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UH System Policies and Procedures
- Board of Regents Policies
- Executive Policies
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Administrative Procedures
- Current Procedures
- Abolished Procedures (Post Oct. 2014)
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1. General Provisions
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2. Administration
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3. Organization
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4. Planning
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5. Academic Affairs
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6. Tuition, Financial Assistance, and Fees
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7. Student Affairs
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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
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9. Personnel
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10. Land and Physical Facilities
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11. Miscellaneous
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12. Research
- Archived AP
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UH‐Related Laws and Rules
- Hawaiʻi Revised Statutes (HRS) 304A
- Hawaiʻi Administrative Rules (HAR) Title 20
Administrative Procedure 8.620 Administrative Procedure 8.620Title
Gifts
Header
Administrative Procedure Chapter 8, Business and Finance
Administrative Procedure AP 8.620, Gifts Effective Date: April 2016 Prior Dates Amended: April 1986, September 1998 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: April 2019 I. Purpose
To implement the Memorandum of Understanding (MOU), effective November 12, 1997, and Service Agreement effective September 14, 2010 between the University of Hawai`i (University) and the University of Hawai`i Foundation (Foundation) on the receiving of gifts on behalf of the University.
II. Definitions
Gift - An irrevocable charitable contribution to the Foundation for the benefit of the University of Hawai`i system, which is intended as a donation, bestowed voluntarily and without expectation of tangible compensation and for which no contractual requirements are imposed. Gifts usually take the form of cash, checks, securities, real property, or personal property and may be current or deferred.
III. Administrative Procedure
A. In accordance with the University-Foundation MOU, the Foundation shall provide the following services:
1. Coordinate all fundraising and solicitation of contributions. 2. Receive all gifts, including cash and non-cash contributions, current or deferred. 3. All donations of equipment and controlled property shall be coordinated with the advice and assistance of the University of Hawai`i Foundation (UHF). 4. Provide donors with receipt of gifts for Internal Revenue Service purposes. 5. Acknowledge and thank all donors for gifts. 6. Create and maintain database on prospects, alumni and donors. Manage relationship with prospective donors. 7. Manage investments and provide accounting services for endowments and expendable funds received. B. The University shall not accept, deposit or record gifts directly from donors. Rather, in any communication with prospective donors, the University shall direct such donors to the Foundation. Any exception to this Policy must be justified and submitted to the President of the University for approval. Otherwise, all gifts to the University shall be coordinated with the advice and assistance of the University of Hawai`i Foundation. C. The Foundation’s address and telephone number are as follows: University of Hawai`i Foundation 2444 Dole St. Bachman Hall – Rm. 105 Honolulu, Hawai`i 96822 Telephone: 956-8849 Fax: 956-5115 D. The University retains responsibility for appropriately and prudently expending gift funds received by the Foundation, according to the terms and conditions provided by the donor at the time the gift was made and accepted. The Foundation shall provide in writing to the University any donor-designated restrictions on gifts. E. The University and Foundation shall insure that all support in the form of contracts and grants from federal, state, local and foreign governmental or quasi-governmental shall continue to be solicited and accepted directly by the University, unless such support is clearly in the form of a gift. The University’s Office of Research Services shall be consulted on all matters related to contracts. IV. Delegation of Authority
There is no specific administrative delegation of authority.
V. Contact InformationGeneral Accounting and Loan Collection, 956-8278, or uhgalc@hawaii.edu Website: http://www.fmo.hawaii.edu/general_accounting/index.html VI. References
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
None
Approved Signed Kalbert Young April 05, 2016 Date TopicsNo Topics found.AttachmentsNone |