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UH System Policies and Procedures
- Board of Regents Policies
- Executive Policies
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Administrative Procedures
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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
- 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
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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
- Abolished Procedures (Post Oct. 2014)
- Archived AP
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UH‐Related Laws and Rules
- Hawaiʻi Revised Statutes (HRS) 304A
- Hawaiʻi Administrative Rules (HAR) Title 20
Administrative Procedure 8.636 Administrative Procedure 8.636Title
Supply Inventory
Header
Administrative Procedure Chapter 8, Business and Finance
Administrative Procedure AP 8.636, Supply Inventory Effective Date: April 2016 Prior Dates Amended: January 2002 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
This instruction explains what inventorial supplies are, what they are used for, and the process for reporting supply inventory assets at fiscal year-end.
II. Definitions
Inventorial Supplies – Un-issued materials or un-sold merchandise from units such as central stores, department storeroom/stockrooms, production facilities, health centers, food service units, printing/press operations, etc. which are charged to other departments, external agencies or customers as part of departmental operations.
III. Administrative Procedure
A. Inventorial merchandise and supplies shall be subject to an annual inventory and valuation.
B. Values are to be based on cost utilizing generally accepted accounting principles, e.g. First-In First-Out or weighted average. If cost cannot be readily determined, any other method consistently applied which reflects renewable valuation should be used. C. Annually the Fiscal Administrator shall submit a year-end journal entry to record the value of the inventory at June 30. Refer to AP 8.671 Year-End Accounting Data. D. Programs should maintain internal records for control of non-inventorial supplies. These records will not be required for financial reporting. IV. Delegation of Authority
There is no administrative specific delegation of authority.
V. Contact Information
General 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 21, 2016 Date TopicsNo Topics found.AttachmentsNone |