-
UH System Policies and Procedures
- Board of Regents Policies
- Executive Policies
-
Administrative Procedures
- + 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
- 565. Tax Reporting of Payments to Postdoctoral Appointments
- 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
- 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 8.026 Administrative Procedure 8.026Title
Appointment of Fiscal Administrators and Assistant Fiscal Administrators
Header
Administrative Procedure Chapter 8, Business and Finance
Administrative Procedure AP 8.026, Appointment of Fiscal Administrators and Assistant Fiscal Administrators Effective Date: May 2015 Prior Dates Amended: February 2003 and June 2014 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 I. Purpose
To establish procedures for the appointment, termination or name change(s) of Fiscal Administrators (FA) and Assistant Fiscal Administrators.
To establish procedures for delegation of purchasing authority and changes in purchasing dollar limits to Fiscal Administrators. To establish procedures for requesting a new Fiscal Office (FO) code. Fiscal responsibilities within the University system are prescribed in AP 8.025. Responsibilities specifically related to procurement and contract administration are outlined in AP 8.200. II. Definitions
A. Fiscal Administrator/Assistant Fiscal Administrator – The term "Fiscal Administrator" is a working title not descriptive of any one position, but rather refers to that group or class of persons who perform the business and fiscal administration functions for a particular University unit. These persons may occupy positions with such job titles as Vice Chancellor of Administration, Director of Administrative Services, Assistant Dean, Assistant Director, and other positions within the APT Institutional Support Career Group.
B. Fiscal Office (FO) Code - Three character code assigned by the Financial Management Office representing a specific functional unit administered by a designated Fiscal Administrator. C. Principal Investigator/Project Director (PI/PD) – The Principal Investigator/Project Director named on the sponsored award. D. Program Head – Program heads are leaders of functional units, e.g., college, division, department, center, administrative area and may include, but are not limited to, department chairs, Deans, Directors, Vice Chancellors, Vice Presidents, Chancellors and the President. E. Purchasing Authority – Authority granted to designated individuals to execute contractual documents for procuring goods, services, and construction up to specified amounts. Only University personnel specifically delegated purchasing authority are authorized to contractually commit the University and only within the limits of their purchasing authority. III. Administrative Procedure
A. Responsibilities
1. Deans/Directors/Program Heads are responsible for requesting the appointment of Fiscal Administrators and Assistant Fiscal Administrators. 2. Deans/Directors/Program Heads are responsible for requesting purchasing authority and purchasing dollar limits for their respective Fiscal Administrator(s). 3. The appropriate Vice Chancellor for Administration/Chancellor/Vice-President shall approve Fiscal Administrator appointments and requests for delegation of purchasing dollar limits. B. Procedures 1. Appointment of Fiscal Administrators a. FA appointments shall be requested and approved on a FMO-1 form. (Attachment A) b. The type of appointment, i.e., Fiscal Administrators or Assistant Fiscal Administrator, should be clearly indicated on the form. Any limitations to the appointee’s scope of authority, e.g., no purchasing authority, no construction procurement, etc., shall be specified on the FMO-1 form. c. Submit the fully executed FMO-1 form via your campus Vice Chancellor for Administration or respective Vice President to the Financial Management Office. d. Prior to exercising any approved fiscal authority, the Appointee shall be knowledgeable of Federal and State regulations and University policies and procedures applicable to the business and fiscal administrative functions of his/her University unit. 2. Request for Delegation of Purchasing Authority a. Purchasing authority shall be requested and approved on the FMO-1 form. b. Purchasing authority in variable amounts may be delegated to a FA. If a FA is to be delegated purchasing authority in differing dollar levels for multiple FO codes and/or accounts, provide a detailed explanation on a separate sheet. c. Submit the fully executed FMO-1 form via your campus Vice Chancellor for Administration or respective Vice President to the Financial Management Office. d. Prior to exercising any approved purchasing authority, the Appointee shall be knowledgeable of Federal, State and University procurement policies and procedures applicable to his/her University unit. 3. Duration/Termination Generally, the appointment of a FA will remain effective until the individual’s employment is terminated or a change in job assignment warrants termination. Submit the fully executed FMO-1 form to the Financial Management Office within 5 days of termination of the FA. The appointment of a FA and/or his/her purchasing authority may be revoked at any time by the Dean/Director/Vice Chancellor for Administration/Chancellor/Vice President or the Director of Financial Management and Controller. Revocation of the Fiscal Administrator appointment and/or delegation of purchasing authority shall be made in writing. 4. Changes to Purchasing Authority Dollar Limit To modify a FA’s purchasing dollar limit or authority, complete and submit a new FMO-1 form to the FMO. 5. Name Changes Complete and submit a FMO-1 form with applicable information. 6. Transfer When a FA transfers from one department and/or program to another, complete and submit a FMO-1 form to terminate the current appointment and a separate FMO-1 form for the new appointment and submit to the FMO. 7. Request for New Fiscal Office Code Submit a memo to the Director of Financial Management and Controller requesting a new code with a detailed explanation. IV. Delegation of Authority
There is no administrative specific delegation of authority.
V. Contact Information
Financial Management Office, 956-7161
Website: http://www.fmo.hawaii.edu/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
Attachment 1: FMO-1, Fiscal Administrator Appointment and Delegation of Purchasing Authority Form
Approved Signed Kalbert Young May 06, 2015 Date Topicsappointment; termination; fiscal administrator; principal investigator; program head; purchasingAttachments |