SOEST Fiscal Services

6. Delegation of Authority

"Brian (Dean Taylor) noted that PI's of UH grants have BOR appointments. They have to make a rational delegation of authority when they are on leave. Whereas, for example, secretaries completing time sheets is reasonable, P.I.'s cannot delegate unrestricted authority to individuals such as non employees, undergraduates, graduate students, post-docs or lab techs. Inappropriate delegation of authority will not be accepted by the FO's. PI's on leave or otherwise unavailable should delegate authority to another Co-PI or faculty member. This policy needs to be observed else we are open to a material finding on our Federal audits, which will limit future actions of the PI, SOEST, and the University."

A8.220: General Principles

-for Exempt Procurement, please refer to pages 16-20

A8.265: Specialized Purchasing

-for information regarding Meals and Refreshments purchasing, please refer to pages 14-15

A8.266: Purchasing Cards

-for Cardholder Responsibilities, please refer to pages 8-9

-for Documentation, Recordkeeping, & Retention Responsibilties, please refer to pages 16-19

-for more information regarding P-Cards, visit http://www.hawaii.edu/oprpm/pcard/obtaincard.html

A8.506: Acquisition

-when purchasing equipment, please note use KFS equipment object codes

-once fabrication is complete, FA or PI must notify PFMO to reclassify the cost from fabrication to equipment

-for information regarding Fabrication, please refer to pages 2-3

A8.515: Physical Inventory

-UH decals are issued by PFMO, and the Property Custodian (PI) is responsible for physically affixing decal to the acquisition, refer to page 2

-for Disposal and Transfer of property, please refer to pages 2-3

A8.550: Capitalization

-for Definitions of Equipment, Controlled Property, Real Property, and Capital Lease, please refer to pages 1-2

A8.851: Employee Out-of-State and Intra-State Travel

-for Travel Authorization Roles & Responsibilities, please refer to pages 4-5

-for Travel Advance Information, please refer to pages 7-8

-for Documentation Requirements, please refer to pages 19-20

-for more information regarding etravel, visit www.hawaii.edu/etravel

A9.880: Student Employment

-for Student Employment Policies, please refer to pages 2-5

-for Student Employment Procedures, please refer to pages 6-8

-for Guidelines to Determine Pay Classification, please refer to pages 11-13

-for Student Assistant Payscale, please refer to page 14

E5.223: Graduate Assistants

-for GA Pay Schedule, please refer to pages 4-5

2.110 Competitive Purchases

-for Requirements for Purchasing Thresholds

2.145 Exempt Purchases

-for Exempt Purchases

-RCUH Policy 2.145 references UH APM A8.220 General Principles (see pages 16-20)

2.320 Prepayments

-for information regarding prepayments and clearing of an advance payment

-The above link has information regarding procedures that were implemented as a result of an ONR Audit in Sept 2005. The link also provides background as to why your FA questions Cost Price Reasonableness, and the importance of adequate Cost Price Reasonableness when procuring goods and services.

2.460 Chartering of Marine Vessels

-for information regarding insurance of UH and RCUH employees when chartering marine vessels

-September 26, 2007 Memo - Chartering Marine Vessels

-List of Insured UH Vessels

2.520 Travel for UH and Other State Employees

-RCUH Policy 2.520 references UH APM A8.851 Employee Out-of-State and Instra-State Travel

2.640 Payment by Bank Check, Foreign Draft and Wire

-for Requirements & Restrictions for International Payments, please refer to Section B

2.660 Tax Reporting and Withholding on Payments to Nonresident Aliens and Foreign Corporations

-for information regarding requirements when making payments to foreign vendors

A8.910: Procedures for the Preparation and Submission of Proposals to External Sponsors and the Review/Approval Requirements for Sponsored Agreements

-for Proposal Format, please refer to pages 8-11 (Attachment A)

-for a Proposal Preperation Checklist, please refer to pages 13-17 (Attachment C)

-for Guidelines for Acceptance of External Awards, please refer to pages 18-21 (Attachment D)

A8.952: Advance Funding Accounts for Externally Financed Programs and Activities

-for Policies and Guidelines, please refer to pages 3-4

-for Responsibilities (PI, FA, ORS, etc.), please refer to pages 5-7

-for Procedures, please refer to pages 7-8

A8.954: Extramural Closeout Procedures

-for procedures, please refer to pages 4-8

A8.955: Sub-recipient Monitoring

-for sub-recipient and vendor definitions, please refer to pages 1-2

-for procedures, please refer to pages 3-4

Review and Negotiation of Sponsored Industry Research Agreements

-memo regarding sponsored industry research agreements between the UH and external, private industry sponsors

Sponsored Industry Research Agreements Definition Clarification

-memo defining Sponsored Industry Research Agreements

Circular A-21: Cost Principles for Educational Institutions

-for Definition of Terms, please refer to Section B

-for Basic Considerations (Reasonable, Allowable, Allocable), please refer to Section C

-for General Provisions for Selected Items of Cost (principles to be applied in establishing the allowability of certain items), please refer to Section J

Circular A-110: Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations

-for Pre-Award Requirements, please refer to Subpart B

-for Post-Award Requirements, please refer to Subpart C

Circular A-133: Audits of States, Local Governments, and Non-Profit Organizations

-for Audit Requirements, please refer to Subpart B, Section .200

-for Auditee Responsibilites, please refer to Subpart C, Section .300

-for information regarding Scope of Audit, please refer to Subpart E, Section .500

www.fmo.hawaii.edu/tax/scholarship.html

-for information regarding tax reporting of scholarships and fellowships

-for informational purposes only, should not be considered tax, financial, or legal advice