Board of Regents Policy
Administrative Procedures
AP 8.602 Accounting-General Ledger
Describes the general ledger and use of general ledger accounts in the University’s accounting system.
AP 8.611 Account Code
To describe the structure and purpose of the University’s account code.
AP 8.612 Establishment and Maintenance of Account Codes
Guidelines and responsibilities for the maintenance and creation of University account codes.
AP 8.615 Object Codes
Procedures to establish object codes, a required accounting string element that classifies income, expense, asset, liability or fund balance transactions.
AP 8.617 Revenue and Higher Education Function Codes
To describe the purpose and role of the function code account attribute in the University’s Kuali Financial System.
AP 8.619 Fund Groups
To provide an understanding of the funds and fund groups used in the University Financial System.
AP 8.620 Gifts
Procedural guidelines for gift assets that are transferred irrevocably for the benefit of the University.
AP 8.621 Delinquent Financial Obligation Tax Setoff Hearings
Guidelines and procedures for conducting hearings involving the Setoff of a Person’s Delinquent Financial Obligation against the Person’s income tax refund or any other sum owed to the Person from the State.
AP 8.622 University Endowments
Establishes procedures for the expenditure of endowment earnings, ensuring he appropriate use of such funds.
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.
AP 8.636 Supply Inventory
Guidelines to what inventorial supplies are, what it is used for, and why it is recorded in our financial system.
AP 8.641 Journal Entries
Explains the process for recording accounting related journal entry adjustments in the University’s Kuali Financial System.
AP 8.650 Continuation Accounts
Procedural guidelines for continuation accounts designated to accept transactions initially coded to an expired account.
AP 8.651 Non-Student Accounts Receivable and Delinquent Financial Obligations
Guidelines and procedures for recording, reporting, collecting, Tax Setoff, and Write-off of non-student related Accounts Receivable.
AP 8.671 Year End Accounting Data
Procedural guideline for the year-end reporting on necessary accounting data.
AP 8.685 Cancellation or Replacement of University of Hawai‘i General Account Checks
Process to cancel or replace a University of Hawai‘i General Account (UHGA) check.
AP 8.686 Terminal Vacation Payout
To establish consistency in cost accounting for the University’s terminal vacation payouts and to describe the process of terminal vacation payout and fringe benefit rate.
Process Documents
Accounts Receivable Management (pdf)
KFS Financial Transaction eDoc Approval Matrix (pdf)
Terminal Vacation Payout Assessment (pdf)