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
- 246. Professional Services Procurement for Architects, Engineers, Land Surveyors, and Landscape Architects
- 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
- 450. Records 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 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 Program
- 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
- 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
- Archived AP
UH‐Related Laws and Rules
- Hawaiʻi Revised Statutes (HRS) 304A
- Hawaiʻi Administrative Rules (HAR) Title 20
Administrative Procedure 8.879 Administrative Procedure 8.879
Post Death Payments
Administrative Procedure Chapter 8, Business and Finance
Administrative Procedure AP 8.879, Post Death Payments
Effective Date: April 2016
Prior Dates Amended: July 1996, April 2006
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
To provide instructions for the processing of compensation due to the death of a University of Hawai‘i employee.
A. Post death payment – Final payments of a deceased employee’s compensation (e.g., regular pay, vacation pay, retroactive pay, overtime pay, etc.) payable to a designated beneficiary or estate.
III. Administrative Procedure
1. Colleges/departments must call Payroll immediately to notify them of the death of a University of Hawai‘i employee to remove them from the payroll and to notify Human Resources to initiate the proper papers.
2. The Payroll Office is responsible for the calculation of post death payments.
3. Fiscal Administrators and Program Manager (Approving Authority) who approve post death payments are responsible for compliance with applicable Federal and State laws, rules, regulations, and University policies and procedures.
B. General Procedures
1. Post death payments are processed for payment via KFS as a Disbursement Voucher (DV). Post death payments are not processed through the payroll system. As such, any payroll check dated and issued after the date of death, must be returned to the Payroll Office for cancellation. The amount of the cancelled check will not be included in the W-2 of the deceased.
2. From the gross amount of earned compensation, deduction is made for retirement contribution (if the employee was in the contributory retirement plan). Deduction is also made for FICA and Medicare taxes (if applicable) if the post death payment is being made in the same year that the death occurred.
3. At the end of the calendar year in which the post death payment is made, a Form 1099-MISC will be issued by the Disbursing Office to report the gross amount of the compensation. Per IRS ruling, the 1099 includes the amounts issued to the beneficiary, the Director of Finance (for FICA and Medicare taxes), and the Employees’ Retirement System (if applicable).
4. Upon official written notification of the death of an employee, the University of Hawai‘i Payroll Office will initiate a post death payment for any compensation due the deceased employee’s designated beneficiary or estate.
5. The Payroll Office will notify the Fiscal Administrator by a form letter (Attachment 1) and Net Pay Worksheet (Attachment 2).
6. The Fiscal Administrator will create a DV and attach the form letter (Attachment 1). DV needs to be ad-hoc routed to the Payroll Office for review.
7. DV requires special handling to the Payroll Office.
8. The Payroll Office will contact the Fiscal Administrator to pick up the check for the designated beneficiary or estate. The Fiscal Administrator will be responsible to forward the check.
9. The Payroll Office will send the “Director of Finance” check to the Department of Accounting and General Services with the necessary adjustment forms for recordation of FICA earnings and contributions.
10. The Payroll Office will send the check to the Employees’ Retirement System for recordation of retirement contributions (if employee was in the contributory retirement plan).
11. The Payroll Office will send a check to the union if statutory dues were assessed.
IV. Delegation of Authority
There is no administrative specific delegation of authority.
V. Contact Information
Payroll Office, 956-7444, 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: Post Death Payment Form Letter
Attachment 2: Net Pay Worksheet
Vice President for Budget and Finance/Chief Financial Officer
April 01, 2016
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