UH System Policies and Procedures
- Board of Regents Policies
- Executive Policies
- Current Procedures
- Abolished Procedures (Post Oct. 2014)
- + 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
- 250. Small Purchase – Goods and Services
- 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
- 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
- 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 and General Clearing 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. Establishment of Electronic Funds Transfer and Receipt of Funds
- 710. Credit Card Administration
- 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
- 802. Requirement of Direct Deposit and/or ACH
- 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
- 853. Mobile Devices and Related Communications Services Program
- 863. Relocation Allowances
- 867. Information Reporting on 1099-MISC, 1099-NEC 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 on Security of Paychecks
- 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
- + 9. Personnel
- + 10. Land and Physical Facilities
- + 11. Miscellaneous
- + 12. Research
- Archived AP
UH‐Related Laws and Rules
- Hawaiʻi Revised Statutes (HRS) 304A
- Hawaiʻi Administrative Rules (HAR) Title 20
Administrative Procedure 8.510 Administrative Procedure 8.510
Loaned Property, Personally Owned Property, and Collections
Administrative Procedure Chapter 8, Business and Finance
Administrative Procedure AP 8.510, Loaned Property, Personally Owned Property, and Collections
Effective Date: August 2016
Prior Dates Amended: This Administrative Procedure replaces AP 8.510, Property Requiring Special Handling, July 1982, January 2002, June 2016
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 2019
To establish uniform guidelines and procedures regarding loaned property, personally owned property, and collections of art and scientific objects at the University of Hawai‘i (University).
No policy specific or unique definitions apply.
III. Administrative Procedure
A. Loaned Property
1. Loan of Property Accountable to the University
a. Extramurally-owned or University-owned property acquired on an extramural award shall follow the utilization guidelines outlined in AP 8.542, Property and Equipment Utilization, §III.B. and §III.C.
b. Other property not owned by the University but is in its care and custody (e.g., leased property, contractor’s demonstration property and property loaned to the University by another external institution or organization) cannot be loaned without the specific written approval of the title holder.
2. Loan of University Property Between University Departments
If property is loaned to another department, the lending department shall prepare an asset edit e-Doc in the Kuali Financial System (KFS) to update the asset location and asset representative.
3. Extramural Loan of University Property
a. Property used in conjunction with University activities may be loaned to an external organization or to a non-University employee with prior approval of the head of the custodial department and the Property and Fund Management Office (PFMO).
b. When such loans are made, there shall be a written agreement executed between the University and the borrower regarding indemnification of the University against loss, damage and liability.
(1) Loan of property to an external organization requires a written agreement that also includes the description of the property to be loaned, the reason for the loan, the period of the loan (renewable annually and not to exceed two years) and the name of the individual who will be responsible for the property at the receiving organization. Departments may request a template or a sample loan agreement from PFMO. Upon PFMO approval of the loan agreement, the custodial department shall process an asset edit e-Doc in KFS to update the location of the property and a copy of the signed agreement shall be attached to support the loan.
(2) Loan of property to a non-University employee requires a PFMO-31, Property Loan and Indemnification by Non-University Personnel. The custodial department shall process an asset edit e-Doc in KFS to update the location of the property and a copy of the signed PFMO-31 shall be attached to support the loan.
c. It will be the custodial department’s responsibility to monitor the return of the property on loan to the University.
4. Loan of Property for Off-Campus Use by University Personnel
a. Personal use of University property is not permitted.
b. University property may be loaned for off-campus use but it must be used only in conjunction with University activities and if it is in the best interest of the University.
c. University property may be loaned or borrowed for up to two years and renewed annually.
d. The equipment loan/return e-Doc in KFS is required when property is loaned:
(1) to a single asset representative, principal investigator, or staff personnel that has a KFS user ID;
(2) and the property location is not directly associated with the University.
e. To extend an equipment loan, the custodial department must renew the loan in KFS.
f. The return of loaned or borrowed property must also be recorded in KFS.
g. By approving the equipment loan/return e-Doc, the borrower is certifying that:
(1) the property will be used only in conjunction with University activities;
(2) in the event of negligence and the property is lost, stolen or damaged, the borrower may be held monetarily liable for replacement or repair of such property;
(3) the property shall be safeguarded at all times until returned.
5. Loan of Property to the University from Non-Governmental External Organizations
a. Loan of property for demonstration or approval purposes
(1) Property loaned for demonstration or approval purposes is not recorded in the inventory (e.g., loan of a copier from a vendor). However, any such loan shall have the prior approval of the head of the custodial department.
(2) If approved, a property loan agreement shall be prepared and executed by the fiscal administrator of the using department. The agreement shall clearly set forth that the vendor assumes all responsibility for the property, describes the property, provides a brief description of its intended demonstration and the period of time involved. University tags shall not be affixed to such property.
b. Loan of property from an external organization or institution (e.g., another university or research organization)
(1) A written loan agreement shall be executed for property on loan from another external organization.
(2) Property on loan from an external organization shall be entered into KFS and an asset tag will be assigned for tracking and management purposes. The asset record for the property on loan will be designated as agency-owned property.
B. Personally Owned Property
If a University employee keeps personally owned property on campus, it should be reported to the department head and the fiscal administrator. The University is not responsible for loss of or damage to personal property. University tags shall not be issued and affixed to such property. The University shall not pay for repairs or maintenance to such property.
C. Collection of Art and Scientific Objects
1. Collections of art and scientific objects (e.g., collection of oil paintings) are not assigned a property tag. The custodial department shall maintain detailed records for each item included in an art or scientific collection.
2. For additional information regarding works of art, reference AP 8.550, Capitalization, §III.B.4.
IV. Delegation of Authority
There is no administrative specific delegation of authority.
V. Contact Information
Property & Fund Management Office, 956-8735, or firstname.lastname@example.org
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
VII. Exhibits and Appendices
Attachment 1: PFMO-31, Property Loan and Indemnification by Non-University Personnel
Vice President for Budget and Finance/Chief Financial Officer
March 08, 2017
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