurement
- OPM Form 134 - Evaluation Summary Abstract
- OPM Form 153 - Individual Evaluation Form
- OPM Form 156 - Attestation
- AP 8.250: Small Purchase – Goods and Services
- OPM Form 148 - Request for Exception to Use of SuperQuote
- OPM Form 31 - Record of Verbal Quotations
- OPM Form 32 - Request for Quotation (RFQ) Form
- OPM Form 95 - Determination of Cost or Price Reasonableness
- OPM Form 31 - Instructions
- OPM Form 32 - Instructions
- AP 8.255: Sole Source Procurement
- OPM Form 110 - Notice of Sole Source
- OPM Form 111 - Notice of Amendment to Sole Source
- OPM Form 144 - Sole Brand Justification
- OPM Form 65 - Request for Sole Source
- Instructions for Preparation of University of Hawaii Notice of Amendment to Sole Source Form
- Instructions for Preparation of University of Hawaii Notice to Sole Source Form
- AP 8.260: Emergency Procurement
- OPM Form 152 - Request for Emergency Procurement
- AP 8.265: Specialized Purchasing
- AP 8.266: Purchasing Cards
- AP 8.270: Types of Contracts
- AP 8.275: Contract Formation and Administration
- OPM Form 127a - Transmittal of Contract or Purchase Order
- OPM Form 127b - Contract Completion Form
- OPM Form 154 - Request for Advance Payment
- OPM Form 90 - Assignment of Payment
- OPM Form 98 - Vendor Evaluation
- AP 8.281: Construction and Professional Services in Support of Construction
- FCO-001 - Request for Procurement Services
- FCO-006 - Request Approval of Consultant Selection
- FCO-007 - Recommendation to Award
- OPM Form 95 - Determination of Cost or Price Reasonableness
- OPRPM Form 110 - University of Hawaii Notice of Sole Source
- OPRPM Form 111 - University of Hawaii Amendment to Notice of Sole Source
- OPRPM Form 127b - Completion Report for Contract Purchase Order
- OPRPM Form 144 - Sole Brand Justification
- OPRPM Form 152 - University of Hawaii Request for Emergency Procurement
- OPRPM Form 155 - Construction Awards Reporting Info
- OPRPM Form 65 - Request for Sole Source
- SPO-024 - Attestation Serving on Committee
- SPO-036UH - University Procurement Delegation
- SPO 44 - Review Select Evaluate Committee Member Qualifications
- UH CIP Contract Encumbrance and Payment Form
- FCO-003 & FCO-004 - RFP Evaluation Form
- FCO-005 - Selection Committee Memorandum for File
- MOA Template
- Notes of Revision - January 2018
- Notes of Revision - July 2018
- Notes of Revision - May 2017
- Requirements of Chapter 104 HRS
- SPO-036UH - University Procurement Delegation Form Instructions
- AP 8.285: Cost or Price Reasonableness
- OPM Form 95 - Determination of Cost or Price Reasonableness
- AP 8.290: Requirements of Federally Funded Purchases
- AP 8.300: Interests in Real Property
- AP 8.305: Use of Non-University Space and Facilities
- AP 8.350: Concessions
- AP 8.375: Fund Raising by a Recognized University Affiliated Volunteer Group or Non-Profit Organization
- AP 8.400: Risk Management Guidelines and Procedures
- Driver's Report of Accident
- OPRPRM Form 67: Claim for Damage or Injury
- RMA-001: Automobile Loss Notice
- RML-001: Incident Accident Report
- RMP-001: Report of Loss or Damage of State Property
- State Insurance Policy Letter
- AP 8.509: Property and Equipment Overview
- Attachment 1: PFMO-31 Property Loan and Indemnification by Non-University Personnel
- Attachment 5: RMP-001 State of Hawaii Report of Loss or Damage of State Property
- Attachment 2: PFMO-73 Fabricated Equipment
- Attachment 3: PFMO-73C Substantial Completion of Fabricated Equipment
- Attachment 4: PFMO-75 Relief of Accountability for Non-Expendable Personal Property (Title Not Vested with University)
- Attachment 6: SPO Form 26 State of Hawaii Transfer of Property
- AP 8.510: Loaned Property, Personally Owned Property, and Collections
- Attachment 1: PFMO-31 Property Loan and Indemnification by Non-University Personnel
- AP 8.512: Identification of Property
- AP 8.516: Property and Equipment Valuation (formerly Valuation of University Equipment)
- AP 8.521: Property and Equipment Acquisition
- Attachment 1: PFMO-73 Fabricated Equipment
- Attachment 2: PFMO-73C Substantial Completion of Fabricated Equipment
- AP 8.523: Receiving Property and Equipment
- AP 8.524: Property and Equipment Maintenance
- AP 8.530: Property and Equipment Storage and Movement
- AP 8.536: Subcontract Control of Government Property
- AP 8.539: Property and Equipment Record Maintenance
- AP 8.540: Physical Inventory
- Attachment 1: RMP-001 Report of Loss or Damage of State Property
- AP 8.541: Property and Equipment Management Reports
- AP 8.542: Property and Equipment Utilization
- AP 8.543: Property and Equipment Transfer and Retirement
- Attachment 1: PFMO-75 Request for Relief of Accountability for Non-Expendable Personal Property (Title Not Vested with University)
- Attachment 2: RMP-001 State of Hawaii Report of Loss or Damage of State Property
- Attachment 3: SPO-019 State of Hawaii Excess State Property
- Attachment 4: SPO Form 26 State of Hawaii Transfer of Property
- AP 8.550: Capitalization
- Attachment 1: Examples of Capitalized Assets and Expenditures
- Attachment 2: Depreciation Schedules by Asset Classification
- AP 8.555: Impairment of Capital Assets and Retirement of Real Property
- Attachment 1: Asset Impairment Decision Process
- Attachment 2: Measurement of Asset Impairment
- AP 8.560: Post-Issuance Tax Compliance Procedures for Tax-Exempt and Build America Bonds
- AP 8.561: Tax Treatment of Non-Service Financial Assistance for Individuals
- Attachment 1: Tax Treatment for Scholarship and Fellowship Matrix
- Attachment 2: RCUH Scholarship Fellowship Expense Summary Tracking Sheet
- AP 8.571:University of Hawaiʻi at Mānoa Athletics Ticket Sales for Events that are not University of Hawaiʻi Athletic Competitions and that Involve Payments to Non- University of Hawaiʻi Entities
- AP 8.602: General Ledger
- AP 8.611: Account Code
- Attachment 1: KFS Account Code Ranges
- Attachment 2: Chart of Account Attributes
- Attachment 3: Payroll Twelve Digit Account Code Structure
- AP 8.612: Establishment and Maintenance of Account Codes
- AP 8.615: Object Codes
- Attachment 1: GALC-25 Object Code Maintenance
- Attachment 2: Object Code Attribute Table
- AP 8.617: Revenue and Higher Education Function Codes
- AP 8.619: Fund Groups
- AP 8.620: Gifts
- AP 8.621: Delinquent Financial Obligation Tax Setoff Hearings
- AP 8.622: University Endowments
- Attachment 1: University of Hawaii Endowment Account
- Attachment 2: Endowment Fund Policies and Procedures
- Attachment 3: Endowment Fund Account Annual Spending Report
- AP 8.635: Accounting For Leases
- AP 8.636: Supply Inventory
- AP 8.641: Journal Entries
- Attachment 1: Most Commonly Used Non-Mandatory Transfer Object Codes
- AP 8.650: Continuation and General Clearing Accounts
- Attachment 1 Creating Continuation Accts Table
- Attachment 2 Continuation Acct Attribute Table
- AP 8.651: Non-Student Accounts Receivable and Delinquent Financial Obligations
- Attachment 1: Standard UH Invoice Form
- Attachment 2: Request to Maintain Detail Accounts Receivable Transactions in a Departmental System
- Attachment 3: UGC’s Guidelines for Requests to Write-Off Uncollectible Accounts
- Attachment 4: Request to Write Off Uncollectible Accounts
- AP 8.671: Year-End Accounting Data
- AP 8.685: Cancellation or Replacement of University of Hawaii General Account Checks
- Attachment 1: GALC-625 Stop Payment Cancellation Reissue Request
- Attachment 2: Customer Claim Form (BOH) and Customer Affidavit
- AP 8.686: Terminal Vacation Payout
- AP 8.701: Receipting and Depositing of Funds Received by the University
- AP 8.702: Establishment of Electronic Funds Transfer and Receipt of Funds
- UH EFT Form
- AP 8.710: Credit Card Program
- Appendix A - UH PCI Technical Guidelines (2021-10)
- Appendix B – Payment Card Program Request Form
- Appendix C - UH PCI Incident Response Plan Guidelines
- AP 8.731: Student Accounts Receivable and Delinquent Financial Obligations
- Attachment 1: Notification of Delinquent Financial Obligation (Sample)
- AP 8.740: Dishonored Checks
- AP 8.750: Establishment and Maintenance of Change Funds
- AP 8.760: IRS Compliance for Reporting Cash Payments Over $10,000
- Attachment 1: Form 8300 Tracking Spreadsheet
- Attachment 2: Sample Annual Statement Letter to Individuals
- AP 8.770: Student Refunds
- AP 8.802: Requirement of Direct Deposit and/or ACH
- AP 8.806: Roles and Responsibilities for Payment Transaction Processing
- AP 8.808: Bank Wire Transfer
- Attachment 1: Wire Transfer Form
- AP 8.851: Employee Out-of-State and Intra-State Travel
- AP 8.852: Personal Automobile Mileage Voucher
- Attachment 1: DISB 33 Personal Automobile Mileage Voucher
- AP 8.853: Mobile Devices and Related Communications Services Program
- AP 8.863: Relocation Allowances
- AP 8.867: [Information Reporting on 1099-MISC and Backup Withholding on Payments](https://www.hawaii.edu/policy/AP8.8672
- Attachment 2: DISB WH-1 2022
- Attachment 5: 1099-MISC with Instructions
- Attachment 6: 1099-NEC with Instructions
- AP 8.868: Reporting and Withholding on Payments to Nonresident Aliens and Foreign Corporations
- DISB WH-1 2022
- Form 1042-S with Instructions 2022
- US Tax Treaties by Country
- Matrix for Payment Processing for Nonresident Aliens by Visa Type 2022
- Form 1042 with Instructions 2022
- US Tax Treaties - Royalties
- Form W-8BEN with Instructions 2022
- Form W-8BEN-E with Instructions 2022
- Form W-8 ECI with Instructions 2022
- AP 8.870: Pay Types and Pay Days
- AP 8.871: Distribution and Security of Paychecks
- AP 8.873: Payroll Processing Cycle Deadlines
- Attachment 1: Lag Payroll (external link)
- Attachment 2: After-the-Fact Payroll (external link)
- Attachment 3: Student Timesheets (SECE) Payroll (external link)
- Attachment 4: Casual and Overload (TAPS) Payroll
- AP 8.876: Overtime Authorization and Compensation
- Attachment 1: Request for Overtime Work (UH Form 10)
- Attachment 2: State of Hawaii Individual Timesheet (SAF D-55)
- AP 8.877: Salary and Wage Overpayment Recovery
- Attachment 1: Exhibit A - Notification of Salary or Wage Overpayment
- Attachment 2: Exhibit B - Overpayment Worksheet
- Attachment 3: Exhibit C - Response to Salary or Wage Overpayment Notice
- Attachment 4: Exhibit D - Agreement to Apply Vacation and-or Compensory Time Off Credits to Repay Compensation Overpayment
- Attachment 5: Exhibit E - Sample Salary Assignment-Cancellation (Set Dollar Amount)
- Attachment 6: Exhibit F - Sample Salary Assignment-Cancellation (Percentage)
- Attachment 7: Exhibit G - Request for Adminsitrative Hearing for Salary Overpayment
- Attachment 8: Exhibit H - Sample Disbursement Voucher to Director of Finance
- Attachment 9: Exhibit I - Redacted Salary Overpayment Worksheet to be Attached to DV
- AP 8.879: Post Death Payments
- Attachment 1: Form letter
- Attachment 2: Net Pay Worksheet
- AP 8.926: Administrative and Financial Management Requirements for Extramurally Financed Research and Training Programs/Activities of the University of Hawaiʻi (UH)
- AP 8.927: Facilities & Administrative Cost Charges in Contracts and Grants
- AP 8.951: Accounting for Federally Matching Equipment Grants