UH System Policies and Procedures
- Board of Regents Policies
- Executive Policies
- + 1. General Provisions
- + 2. Administration
- + 3. Organization
- + 4. Planning
- + 5. Academic Affairs
- + 6. Tuition, Financial Assistance, and Fees
- + 7. Student Affairs
8. Business and Finance
- 025. Fiscal Responsibilities within the University
- 026. Appointment of Fiscal Administrators and Assistant Fiscal Administrators
- 200. Overview
- 215. Definitions
- 220. General Principles
- 225. Limitations in Purchasing
- 230. Contracting for Services
- 235. Competitive Sealed Bidding
- 240. Competitive Sealed Proposals
- 245. Professional Services Procurement
- 246. Professional Services Procurement for Architects, Engineers, Land Surveyors, and Landscape Architects
- 250. Small Purchases
- 255. Sole Source Procurement
- 260. Emergency Procurement
- 265. Specialized Purchasing
- 266. Purchasing Cards
- 270. Types of Contracts
- 275. Contract Formation and Administration
- 281. Construction and Professional Services in Support of Construction
- 285. Cost or Price Reasonableness
- 290. Requirements of Federally Funded Purchases
- 295. Small Business and Small Disadvantaged Business Programs
- 300. Interests in Real Property
- 305. Use of Non-University Space and Facilities
- 350. Concessions
- 375. Fund Raising by a Recognized University Affiliated Volunteer Group or Non-Profit Organization
- 400. Risk Management Guidelines and Procedures
- 450. Records Management Guidelines and Procedures
- 509. Property and Equipment Overview
- 510. Loaned Property, Personally Owned Property, and Collections
- 512. Identification of Property
- 516. Property and Equipment Valuation (formerly Valuation of University Equipment)
- 521. Property and Equipment Acquisition
- 523. Receiving Property and Equipment
- 524. Property and Equipment Maintenance
- 530. Property and Equipment Storage and Movement
- 536. Subcontract Control of Government Property
- 539. Property and Equipment Record Maintenance
- 540. Physical Inventory
- 541. Property and Equipment Management Reports
- 542. Property and Equipment Utilization
- 543. Property and Equipment Transfer and Retirement
- 550. Capitalization
- 555. Impairment of Capital Assets and Retirement of Real Property
- 560. Post-Issuance Tax Compliance Procedures for Tax-Exempt and Build America Bonds
- 561. Tax Treatment of Non-Service Financial Assistance for Individuals
- 571. Administrative Procedure AP 8.571, University of Hawai‘i at Mānoa Athletics Ticket Sales for Events that are not University of Hawai‘i Athletic Competitions and that Involve Payments to Non- University of Hawai‘i Entities
- 602. General Ledger
- 611. Account Code
- 612. Establishment and Maintenance of Account Codes
- 615. Object Codes
- 617. Revenue and Higher Education Function Codes
- 619. Fund Groups
- 620. Gifts
- 621. Delinquent Financial Obligation Tax Setoff Hearings
- 622. University Endowments
- 635. Accounting For Leases
- 636. Supply Inventory
- 641. Journal Entries
- 650. Continuation Accounts
- 651. Non-Student Accounts Receivable and Delinquent Financial Obligations
- 671. Year-End Accounting Data
- 685. Cancellation or Replacement of University of Hawaii General Account Checks
- 686. Terminal Vacation Payout
- 701. Receipting and Depositing of Funds Received by the University
- 702. Administrative Procedure AP 8.702, Establishment of Electronic Funds Transfer and Receipt of Funds
- 710. Administrative Procedure AP 8.710, Credit Card Program
- 711. Administrative Procedure AP 8.711, Electronic Payments via University Websites
- 731. Student Accounts Receivable and Delinquent Financial Obligations
- 740. Dishonored Checks
- 750. Establishment and Maintenance of Change Funds
- 760. IRS Compliance for Reporting Cash Payments Over $10,000
- 770. Student Refunds
- 806. Roles and Responsibilities for Payment Transaction Processing
- 808. Bank Wire Transfer
- 851. Employee Out-of-State and Intra-State Travel
- 852. Personal Automobile Mileage Voucher
- 863. Relocation Allowances
- 867. Information Reporting on 1099-MISC and Backup Withholding on Payments
- 868. Reporting and Withholding on Payments to Nonresident Aliens and Foreign Corporations
- 870. Pay Types and Pay Days
- 871. Distribution and Security of Paychecks
- 872. Emergency (Priority) Payroll
- 873. Payroll Processing Cycle Deadlines
- 876. Overtime Authorization and Compensation
- 877. Salary and Wage Overpayment Recovery
- 879. Post Death Payments
- 926. Administrative Procedure, AP 8.926 Administrative and Financial Management Requirements for Extramurally Financed Research and Training Programs/Activities of the University of Hawai`i (UH
- 927. Administrative Procedure, AP 8.927 Facilities & Administrative Cost Charges in Contracts and Grants
- 951. Accounting for Federally Matching Equipment Grants
- 956. Financial Conflicts of Interest (FCOI) for Public Health Services (PHS) Grants, Cooperative Agreements and Contract
- + 9. Personnel
- + 10. Land and Physical Facilities
- + 11. Miscellaneous
- + 12. Research
- Abolished Procedures (Post Oct. 2014)
- Archived AP
UH‐Related Laws and Rules
- Hawaiʻi Revised Statutes (HRS) 304A
- Hawaiʻi Administrative Rules (HAR) Title 20
Administrative Procedure 8.542 Administrative Procedure 8.542
Property and Equipment Utilization
Administrative Procedure Chapter 8, Business and Finance
Administrative Procedure AP 8.542, Property and Equipment Utilization
Effective Date: May 2016
Prior Dates Amended: None. This is a new procedure that replaces AP 8.531 and
Responsible Office: Office of the Vice President for Budget and Finance/Chief Financial Officer
Governing Board and/or Executive Policy: EP 1.102, Authority to Manage and Control the Operations of the Campus
Review Date: August 2018
To establish uniform guidelines and procedures for the utilization of expendable personal property, equipment and controlled property accountable to the University of Hawaiʻi (University). To ensure property purchased or acquired by the University are utilized in accordance with University procedures, State of Hawaiʻi (State) and federal regulations (refer to Section VI. References, for links to the federal regulations).
Refer to AP 8.509, Section II. for property and equipment related definitions.
III. Administrative Procedure
A. Extramurally-Funded Expendable Property Acquired Through a Contract, Grant or Other Agreement
1. The University shall use supplies, materials and other expendable property in the
project or program (hereafter referred to as “project”) for which it was acquired as long as needed, whether or not the project continues to be supported by extramural funds.
2. The Principal Investigator (PI) shall be responsible for ensuring compliance with
the terms and conditions of the award and that all extramurally-funded expendable property is used only on the sponsored agreement for which the property was acquired.
3. Asset records for expendable property are not maintained in the Kuali Financial System. However, the PI or custodial department shall routinely maintain inventory control records for expendable property for extramurally-owned materials or consumable items (reference AP 8.539, Property and Equipment Record Maintenance). Control records shall include the following information:
a. Quantity acquired or received
b. Cost of materials
c. Quantity consumed
d. Balance on hand
e. Sponsor ID Number (if available)
f. National Stock Number (if available)
4. If there is residual inventory of federally-funded expendable property acquired on a grant or other agreement exceeding $5,000 in total aggregate fair market value upon termination or completion of the sponsored agreement, and the property is not needed for any other federally-sponsored project, the University may retain the property for use on non-federally sponsored activities, or sell it, but in either case compensate the Federal Government for its share.
B. Extramurally-Owned Property Acquired Through a Contract, Grant or Other Agreement
1. The University shall utilize extramurally-owned (i.e., federally-owned or agency-owned) property only for those purposes authorized by the sponsoring agency. The PI shall be responsible for ensuring compliance with the terms and conditions of the award.
2. Shared use shall be permissible if authorized by the sponsoring agency. User charges should be considered, if appropriate, and treated as program income.
3. Upon completion of the agreement or when the property is no longer needed, the PI shall report the property to the sponsoring agency for further agency utilization.
C. Extramurally-Funded University-Owned Property Acquired Through a Contract, Grant or Other Agreement - Precluding any specific terms in the sponsored agreement, utilization shall be governed by the following:
1. The University shall use the property in the project for which it was acquired as
long as needed, whether or not the project continues to be supported by the federal sponsor.
2. When no longer needed for the original project, the University shall use the property in connection with its other federally-sponsored activities, in the following order of priority:
a. Activities sponsored by the federal awarding agency that funded the original project.
b. Activities sponsored by other federal awarding agencies.
3. During the time that equipment is used on the project for which it was acquired,
the University shall make it available for use on other projects if such use will not interfere with the work on the project for which the property was originally acquired.
a. First preference for such other use shall be given to other projects sponsored by the federal agency that funded the property.
b. Second preference shall be given to projects sponsored by other federal agencies.
4. When the University no longer needs the property as outlined above, the property may be used for other activities in accordance with the following:
a. For property with a current value of $5,000 or less:
(1) The University may use the property for other activities without reimbursement to the Federal Government.
(2) When the property has no further use value, the University shall retire the property in accordance with AP 8.543, Property Asset Transfer and Retirement.
b. For property with a current value in excess of $5,000:
(1) The University may retain the property for other uses or sell it, provided that compensation is made to the original federal sponsoring agency or its successor.
(2) If the University has no further need for the property, the University shall request disposition instructions from the original sponsoring agency.
5. When a sponsored project terminates and final settlement is made, property acquired from the sponsored agreement may be transferred to one or more active awards if directed by the sponsor. The University shall transfer the property in accordance with AP 8.543, Property Asset Transfer and Retirement.
D. University-Owned Property Acquired with Intramural (General, Revolving and Special) Funds
1. The asset representative assigned to the property shall be responsible for ensuring that such property under their purview is properly utilized for its intended purpose.
2. When property is no longer needed but is in usable condition, it should be
offered to other University programs via The UH Swap Meet administered by the Information Technology Services (https://www.hawaii.edu/swapmeet/). If the property
is not needed within the University, then it should be offered to other State departments with the assistance of PFMO. The University shall transfer the property to the State department in accordance with AP 8.543, Property and Equipment Transfer and Retirement, when applicable.
IV. Delegation of Authority
There is no administrative specific delegation of authority.
V. Contact Information
Property & Fund Management Office, 956-8735, or email@example.com
A. Link to superseded Executive Policies in old format https://www.hawaii.edu/policy/archives/ep/
B. Link to Administrative Procedures in old format https://www.hawaii.edu/policy/archives/apm/sysap.php
C. Uniform Guidance 2 CFR 200, §.439 and §§.310 to .316 (Property Standards) http://www.ecfr.gov/cgi-bin/text-idx?tpl=/ecfrbrowse/Title02/2cfr200_main_02.tpl
D. OMB Circular A-110, §§.30 to .37 (Property Standards) https://www.whitehouse.gov/omb/circulars_a110/
E. OMB Circular A-21, §.18 (Equipment and Other Capital Expenditures) https://www.whitehouse.gov/omb/circulars_a021_2004
F. Federal Acquisition Regulation 52.245-1 (Government Property) https://www.acquisition.gov/far/html/52_245.html
VII. Exhibits and Appendices
Vice President for Budget and Finance/Chief Financial Officer
May 27, 2016
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