UH System Policies and Procedures
- Board of Regents Policies
- Executive Policies
- + 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 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 and Security of Paychecks
- 872. Emergency (Priority) Payroll
- 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 8.863 Administrative Procedure 8.863
Administrative Procedure Chapter 8, Business and Finance
Administrative Procedure AP 8.863, Relocation Allowances
Effective Date: November 2018
Prior Dates Amended: February 2006, May 2007, March 2016
Responsible Office: Office of the Vice President for Budget and Finance/Chief Financial Officer
Governing Board and/or Executive Policy: RP 9.208, Relocation Allowances and EP 1.102, General Provisions
Review Date: November 2021
The purpose of the relocation allowance is to provide new or transferred employees with funds to cover their personal moving, relocation and transition costs. The relocation allowance is discretionary on the part of the program manager and is subject to availability of funds. If a relocation allowance is paid, the amount will be taxable and paid via Payroll.
No policy specific or unique definitions apply.
III. Administrative Procedure
1. Deans/Directors/Vice Chancellors/Associate Vice Presidents/ Vice Presidents/Chancellors are responsible for ensuring that relocation allowances they approve are in compliance with this procedure and are consistently applied.
2. The hiring or transferring authority is responsible for requesting advance approval from their Dean or equivalent.
3. The Office of Human Resources and the Disbursing and Payroll Office are responsible for policy administration. The Office of Human Resources is responsible for employee eligibility, while the Disbursing and Payroll Office is responsible for payment matters.
B. Basic Rules
1. Relocation allowances may be processed only for UH Board of Regents appointees with regular, full-time appointments of at least one year. As such, relocation allowances shall not be paid to individuals such as civil service employees, visiting faculty and staff, casual appointees, consultants, student help, graduate assistants, postdoctoral fellows paid by stipends, etc.
2. Relocation allowances may be made from State and extramural sources of funds if funds are available in the department’s budget. If funding is from contracts or grants administered by the Office of Research Services, written approval from the contracting/granting agency must be obtained.
3. Relocation Allowances are considered gross income to the employee receiving these payments. Consequently, employees will not be reimbursed for moving expenses, nor will payments be made directly to vendors for these payments. This includes: moving company expenses, temporary storage, housing, travel, meals or other personal or family relocation expenses.
4. Relocation allowances are not included in the employee’s base pay and will not be eligible for retirement credit.
5. Relocation allowances must be documented in writing to the employee in an offer letter or employment agreement based on applicable union contracts, and directly related to the commencement of employment at UH or the transfer to another island.
6. Timing of Payment – Relocation allowances will be paid in the employee’s first paycheck. Relocation allowances will not be paid to employees prior to the commencement of employment.
7. Processing of Payment – The relocation allowance is paid through the Payroll system as a “bonus ERS not eligible” via a Payroll Notification Form (PNF).
8. Repayment of Relocation Allowance - The repayment is required by the employee if he or she is not able to complete 12 months of service at the new location.
9. Required Communication with Employee - The department is responsible for communicating information regarding payment and taxability of the allowance to the employee. To accomplish this, the following paragraph should be included in the employment agreement or offer letter.
A relocation allowance in the amount of $____________ will be paid in lieu of moving, relocation and employment transition cost reimbursement and/or payment. The allowance will be paid to you in your first paycheck. It will be processed as additional taxable compensation through the Payroll system with all applicable income taxes and FICA amounts deducted. If you do not complete 12 months of service, you will be required to repay the University of Hawaii the full amount of the relocation allowance.
1. Authorization to approve relocation allowances, not exceeding $8,000, is delegated to respective Deans, Directors, and Vice Chancellors.
2. Authorization to approve relocation allowances in excess of $8,000 is delegated to the Associate Vice Presidents/Vice Presidents/Chancellors responsible for the program. An estimate of relocation costs may be provided by the transferring or new employee as justification for exceeding $8,000.
3. Additional approval is required for relocation allowances in excess of $15,000 by the Vice President for Budget and Finance/Chief Financial Officer. An estimate of relocation costs must be provided by the transferring or new employee as justification for exceeding $15,000.
IV. Delegation of Authority
There is no administrative specific delegation of authority.
V. Contact Information
Disbursing Office, 956-8575, or
A. Board of Regents Policy, RP 9.208, Relocation Allowances: http://www.hawaii.edu/policy/?action=viewPolicy&policySection=rp&policyChapter=9&policyNumber=208&menuView=closed
B. Link to superseded Executive Policies in old format https://www.hawaii.edu/policy/archives/ep/
C. Link to Administrative Procedures in old format https://www.hawaii.edu/policy/archives/apm/sysap.php
VII. Exhibits and Appendices
Vice President for Budget and Finance/Chief Financial Officer
October 03, 2018
Topicsrelocation allowances; lump sum payment; taxable compensation