Administrative
Procedure Manual
for the
Center on Disability
Studies
Compiled by the
CDS FACT Team
July 2005
CENTER ON DISABILITY STUDIES FACT
ADMINISTRATIVE PROCEDURES MANUAL
TABLE OF CONTENTS
GETTING STARTED
Xerox Room Usage
UH Mailroom Barcode
OfficeMax Card Usage
UH Telecommunications
Computer Issues
Reserving Meeting Rooms
UH Business Cards
Facilities Work Orders
Links:
LISTS & FORMS
Commonly used subcodes
Comprehensive subcodes
Payroll Number Assignments (PRN)
WH-1
Form 56
PURCHASE ORDERS
PAYMENTS
Authorization for Payment
Cash reimbursements
Non-Employee Reimbursements
Stipends
Personal Mileage Reimbursements
TRAVEL
Inter-Island
Continental
International
Employee Travel
Non-Employee Travel
EIC
Employee/Independent Contractor (EIC)
Subcontracts and Service Agreements
GETTING STARTED
Xerox Room Usage
UH Mailroom Barcode
OfficeMax Card Usage
UH Telecommunications
Computer Issues
Reserving Meeting Rooms
UH Business Cards
Facilities Work Orders
Links:
XEROX ROOM USAGE
Aloha CDS Faculty and Staff,
Please help to keep the CDS Central Office Xerox room neat and tidy. The following
rules and regulations apply when using the Xerox room.
1. Please do not use the Xerox room as storage space. Do not store paper, chairs, or
any other supplies etc… in this room.
2. Please clean up after use. All staples, rubbish, etc. should be thrown in the
rubbish can
3. Please notify a CDS Central Office staff member if you will be Xeroxing a large
quantity of documents, etc…we will need to replenish our paper supply, so others
will have paper to use.
4. Each project is assigned a code for using the Xerox Machine. Please do not share
this code with other projects or other employees not in your project. These codes
are used to tell us which projects to charge and how much to charge to each
project each month. If you share this code, you may be charged for Xeroxing
done by another project. (If you do not know the code for your project, please see
Lisa in the Central Office)
If you have any items that you have stored or put in this room, please remove them
immediately! The only item that should be stored in this room is the Central Office’s
supply of Xerox paper.
Mahalo for your Kokua,
CDS Central Office Staff.
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UH MAILROOM BARCODE
Services
User Level Policies and Procedures
- U.S. Postal Services
- Campus Mail Services
- Personal Mail Services
> General Policies and Procedures
University units utilizing the University of Hawai'i at Mãnoa (UHM) Mail
Services to process mail requiring postage shall be required to comply with
new mail policies and procedures.
- Other Services

Rates
- U.S. Postal Service Rates
Department Info
- Dept Info


- Policies and Procedures



All University units requesting postage for U.S.P.S. services are
required to submit a pre-assigned barcode along with
pieces regardless of their source of funding (general,
special, or revolving funds).
Pre-assigned barcodes may be acquired via Campus
Mailroom website only.
Units mailing more than a single piece of mail under the
same mail code may submit their pieces of mail securely
bundled with a mail barcode attached to the top piece.
Barcodes should be printed or a barcode label placed on the
back flap of the envelope.
All pieces of mail not identified with a barcode will be
returned to the mailing unit.
Office Hours:
8:00 a.m. - 2:30 p.m.
Monday through Friday.
Address:
UH Auxiliary Enterprises
Campus Mail Services
2442 Campus Road
Honolulu, HI 96822
Phone:
(808) 956-8598
Fax:
(808) 956-9204
Email:
mailsvcs@hawaii.edu
Click here to see map.
It shall be the responsibility of the unit to maintain a record and
tracking of all barcodes assigned within the unit.
> Access to UHM Mail Service Website
There are no requirements to access the UHM Mail Service website at
http://www.hawaii.edu/mailroom. Authorized access is only required to
obtain barcodes and to view and modify department account
information. To obtain access to mail codes, please notify your
Administrative Officer.
> Acquiring Access to Barcodes
To acquire barcodes, you must first be assigned access by your unit
Administrative Officer. Only unit Administrative Officers are given
access to mail codes issued to each unit. After obtaining access click "My
Accounts" on the UHM Mail Service website and login. You will be
required to have a valid UH (@hawaii.edu) email address to login to your
account. All mail codes assigned to you will be shown. A
special font must now be downloaded and installed on PC in order to view
the barcode information correctly. After installing the barcode font, rightclick on the mail code assigned to you and your barcode will appear.
APM 2005 1-Getting Started.doc
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Services
- U.S. Postal Services
- Campus Mail Services
- Personal Mail Services
- Other Services
Accounts for: Sandra Shitanishi
Email: shitanis@hawaii.edu
Phone: 956-9356
The following is a listing of all accounts that are currently assigned to you. To download a barcode
file, click on the barcode field corresponding to the department. If the barcode you wish to download is
not available, please contact the Campus Mail Services department at
mailsvcs@hawaii.edu.
To view the file on your computer, you need to also download and install the w39lc.ttf font. After
installing the font, you should be able to see the barcode in Adobe Acrobat Reader. For more detailed
information on installing and using the w39lc.ttf font, please click here.
When printing the barcodes using the provided template files for Adobe Acrobat Reader, the
setting for Page Scaling should be set to None.
Rates
- U.S. Postal Service Rates
Department Info
- My Accounts
College
Dept
College of Education
Center on Disability Studies - HI Comm Pass
Barcode
Your Barcode # here
- My Charges
- Policies and Procedures
APM 2005 1-Getting Started.doc
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Installing Fonts in Windows
Installing Fonts in Mac OS X
Installing Fonts in Mac OS 9.x or 8.x
Using the Font
Installing Fonts in Windows
1.
Download the w39lc.ttf font onto your computer.
2.
Click the Start Button then select Settings and Control Panel.
3.
From the File menu, select Install New Font.
4.
Select the drive and directory where you saved the font. The name of the font, WASP 39LC
APM 2005 1-Getting Started.doc
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(TrueType) should be displayed in the List of Fonts box. Select the font and click on OK to install the
font.
Installing Fonts in Mac OS X
1.
Before installing fonts, you should close any open applications. For some applications, new fonts do not
appear in the font menu if you install them while the application is open.
2.
Download the w39lc.ttf font onto your computer.
3.
In the Finder, open the folder or disk that contains the fonts you want to install.
4.
Select the font suitcases for the fonts you want to install.
5.
Drag and drop the fonts into the Fonts folder in the Library folder.
Note: If you want fonts to be available to applications running in Classic mode, you must install fonts
in Macintosh TrueType into the Fonts folder inside the Classic System Folder.
Installing Fonts in Mac OS 9.x or 8.x
1.
Before installing fonts, you should close any open applications. For some applications, new fonts do not
appear in the font menu if you install them while the application is open.
2.
Download the w39lc.ttf font onto your computer.
3.
In the Finder, open the folder or disk that contains the fonts you want to install.
4.
Select the font suitcases for the fonts you want to install.
5.
Drag and drop the fonts onto the closed System Folder icon.
APM 2005 1-Getting Started.doc
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6.
Click OK to install the fonts.
Using the Font
The barcode system uses the (*) asterisk as a starting and stopping point when reading the barcodes.
Therefore, all codes must start and end with *
1.
After installing the wasp 39 LC font, select the font from the application you are using. (ie: Microsoft
Word)
2.
Type in the barcode exactly as shown with the dashes starting with an asterisk and ending with an
asterisk. (ie: *11-N-1111* )
3.
Just like any other font, you can change the size of the font. A good size is 14pt.
4.
Print your barcode on any media that your printer is capable of printing to.
5.
If the font alignment is off when you print on the labels, the problem might be in your printer settings
for Adobe Reader. From the File Menu on Adobe, click on Print. When the Printer window opens, make
sure that Page Scaling is set to NONE, and Auto-Rotate and Center is not checked.
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OFFICEMAX CARD USAGE
The following is a listing of rules and regulations regarding the use of the OfficeMax
Credit Card. Please read and follow all procedures below. Thank You.
1. The OfficeMax Card must be signed out and signed back in by the user and only
the user. (You cannot not sign it out for other people)
2. Please pick up the card only when you are planning to use it on that day and
return it as soon as you return from the store. (If you hold on to the card, this
prevents other people from using and getting the items that they need.)
3. All receipts for purchases must be turned in when signing the card back in. (if
you require the original receipt to make a payment, then please provide Lisa with
a copy. Failure to follow this procedure, may possibly affect your card privileges
and you may be prevented from having use of the card in the future.)
4. You should not transfer the card or give the card to someone else while you have
the card signed out. If you do so, you (your project) may be responsible for the
next person’s receipts, as the main office will not have a record of the current user
on file.
5. You must always have the credit card in hand, when checking out items at the
store. Failure to have the card in hand will result in a refusal by office max staff to
allow your purchases to go through. You can no longer give the account number
only. A card MUST be used.
There are other stores besides OfficeMax that sell office supplies. Fisher Hawaii for
example takes purchase orders. Please manage these purchases so as to avoid running to
OfficeMax every other day or every week.
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UH TELECOMMUNICATIONS
The link to the UH Telecommunications website is http://www.hawaii.edu/telecom. Once on the
home page, you will be directed to the following links:

Verizon Directory
View the Verizon Oahu (2003-2004) Directory online.

Forms
 Fill out/Download forms to request service, change account codes, dispute phone charges, transfer
lines, etc












Form 1A: Telecom Request – Campus Items
Form 1: Telecom Request – DAGS
Form 2: Telecom Management System Directory
Form 2A: Transfer of Line
Form 2B: Department Telecom Coordinator (DTC) Change Form
Form 3B: Calling Card Request
Form 4: Account Code Change Request for Telephone Lines
Form 4A: Account Code Change Request for Authorization Codes
Form 4B: Account Code Change Request for Calling Cards
Form 10: Conference Bridge Set-Up Request Form
Form 12: Telephone Charge Disputes
Form 15: Request for Special Billing of Certain Long Distance Calls

Voicemail
Learn about the different voicemail features and how to use them.

Long Distance
Learn how to place a neighbor island, mainland, or international long distance call from a campus or offcampus line and View our international long distance rates by country.

Phone Types
View the different phone types we offer and view/download their user guides (if applicable). Also
view/download the Single Line and Multi-Line User Guides.

Service Rate Schedule
View our rates for the different services of offer.

Conference Bridge
Find out about the Meridian Integrated Conference Bridge - what it is, it’s capabilities, how to request its
use, etc.

TMS Project (ITS Personnel Only)
View/Download Weekly Minutes

About Telecom
Find out about us - what we do, where we are, and other general information.

Archive
View past articles/news.
Clicking on each title links you to that site. While most of these links are informational, the
“FORMS” link directs you to the different forms that UH Telecommunications requires in order
to report changes to your service. They are in Word Format and can be filled out online before
printing and forwarding for signature approvals.
APM 2005 1-Getting Started.doc
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Meeting Rooms
Everly Hall 123A&B
Nalini
ntjones@hawaii.edu
Wist 115
Marcia
x67913
Architecture School
Sheryl
x67228
Only conference room 314
16 chairs max around table
Elevator is on the end of a “U”
Bathroom is kiddie corner to 314, down the hall from elevator
Adjustable temperature
Combination key entry
UH System classroom scheduler
Roberta Enoki
x67953
Campus Center
Charlene
x62525
fax x64810
Form to complete to get approval
Conference room 220,
- 36 persons max
- mall level close to bathrooms
- adjustable temperature
Conference rooms 310 & 309
- conference style
- 20 max in square
- 306 is the hottest room upstairs
If they arrange tables there is a $20 fee,
If you arrange the tables be sure to reset the room upon departure
Campus Center office will unlock room before the meeting.
Outside catering, form to complete or SODEXHO Catering call Lena at x62186
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UH BUSINESS CARDS
For 1 person, 1 color only cards
Duplicating Services
1755-1775 Pope Road
Honolulu, HI 96822
1. Do a purchase request or ½ yellow sheet to Duplicating Services.
2. 500 cards cost $52.75
3. Submit to Bachman Annex 2 with p.o.
or ½ sheet and
Approved memo from Dean of COE (see example below)
Susanne Yu of Creative Services 956-8680
For more than 1 person, more colors go to Quality Graphic.
Call Susanne Yu of Creative Services 956-8660 for quote or
http://www.hawaii.edu/office/eaur/stationary.html
.to Quality Graphics and get letter of approval signed by Dean Hitz submit all to Creative
Services at Bachman Annex 2, leave fax number to get proof generate a p.o.
Quality quotes:
1 color, box 250
2 color, box 250
APM 2005 1-Getting Started.doc
$114.58 for 1st person, 55 cents each person thereafter
$125.00 for 1st person, 60 cents each person thereafter
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MEMORANDUM
Date:
June 7, 2004
To:
Randy Hitz, Dean
College of Education
From: Robert Stodden, Director
Center on Disability Studies
RE:
Business Cards for Gina Rosabal
I would like to request your approval to purchase business cards for Gina Rosabal of the National
Center on Secondary Education and Transition. She will be dealing with persons locally and
nationally on coordinating National Capacity Building Institutes and will be an important contact
at the UH Manoa site.
Approved/Disapproved
_______________________________ Signature
Dean Hitz, COE
APM 2005 1-Getting Started.doc
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Center on Disability Studies FACT Links:
http://www.cds.hawaii.edu/
Center on Disability Studies
http://tech.cds.hawaii.edu/
Center on Disability Studies
Technical Assistance
Research Corporation of the University of Hawaii
Policies & Procedures
Welcome to UH!
Links to Resources for Faculty and Staff
http://www.rcuh.com/
http://www.hawaii.edu/
http://www.hawaii.edu/ohr/
UH Office of Human Resources
http://www.hawaii.edu/its/
UH Information Technology Services Computing
and Telecommunications Resources
UH Telecommunications Services,
Products, Rates, Forms
UH Office of Research Services Grant
writing/Administration Resource
UH Campus Mailroom
http://www.hawaii.edu/telecom/#forms
http://www.hawaii.edu/ors/index.html
http://128.171.191.73/mailroom/
APM 2005 1-Getting Started.doc
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LISTS & FORMS
Commonly used subcodes
Comprehensive subcodes/object codes
Payroll Number Assignments (PRN)
WH-1
Form 56
COMMONLY USED SUBCODES
General Subcodes
Supplies
3200
Postage
3700
Postage for grant proposals
0008
Software
7216
Computer Hardware
3405 (jump drive, DVDs)
Computer Equipment (CPU)
7719
Conference Fees
7230
PacRim conference fees (RCUH account)
7285
Books, Lamination, Educational Supplies,
disposable cameras,
3020
Food
Food
3300
0004 ………Project 007431 under Stodden
Letterhead
3910
Repair and Maintenance
5805
Library Copy Cards
7220, $1.00 service charge
Local Mileage Reimbursement
4150
Local Parking
4850
Phone Bill
3800
Binding, printing
3900
Lease Payments (copier...)
5610
Film Development
Penalties
7200
0020
Printing charges (meter usage)
Rental Fee
7220
5700
Contract Services < $25,000
7150
Scholarship
6510, 7285 for revolving funds
project 007431 under Stodden
Project 007431 under Stodden
Travel Subcodes
High cost and low cost subcodes are for
regular employees only. Not BU 07
employees. Please refer to the travel
section of your manual for procedures
using 07 employees.
Out of State, Low cost city
4551
Out of State, High cost city
4550
Out of State Transportation--airfare, taxi, bus,
gas, parking, rental car, etc.
4450 (Advance)
Out of State Other--registration fee, phone
calls, etc.
4851
Inter-Island Travel Subcodes
Transportation (air, rental car)
Subsistence/per diem
Parking
Mileage
Others
Non-Employee Travel Subcodes
Transportation (air, rental car)
Subsistence/per diem
Parking
Mileage
Others
4250
4350
4850
4150
4850
Non-Reimbursed In-State
4240
4540
4840
4841
COMPREHENSIVE SUBCODES
2001
2002
2003
2004
2005
2006
2007
2008
2009
2011
2015
2017
2018
2019
2025
2026
2027
2028
2029
2030
2031
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
2051
2052
2071
2072
2080
2087
2088
2089
2090
2097
2098
2099
2101
2102
2129
2137
2141
REG EMP-PAYROLL
REG EMP-OVERTIME, ORDINARY
REG EMP-OVERTIME, HOLIDAY
REG EMP-OVERTIME, SPLIT SHIFT
REG EMP-DIFFERT'L, SPLIT SHIFT
REG EMP-DIFFERT'L, NIGHT SHIFT
REG EMP-PREM, TEMP ASSIGNMENT
REG EMP-OVERLOAD
REG EMP-PAYROLL, RETROACTIVE
REG EMP-DIFFERT'L, HAZ, HI ALT
REG EMP-WAGES IN KIND
REG EMP-DIFFERT'L, SAB LEAVE
REG EMP-PAYROLL, OVERSEAS
REG EMP-STIPEND
REG EMP-PREM, STANDBY DUTY
REG EMP-PREM, HAZARDOUS DUTY
REG EMP-PREM, EMERGENCY WORK
REG EMP-SICK LEAVE PAY ON W/C
REG EMP-VACATION PAY ON W/C
REG EMP-VACATION PAY, TERM
REG EMP-VACATION PAY, ADV
REG EMP FB-EMP RET SYS PEN ACCU
REG EMP FB-SVC ORDER PROJ
REG EMP FB-TREA S H EMP RET SYS
REG EMP FB-SS CONTR (FICA)
REG EMP FB-GROUP LIFE INS
REG EMP FB-MEDICAL
REG EMP FB-CHILDREN DENTAL
REG EMP FB-WORKER'S COMP
REG EMP FB-UNEMPLOYMENT INS
REG EMP FB-MEDICARE
REG EMP FB-RETIREE HEALTH INS
REG EMP FB-PRESCRIP DRUG
REG EMP FB-VISION CARE
REG EMP FB-ADULT DENTAL
REG EMP FB-EMP FED RET
REG EMP FB-ACCR VAC & SICK
REG EMP FB-NON-IMPOSED FRINGE
EMPLOYEE TUITION WAIVER
EMPLOYEE HOUSING WAIVERS
REG EMP-PAYMENT OF VAC CR
REG EMP-ACCRUED VAC (NET)
UH CENTRALIZED P/R ALLOC
RCUH-WAGES
P/R REIMB-NONSTATE
P/R REIMB-STATE AGENCIES
UH CENTRAL P/R FRINGE ALLOC
RCUH-FRINGE BENEFITS
P/R FRINGE REIMB-EXTERNAL PARTIES
WC/UIC FRNG BENEFIT ASSESS TRF
CASUAL-PAYROLL
CASUAL-OVERTIME
CASUAL-VACATION PAY ON W/C
CASUAL FB-SS CONTR (FICA)
CASUAL FB-WORKER'S COMP
2142
2143
2149
2201
2202
2219
2237
2241
2242
2243
2301
2309
2334
2335
2336
2337
2338
2339
2340
2341
2342
2343
2344
2345
2346
2347
2401
2402
2409
2437
2441
2442
2443
2508
2537
2541
2542
2543
2565
2599
2741
2742
2799
2841
2842
2900
2905
2906
2910
2915
2920
2925
2930
2935
2940
2950
2961
CASUAL FB-UNEMPLOYMENT INS
CASUAL FB-MEDICARE
CASUAL FB-ACCR VAC & SICK
STUD HELP-PAYROLL
STUD HELP-OVERTIME
STUD HELP-PAYROLL, WORKSTUDY
STUD HELP FB-SS CONTR (FICA)
STUD HELP FB-WORKER'S COMP
STUD HELP FB-UNEMPLOYMENT INS
STUD HELP FB-MEDICARE
LECT REG-PAYROLL
LECT REG-RETROACTIVE PAY
LECT REG FB-EMP RET SYS PEN ACCU
LECT REG FB-POST RETIREMENT
LECT REG FB-TREA S H EMP RET SYS
LECT REG FB-SS CONTR (FICA)
LECT REG FB-GROUP LIFE INS
LECT REG FB-MEDICAL
LECT REG FB-CHILDREN DENTAL
LECT REG FB-WORKER'S COMP
LECT REG FB-UNEMPLOYMENT INS
LECT REG FB-MEDICARE
LECT REG FB-RETIRE HEALTH INS
LECT REG FB-PRESC DRUG
LECT REG FB-VISION CARE
LECT REG FB-ADULT DENTAL
LECT CASUAL-PAYROLL
LECT CASUAL-OVERTIME
LECT CASUAL-RETROACTIVE PAY
LECT CASUAL FB-SS CONTR (FICA)
LECT CASUAL FB-WORKER'S COMP
LECT CASUAL FB-UNEMPLOYMENT INS
LECT CASUAL FB-MEDICARE
LECT OVERLD-PAYROLL
LECT OVERLD FB-SS CONTR (FICA)
LECT OVERLD FB-WORKER'S COMP
LECT OVERLD FB-UNEMPLOYMENT INS
LECT OVERLD FB-MEDICARE
CONTRACT ALLOWANCE
PAYROLL EXPEND PAID FR TUITION REV
NIMP WC ASSESSMENT
NIMP UIC ASSESSMENT
NON-IMPOSED FRINGE BENEFITS
NIMP WC CONTRA-EXP
NIMP UIC CONTRA-EXP
SVC, ST EMP-OTHERS
SVC, ST EMP-ROYALTY
SVC, ST EMP-CAPITAL GAIN
SVC, ST EMP-AUDIT/ACCTG
SVC, ST EMP-LEGAL
SVC, ST EMP-MEDICAL
SVC, ST EMP-ENG-ARCH
SVC, ST EMP-OTH DEPTS
SVC, ST EMP-HONORARIA
SVC, ST EMP-EXAM/GRADING
SVC, ST EMP-SUB<$25,000
PAYROLL, POST DEATH(IRS86-109)
2970
2971
2972
3000
3005
3010
3015
3018
3020
3025
3028
3030
3035
3040
3041
3042
3045
3048
3050
3055
3060
3061
3062
3100
3105
3110
3120
3200
3208
3300
3305
3310
3400
3401
3403
3405
3407
3408
3411
3422
3424
3470
3471
3472
3473
3478
3500
3501
3600
3700
3800
3801
3802
3805
3810
3815
3820
SVC, ST EMP-ENG-ARCH, NO OH
SVC, ST EMP-OTH DEPTS, NO OH
SVC, ST EMP-SUB>$25,000
OPER SUPP, OTHER
OPER SUPP, JANITORIAL
OPER SUPP, LAUNDRY
OPER SUPP, SCIENTIFIC
OPER SUPP, SCI-NO OH
OPER SUPP, EDUCATIONAL
OPER SUPP, MTR VEH GAS & OIL
OPER SUPP, EDUC-NO OH
OPER SUPP, AGR & OTHER
OPER SUPP, OIL/LUB (NON M/V)
OPER SUPP, MED & HOSP
OPER SUPP, PHARMACY
OPER SUPP, LABORATORY
OPER SUPP, FORAGE & CARE/ANIM
OPER SUPP, LIVESTOCK-NO OH
OPER SUPP, CLOTH & SEWING
OPER SUPP, SAFETY
INVALID OBJ CODE AS OF 12/16/02
INVALID OBJ CODE AS OF 12/16/02
INVALID OBJ CODE AS OF 12/16/02
R&M UPKEEP SUPP, OTHERS
R&M UPKEEP SUPP, MATERIALS
R&M UPKEEP SUPP, MTR VEHICLE
R&M UPKEEP SUPP, BLDG & CONSTR
SUPPLIES, OFFICE
OPER SUPP, OFFICE-NO OH
FOOD SUPPLIES, OTHER
FOOD SUPPLIES, (NON-RESALE)
FOOD SUPPLIES, EMP MEAL-NCOMP
OTHER SUPPLIES
SUPPLIES, ELECTRONIC
SUPPLIES, MECHANICAL
SUPPLIES, DATA PROCESSING
SUPPLIES, HOUSEKEEPING
SUPPLIES, FACILITY MAIN
SUPPLIES, VEHICLE DEPT-TRANS
SUPPLIES, CRYOGENICS-LAB
SUPPLIES, LASER
SUPPLIES, LIB OPER, NO OH
SUPPLIES, VEHICLE MKSS, NO OH
R&M VEHICLE-MKSS, NO OH
SPEC VEHIC LEASE-MKSS, NO OH
OPER SUPP, MACH-NO OH
DUES & SUB, OTHER
DUES & SUB, CIVIC/COMM/SOCIAL
FREIGHT & DELIVERY CHARGES
POSTAGE
TELEPHONE & TELEGRAPH
T&T, TOLLS
T&T, MOD & LINE CHARGE
T&T, TELEPHONE EQUIP RENTAL
T&T, LONG DISTANCE CHARGES
T&T, TELEPHONE SVC CHARGES
T&T, TELEPHONE TRUNK CHARGES
3825
3830
3835
3840
3845
3870
3900
3905
3910
4000
4001
4002
4140
4141
4150
4151
4152
4163
4192
4240
4241
4250
4251
4252
4263
4301
4310
4320
4330
4340
4341
4350
4351
4352
4363
4440
4441
4450
4463
4470
4471
4480
4490
4493
4501
4540
4541
4550
4551
4552
4563
4570
4571
4580
4581
4582
4590
T&T, TELEPHONE DIRECTORY SVC
T&T, RADIO COMMUNICATION
T&T, DATA/CIRCUIT COMMUNTN
T&T, TELEGRAM/TELEX SVC
T&T, OTHER TELEPHONE SVC
T&T, OTHER MKSS NO OH
PRINTING & BINDING, OTHER
BINDING
PRINTING
ADVERTISING, OTHER
ADVERTISING, PUBLIC RELATIONS
ADVERTISING, OPPRM LEGAL NOTICES
CAR MILEAGE (NE,FNE,NR)
CAR MILEAGE (NE,R)
CAR MILEAGE (E,NR)
CAR MILEAGE (E,R)
CAR MILEAGE (E,T)
CAR MILEAGE (FNE,R)
CAR MILEAGE ALLOW (E,T)
TRANSP, IN ST (NE,FNE,NR)
TRANSP, IN ST (NE,R)
TRANSP, IN ST (E,NR)
TRANSP, IN ST (E,R)
TRANSP, IN ST (E,T)
TRANSP, IN ST (FNE,R)
PER DIEM, IN ST, ADV (E,NE,FNE,NR)
PER DIEM, IN ST, HP ACCOM (NE,NR)
PER DIEM, IN ST, HP ACCOM (E,NR)
PER DIEM, IN ST, HP TO/DC (E,NR)
PER DIEM, IN ST (NE,FNE,NR)
PER DIEM, IN ST (NE,R)
PER DIEM, IN ST (E,NR)
PER DIEM, IN ST (E,R)
PER DIEM, IN ST (E,T)
PER DIEM, IN ST (FNE,R)
TRANSP, US&TERR (NE,FNE,NR)
TRANSP, US&TERR (NE,R)
TRANSP, US&TERR (E,NR)
TRANSP, US&TERR (FNE,R)
TRANSP, FOREIGN (NE,FNE,NR)
TRANSP, FOREIGN (NE,R)
TRANSP, FOREIGN (E,NR)
OBSOLETE-TRANSP, FOREIGN (FNE,NR)
TRANSP, FOREIGN (FNE,R)
PER DIEM, OUT ST, ADV (E,NE,FNE,NR)
PER DIEM, US&TERR (NE,FNE,NR)
PER DIEM, US&TERR (NE,R)
PER DIEM, US&TERR (E,NR)
PER DIEM, US&TERR (E,R)
PER DIEM, US&TERR (E,T)
PER DIEM, US&TERR (FNE,R)
PER DIEM, FOREIGN (NE,FNE,NR)
PER DIEM, FOREIGN (NE,R)
PER DIEM, FOREIGN (E,NR)
PER DIEM, FOREIGN (E,R)
PER DIEM, FOREIGN (E,T)
OBSOLETE-SUBSIST, FOREIGN (FNE,NR)
4593
4640
4641
4650
4663
4670
4671
4680
4690
4693
4700
4813
4820
4821
4830
4831
4832
4840
4841
4850
4851
4852
4863
4870
4871
4880
4890
4891
4892
4893
4894
4895
4899
5000
5100
5200
5270
5300
5400
5500
5501
5502
5505
5570
5600
5605
5606
5610
5700
5705
5800
5805
5810
5815
5820
5821
5822
PER DIEM, FOREIGN (FNE,R)
OBSOLETE-HIRE PASS CAR (NE,NR)
OBSOLETE-HIRE PASS CAR (NE,R)
OBSOLETE-HIRE PASS CAR (E,NR)
OBSOLETE-HIRE PASS CAR (FNE)
OBSOLETE-HIRE PASS CAR, FOREIGN (NE
OBSOLETE-HIRE PASS CAR, FOREIGN (NE
OBSOLETE-HIRE PASS CAR, FOREIGN (E,
OBSOLETE-HIRE PASS CAR, FOREIGN (FN
OBSOLETE-HIRE PASS CAR, FOREIGN (FN
OBSOLETE-MOTOR POOL CAR (HIRE OF)
OTH TRAVEL, IN ST (FNE,R)
OTH TRAVEL, IN ST (NE/FNE,NR)
OTH TRAVEL, IN ST (NE,R)
SUBSIDIZED PARKING (E,NR)
SUBSIDIZED PARKING (E,R)
SUBSIDIZED PARKING (E,T)
OTH TRAVEL, US&TERR (NE,FNE,NR)
OTH TRAVEL, US&TERR (NE,R)
OTH TRAVEL, IN ST (E,NR)
OTH TRAVEL, US&TERR (E,NR)
OTH TRAVEL, FOREIGN (E,NR)
OTH TRAVEL, US&TERR (FNE,R)
OTH TRAVEL, FOREIGN (NE,FNE,NR)
OTH TRAVEL, FOREIGN (NE,R)
OBSOLETE-OTH TRAVEL, FOREIGN (E,NR)
OBSOLETE-OTH TRAVEL, FOREIGN (FNE,N
RELOCATION, MOVING EXPENSE (E,R)
RELOCATION, MOVING EXPENSE (E,T)
OTH TRAVEL, FOREIGN (FNE,R)
OBSOLETE-OTH TRAVEL, HIRE AIRPLANES
OBSOLETE-OTH TRAVEL, BUS SERVICES
RELOCATION, MOVING EXPENSE (E,NR)
UTILITIES, ELECTRICITY
UTILITIES, GAS
UTILITIES, WATER
UTILITIES, WATER-MKSS NO OH
UTILITIES, SEWER
UTILITIES, OTHER
RENT-LAND & BLDG
RENT-LAND & BLDG, NON-UH FAC
RENT-LAND & BLDG, UH FAC
RENT-LAND & BLDG, REAL PROP TX (NR)
RENT-LAND & BLDG, MKSS, NO OH
RENT-EQUIPMENT, OTHER
RENT-EQUIP, DATA PROCESS
RENT-INSTALLMENT CONTR PAY
RENT-EQUIP, OTHER OFF
RENT-OTHERS
RENT-MOTOR VEHICLE
R&M, OTHER
R&M, OFF FURN & EQUIP
R&M, MACH & EQ, SPEC
R&M, MACH & EQ, ROUT
R&M, BLDGS & STRUC, SPEC
R&M, ELEC TEST EQUIP
R&M, LASER
5823
5825
5830
5835
5840
5870
5871
5900
5905
6000
6100
6200
6201
6202
6203
6204
6300
6400
6500
6503
6510
6511
6513
6520
6521
6523
6531
6533
6540
6541
6543
6550
6551
6553
6560
6561
6563
6570
6573
6581
6583
6593
6599
6600
6701
6702
6703
6704
6705
6706
6707
6708
6709
6710
6711
6712
6713
R&M, COMPUTER
R&M, BLDGS & STRUC, ROUT
R&M, GROUNDS, SPEC
R&M, GROUNDS, ROUT
R&M, MOTOR VEH
R&M, GROUNDS, SPEC-MKSS, NO OH
R&M, GROUNDS, ROUT-MKSS, NO OH
INSURANCE, OTHER
INSURANCE, LIABILITY
DEPRECIATION & AMORTIZATION
INTEREST, BONDED DEBT
INTEREST, OTHER
INTEREST, INSTALLMENT PAY
INTEREST, FINES & PENALTIES
INTEREST, SPONSORED PROJECTS
INTEREST, UTILITIES
BOND ISSUANCE & REDEMP EXP
G-IN-AID, INTERGOVT
G-IN-AID, SCHOLARSHIP (NR)
G-IN-AID, SCHOLARSHIP (F,R)
G-IN-AID, TUITION (NR)
G-IN-AID, TUITION (R)
G-IN-AID, TUITION (F,R)
G-IN-AID, FELLOWSHIPS (NR)
G-IN-AID, FELLOWSHIPS (R)
G-IN-AID, FELLOWSHIPS (F,R)
G-IN-AID, STIPENDS (R)
G-IN-AID, STIPENDS (F,R)
G-IN-AID, TRAVEL (NR)
G-IN-AID, TRAVEL (R)
G-IN-AID, TRAVEL (F,R)
G-IN-AID, PER DIEM (NR)
G-IN-AID, PER DIEM (R)
G-IN-AID, PER DIEM (F,R)
G-IN-AID, STUDT HSG WAIVER (NR)
G-IN-AID, TRNEE-BD/LODG (R)
G-IN-AID, TRNEE-BD/LODG (F,R)
G-IN-AID, TRNEE-BOOKS/SUP (NR)
G-IN-AID, TRNEE-BOOKS/SUP (F,R)
G-IN-AID, TRNEE-DEPEND ALW (R)
G-IN-AID, TRNEE-DEPEND ALW (F,R)
G-IN-AID, SCHOLARSHIP (F,T)
SCHOLARSHIP CONTRA-EXP
PUBLIC ASSISTANCE
TEMP TOT DISABILITY, PAID EMPL
TEMP PART DISABILITY, PAID EMPL
PERM TOT DISABILITY, PAID EMPL
PERM PART DISABILITY, PAID EMPL
PAYM'T ON DEATH AWARD, PAID EMPL
DISFIGUREMENT, PAID EMPL
MEDICAL, PAID EMPL
SERVICES OF ATTENDANT, PAID EMPL
REHABILITATION, PAID EMPL
OTHER, PAID EMPL
SPECIAL, PAID EMPL
ADMIN EXPENSES, PAID EMPL
DEATH AWARD, PAID EMPL
6730
6731
6734
6736
6741
6742
6743
6744
6745
6746
6747
6748
6749
6750
6751
6752
6753
6780
6790
6800
6900
7000
7100
7101
7102
7105
7106
7110
7115
7120
7125
7130
7135
7140
7150
7170
7171
7172
7173
7174
7190
7200
7201
7205
7206
7212
7213
7215
7216
7217
7220
7221
7222
7223
7225
7230
7231
W/C PAYMENTS
W/C CAR MILEAGE
W/C EMP RET SYS PEN ACCU
W/C TREAS S H EMP RET SYS
TEMP TOT DISABILITY, VOL EMPL
TEMP PART DISABILITY, VOL EMPL
PERM TOT DISABILITY, VOL EMPL
PERM PART DISABILITY, VOL EMPL
PAYM'T ON DEATH AWARD, VOL EMPL
DISFIGUREMENT, VOL EMPL
MEDICAL, VOL EMPL
SERVICES OF ATTENDANT, VOL EMPL
REHABILITATION, VOL EMPL
OTHER, VOL EMPL
SPECIAL, VOL EMPL
ADMIN EXPENSES, VOL EMPL
DEATH AWARD, VOL EMPL
SPECIAL COMPENSATION FUND ASSESSMEN
ACCRUED EXP FOR WORKERS' COMP LIAB
JUDGEMENTS & CLAIMS
UNEMPLOYMENT BENEFITS PAYMENTS
RETIREMENTS & PENSION COST
SVC, NON-ST EMP-OTHER
SVC, NON-ST EMP-ADVANCE (NR)
SVC, NON-ST EMP-HPD/MODEL
SVC, NON-ST EMP-ROYALTY
SVC, NON-ST EMP-CAPITAL GAINS
SVC, NON-ST EMP-AUDIT/ACCTG
SVC, NON-ST EMP-LEGAL
SVC, NON-ST EMP-MEDICAL, OTH
SVC, NON-ST EMP-ENG ARCH
SVC, NON-ST EMP-OTH DEPTS
SVC, NON-ST EMP-HONORARIA
SVC, NON-ST EMP-EXAM/GRADING
SVC, NON-ST EMP-SUB<$25,000
SVC, NON-ST EMP-ENG ARC NO OH
SVC, NON-ST EMP-OTH DPT NO OH
SVC, NON-ST EMP-SUB>$25,000
SVC, NON-ST EMP-PATIENT CARE
SVC, NON-ST EMP-LOBBYING
SVC, NON-ST EMP-FORGN (FNE,NR)
OTHER CURRENT EXPENDITURES
BAD DEBTS/CHECKS
SPEC ASSESSMENT ACT 36-27-CAE
SPEC ASSESSMENT ACT 36-30-DAE
IFA ADM RECHARGE SYS
IFA COMPUTER SVC RECHARGE SYS
COMPUTER SVC
COMPUTER SOFTWARE
COMPUTER SOFTWARE LICENSE FEES
PHOTOCOPY SVC
PARKING PASSES/SCRIPS
PROTOCOL ITEMS
SPORTS GUARANTEES
TRAINING & TRAINING MATERIALS
REGISTRATION FEE-STAFF
OUTREACH SPONSOR EXPENSE
7232
7235
7240
7244
7245
7246
7247
7248
7250
7270
7271
7272
7280
7281
7282
7283
7284
7285
7299
7300
7400
7401
7410
7420
7429
7430
7435
7436
7438
7439
7440
7441
7442
7448
7450
7455
7458
7472
7473
7510
7520
7521
7530
7531
7600
7625
7628
7650
7700
7705
7706
7708
7709
7710
7718
7719
7720
RCUH EXPENSE
BANK SVC CHARGES
SCHOOL EXCURSION
CASH AWARDS (E,T)
FEES OTHER THAN PERSONAL SVC
UNIFORM MAINTENANCE ALLOW (T)
PREPD LEGAL FEES BU01 & BU10
HOUSING ALLOWANCE (E,T)
DIRECT COST ADMIN ALLOWANCE
IFA JOB ORDER SYS
IFA, MKSS
SECURITY/GUIDE, MKSS
SOEST HI MAP RSCH GRP, NO OH
SOEST COMPUTER FACILITY, NO OH
SOEST ENGINEERING SVC, NO OH
RESEARCH VESSEL
SPECIALIZED SERVICE FACILITY
OTHER RCUH REVOLV FUND PROJECTS
EXPEND PAID FROM TUITION REV
INT EXP DUE TO LATE PAYMENT
REDISTRIBUTED CURRENT EXPEND
REDISTRIBUTED PRIOR EXPEND
INTERNAL SVC FUND ALLOC ADJ
ISF CONTRA-PERSONNEL COSTS
ISF CONTRA-OTHER FEE SVCS
ISF CONTRA-SUPPLIES
ISF CONTRA-DUES & SUBSCRIP
ISF CONTRA-FREIGHT, POSTAGE
ISF CONTRA-TELEPHONE & TELEGRAPH
ISF CONTRA-PRINTING & BINDING
ISF CONTRA-ADVERTISING
ISF 67XX ALLOC ADJ
ISF 6900 ALLOC ADJ
ISF CONTRA-TRAVEL
ISF CONTRA-UTILITIES
ISF CONTRA-RENTALS
ISF CONTRA-REPAIRS & MAINT
ISF CONTRA-OTHER CURR EXP
ISF CONTRA-CATCH ALL OTHER
LAND
LAND IMPROVEMENTS
LAND IMPVT, CONSTRUCTION IN PROG
INFRASTRUCTURE ASSETS
INFRASTRUCTURE ASSETS CONSTR IN PRO
BUILDINGS
SVC, NON-ST EMP-ENG ARCH
SVC, NON-ST EMP-ENG ARCH NO OH
BUILDING, CONSTRUCTION IN PROG
EQUIP & MACH, OTHER
EQUIP, EXP PD-TUIT REV (NR)
EQUIP, INSTALLMENT CONTR PAY
EQUIP & MACH-CONTR PROP NO OH
EQUIP & MACH-CONTROLLED PROP
EQUIP, OFFICE
EQUIP, OFF-CONTR PROP NO OH
EQUIP, OFF-CONTROLLED PROP
EQUIP, EDUCATIONAL
7728
7729
7730
7738
7739
7760
7761
7763
7768
7769
7780
7799
7800
7900
EQUIP, EDUC-CONTR PROP NO OH
EQUIP, EDUC-CONTROLLED PROP
EQUIP, SCIENTIFIC
EQUIP, SCI-CONTR PROP NO OH
EQUIP, SCI-CONTROLLED PROP
LIB OPER, LIBRARY BOOKS
LIB OPER, BOOKS/PERIODICALS
LIB OPER, LIBRARY MATERIALS-OTHERS
LIB OPER, SUPP-US GOVT NO OH
LIB OPER, SUPP-US GOVT
MOTOR VEHICLE
EQUIPMENT, FABRICATION IN PROG
OTHER CAPITAL OUTLAY
CONSTRUCTION IN PROGRESS
8000
8008
8200
8700
8900
9000
9100
9110
9112
9200
9998
DEBT RETIRE, HAW GO BOND PRIN
DELETED OBJ CODE 4899
PAYMENT FOR LOANS, OTHER
RESALE ITEMS
EXP/DED ADJ-CUM EFF OF ACCTG CHG
REFUNDS
INDIRECT COST
FINANCIAL AID ADMIN ALLOWANCE
COST OF EDUCATION ALLOWANCE
AGENCY & CLEARING ACCOUNTS
OPER TRANS TO OTH (TO RECLASS)
Policies and Procedures
Section: 4.000
ACCOUNTING
4.320 RCUH Budget Category Listing with UH Object
Code Conversion
Date Composed: 07/16/1997 Date Modified: 06/30/2003
Budget Codes for account 007431
0001
0002
0003
0004
0005
Salaries & Wages
Fringe Benefits
Controlled Property
Supplies
Employee Domestic Travel
2087
2097
7739
3000
4850
0006
0007
0008
0009
Consultant/Fee for Service
Publications
Communications
Indirect Costs (Revolving, UH
"GRS" & Dir Proj)
0010
Revolving Fund Income
0011
Non-Employee Travel-Domestic
0012
Non-Employee Travel-Foreign
0013
Equipment
0014
Utilities
0015
Other Travel, Employee
0016
Rental-Equipment & Other
0017
Repairs & Maintenance
0018
Rental-Space
0019
Stipends (6531) & Tuition
0020
Other
0021-0029 Subcontracts
0030-0039 Consultants
0040-0089 VARIABLE
0090
UH RV Shiptime
0091
SOEST Engineering Support
0092
SOEST Computer
0093
Variable SSF
0094
Vacation Accrual
0095
HI Map Rsch Group
0096
IFA Recharge
0097
IFA JOS
0098
Mauna Kea Support
0099
RCUH USE ONLY
0100
Other RCUH Revolving Funds
7100
3900
3800
N/A
N/A
4841
4871
7730
5400
4880
5700
5800
5500
6511
7200
7172
7100
VAR
7283
7282
7281
7284
2087
7280
7212
7270
7271
n/a
7285
WH-1 March 2002
UNIVERSITY OF HAWAII
WH-1 STATEMENT OF CITIZENSHIP AND FEDERAL TAX STATUS
PURPOSE: In order to comply with applicable tax provisions of the Internal Revenue Service (IRS), the information requested on this form is
required. The University will use this information to determine the appropriate federal tax withholding. Your submission of this
form is required each calendar year.
DIRECTIONS: UNITED STATES (US) CITIZENS:
PERMANENT RESIDENT ALIEN:
1. Complete Section A and Section E only
1. Complete Section A and Section E only
2. Attach a photocopy (front and back) of your Alien Registration Card
ALL OTHERS: 1. Complete Sections A, B, C, and E
2.
4. For J-1 visa holders, submit copy of IAP-66
5. Submit applicable IRS Form as instructed
Complete Section D if applicable
3. Submit copy (front and back) of your I-94
Section A. PERSONAL INFORMATION
(1) General Information
Last Name
First
Social Security Number or ITIN Number
Middle
Country of Citizenship
Country of Residence for Tax Purpose
Business Name (if applicable)
My business is a [
Federal ID Number (if applicable)
] Sole Proprietorship
[
] Corporation
[
] Tax Exempt Organization
[
] Government Agency
[
] Partnership
(2) U.S. Residence Address
Number and Street
City or Province
State or Country
Postal Code
(3) Foreign Residence Address
Number and Street
City or Province
State or Country
Postal Code
Section B. U.S. IMMIGRATION ACTIVITY
(1) Current Visa Status
Date of U. S. Entry
Expiration Date of Current Visa
Intended Length of Stay
Anticipated Departure Date
Current Visa Type (check appropriate box):
What is the primary purpose of the visit? (check appropriate box)
[
[
[
[
[
[
[
[
[
[
]
]
]
]
]
]
F-1 Student
J-1 Student
J-1 Visitor (Non-Student)
B-1/WB Visitor For Business
B-2/WT Visitor For Pleasure (Tourist)
Other INS Classification (list status):
]
]
]
]
Studying/Training/Research in a Degree Program
Studying/Training/Research in a Non-Degree Program
Training/Research as a Post-Doctoral Fellow
Providing Services as an Independent Contractor (i.e., Consulting,
Conducting a Workshop, etc.)
[ ] Other:
(2) Past Visa History
Provide the requested information to detail the number of days you were physically present in the United States during the calendar years listed
below. Note: Calendar year refers to the period January 1 through December 31.
Enter
Calendar
Year
(e.g.,
2000)
Enter Visa Type held
while present in the
U. S. during the listed
calendar year
Enter Period(s) when you were physically present in the
US during the listed calendar year. (List the dates
below, for example, 01/01/99 – 12/31/99)
Number of
days present
in the U. S.
Have you taken
any Treaty
Benefits during
the listed year?
(Circle answer)
Last calendar year
Yes
No
Two years ago
Yes
No
Three years ago
Yes
No
Four years ago
Yes
No
Five years ago
Yes
No
Six years ago
Yes
No
Section C. TAX STATUS DETERMINATION
STEP 1: Complete the Substantial Presence Test (SPT) by completing the table below. For F, J, or M Visaholders please note the
following:
● For F, J, or M Student Visaholders: Do NOT count any days during your first 5 years in the United States in which you held a F, J,
or M student visa.
● For J or Q Non-Student Visaholders: Do NOT count any days during your first 2 years in the previous 6 years in the United States
in which you held a J or Q Non-Student visa.
ENTER TOTAL NUMBER OF DAYS
PRESENT IN THE UNITED STATES
FOR EACH YEAR
(A)
ENTER YEAR
RATIO
(B)
CALCULATE TOTAL NUMBER OF
DAYS TO COUNT FOR EACH
YEAR
(A x B)
1
Current Calendar Year ____________
Last Year
____________
1/3
Two Years Ago
____________
1/6
TOTAL # OF DAYS
STEP 2: Please answer the following questions:
A. Does the TOTAL NUMBER DAYS TO COUNT for the current calendar year equal to 31 days or more?
B. Does the TOTAL # OF DAYS for all three years equal to 183 days or more?
[
] YES
[
] NO
[
] YES
[
] NO
STEP 3. Determine your tax status:
► If you marked YES to both questions A and B, then you passed the Substantial Presence Test and will be treated as a
RESIDENT ALIEN FOR TAX PURPOSES for this calendar year. Go to and sign Section E below.
► If you marked NO to one or both questions, then you did not pass the Substantial Presence Test and will be treated as
a NONRESIDENT ALIEN FOR TAX PURPOSES for this calendar year. Go to Section D below.
SECTION D. EXEMPTION FROM WITHHOLDING FOR THE NONRESIDENT ALIEN
A. All payments made to Nonresident Aliens are subject to U. S. federal tax withholding at a statutory rate of 30%.
However, you may choose to claim an exemption from withholding or a reduced rate of withholding via a U. S. Tax Treaty if you meet the
following requirements:
1. You must be a resident of a country that has a tax treaty with the U. S. (Consult IRS Publication 901-U.S. Tax Treaties at
http://ftp.fedworld.gov/pub/irs-pdf/p901.pdf). In addition, the tax treaty must have a treaty article applicable to the type of
payment you will be receiving:
■Scholarship or Fellowship Article for Scholarship, Fellowship, Traineeship, and Stipend Payments.
OR
■Independent Personal Services Article for Fee for Services, Honoraria, and Reportable Travel Payments.
2. You must meet all requirements regarding residency, time, and dollar limitations described in the tax treaty.
3. You must have a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) in order to
claim a treaty exemption.
B. Do you want to claim a treaty exemption from U. S. federal tax withholding? (Check one box only)
[
] YES. I am a resident of a country that has a tax treaty with the U. S. and has an applicable tax treaty article. Therefore, I claim
exemption from U. S. tax withholding via a U. S. Tax Treaty with ______________________, my country of residence.
I have attached one of the following IRS Forms: (Consult IRS Website for Forms and Instructions at
http://www.irs.ustreas.gov/prod/forms_pubs/index.html )
■IRS FORM 8233 for Fee for Services, Honoraria, and Reportable Travel Payments.
OR
■IRS FORM W8-BEN for Scholarship, Fellowship, Traineeship, Stipend, and Royalty Payments.
[
] NO. I choose not to claim a treaty exemption from U.S. tax withholding, even though I am a resident of a country that has a tax treaty
with the U. S. and an applicable treaty article. I understand taxes will be withheld at 30% or 14% (Scholarship, Fellowship,
Traineeship, or Stipend)
[
] NO. I cannot claim a treaty exemption from U. S. tax withholding because I do not meet the requirements stated in Part A
above. I understand taxes will be withheld at 30% or 14% (Scholarship, Fellowship, Traineeship, or Stipend).
Section E. CERTIFICATION OF INFORMATION PROVIDED ON THIS FORM
Under penalties of perjury, I certify that the information entered above is correct; and if a reduced rate or exemption from tax applies, I further certify that I have
complied with all tax treaty requirements to qualify for the reduced rate or exemption from tax. (For RA, IRS hasn't notified me of backup withholding.)
Signature:
Date:
Disbursing Office Use Only
Tax Status: [
[
] U.S. Citizen
[ ] Permanent Resident Alien
] Resident Alien for Tax Purposes (SPT Exp. 12/___) [ ] Nonresident Alien
Nonresident Withholding:
] Statutory Rate of 30%
[
[
[
] Reduced Rate of 14% or _______%
] Exempt
Form 8233
W8-BEN
Form W-9
Expiration Date
___________ Form
___________
___________
Vendor Code
1099/1042 & WH Ind:
Initials
Date Initialed
(Rev. 3/04) FORM 56
________________________________________________________________________
Memorandum
Disbursing Office (If within F.O.’s purchasing authority)
Office of Procurement Property and Risk Management
(If beyond F.O.’s purchasing authority)
TO:
FROM:
SUBJECT:
Purchase of Meals and Refreshments (APM, Section AS 255.12)
The Center on Disability Studies
(Departments or Program)
desires to purchase meals and/or refreshments under ___OPE grant 656934________
(Purchase Order or Contract No.)
with funds derived from Office on Postsecondary Education
(Grant, Contract, Fee and Title)
for ___an OPE Luncheon Meeting on March 10, 2007
(Identify Function)
Check appropriate block and attach supporting documentations
Tuition or fees collected specifically include the cost of meals and/or
refreshments.
Legislative appropriators, resolutions or expression (e.g. Committee reports)
specifically allow expenditures for meals and/or refreshments.
X
The terms and conditions of a grant or contract specifically provide for payment
of meals and/or refreshments.
Reviewed and Approved by Fiscal Officer.
________________________________________________________________________
Signature of Program Head Robert Stodden
Date
________________________________________________________________________
Signature of Fiscal Officer St. John Baccam
Date
PURCHASE ORDERS
PURCHASE ORDERS
Purchase Order is one means of paying a vendor for merchandise or service. It is done
solely online but hard copies are necessary for original signatures.
3 Step Process
1. Purchase requisition
2. Obtaining Approval and Purchase order number
3. Payment of the Purchase Order
Go to www.rcuh.com
Select “Purchase” then login,
Step 1
Select “Create New Purchase Requisition” Enter your project account
Search for vendor name, if not listed you will need to “add new vendor”
Click “Add new vendor” and view information required: name, address, company type
(i.e. corporation), federal tax ID for company or S.S. for individual. Obtain required
information, complete form and add your name and phone #
To continue purchase order:
Form will appear with the basic information; you will need to fill in all the blanks.
Refer to your copy of the Category Codes
Account codes, descriptions and prices are necessary in order to submit requisition.
Once the form is completed, scroll to the bottom and put on “Hold”
Print out a copy and submit to Marcus for corrections, also include all documentations to
justify the purchase as in;
Agenda for a meeting or registration form for a conference
List of persons attending if purchasing food or a meal for them
Copy of the section in your grant that states food purchases
Form 56, Meal Memorandum
Anything over $2500 will need either Sole Source & Price Reasonableness or
2 other quotes.
Once Marcus has made corrections, make the corrections on your online purchase
request, submit to FO then print out for PI to sign. Now make 1 copy for your files, the
original purchase request along with all the original documentation goes to Fiscal Officer,
St. John Baccam.
Step 2
After a few days St. John will leave you a signed original Purchase Order. This original
is for your vendor should they want one, or fax them a copy. Otherwise clip it to your
copy of the purchase requisition. This purchase order is your approval to purchase
whatever you requested and allows you to go to the final Step 3.
APM 2005 3-Purchasing.doc
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Step 3
Once you have received your merchandise, service or food and have obtained an original
invoice from the vendor,
Go online select “Payment” login, select “Create New Document Payment” and “go”.
Find your purchase order by number or vendor, click on it, click on “Final Payment”
Enter BC code then amount, type in FO and your name.
At the bottom select print mode and print 1, sign, Xerox 1 copy for yourself and submit
the original with invoice to St. John. Submit online payment to FO, a box will appear
asking for “equipment payment” click “cancel” will ask again, click “cancel” again. If
you had purchased equipment with a serial number, that number would have to be
entered into the system therefore you would click “ok” to those 2 prompts and a form
will appear, otherwise “cancel” then wait for payment.
A week after you submitted everything, go online to check payment. Go to “payment”
and search payment by entering the payment request number. That number can be found
on the hard copy payment request, above the remittance box. If your payment was
approved, the check number and date will appear. Now that purchase order is complete
and can be filed away. Lisa may give you a copy of the check at which point you just
staple it to the p.o.
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PAYMENTS
Authorization for Payment
Cash reimbursements
Non-Employee Reimbursements
Stipends
Personal Mileage Reimbursements
AUTHORIZATION FOR PAYMENT (AFP) FORM
* To pay utilities or for reimbursements below $100.
1) Go to www.rcuh.com
2) Check “Payments” option
3) Enter P.I.’s (principal investigator’s) name and password
4) The green dot should highlight “Create New Payments Document. Click “ok”
5) Go to “Step 2” on form shown
6) Type company name or person’s last name in the box and click “Search”
7) If the name appears in the box below, use cursor to click on name and go to “Step 4” *If
the name does not appear in the box, go to #10b of these instructions.
8) Click on “Authorization for Payment Form” and then “Create”
9) Fill in project #, BC (budget category) code (see list), SD (date of purchase or today’s
date), amount, and description (ie, Supplies)
10) Scroll down to “Reasons for Payment’ and fill in (ie, Reimbursement to Jane Doe for
supplies)
11) Scroll to Signature “ box, type in P.I.’s name, then Fiscal Officers name in 2nd box
12) At “FO Staff to Review,” type in Fiscal Officer’s name. Type your name in “Direct
Inquires To.”
13) Click “Print Mode” box at bottom and then “Back to Edit Mode” at top. If instructions
appear in red, correct as directed.
10) Click “Submit to FO” (box at bottom of page)
Select CANCEL when “Equipment Payment” appears
Select OK when “Remittance Advice” appears
Scroll down to “Remittance Advice” section and fill in invoice # and reference # (P.O.
#) and amount. If receipts are submitted rather than an invoice, state, for example,
“Post Office receipts”
Check the small box at the bottom left if you want payment to go to the main office
(reimbursement for CDS personnel, for example)
Check mailing address on invoice. If this does not match address on AFP, type in the
correct address in the boxes given on the right
At “Questions on Remittance,” type in your name and phone #
Click “Submit to FO”
a.
b.
If name does not appear in the box below, you will need to register the individual
or company:
Click “Add new vendor” and type in required information: name, address,
company type, federal tax I.D. # or S.S. # for individual. Obtain required
information, complete form and add your name and phone #
Go to “Step 2” and scroll down arrow; select AFP, click on “Create” and proceed
per instructions above
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REIMBURSEMENT FOR CASH PURCHASES FORM
This option is for employees only who are seeking reimbursement for items paid for by cash.
Check receipt to see that cash payment is indicated.
Follow instructions above to #8.
Instead of choosing AFP, select “Reimbursement for Cash Purchases.”
Type in project phone #, name and address and proceed with steps #9 and #10.
If vendor is not listed, follow instructions for adding new vendors.
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STIPENDS
Before you begin, has your recipient received a past stipend/fellowship in the current
calendar year? If so, please skip to step 4. If not, follow steps 1-3 below.
1. Fill out form FMIS-36 including the information below:










Grant Number
Grant Title
Total Amount to be paid
Payee’s Permanent Mailing Address
Payee’s Grant Award Period
Name
Department
Account code to be charged
Sub Code
Amount & Total
2. Have the payee fill out a WH-1 Form and attach it with the FMIS-36
3. Fill out and attach the FMIS-37 Form
4. If the Fellowship/Stipend recipient has received a previous fellowship/stipend within
the past calendar year (ex.1/01/03-12/31/03). NO WH-1 form is required and you
may process the stipend using the FMIS-36A Form.
5. WH-1 forms are valid for the calendar year. Once a new year begins, recipient must
start the process over again and fill out a new WH-1 form along with the FMIS-36
Form.
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MILEAGE VOUCHER
Mileage voucher is payment to an employee for miles driven for work related duties.
This form is payment for mileage and parking fees only, taxi reimbursements are to be
done on the Cash Reimbursement form or on Travel Completion.
Login on www.rcuh.com
Click “Payment” then select “Create New Payment Document”
Step 2 Type in last name
Step 3 Highlight person
Step 4 Highlight Personal Automobile Mileage then click on “Create”
Complete the form including the Insurance Company of the Traveler, Policy Number and
Expiration Date.
Note: R/T means round trip
Fill in B and C of taxes according to the current mileage rate
Submit to FO in order for the payment number to be assigned
Print 1 copy, to obtain signatures of the Traveler and PI.
After signatures make one copy for your files and submit to FO original with the
odometer log or email of mileage of traveler.
When the check comes into the front office, inform traveler to see Colleen for pickup.
Process is complete.
Note: travel mileage done with travel should be submitted in the travel completion.
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TRAVEL
Inter-Island
Continental
International
Employee Travel
Non-Employee Travel
INTER-ISLAND TRAVEL ADVANCE
**Bargaining Unit 07
**All Other Bargaining Units
1) Go to the RCUH website and login to the
Purchasing menu
2) Click on Create Travel Advance Form
3) Step 1, type in the person’s last name and click on
1) Go to the RCUH website and login to the
Purchasing menu
2) Click on Create Travel Advance Form
3) Step 1, type in the person’s last name and click on
search
Step 2, highlight the person’s name and address
Step 3, click on Create Travel Advance Form
4)
5)
6)
7)
8)
9)
Type in traveler’s last name, first name
Type in position title
Type in PR No. and BU No.
Type in Departure and Return Date
Type in Itinerary (i.e.…HNL-Kona-HNL)
Type in M&IE rate. $20 if trip is same day. Use
FAR rate for overnight trips.
10) Type in # of days. You can figure this out
using the table below
PER DIEM TABLE
Allowed on Day of:
Time of
Departure/Return
Departure
Return
12:00am – 6:00am
6:01am – noon
12:01pm – 6:00pm
6:01pm – midnight
1 day
¾ day
½ day
¼ day
¼ day
½ day
¾ day
1 day
E.g. Sara leaves on the 8:45am flight to Maui and
returns to Oahu the next day at 5:45pm.
She gets ¾ day on the departure day and ¾ day on
the return day. This gives her a total of 1.5 days.
11) Lodging is determined by the FAR rate.
12) Type in excess lodging if traveler will go over the
max. allowable CONUS lodging rate. **This
needs to be done and approved prior to your
person’s travel dates!!**
13) Type in PO# in the airfare box and type in the
amount in the column to the right
14) Type in Project Number and Budget Code.
(4350 for overnight travel, 4352 for same day
travel)
15) If traveler needs an advance, click on yes and
enter the amount requested (Cannot exceed
M&IE total). If not, click no.
16) Type in purpose/justification for travel
17) Type in your name and phone number under
Direct Inquiries on This Order To
18) Type in St. John Baccam under FO Staff to
Review Travel Request Advance
19) Submit to FO and have traveler sign Travel
Advance Form
20) Attach travel itinerary and conference info.
21) Make copies for your files and send for signatures.
APM 2005 5-Travel.doc
search
Step 2, highlight the person’s name and address
Step 3, click on Create Travel Advance Form
Type in traveler’s last name, first name
Type in position title
Type in PR No. and BU No.
Type in Departure and Return Date
Type in Itinerary (i.e.…HNL-Kona-HNL)
Type in per diem rate. $30 if trip is same day.
$50 for overnight trips.
10) Type in # of days. You can figure this out
using the per diem table below
4)
5)
6)
7)
8)
9)
PER DIEM TABLE
Allowed on Day of:
Time of
Departure/Return
Departure Return
12:00am – 6:00am
6:01am – noon
12:01pm – 6:00pm
6:01pm – midnight
1 day
¾ day
½ day
¼ day
¼ day
½ day
¾ day
1 day
E.g. Sara leaves on the 8:45am flight to Maui and
returns to Oahu the next day at 5:45pm.
She gets ¾ day on the departure day and ¾ day on
the return day. This gives her a total of 1.5 days
11) Type in excess lodging if traveler will go over
the max. allowable lodging rate. **This needs to
be done and approved prior to your person’s travel
dates!!**
12) Type in PO# in the airfare box and type in the
amount in the column to the right
13) Type in Project Number and Budget Code. (4350
for overnight travel, 4352 for same day travel)
14) If traveler needs an advance, click on yes and
enter the amount requested (Cannot exceed per
diem total). If not, click no.
15) Type in purpose/justification for travel
16) Type in preparer’s name and phone number
under Direct Inquiries On This Order To
17) Type in St. John Baccam under FO Staff to
Review Travel Request Advance
18) Submit to FO and have traveler sign Travel
Advance Form
19) Attach travel itinerary and conference info
20) Make copies for your files and send for
signatures.
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INTER-ISLAND TRAVEL COMPLETION
** Bargaining Units 07
** All Other Bargaining Units
1) Go to the RCUH website and login to the
Payments menu
2) Click on Create Travel Completion Report
3) Click on the Go! button that appears in Step 1. It
follows the statement, Make Travel
Completion Report for online Travel Request
Advance
4) Sort through the list and select the Travel
Request Advance document you have already
prepared for these travel dates
5) Type in Position Title
6) Type in preparer’s name under Direct Inquires On
1) Go to the RCUH website and login to the
Payments menu
2) Click on Create Travel Completion Report
3) Click on the Go! button that appears in Step 1. It
follows the statement, Make Travel
Completion Report for online Travel Request
Advance
4) Sort through the list and select the Travel
Request Advance document you have already
prepared for these travel dates
5) Type in Position Title
6) Type in preparer’s name under Direct Inquires On
This Travel Completion Report To
7) Type in St. John Baccam under FO Staff to
Review Travel Completion Report
8) Type in Departure and Return Dates and Times.
9) Type in Itinerary. Include airline flight
Departure and Return Time.
10) Type in PR No. and BU No.
11) Under M&IE, type in allowable day amount
(follow per diem table on travel advance
instructions) and rate. Rate will be $20 if travel is
same day. If travel is overnight, use the FAR rate.
12) Complete the BU 07 Worksheet based on the
FAR rates, and the M&IE, Lodging, and Excess
Lodging sections will be filled in for you.
13) If applicable, type in personal automobile
mileage, miles and rate (.485)
14) Complete and attach a mileage voucher with
your attached documents. (DO NOT submit the
mileage voucher online. Just print to attach and
delete it.)
15) If applicable, list rental car charges and
conference fees in the sections provided
16) List Parking (hotel and airport) and any other
travel expenses under the Itemize Other Costs
section
17) Type in Project number, budget category, and
amount under Total Expenditures.
List everything you put down in the section
above. (i.e… per diem, mileage, parking, etc.)
18) Look at Grand total under this section and make
sure it matches the total of Claim Due/(Amounts
refunded to RCUH) in the section above.
19) If travel is same day, click on Go to Form 4A and
fill out form. Save and submit.
20) Submit the Travel Completion worksheet to FO
and have traveler sign form.
21) Attach all original receipts (hotel, parking,
etc.) to your completion.
22) Make copy for your own files and send for
signatures
APM 2005 5-Travel.doc
This Travel Completion Report To
7) Type in St. John Baccam under FO Staff to
Review Travel Completion Report
8) Type in Departure and Return Dates and Time
9) Type in Itinerary. Include airline flight
Departure and Return Time.
10) Type in PR No. and BU No.
11) Under per diem, type in allowable day amount
(follow per diem table on travel advance
instructions) and rate. Per diem rate is $30 if same
day travel, or $85 per day if it’s an overnight trip.
12) Type in excess lodging if needed and already
approved
13) If applicable, type in personal automobile mileage,
miles and rate (.445)
14) Complete and attach a mileage voucher with your
attached documents. (DO NOT submit the
mileage voucher online. Just print to attach and
delete it.)
15) If applicable, list rental car charges and conference
fees in the sections provided
16) List Parking (hotel and airport) and any other travel
expenses under the Itemize Other Costs section
17) Type in Project number, budget category, and
amount under Total Expenditures. List everything
you put down in the section above. (i.e. per diem,
mileage, parking, etc.)
18) Look at Grand total under this section and make
sure it matches the total of Claim Due/ (Amounts
refunded to RCUH) in the section above.
19) If travel is same day, click on Go to Form 4A and fill
out form. Save and submit it.
20) Submit Travel Completion worksheet to FO and
have traveler sign form
21) Attach all original receipts (hotel, parking, etc.) to
your completion
23) Make copy for your own files and send for
signatures.
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Travel Completion Rules
Travel shall be accounted for within 7 working days of the completion of the trip by
submitting the Travel Completion Report
1. Actual travel dates and flight times should be used to calculate allowable per diem.
2. If the airline ticket was purchased with project funds, submit the original stub with the
travel completion. If other funds were used, submit a copy (not necessary if intra-state
coupons are used).
3. The actual excess lodging expenses are to be reflected on the "Excess Lodging" line
with notations indicating the daily excess lodging expense and the number of days.
Original and legible receipts for actual lodging costs are required in support of the claim.
4. Original receipts for other allowable expenses such as car rental, taxi, and conference
fee, should be attached.
5. If the total expenses incurred are less than the amount of the advance, the traveler's
personal check for the difference must accompany the Statement of Completed Travel. If
the expenses are greater than the amount of the advance, a check in the amount of the
difference will be issued to the traveler. If no advance was given, the total expense of the
trip will be reimbursed to the traveler.
6. IRS travel reporting requirements are described in Section 2.560 - Taxability of Per
Diem, Automobile Mileage and/or Allowance and Uniform Maintenance Allowance.
7. No excess lodging allowed for person in Bargaining Unit 08, maximum $85 allowed.
8. Leave Memo needs to be submitted with travel request for all BU 07 Instructional
Faculty on 11 month taking leave during travel. Junior Specialists need to submit leave
form only.
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CONTINENTAL TRAVEL
TRAVEL REQUEST FORM
1. Go to the RCUH website http://www.rcuh.com
2. Click on purchasing
3. Enter User Name and password
4. Enter last name of employee and click search
5. *Highlight the name in vendor box
6. Click on Create Travel Advance
7. Fill in the Form Completely
8. Click on print mode at top of page and print the document
9. Return back to edit mode and Submit to F.O.
10. Attach all supporting documentation with the Travel request form
11. Have the Traveler and the P.I. of the project sign the form
12. Make the appropriate number of copies needed
13. Submit one copy to the CDS Central Office
14. Submit the original copy to the F.O.
*If the employee’s name does not appear in the vendor box, you must click on create a new
vendor and fill in the needed information. Once this is completed, you will be able to process a
travel request for them.
15. Supporting Documentation
a. Excess lodging: Excess lodging is needed when the hotel rate per night exceeds
the allowed lodging rate/night. To calculate the excess lodging rate- Take the rate
employee is paying per night w/taxes included and minus the allowable rate.
E.g.
Rate paid by employee $230.00
Allowable rate
$150.00
The excess is:
$80.00 x number of nights
Excess lodging must be approved in advance. Proper documentation such as an
estimate/confirmation from the hotel must be attached and submitted with the
travel request. If proper documentation is not provided, no excess lodging will
be allowed on the travel request or on the travel completion.
b. Conference Information: If the traveler/employee is attending or participating in
a conference, the conference agenda and registration form must be submitted
with the travel request.
c. Site Visits/Meetings: If the traveler/employee is visiting sites or attending
meetings, they must provide a day to day account of who they will be meeting
with and the reason. An e-mail confirming a visit by the site or an e-mail from
the person/contact they will be meeting with is needed. Attach with the Travel
request.
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d. Airline Documentation: The employee must provide an itinerary from the travel
agency or airlines showing their times of departure and return. This is needed to
calculate the total per diem.
PER DIEM SCHEDULE
Time of Departure/Return Departure
12:01 AM - 6:00 AM
1 day
6:01 AM - Noon
3/4 day
12:01 PM - 6:00 PM
1/2 day
6:01 PM - Midnight
1/4 day
Time of Departure
12:01 AM - 6:00 AM
6:01 AM - Noon
12:01 PM - 6:00 PM
6:01 PM - Midnight
PER DIEM SCHEDULE
Destination
1/4 day
1/2 day
3/4 day
1 day
Return
1/4 day
1/2 day
3/4 day
1 day
Next Destination
3/4 day
1/2 day
1/4 day
0 day
TRAVEL COMPLETION REPORT
1. Go to RCUH website http://www.rcuh.com
2. Click on Payments
3. Enter user name and password
4. Click create Travel Completion
5. Click on make travel completion for online Travel request advance
6. Find Document
7. Fill in the form completely
8. Fill in all attachments needed
9. Click on print mode and print the document
10. Return back to edit mode and Submit to F.O.
11. Attach all supporting documentation with the Travel Completion form.
12. Have the traveler and the P.I. of the project sign the form
13. Make the appropriate number of copies needed including copies of any
attachment forms
14. Submit one copy to the CDS Central Office
15. Submit the hard copy to the F.O.
16. Supporting Documentation
a. Excess Lodging: If the traveler/employee has been pre-approved for excess
lodging, submit the original hotel receipts with the travel completion form.
b. Conference Information: The traveler/employee should provide a receipt,
conference badge &/or finalized conference agenda/packet. Attach with travel
completion. If the traveler is being reimbursed for the conference fee, they must
provide an original receipt showing method of payment and amount paid.
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c. Airline Documentation: The traveler/employee must provide the original airfare
stubs/passenger receipt. Attach with travel completion.
d. Transportation Reimbursements: The traveler/employee must provide the
original taxi, car rental, train fare, subway, etc. receipts. Attach with travel
completion.
e. Car Rental Policy: Reimbursement for car rentals will be allowed for compact
size vehicle only. If a larger vehicle was needed, the traveler/employee needs to
sign a memo that provides justification for the larger vehicle.
f.
Phone Charges: Reimbursement for business related phone calls made during the
traveler’s/employee’s stay may be reimbursed provided that each phone call is
justified for. Traveler will need to state who they were calling and for what
reason.
g. Parking: Parking charges at the hotel or airport parking may be reimbursed
provided an original receipt is submitted.
h. Excess Baggage Charges: Excess baggage charges may be reimbursed if the
traveler provides justification for the charges. Personal excess baggage is not
allowable. A memo from the traveler stating reasons (conference materials,
brochure handouts, etc.) should be attached with the travel completion.
i.
Supplies: In some cases, a traveler/employee will provide a receipt for
reimbursement of supplies during their travel period. The traveler should itemize
what was purchased and the reasons for the purchase. Attach with the travel
completion.
j.
Personal Automobile Mileage: A traveler may be reimbursed for mileage
incurred on their vehicle to travel to and from the local airport. A separate
mileage form should be filled out completely including insurance information
and policy #. (DO NOT submit the mileage voucher online. Print to attach to
travel completion, and delete.)
i.
During Weekdays/workdays mileage will only be reimbursed from the
place of work to the airport.
ii.
During Weekends, the traveler may be reimbursed from their residence
to the airport.
* Travel Completion Reports for travelers receiving an advance must be processed within
7 days.
TRAVEL SUBCODES-DOMESTIC/OUT-OF-STATE EMPLOYEE
Transportation (Airfare, rental car, taxi, bus, etc.)........................................4450
Per Diem/Subsistence/excess lodging...........................................................4550
Parking...........................................................................................................4851
Supplies.........................................................................................................4851
Excess Baggage.............................................................................................4851
Conference reimbursement............................................................................4851
Phone Charges...............................................................................................4851
Mileage..........................................................................................................4150
AM 2005 5-Travel.doc
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c. 7
o
f
9
INTERNATIONAL TRAVEL
International Travel is considered any travel outside the United States and US Territories.
EMPLOYEES
The travel procedures will be the same as an Out-of-State trip with respect to per diem,
excess lodging and other allowable expenses, and advances. Reference Sections 2.530
“Travel Expenses”, and 2.540 “Travel Procedures”. The subcodes for foreign travel are:
Non-Reportable/Non-Taxable/Employee
Non- Reportable/Non-Taxable/Employee
4580
4480
Non-Reportable/Non- Taxable/Employee
4852
Subsistence/Per Diem
Transportation (airfare, rental car,
taxi, bus, train, gas)
Other (parking, departure fee, excess
baggage)
NON-EMPLOYEES
Follow the same guidelines for Out-of-State travel procedures for non-employees.
The subcodes for foreign travel for non-employees are:
Non- Reportable/Non-Taxable Non- Employee
Non-Reportable/Non-Taxable Non- Employee
Non- Reportable/Non-Taxable Non- Employee
4570
4470
4870
Subsistence/Per Diem
Transportation
Other (parking, departure fee,
excess baggage)
You will not use the travel request and travel completion forms. If your non-employee
requires a travel advance, you should complete a purchase requisition and request an
advance payment of up to 70% of the per diem, similar to requesting an advance for a
vendor. As with non-foreign travel, information on the purchase order should include:





title
name of organization
purpose of the trip (should clearly describe how the trip benefits the project)
itinerary
dates
The Non-Employee Reimbursement Form should be used as the “Travel Completion”
document. Accounting for the advance must be done manually. This requires:

Printing the receiving report from the online Payments Menu option “Create New
APM 2005 5-Travel.doc
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

Payment Document”.
After printing the receiving report, delete the online document.
Sign the receiving report and submit with your Non-Employee Reimbursement
Form, along with your other documentation/receipts.
The following forms are required in addition to the Non-Employee Reimbursement Form,
receiving report, and receipts:
Non-Employee – US Citizens are required to complete sections A and E of the WH-1
form, which should be attached to your purchase order for the airfare, as well as the travel
advance.
Non-Employee – Non-US Citizens are required to complete sections A, B, C, and E of
the WH-1 form. In addition, you must attach:


copy of their passport
copy (front and back) of their I-94
Master EIC Determination – NON-COMPENSATED PROJECT SUPPORT
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EIC
Employee/Independent Contractor (EIC)
Subcontracts and Service Agreements
EMPLOYEE/INDEPENDENT CONTRACTOR (EIC)
EIC reviews/determinations are geared to ensure compliance with applicable IRS regulations.
This will minimize adverse legal liabilities associated with employment laws, tax, and other
consequences. This policy is for “individuals” and “sole proprietorships”, and does not apply
to corporations or partnerships.
When do I need an EIC Determination?
1. Your project wants to engage the services of an individual(s).
2. Individuals and/or sole proprietorships need to be classified as an “Employee” or
“Independent Contractor”.
3. Non-employee “non-compensated” support actions (no payment for services
rendered).
EIC Request & Determination Process
1. EIC memo drafted by PI to RCUH Director of Human Resources.
2. RCUH reviews EIC memo and issues an EIC Determination Memo back to PI (2-3
days).
3. Project initiates action (Employee, Independent Contractor, or Non- Employee),
documents forwarded to RCUH Disbursement Office.
EIC Ground Rules
1. No “retroactive action”. Must be submitted to RCUH Human Resources Dept. at least
7 working days prior to the event or engagement of services.
2. A memo is required by the PI describing the work to be performed or service/support
to be provided.
3. Follow the RCUH 3.225 Policy guidelines
(http://rcuh01.rcuh.com/000168d/rcuh1.nsf/7b1e3e85b13603260a2564d6001576fd/3
976546ddaad19950a2564ec0060871f?OpenDocument)
Why 7 Working Days?
1.
2.
3.
4.
RCUH handles more than 340 EIC requests per year.
Legal and liability issues.
Time to interact with PI for clarification on action.
If individual is classified as “Employee”, this give you time to get paperwork done.
Note: Use the Master EIC found online if payment is under $250.
What goes into an EIC Memo?
FORMAT & MINIMUM REQUIREMENTS FOR AN EIC MEMO
All EIC memos must be received by the RCUH Human Resources Department at least 7
working days prior to engagement of services or event. Late/retroactive actions will be
defaulted to an Employee classification.
(a)
Method and Reason of Selection: How you selected the individual (i.e., by
invitation, RFP, etc.) and reason for selection (i.e., specify the individual’s
unique qualifications).
(b)
Description of work to be performed: Narrative explanation of the type of work
to be performed. This information should list specific assignments, duties and
actions required to be performed by the individual.
(c)
Supervision of work in progress: Define “who” and “how” monitoring will be
performed to evaluate the means by which the individual will achieve the
desired performance.
(d)
Evaluation of results: Define “who”, “what” and “how” the results will be
evaluated.
(e)
Duration of Action (Dates of Engagement): “How long” (from and to dates)
and/or “how often” will the services of the individual to be engaged. Will there
be a set schedule?
(f)
Method of Compensation: Specify the manner and amount the individual will
be compensated.
(g)
Travel & Per Diem: Will the project provide “travel and per diem” to the
individual or will this be part of the individual’s fees?
(h)
(Current) Business License or Outside Employment Status: Specify if the
individual is an employee of RCUH or another agency (including the UH). If
so, explain what type of work individual performs and the relationship to your
project. (For independent contractor requests) if work is to be performed in
Hawaii, does the individual have a Hawaii General Excise Tax number?
Attach any documents illustrating the individual’s established business
practice. Specify if the individual is free to engage in other business.
(i)
Tools & Equipment: Who will supply the individual’s tools and equipment.
Where will the work be performed?
(j)
Termination at Will: (If contractor), agreement will specify fixed period of work
agreement. (If employee/non-employee), termination is at-will.
(k)
Contact information: Provide your name, email and telephone number. All
EIC determination memos are sent back to you via email attachment.
(Include attachments as necessary or applicable)
Classification – Employee or Independent Contractor?


Employee – If PI/Project exerts “controls” over individual. Individual cannot
demonstrate that he/she is in “business”.
Independent Contractor – No employment relationship with PI/Project/RCUH. Work
being performed is not done by project. Not an employee of project. Responsible for
all insurance, business expenses, Hawaii General Excise Tax, can demonstrate
bonafide business.
3 types of “control” as defined by the IRS



Behavioral – individual is directed as to “how” work is to be done (e.g., instructions,
training, or other means).
Financial – employer dictates the financial relationship (e.g., which expenses are
reimbursed, worker relies on employer’s facilities/tools, restrictions on worker’s
right to market services, how is worker paid, profit/loss potential).
Type of relationship – written contract, freedom to market services, employee
benefits, permanency of relationship, type of work performed is a “key aspect” of the
regular business of the company.
Examples of “Control”
1.
2.
3.
4.
5.
6.
Supervision or Evaluation of work in progress.
Hourly rate of pay or Monthly salary.
Travel reimbursement and Per Diem.
May be fired at any time.
Daily work schedule (time & place).
Performs work normally performed by employees of location (no specialized skills
needed).
7. No “proof of business” (Hawaii G.E.T.).
Examples of an Independent Contractor


Sole proprietor, Partnership, or LLC.
Can provide proof of established business.

Does this type of work on a full-time or part-time basis and services/markets to
multiple customers.
 Has own business insurance.
 If work is done in Hawaii, has a Hawaii General Excise Tax certificate (and it is listed
as current on the Dept. of Taxation database).
How can I check to see if the person’s G.E.T. is current? How can a Person apply for a
G.E.T.?


http://www.state.hi.us/tax/tax.html (search the Tax Licenses).
To apply for a G.E.T., go to this URL and hit “Alphabetical Listing of Tax Forms
(Current Forms Only)” and select BB-1 State of Hawaii Basic Business Application
and Instructions.
Penalties for Unintentional Misclassification


If 1099 issued, IRS Assessments:
- 1.5% of the employees Federal Income Tax Liability
- 100% of the amount that should have been withheld for the employee’s FICA
- Other fringe benefit charges (UI & WC)
Other legal consequences
Non-Employee – What are they?
1. Non-compensated individuals who receive “support” from your project.
2. Guest speakers who “may receive” a token/modest honorarium ($25-$500) and/or
travel/per diem
3. Participants or Survey Aides
4. Collaborating Professionals (shares grant)
5. Visiting Professionals (no employee)
Do’s & Don’ts for EICS
1. Independent Contractors “do” include all expenses in their fees (including travel/per
diem), and services multiple clients
2. PI “does not” supervise or evaluate the work of the Independent Contractor.
3. Independent Contractors “do” supply their own insurance (workers comp, liability,
etc.)
4. Non-Employees “don’t” get insurance coverage from RCUH (workers comp,
liability, or other employee benefit type coverage)
Most Common Non-Employee Designations
 Guest or Keynote Speaker – Not a lecturer, not a seminar instructor/leader, not a
trainer.
 Non-comp. Project Support – Travel and per diem only, short term.
 Research Survey Participant – Confidential participant, short term, token award for
participation.
What is a “Specialized Service Employee” (SSE)?






Generally used to handle actions that fail to meet the “independent contractor” test.
Fees are negotiated (usually lump sum payment).
No job description is needed.
Payroll taxes and minimum Fringe Benefits charges apply.
Employment (new hire) documentation required.
Special SSE Timesheet
What is a “Master EIC Determination”?




Master EICs are never issued for Independent Contractor.
A “master determination” may be issued to a project for any action that is repetitive and
identical.
Used for recurring actions with the same individual(s) for the same type of action.
See Master EIC Determination for “non-compensated project support” in 3.225.
EIC Attachments – Memo Requirements & Memo Templates










General Format & Minimum Requirements, Attachment 3225-E(1)
General EIC Memo Template, Attachment 3225-E(2)
Guest Speaker Memo Template, Attachment 3225-E(3)
Guest Speaker Instructions, Attachment 3225-E(3a)
Independent Contractor Memo Template, Attachment 3225-E(4)
Independent Contractor Instructions, Attachment 3225-E(4a)
Master EIC Determination
Master EIC – Non-Employee Off-Duty Police/Special Duty Police
Master EIC – Non-Employee Program/Project Advisory Committee
Master EIC – Non-Employee Research Study Participant
After you have submitted your EIC, approximately a week later, RCUH will send an
electronic approval/disapproval. Print the approval out and submit with your purchase order
requisition or request for payment form.
Subcontract Services for a RCUH Project
Several CDS projects have subcontracts with other institutions or organizations. The
following are instructions in processing subcontract purchase orders so you can pay those
subcontractors accordingly.
Items needed from the CDS Project Coordinator:
1. Grant Award Notification (GAN)
2. Work Scope Narrative between CDS project and Subcontractor
3. Budget document that was agreed upon between CDS project and Subcontractor
4. Subcontractor business address and tax ID number
Processing the Purchase Requisition:
- Just like a regular purchase request; begin with vendor or add them as a new vendor
- Enter BC and Description as Subcontract services for period (dates beginning and
ending) then amount.
- In the box below “click” on Attachment 32a., then it’s not necessary to complete the
Internal Special Instructions box.
- In the drop down box, select “Subcontract Agreement” and fill in all the boxes.
- Then complete the Determination of Cost or Price Reasonableness and
- Sole Source Justification
Print out purchase order and attachments, put p.o. on hold and give everything to Marcus to
check for corrections. Include the following 3 documents:
1. Grant Award Notification which becomes Attachment 1
2. Work Scope as Attachment 2
3. Budget as Attachment 3
4. (type Attachment 1, 2 & 3 in the top right corner of each document)
Once the p.o. and attachments are good, email to the subcontractor:
1. “Subcontract Agreement”
2. Certification and Disclosure
3. Certification on Debarment
Instruct them to print out 3 copies and sign each copy then mail you all 3 original
sets. Stress that all 3 sets has to have original signatures. Inform them CDS will sign
all three, one copy for CDS, one for your files and the third will be mailed back to
subcontractor for their files. Have them include their tax clearance if one is needed.
Once you receive the originals from subcontractor submit the purchase order and include the
above 6 documents for signatures and approval. Once p.o. is approved you can them mail
subcontractor their copy and you are ready to receive invoices from them for payment.
Below are the Certification and Disclosure Form and Certification on Debarment.
CERTIFICATION AND DISCLOSURE REGARDING PAYMENTS
TO INFLUENCE CERTAIN FEDERAL TRANSACTIONS
The Offeror certifies to the best of his or her knowledge and belief that:
(1)
No Federal appropriated funds have been paid or will be paid to any person for
influencing or attempting to influence an officer or employee of any agency, a Member
of Congress, an officer or employee of Congress, or an employee of a Member of
Congress on his or her behalf in connection with the awarding of any Federal grant,
the making of any Federal loan, the entering into of any cooperative agreement, and
the extension, continuation, renewal, amendment or modification of any Federal
contract, grant, loan, or cooperative agreement.
(2)
If any funds other than federal appropriated funds (including profit or fee received
under a covered Federal transaction) have been paid or will be paid to any person for
influencing or attempting to influence an officer or employee or any agency, a Member
of Congress, an officer or employee of Congress, or an employee of a Member of
Congress on his or her behalf in connection with this solicitation, the Offeror shall
complete and submit, with its offer, OMB standard form LLL, Disclosure of Lobbying
Activities, to the Contracting Officer; and
(3)
The language of this certification shall be included in all subcontract awards at any tier
and require that all recipients of subcontract awards in excess of $100,000 shall certify
and disclose accordingly.
Submission of this certification is a prerequisite for making or entering into this transaction imposed by
Section 1352, Title 31, United States Code. Any person who makes an expenditure prohibited under
this provision or who fails to file or amend the disclosure form to be filed or amended by this provision
shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such
failure.
Signature: ________________________________________________ Date:
Title:
Company:
Subcontract AMENDMENT for 2nd/3rd Year
o Have the Budget/Scope
o The Amendment date should show the first year month/year to present month/year.
The amount should be the cumulative of the first year to current year.
Example for 2nd year amendment:
Date when the PO was approved by FO
RCUH and the Subcontractor entered into that certain Agreement dated 1/13/2006, whereby the
Subcontractor agreed to provide the services described in the Agreement. RUCH and the
Subcontractor mutually agree to modify the Agreement as follows
Current Beginning and ending dates
1. Amend Section 3 to read as follows:
Period of Agreement and Amount: The period of performance of this Agreement shall be 10/01/05 through
09/30/07 , as listed in the Project Budget which is attached hereto as Attachment 3 and made a part hereof by
reference, and provided, further, that expenditures from monies to be provided by RCUH pursuant to this
Agreement shall not exceed the total amount of $35,000.00
Total amount of 1st and 2nd and 3rd. If more than $25,000.00, need tax clearance from site
If, the amount on the previous account wasn't used up by the end of the grant period, must do
a POCF.
--->>Reason: "Closing old account, transferring to new account."
--->>Then the unused amount is carry-over to the next year's Budget. B/C=7172 (the total
amount exceeds $25,000.)
 ON THE PO,
--->>B/C should show 7150 for the first $10,000
--->>In addition, 7150 for the carry-over from the 1st year.
--->>7172 should show for the remaining 2nd year amount.
--->> B/C should show only 7172 for 3rd year.
--->>Description should say,
"For contractual services that will be provided for period of (Current date period) through
(Current date period)"
If have to add last year's account:
"Carry-over amount from previous account."
--->>Make sure to include "Exempt procurement. Subaward directed by the funding agency."
The total on the PO doesn't show the same as the Amendment Contract.
PO reflects the total of current year.
Amendment Contract reflects the total of 1st yr +2nd yr.
*NEED Tax Claim/Clearance if amount exceeds $25,000.00 and if it is a nongovernment agency or is a private agency. (site can get it for recent year)
 ON THE Determination of Cost or Price Reasonableness,
Fill out:
-"1. Comparison...." with the previous PO#Z__________ (the first contract PO#) and date
-"7. Other pricing..." with "Rates are in par with prevailing rates used by other
organizations who provide the same professional services."
*PRINT
Get Signature of PI
Make Copies: -FO, -YOU
Subcontract Check List
___Receive Document
___Agreement between RCUH—need signatures: site and PI
___Budget/Scope
___Make necessary changes
___Create Requisition—need signature: PI
___Price Reasonableness—need signature: PI
___Debarment—need signature: site
___Disclosure—need signature: site
___Tax Clearance
___Check with FO
___Submit to FO for Approval
___Get PI signature
___Make copies for AA
___Send to FO for Approval
___Pending
___Get Original Approved PO
___Make copy
___Email/Send site final copy with all signatures (PI, site, FO, RCUH)
___Ready for Invoices
CONTRACT WITH AN INDEPENDENT VENDOR (PERSON)
o Get the contract from PI
o Create new Purchase Requisition
o Fill-in everything required (B/C=7100)
-need “Sole Source Justification”
-->fill out all necessary box
-->Get PI signature
-need "Determination of Cost or Price Reasonableness"
-->check sole Source
-->For 1.Comparison of previous RCUH..:put in PO#Z, name, and date.
-->Get signature
-need "Agreement For Services"
-->Page 1:Fill in the first paragraph, on last part, their address and SS#
-->Get signatures
-need "Certification and Disclosure Regarding Payments..."
-->Get signature
-need "Certification Regarding Debarment,"
-->Have vendor check off
-->Get signature
-need “EIC”
-need "WH-1 Statement of Citizenship and Federal Tax Status"
-->Fill Section A Personal Information
-->Sign Section E
Mail out for original signatures.
Have PI sign it
Make copy
Send to FO
We wish to acknowledge and thank the Fiscal
Administrative Communication Team (FACT
TEAM) of the Center on Disability Studies,
College of Education, University of Hawai`i—
Manoa, for the time, work, and energy dedicated toward making
this Administrative Procedure Manual:
FACT Team Members
Holly Brewer
Richard Chea
Russell Chun
Alice Ehmes
Marcus Hayden
Lisa Hiraoka
Lisa Jong
Marlene Nonaka
Vicky Pratt
Sheryl Saito
Sandy Shitanishi
Colleen Souza
Velina Sugiyama
Juana Tabali-Weir
Jasmine Tanioka