Hawai’i Revised Statutes
§103D – Hawai‘i Public Procurement Code
Hawai’i Administrative Rules
§3-11-129 – Surplus Property
§3-11-130 – Inventory Management
Office of Management and Budget (OMB) Circulars
2 CFR Part 200- Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards
A-110 – Uniform Administrative Requirements
FAR Part 45 and 52.245-1– Government Property
Governmental Accounting Standards Board (GASB)
GASB Statement No. 34
GASB Statement No. 35
Administrative Procedures
AP 8.509 – Property and Equipment Overview
Prescribes the procedures and responsibilities for the management of equipment and controlled-property owned by or in the custody of the University of Hawaii. It provides definitions for key terms and federal sponsoring agency requirements.
AP 8.510 – Loaned Property, Personally Owned Property, and Collections
Establishes uniform guidelines and procedures regarding loaned property, personally owned property, and records of equipment and controlled property maintained as collections.
AP 8.512 – Identification of Property
Establishes uniform guidelines and procedures for identifying equipment and controlled property of the University of Hawaii.
AP 8.516 – Property and Equipment Valuation
Provides uniform guidelines and procedures for establishing the value of equipment and controlled property recorded in the University of Hawaii Kuali Financial System.
AP 8.521 – Property and Equipment Acquisition
Provides uniform guidelines and procedures for establishing property records and assigning asset tags for new acquisitions of equipment and controlled property in accordance with the University of Hawaii, State, and Federal requirements.
AP 8.523 – Receiving Property and Equipment
This AP provides uniform guidelines and procedures for receiving equipment and controlled property purchased, furnished, or loaned to the University of Hawai`i.
AP 8.524 – Property and Equipment Maintenance
This AP provides uniform guidelines and procedures for the proper care and maintenance of equipment and controlled property accountable to the University of Hawai`i.
AP 8.530 – Property and Equipment Storage and Movement
This AP established uniform guidelines and procedures for the proper storage and movement of equipment and controlled property in the custody of the University of Hawai`i.
AP 8.536 – Subcontract Control of Government Property
Prescribes responsibilities and general guidelines for federally-funded government property acquired by a University of Hawai`i subcontractor.
AP 8.539 – Property and Equipment Record Maintenance
This AP establishes uniform guidelines and procedures for establishing and maintaining the equipment and controlled property records of the University of Hawai`i.
AP 8.540 – Physical Inventory
This AP prescribes the responsibilities and general procedures for conducting the annual physical inventory of equipment and controlled property.
AP 8.541 – Property and Equipment Management Reports
This AP sets forth the responsibilities for reporting equipment and controlled property in compliance with the requirements of the UH, the State, the Federal Government, and other extramural sponsors.
AP 8.542 – Property and Equipment Utilization
Establishes uniform guidelines and procedures for the utilization of expendable personal property, equipment, and controller property accountable to the University of Hawaii. Ensures property purchased or acquired by the University are utilized in accordance with University procedures, State of Hawaii, and Federal regulations.
AP 8.543 – Property and Equipment Transfer and Retirement
Describes the process, roles and responsibilities associated with transferring or retiring of University of Hawaii and sponsor-owned equipment and controlled property in accordance with University procedures, State of Hawaii, and federal regulations.
AP 8.550 – Capitalization
Establishes capitalization policies and procedures for the proper accounting treatment of the University of Hawaii’s capital assets to ensure conformity with Federal and State regulations and generally accepted accounting principles.
AP 8.555 – Impairment of Capital Assets and Retirement of Real Property
Establishes the guidelines for reporting and accounting of impaired capital assets in accordance with GASB Statement No. 42 and the general responsibilities for reporting and recording the retirement of University-owned real property.
AP 8.635 Accounting For Leases
Procedural guidelines to assist Fiscal Administrators with determining operating versus capital leases so that proper accounting is done in the KFS.