Administrative Procedure Manual - Center on … · Web viewfor the Center on Disability Studies Compiled by the CDS FACT Team July 2005 CENTER ON DISABILITY STUDIES FACT ADMINISTRATIVE

Administrative Procedure Manual

for theCenter on Disability

Studies

Compiled by theCDS 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 - U.S. Postal Services

- Campus Mail Services

- Personal Mail Services

- Other Services

Rates - U.S. Postal Service Rates

Department Info - Dept Info

- Policies and Procedures

User Level Policies and Procedures

> 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.

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.

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, right-click on the mail code assigned to you and your barcode will appear.

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: [email protected]

Click here to see map.


Services - U.S. Postal Services

- Campus Mail Services

- Personal Mail Services

- Other Services

Rates

- U.S. Postal Service Rates

Department Info - My Accounts

- My Charges

- Policies and Procedures

Accounts for: Sandra Shitanishi Email: [email protected] 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 [email protected].

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.

College Dept Barcode

College of Education Center on Disability Studies - HI Comm Pass Your Barcode # here


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


(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.


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.


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.


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.

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.


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 off- campus 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.


Meeting Rooms

Everly Hall 123A&B Nalini [email protected]

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 departureCampus Center office will unlock room before the meeting.Outside catering, form to complete or SODEXHO Catering call Lena at x62186


mailto:[email protected]

UH BUSINESS CARDS

For 1 person, 1 color only cards

Duplicating Services1755-1775 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 $114.58 for 1st person, 55 cents each person thereafter 2 color, box 250 $125.00 for 1st person, 60 cents each person thereafter


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


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

http://www.rcuh.com/ Research Corporation of the University of Hawaii Policies & Procedures

http://www.hawaii.edu/ Welcome to UH! Links to Resources for Faculty and Staff

http://www.hawaii.edu/ohr/ UH Office of Human Resources

http://www.hawaii.edu/its/ UH Information Technology Services Computing and Telecommunications Resources

http://www.hawaii.edu/telecom/#forms UH Telecommunications Services, Products, Rates, Forms

http://www.hawaii.edu/ors/index.html UH Office of Research Services Grant writing/Administration Resource

http://128.171.191.73/mailroom/ UH Campus Mailroom

LISTS & FORMS

Commonly used subcodes Comprehensive subcodes/object codes Payroll Number Assignments (PRN) WH-1Form 56

COMMONLY USED SUBCODES

General Subcodes

Supplies 3200

Postage 3700

Postage for grant proposals 0008 project 007431 under Stodden

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 3300 Food 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 7200 Penalties 0020 Project 007431 under Stodden

Printing charges (meter usage) 7220 Rental Fee 5700

Contract Services < $25,000 7150

Scholarship 6510, 7285 for revolving funds

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) 4250 Subsistence/per diem 4350 Parking 4850 Mileage 4150 Others 4850

Non-Employee Travel Subcodes Non-Reimbursed In-State Transportation (air, rental car) 4240 Subsistence/per diem 4540 Parking 4840 Mileage Others 4841

COMPREHENSIVE SUBCODES 2001 REG EMP-PAYROLL 2002 REG EMP-OVERTIME, ORDINARY 2003 REG EMP-OVERTIME, HOLIDAY 2004 REG EMP-OVERTIME, SPLIT SHIFT 2005 REG EMP-DIFFERT'L, SPLIT SHIFT 2006 REG EMP-DIFFERT'L, NIGHT SHIFT 2007 REG EMP-PREM, TEMP ASSIGNMENT 2008 REG EMP-OVERLOAD 2009 REG EMP-PAYROLL, RETROACTIVE 2011 REG EMP-DIFFERT'L, HAZ, HI ALT 2015 REG EMP-WAGES IN KIND 2017 REG EMP-DIFFERT'L, SAB LEAVE 2018 REG EMP-PAYROLL, OVERSEAS 2019 REG EMP-STIPEND 2025 REG EMP-PREM, STANDBY DUTY 2026 REG EMP-PREM, HAZARDOUS DUTY 2027 REG EMP-PREM, EMERGENCY WORK 2028 REG EMP-SICK LEAVE PAY ON W/C 2029 REG EMP-VACATION PAY ON W/C 2030 REG EMP-VACATION PAY, TERM 2031 REG EMP-VACATION PAY, ADV 2034 REG EMP FB-EMP RET SYS PEN ACCU 2035 REG EMP FB-SVC ORDER PROJ 2036 REG EMP FB-TREA S H EMP RET SYS 2037 REG EMP FB-SS CONTR (FICA) 2038 REG EMP FB-GROUP LIFE INS 2039 REG EMP FB-MEDICAL 2040 REG EMP FB-CHILDREN DENTAL 2041 REG EMP FB-WORKER'S COMP 2042 REG EMP FB-UNEMPLOYMENT INS 2043 REG EMP FB-MEDICARE 2044 REG EMP FB-RETIREE HEALTH INS 2045 REG EMP FB-PRESCRIP DRUG 2046 REG EMP FB-VISION CARE 2047 REG EMP FB-ADULT DENTAL 2048 REG EMP FB-EMP FED RET 2049 REG EMP FB-ACCR VAC & SICK 2050 REG EMP FB-NON-IMPOSED FRINGE 2051 EMPLOYEE TUITION WAIVER 2052 EMPLOYEE HOUSING WAIVERS 2071 REG EMP-PAYMENT OF VAC CR 2072 REG EMP-ACCRUED VAC (NET) 2080 UH CENTRALIZED P/R ALLOC 2087 RCUH-WAGES 2088 P/R REIMB-NONSTATE 2089 P/R REIMB-STATE AGENCIES 2090 UH CENTRAL P/R FRINGE ALLOC 2097 RCUH-FRINGE BENEFITS 2098 P/R FRINGE REIMB-EXTERNAL PARTIES 2099 WC/UIC FRNG BENEFIT ASSESS TRF 2101 CASUAL-PAYROLL 2102 CASUAL-OVERTIME 2129 CASUAL-VACATION PAY ON W/C 2137 CASUAL FB-SS CONTR (FICA) 2141 CASUAL FB-WORKER'S COMP

2142 CASUAL FB-UNEMPLOYMENT INS 2143 CASUAL FB-MEDICARE 2149 CASUAL FB-ACCR VAC & SICK 2201 STUD HELP-PAYROLL 2202 STUD HELP-OVERTIME 2219 STUD HELP-PAYROLL, WORKSTUDY 2237 STUD HELP FB-SS CONTR (FICA) 2241 STUD HELP FB-WORKER'S COMP 2242 STUD HELP FB-UNEMPLOYMENT INS 2243 STUD HELP FB-MEDICARE 2301 LECT REG-PAYROLL 2309 LECT REG-RETROACTIVE PAY 2334 LECT REG FB-EMP RET SYS PEN ACCU 2335 LECT REG FB-POST RETIREMENT 2336 LECT REG FB-TREA S H EMP RET SYS 2337 LECT REG FB-SS CONTR (FICA) 2338 LECT REG FB-GROUP LIFE INS 2339 LECT REG FB-MEDICAL 2340 LECT REG FB-CHILDREN DENTAL 2341 LECT REG FB-WORKER'S COMP 2342 LECT REG FB-UNEMPLOYMENT INS 2343 LECT REG FB-MEDICARE 2344 LECT REG FB-RETIRE HEALTH INS 2345 LECT REG FB-PRESC DRUG 2346 LECT REG FB-VISION CARE 2347 LECT REG FB-ADULT DENTAL 2401 LECT CASUAL-PAYROLL 2402 LECT CASUAL-OVERTIME 2409 LECT CASUAL-RETROACTIVE PAY 2437 LECT CASUAL FB-SS CONTR (FICA) 2441 LECT CASUAL FB-WORKER'S COMP 2442 LECT CASUAL FB-UNEMPLOYMENT INS 2443 LECT CASUAL FB-MEDICARE 2508 LECT OVERLD-PAYROLL 2537 LECT OVERLD FB-SS CONTR (FICA) 2541 LECT OVERLD FB-WORKER'S COMP 2542 LECT OVERLD FB-UNEMPLOYMENT INS 2543 LECT OVERLD FB-MEDICARE 2565 CONTRACT ALLOWANCE 2599 PAYROLL EXPEND PAID FR TUITION REV 2741 NIMP WC ASSESSMENT 2742 NIMP UIC ASSESSMENT 2799 NON-IMPOSED FRINGE BENEFITS 2841 NIMP WC CONTRA-EXP 2842 NIMP UIC CONTRA-EXP 2900 SVC, ST EMP-OTHERS 2905 SVC, ST EMP-ROYALTY 2906 SVC, ST EMP-CAPITAL GAIN 2910 SVC, ST EMP-AUDIT/ACCTG 2915 SVC, ST EMP-LEGAL 2920 SVC, ST EMP-MEDICAL 2925 SVC, ST EMP-ENG-ARCH 2930 SVC, ST EMP-OTH DEPTS 2935 SVC, ST EMP-HONORARIA 2940 SVC, ST EMP-EXAM/GRADING 2950 SVC, ST EMP-SUB<$25,000 2961 PAYROLL, POST DEATH(IRS86-109)

2970 SVC, ST EMP-ENG-ARCH, NO OH 2971 SVC, ST EMP-OTH DEPTS, NO OH 2972 SVC, ST EMP-SUB>$25,000 3000 OPER SUPP, OTHER 3005 OPER SUPP, JANITORIAL 3010 OPER SUPP, LAUNDRY 3015 OPER SUPP, SCIENTIFIC 3018 OPER SUPP, SCI-NO OH 3020 OPER SUPP, EDUCATIONAL 3025 OPER SUPP, MTR VEH GAS & OIL 3028 OPER SUPP, EDUC-NO OH 3030 OPER SUPP, AGR & OTHER 3035 OPER SUPP, OIL/LUB (NON M/V) 3040 OPER SUPP, MED & HOSP 3041 OPER SUPP, PHARMACY 3042 OPER SUPP, LABORATORY 3045 OPER SUPP, FORAGE & CARE/ANIM 3048 OPER SUPP, LIVESTOCK-NO OH 3050 OPER SUPP, CLOTH & SEWING 3055 OPER SUPP, SAFETY 3060 INVALID OBJ CODE AS OF 12/16/02 3061 INVALID OBJ CODE AS OF 12/16/02 3062 INVALID OBJ CODE AS OF 12/16/02 3100 R&M UPKEEP SUPP, OTHERS 3105 R&M UPKEEP SUPP, MATERIALS 3110 R&M UPKEEP SUPP, MTR VEHICLE 3120 R&M UPKEEP SUPP, BLDG & CONSTR 3200 SUPPLIES, OFFICE 3208 OPER SUPP, OFFICE-NO OH 3300 FOOD SUPPLIES, OTHER 3305 FOOD SUPPLIES, (NON-RESALE) 3310 FOOD SUPPLIES, EMP MEAL-NCOMP 3400 OTHER SUPPLIES 3401 SUPPLIES, ELECTRONIC 3403 SUPPLIES, MECHANICAL 3405 SUPPLIES, DATA PROCESSING 3407 SUPPLIES, HOUSEKEEPING 3408 SUPPLIES, FACILITY MAIN 3411 SUPPLIES, VEHICLE DEPT-TRANS 3422 SUPPLIES, CRYOGENICS-LAB 3424 SUPPLIES, LASER 3470 SUPPLIES, LIB OPER, NO OH 3471 SUPPLIES, VEHICLE MKSS, NO OH 3472 R&M VEHICLE-MKSS, NO OH 3473 SPEC VEHIC LEASE-MKSS, NO OH 3478 OPER SUPP, MACH-NO OH 3500 DUES & SUB, OTHER 3501 DUES & SUB, CIVIC/COMM/SOCIAL 3600 FREIGHT & DELIVERY CHARGES 3700 POSTAGE 3800 TELEPHONE & TELEGRAPH 3801 T&T, TOLLS 3802 T&T, MOD & LINE CHARGE 3805 T&T, TELEPHONE EQUIP RENTAL 3810 T&T, LONG DISTANCE CHARGES 3815 T&T, TELEPHONE SVC CHARGES 3820 T&T, TELEPHONE TRUNK CHARGES

3825 T&T, TELEPHONE DIRECTORY SVC 3830 T&T, RADIO COMMUNICATION 3835 T&T, DATA/CIRCUIT COMMUNTN 3840 T&T, TELEGRAM/TELEX SVC 3845 T&T, OTHER TELEPHONE SVC 3870 T&T, OTHER MKSS NO OH 3900 PRINTING & BINDING, OTHER 3905 BINDING 3910 PRINTING 4000 ADVERTISING, OTHER 4001 ADVERTISING, PUBLIC RELATIONS 4002 ADVERTISING, OPPRM LEGAL NOTICES 4140 CAR MILEAGE (NE,FNE,NR) 4141 CAR MILEAGE (NE,R) 4150 CAR MILEAGE (E,NR) 4151 CAR MILEAGE (E,R) 4152 CAR MILEAGE (E,T) 4163 CAR MILEAGE (FNE,R) 4192 CAR MILEAGE ALLOW (E,T) 4240 TRANSP, IN ST (NE,FNE,NR) 4241 TRANSP, IN ST (NE,R) 4250 TRANSP, IN ST (E,NR) 4251 TRANSP, IN ST (E,R) 4252 TRANSP, IN ST (E,T) 4263 TRANSP, IN ST (FNE,R) 4301 PER DIEM, IN ST, ADV (E,NE,FNE,NR) 4310 PER DIEM, IN ST, HP ACCOM (NE,NR) 4320 PER DIEM, IN ST, HP ACCOM (E,NR) 4330 PER DIEM, IN ST, HP TO/DC (E,NR) 4340 PER DIEM, IN ST (NE,FNE,NR) 4341 PER DIEM, IN ST (NE,R) 4350 PER DIEM, IN ST (E,NR) 4351 PER DIEM, IN ST (E,R) 4352 PER DIEM, IN ST (E,T) 4363 PER DIEM, IN ST (FNE,R) 4440 TRANSP, US&TERR (NE,FNE,NR) 4441 TRANSP, US&TERR (NE,R) 4450 TRANSP, US&TERR (E,NR) 4463 TRANSP, US&TERR (FNE,R) 4470 TRANSP, FOREIGN (NE,FNE,NR) 4471 TRANSP, FOREIGN (NE,R) 4480 TRANSP, FOREIGN (E,NR) 4490 OBSOLETE-TRANSP, FOREIGN (FNE,NR) 4493 TRANSP, FOREIGN (FNE,R) 4501 PER DIEM, OUT ST, ADV (E,NE,FNE,NR) 4540 PER DIEM, US&TERR (NE,FNE,NR) 4541 PER DIEM, US&TERR (NE,R) 4550 PER DIEM, US&TERR (E,NR) 4551 PER DIEM, US&TERR (E,R) 4552 PER DIEM, US&TERR (E,T) 4563 PER DIEM, US&TERR (FNE,R) 4570 PER DIEM, FOREIGN (NE,FNE,NR) 4571 PER DIEM, FOREIGN (NE,R) 4580 PER DIEM, FOREIGN (E,NR) 4581 PER DIEM, FOREIGN (E,R) 4582 PER DIEM, FOREIGN (E,T) 4590 OBSOLETE-SUBSIST, FOREIGN (FNE,NR)

4593 PER DIEM, FOREIGN (FNE,R) 4640 OBSOLETE-HIRE PASS CAR (NE,NR) 4641 OBSOLETE-HIRE PASS CAR (NE,R) 4650 OBSOLETE-HIRE PASS CAR (E,NR) 4663 OBSOLETE-HIRE PASS CAR (FNE) 4670 OBSOLETE-HIRE PASS CAR, FOREIGN (NE 4671 OBSOLETE-HIRE PASS CAR, FOREIGN (NE 4680 OBSOLETE-HIRE PASS CAR, FOREIGN (E, 4690 OBSOLETE-HIRE PASS CAR, FOREIGN (FN 4693 OBSOLETE-HIRE PASS CAR, FOREIGN (FN 4700 OBSOLETE-MOTOR POOL CAR (HIRE OF) 4813 OTH TRAVEL, IN ST (FNE,R) 4820 OTH TRAVEL, IN ST (NE/FNE,NR) 4821 OTH TRAVEL, IN ST (NE,R) 4830 SUBSIDIZED PARKING (E,NR) 4831 SUBSIDIZED PARKING (E,R) 4832 SUBSIDIZED PARKING (E,T) 4840 OTH TRAVEL, US&TERR (NE,FNE,NR) 4841 OTH TRAVEL, US&TERR (NE,R) 4850 OTH TRAVEL, IN ST (E,NR) 4851 OTH TRAVEL, US&TERR (E,NR) 4852 OTH TRAVEL, FOREIGN (E,NR) 4863 OTH TRAVEL, US&TERR (FNE,R) 4870 OTH TRAVEL, FOREIGN (NE,FNE,NR) 4871 OTH TRAVEL, FOREIGN (NE,R) 4880 OBSOLETE-OTH TRAVEL, FOREIGN (E,NR) 4890 OBSOLETE-OTH TRAVEL, FOREIGN (FNE,N 4891 RELOCATION, MOVING EXPENSE (E,R) 4892 RELOCATION, MOVING EXPENSE (E,T) 4893 OTH TRAVEL, FOREIGN (FNE,R) 4894 OBSOLETE-OTH TRAVEL, HIRE AIRPLANES 4895 OBSOLETE-OTH TRAVEL, BUS SERVICES 4899 RELOCATION, MOVING EXPENSE (E,NR) 5000 UTILITIES, ELECTRICITY 5100 UTILITIES, GAS 5200 UTILITIES, WATER 5270 UTILITIES, WATER-MKSS NO OH 5300 UTILITIES, SEWER 5400 UTILITIES, OTHER 5500 RENT-LAND & BLDG 5501 RENT-LAND & BLDG, NON-UH FAC 5502 RENT-LAND & BLDG, UH FAC 5505 RENT-LAND & BLDG, REAL PROP TX (NR) 5570 RENT-LAND & BLDG, MKSS, NO OH 5600 RENT-EQUIPMENT, OTHER 5605 RENT-EQUIP, DATA PROCESS 5606 RENT-INSTALLMENT CONTR PAY 5610 RENT-EQUIP, OTHER OFF 5700 RENT-OTHERS 5705 RENT-MOTOR VEHICLE 5800 R&M, OTHER 5805 R&M, OFF FURN & EQUIP 5810 R&M, MACH & EQ, SPEC 5815 R&M, MACH & EQ, ROUT 5820 R&M, BLDGS & STRUC, SPEC 5821 R&M, ELEC TEST EQUIP 5822 R&M, LASER

5823 R&M, COMPUTER 5825 R&M, BLDGS & STRUC, ROUT 5830 R&M, GROUNDS, SPEC 5835 R&M, GROUNDS, ROUT 5840 R&M, MOTOR VEH 5870 R&M, GROUNDS, SPEC-MKSS, NO OH 5871 R&M, GROUNDS, ROUT-MKSS, NO OH 5900 INSURANCE, OTHER 5905 INSURANCE, LIABILITY 6000 DEPRECIATION & AMORTIZATION 6100 INTEREST, BONDED DEBT 6200 INTEREST, OTHER 6201 INTEREST, INSTALLMENT PAY 6202 INTEREST, FINES & PENALTIES 6203 INTEREST, SPONSORED PROJECTS 6204 INTEREST, UTILITIES 6300 BOND ISSUANCE & REDEMP EXP 6400 G-IN-AID, INTERGOVT 6500 G-IN-AID, SCHOLARSHIP (NR) 6503 G-IN-AID, SCHOLARSHIP (F,R) 6510 G-IN-AID, TUITION (NR) 6511 G-IN-AID, TUITION (R) 6513 G-IN-AID, TUITION (F,R) 6520 G-IN-AID, FELLOWSHIPS (NR) 6521 G-IN-AID, FELLOWSHIPS (R) 6523 G-IN-AID, FELLOWSHIPS (F,R) 6531 G-IN-AID, STIPENDS (R) 6533 G-IN-AID, STIPENDS (F,R) 6540 G-IN-AID, TRAVEL (NR) 6541 G-IN-AID, TRAVEL (R) 6543 G-IN-AID, TRAVEL (F,R) 6550 G-IN-AID, PER DIEM (NR) 6551 G-IN-AID, PER DIEM (R) 6553 G-IN-AID, PER DIEM (F,R) 6560 G-IN-AID, STUDT HSG WAIVER (NR) 6561 G-IN-AID, TRNEE-BD/LODG (R) 6563 G-IN-AID, TRNEE-BD/LODG (F,R) 6570 G-IN-AID, TRNEE-BOOKS/SUP (NR) 6573 G-IN-AID, TRNEE-BOOKS/SUP (F,R) 6581 G-IN-AID, TRNEE-DEPEND ALW (R) 6583 G-IN-AID, TRNEE-DEPEND ALW (F,R) 6593 G-IN-AID, SCHOLARSHIP (F,T) 6599 SCHOLARSHIP CONTRA-EXP 6600 PUBLIC ASSISTANCE 6701 TEMP TOT DISABILITY, PAID EMPL 6702 TEMP PART DISABILITY, PAID EMPL 6703 PERM TOT DISABILITY, PAID EMPL 6704 PERM PART DISABILITY, PAID EMPL 6705 PAYM'T ON DEATH AWARD, PAID EMPL 6706 DISFIGUREMENT, PAID EMPL 6707 MEDICAL, PAID EMPL 6708 SERVICES OF ATTENDANT, PAID EMPL 6709 REHABILITATION, PAID EMPL 6710 OTHER, PAID EMPL 6711 SPECIAL, PAID EMPL 6712 ADMIN EXPENSES, PAID EMPL 6713 DEATH AWARD, PAID EMPL

6730 W/C PAYMENTS 6731 W/C CAR MILEAGE 6734 W/C EMP RET SYS PEN ACCU 6736 W/C TREAS S H EMP RET SYS 6741 TEMP TOT DISABILITY, VOL EMPL 6742 TEMP PART DISABILITY, VOL EMPL 6743 PERM TOT DISABILITY, VOL EMPL 6744 PERM PART DISABILITY, VOL EMPL 6745 PAYM'T ON DEATH AWARD, VOL EMPL 6746 DISFIGUREMENT, VOL EMPL 6747 MEDICAL, VOL EMPL 6748 SERVICES OF ATTENDANT, VOL EMPL 6749 REHABILITATION, VOL EMPL 6750 OTHER, VOL EMPL 6751 SPECIAL, VOL EMPL 6752 ADMIN EXPENSES, VOL EMPL 6753 DEATH AWARD, VOL EMPL 6780 SPECIAL COMPENSATION FUND ASSESSMEN 6790 ACCRUED EXP FOR WORKERS' COMP LIAB 6800 JUDGEMENTS & CLAIMS 6900 UNEMPLOYMENT BENEFITS PAYMENTS 7000 RETIREMENTS & PENSION COST 7100 SVC, NON-ST EMP-OTHER 7101 SVC, NON-ST EMP-ADVANCE (NR) 7102 SVC, NON-ST EMP-HPD/MODEL 7105 SVC, NON-ST EMP-ROYALTY 7106 SVC, NON-ST EMP-CAPITAL GAINS 7110 SVC, NON-ST EMP-AUDIT/ACCTG 7115 SVC, NON-ST EMP-LEGAL 7120 SVC, NON-ST EMP-MEDICAL, OTH 7125 SVC, NON-ST EMP-ENG ARCH 7130 SVC, NON-ST EMP-OTH DEPTS 7135 SVC, NON-ST EMP-HONORARIA 7140 SVC, NON-ST EMP-EXAM/GRADING 7150 SVC, NON-ST EMP-SUB<$25,000 7170 SVC, NON-ST EMP-ENG ARC NO OH 7171 SVC, NON-ST EMP-OTH DPT NO OH 7172 SVC, NON-ST EMP-SUB>$25,000 7173 SVC, NON-ST EMP-PATIENT CARE 7174 SVC, NON-ST EMP-LOBBYING 7190 SVC, NON-ST EMP-FORGN (FNE,NR) 7200 OTHER CURRENT EXPENDITURES 7201 BAD DEBTS/CHECKS 7205 SPEC ASSESSMENT ACT 36-27-CAE 7206 SPEC ASSESSMENT ACT 36-30-DAE 7212 IFA ADM RECHARGE SYS 7213 IFA COMPUTER SVC RECHARGE SYS 7215 COMPUTER SVC 7216 COMPUTER SOFTWARE 7217 COMPUTER SOFTWARE LICENSE FEES 7220 PHOTOCOPY SVC 7221 PARKING PASSES/SCRIPS 7222 PROTOCOL ITEMS 7223 SPORTS GUARANTEES 7225 TRAINING & TRAINING MATERIALS 7230 REGISTRATION FEE-STAFF 7231 OUTREACH SPONSOR EXPENSE

7232 RCUH EXPENSE 7235 BANK SVC CHARGES 7240 SCHOOL EXCURSION 7244 CASH AWARDS (E,T) 7245 FEES OTHER THAN PERSONAL SVC 7246 UNIFORM MAINTENANCE ALLOW (T) 7247 PREPD LEGAL FEES BU01 & BU10 7248 HOUSING ALLOWANCE (E,T) 7250 DIRECT COST ADMIN ALLOWANCE 7270 IFA JOB ORDER SYS 7271 IFA, MKSS 7272 SECURITY/GUIDE, MKSS 7280 SOEST HI MAP RSCH GRP, NO OH 7281 SOEST COMPUTER FACILITY, NO OH 7282 SOEST ENGINEERING SVC, NO OH 7283 RESEARCH VESSEL 7284 SPECIALIZED SERVICE FACILITY 7285 OTHER RCUH REVOLV FUND PROJECTS 7299 EXPEND PAID FROM TUITION REV 7300 INT EXP DUE TO LATE PAYMENT 7400 REDISTRIBUTED CURRENT EXPEND 7401 REDISTRIBUTED PRIOR EXPEND 7410 INTERNAL SVC FUND ALLOC ADJ 7420 ISF CONTRA-PERSONNEL COSTS 7429 ISF CONTRA-OTHER FEE SVCS 7430 ISF CONTRA-SUPPLIES 7435 ISF CONTRA-DUES & SUBSCRIP 7436 ISF CONTRA-FREIGHT, POSTAGE 7438 ISF CONTRA-TELEPHONE & TELEGRAPH 7439 ISF CONTRA-PRINTING & BINDING 7440 ISF CONTRA-ADVERTISING 7441 ISF 67XX ALLOC ADJ 7442 ISF 6900 ALLOC ADJ 7448 ISF CONTRA-TRAVEL 7450 ISF CONTRA-UTILITIES 7455 ISF CONTRA-RENTALS 7458 ISF CONTRA-REPAIRS & MAINT 7472 ISF CONTRA-OTHER CURR EXP 7473 ISF CONTRA-CATCH ALL OTHER 7510 LAND 7520 LAND IMPROVEMENTS 7521 LAND IMPVT, CONSTRUCTION IN PROG 7530 INFRASTRUCTURE ASSETS 7531 INFRASTRUCTURE ASSETS CONSTR IN PRO 7600 BUILDINGS 7625 SVC, NON-ST EMP-ENG ARCH 7628 SVC, NON-ST EMP-ENG ARCH NO OH 7650 BUILDING, CONSTRUCTION IN PROG 7700 EQUIP & MACH, OTHER 7705 EQUIP, EXP PD-TUIT REV (NR) 7706 EQUIP, INSTALLMENT CONTR PAY 7708 EQUIP & MACH-CONTR PROP NO OH 7709 EQUIP & MACH-CONTROLLED PROP 7710 EQUIP, OFFICE 7718 EQUIP, OFF-CONTR PROP NO OH 7719 EQUIP, OFF-CONTROLLED PROP 7720 EQUIP, EDUCATIONAL

7728 EQUIP, EDUC-CONTR PROP NO OH 7729 EQUIP, EDUC-CONTROLLED PROP 7730 EQUIP, SCIENTIFIC 7738 EQUIP, SCI-CONTR PROP NO OH 7739 EQUIP, SCI-CONTROLLED PROP 7760 LIB OPER, LIBRARY BOOKS 7761 LIB OPER, BOOKS/PERIODICALS 7763 LIB OPER, LIBRARY MATERIALS-OTHERS 7768 LIB OPER, SUPP-US GOVT NO OH 7769 LIB OPER, SUPP-US GOVT 7780 MOTOR VEHICLE 7799 EQUIPMENT, FABRICATION IN PROG 7800 OTHER CAPITAL OUTLAY 7900 CONSTRUCTION IN PROGRESS

8000 DEBT RETIRE, HAW GO BOND PRIN 8008 DELETED OBJ CODE 4899 8200 PAYMENT FOR LOANS, OTHER 8700 RESALE ITEMS 8900 EXP/DED ADJ-CUM EFF OF ACCTG CHG 9000 REFUNDS 9100 INDIRECT COST 9110 FINANCIAL AID ADMIN ALLOWANCE 9112 COST OF EDUCATION ALLOWANCE 9200 AGENCY & CLEARING ACCOUNTS 9998 OPER TRANS TO OTH (TO RECLASS)

Policies and ProceduresSection: 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 Salaries & Wages 20870002 Fringe Benefits 20970003 Controlled Property 77390004 Supplies 30000005 Employee Domestic Travel 48500006 Consultant/Fee for Service 71000007 Publications 39000008 Communications 38000009 Indirect Costs (Revolving, UH

"GRS" & Dir Proj)N/A

0010 Revolving Fund Income N/A0011 Non-Employee Travel-Domestic 48410012 Non-Employee Travel-Foreign 48710013 Equipment 77300014 Utilities 54000015 Other Travel, Employee 48800016 Rental-Equipment & Other 57000017 Repairs & Maintenance 58000018 Rental-Space 55000019 Stipends (6531) & Tuition 65110020 Other 72000021-0029 Subcontracts 71720030-0039 Consultants 71000040-0089 VARIABLE VAR0090 UH RV Shiptime 72830091 SOEST Engineering Support 7282

0092 SOEST Computer 72810093 Variable SSF 72840094 Vacation Accrual 20870095 HI Map Rsch Group 72800096 IFA Recharge 72120097 IFA JOS 72700098 Mauna Kea Support 72710099 RCUH USE ONLY n/a0100 Other RCUH Revolving Funds 7285

WH-1 March 2002

UNIVERSITY OF HAWAIIWH-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: 1. Complete Section A and Section E onlyPERMANENT RESIDENT ALIEN: 1. Complete Section A and Section E only

2. Attach a photocopy (front and back) of your Alien Registration CardALL OTHERS: 1. Complete Sections A, B, C, and E 2.

Complete Section D if applicable 4. For J-1 visa holders, submit copy of IAP-663. Submit copy (front and back) of your I-94 5. Submit applicable IRS Form as instructed

Section A. PERSONAL INFORMATION(1) General Information Last Name First Middle Social Security Number or ITIN Number

Country of Citizenship Country of Residence for Tax Purpose

Business Name (if applicable) Federal ID Number (if applicable)

My business is a [ ] 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):[ ] 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):

What is the primary purpose of the visit? (check appropriate box)[ ] 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 theU. S. during the listed calendar year

Enter Period(s) when you were physically present in the US during the listed calendar year. (List the datesbelow, for example, 01/01/99 – 12/31/99)

Number of days present in the U. S.

Have you taken any TreatyBenefits 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 DETERMINATIONSTEP 1: Complete the Substantial Presence Test (SPT) by completing the table below. For F, J, or M Visaholders please note thefollowing:

● 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 Statesin which you held a J or Q Non-Student visa.

ENTER YEAR

ENTER TOTAL NUMBER OF DAYS PRESENT IN THE UNITED STATES FOR EACH YEAR

(A)RATIO

(B)

CALCULATE TOTAL NUMBER OF DAYS TO COUNT FOR EACHYEAR

(A x B)

Current Calendar Year ____________ 1

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? [ ] YES [ ] NOB. Does the TOTAL # OF DAYS for all three years equal to 183 days or more? [ ] 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 ALIENA. 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 claimexemption 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 FORMUnder 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

Vendor Code

1099/1042 & WH Ind:Nonresident Withholding: [ ] Statutory Rate of 30%[ ] Reduced Rate of 14% or _______%[ ] Exempt

Expiration Date Form 8233 ___________ Form W8-BEN ___________Form W-9 ___________

Initials Date Initialed

http://ftp.fedworld.gov/pub/irs-pdf/fw8ben.pdf

http://ftp.fedworld.gov/pub/irs-pdf/f8233.pdf



http://www.irs.ustreas.gov/prod/forms_pubs/index.html

http://ftp.fedworld.gov/pub/irs-pdf/p901.pdf

(Rev. 3/04) FORM 56 ________________________________________________________________________

Memorandum

TO: Disbursing Office (If within F.O.’s purchasing authority)Office of Procurement Property and Risk Management (If beyond F.O.’s purchasing authority)

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.

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

X

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 requisition2. 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 conferenceList of persons attending if purchasing food or a meal for themCopy of the section in your grant that states food purchasesForm 56, Meal MemorandumAnything 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 1 of 2

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.

PAYMENTS

Authorization for Payment Cash reimbursements Non-Employee Reimbursements Stipends Personal Mileage Reimbursements

APM 2005 3-Purchasing.doc 2 of 2

AUTHORIZATION FOR PAYMENT (AFP) FORM

* To pay utilities or for reimbursements below $100.

1) Go to www.rcuh.com2) Check “Payments” option3) Enter P.I.’s (principal investigator’s) name and password4) The green dot should highlight “Create New Payments Document. Click “ok”5) Go to “Step 2” on form shown6) 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 box12) 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)

a. Select CANCEL when “Equipment Payment” appears Select OK when “Remittance Advice” appearsScroll 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 rightAt “Questions on Remittance,” type in your name and phone #Click “Submit to FO”

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

APM 2005 4-Payments.doc 1 of 4

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.


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.


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 nameStep 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.


TRAVEL

Inter-IslandContinentalInternationalEmployee TravelNon-Employee Travel

APM 2005 5-Travel.doc 1 of 9

INTER-ISLAND TRAVEL ADVANCE

**Bargaining Unit 07

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) Type in traveler’s last name, first name 5) Type in position title 6) Type in PR No. and BU No. 7) Type in Departure and Return Date 8) Type in Itinerary (i.e.…HNL-Kona-HNL) 9) 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 1 day ¼ day 6:01am – noon ¾ day ½ day 12:01pm – 6:00pm ½ day ¾ day 6:01pm – midnight ¼ 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.

**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

search Step 2, highlight the person’s name and address Step 3, click on Create Travel Advance Form

4) Type in traveler’s last name, first name 5) Type in position title 6) Type in PR No. and BU No. 7) Type in Departure and Return Date 8) Type in Itinerary (i.e.…HNL-Kona-HNL) 9) 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

PER DIEM TABLE Allowed on Day of: Time of

Departure/Return Departure Return 12:00am – 6:00am 1 day ¼ day 6:01am – noon ¾ day ½ day 12:01pm – 6:00pm ½ day ¾ day 6:01pm – midnight ¼ 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 info20) Make copies for your files and send for

signatures.


INTER-ISLAND TRAVEL COMPLETION ** Bargaining Units 07

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)

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

** 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

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.

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

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.

APM 2005 5-Travel.doc 3 of 9 APM 2005 5-Travel.doc

CONTINENTAL TRAVEL

TRAVEL REQUEST FORM

1. Go to the RCUH website http://www.rcuh.com2. Click on purchasing3. Enter User Name and password 4. Enter last name of employee and click search5. *Highlight the name in vendor box 6. Click on Create Travel Advance7. Fill in the Form Completely 8. Click on print mode at top of page and print the document9. Return back to edit mode and Submit to F.O. 10. Attach all supporting documentation with the Travel request form11. 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 $230.00Allowable 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.


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 SCHEDULETime of Departure/Return Departure Return12:01 AM - 6:00 AM6:01 AM - Noon12:01 PM - 6:00 PM6:01 PM - Midnight

1 day3/4 day1/2 day1/4 day

1/4 day1/2 day3/4 day1 day

PER DIEM SCHEDULETime of Departure Destination Next Destination12:01 AM - 6:00 AM6:01 AM - Noon12:01 PM - 6:00 PM6:01 PM - Midnight



TRAVEL COMPLETION REPORT

1. Go to RCUH website http://www.rcuh.com 2. Click on Payments3. Enter user name and password4. 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 document10. 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.


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 EMPLOYEETransportation (Airfare, rental car, taxi, bus, etc.)........................................4450Per Diem/Subsistence/excess lodging...........................................................4550 Parking...........................................................................................................4851 Supplies.........................................................................................................4851Excess Baggage.............................................................................................4851Conference reimbursement............................................................................4851Phone Charges...............................................................................................4851Mileage..........................................................................................................4150

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AM 2005 5-Travel.doc 7 of 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 4580 Subsistence/Per Diem Non- Reportable/Non-Taxable/Employee 4480 Transportation (airfare, rental car,

taxi, bus, train, gas) Non-Reportable/Non- Taxable/Employee 4852 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 4570 Subsistence/Per Diem Non-Reportable/Non-Taxable Non- Employee 4470 Transportation Non- Reportable/Non-Taxable Non- Employee 4870 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 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


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/3976546ddaad19950a2564ec0060871f?OpenDocument)

Why 7 Working Days?

1. RCUH handles more than 340 EIC requests per year. 2. Legal and liability issues. 3. Time to interact with PI for clarification on action. 4. 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. Supervision or Evaluation of work in progress. 2. Hourly rate of pay or Monthly salary.3. Travel reimbursement and Per Diem. 4. May be fired at any time.5. Daily work schedule (time & place). 6. 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 Subcontractor3. Budget document that was agreed upon between CDS project and Subcontractor4. 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 12. Work Scope as Attachment 23. 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 Disclosure3. Certification on DebarmentInstruct 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/Scopeo 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:

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

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

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 non-government agency or is a private agency. (site can get it for recent year)

Date when the PO was approved by FO

Current Beginning and ending dates

Total amount of 1st and 2nd and 3rd. If more than $25,000.00, need tax clearance from site

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."*PRINTGet Signature of PIMake 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 PIo Create new Purchase Requisitiono 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 itMake copySend 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 MembersHolly BrewerRichard CheaRussell ChunAlice Ehmes

Marcus HaydenLisa Hiraoka

Lisa JongMarlene Nonaka

Vicky PrattSheryl Saito

Sandy ShitanishiColleen Souza

Velina SugiyamaJuana Tabali-WeirJasmine Tanioka

Documents

Administrative Procedure Manual - Center on … · Web viewfor the Center on Disability Studies Compiled by the CDS FACT Team July 2005 CENTER ON DISABILITY STUDIES FACT ADMINISTRATIVE