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General Accounting

General Accounting supports campus and fiscal administrators with their understanding of University accounting information.  We provide guidance and support for the University Chart of Accounts, assist with GL verification, provide guidance regarding financial transactions, and manage the year end close and audit process.

The following items will help new fiscal administrators become familiar with the University of Hawai‘i's financial reporting environment.

 

 

Journal Vouchers

Please go to the Financial Systems website for detail training guidance of the various journal vouchers in KFS.

KFS JV’s are used to perform accounting tasks that cannot be done by any of the other financial transaction documents.  The JV document can also be used to correct errors that may occur in the system.  There are six different e-Docs to process journal entries:

  • Transfer of Funds (TF)
    This e-doc is used to transfer funds (cash) between accounts, to cover an overdraft, reimburse an account for an expense or fulfill a funding commitment.
  • Internal Billing (IB)
     This e-doc is used for bills for goods or services provided by one university department to another, reflecting interdepartmental income to the provider and expense to the customer.
  • Service Billing (SB): This e-doc is similar to the Internal Billing document but does not route for approval.  Use of this document is restricted to specified users and only authorized income accounts may be entered.

  • Salary Expense Transfer (ST):
    This e-doc is used to correct or transfer salary and fringe benefit expenses from one account to one or more account(s).

 

 

KFS Inquiries Overview

KFS includes several pre-defined search processes, including the General Ledger balance inquiries and Chart of Accounts lookups.  Users are able to utilize these search processes but the availability will depend on your access rights.  Authorized users can utilize the balance inquiries to view current balance information from the General Ledger for specified accounts based on actual amounts posted, pending ledger entries and other transactional data. 

Based on your selection criteria the user can enter an account number, a time period, or search for a list of the possible values with the option to include or exclude pending general ledger entries.   The query will allow you to view summary or detail information, if an item is underlined you will be able to click the hyperlink for additional detailed information which will open to a corresponding query screen or applicable e-doc with the supporting documents.  Your inquiry results can be downloaded into three options: CSV, spreadsheet or XML.

  • Available Balances
  • Balances by Consolidation
  • Cash Balances
  • General Ledger Balance
  • General Ledger Entry
  • General Ledger Pending Entry

Available Balances

Available Balance inquiries can be based on either the consolidated or detail option which will segregate sub-accounts and sub-object codes and sort the query in rows by object codes with the budget, actual, encumbrance and variance amounts. The variance results for expenses and revenues are calculated as follows:

  • Expense variance = Budget – Actual – Encumbrance
  • Revenue variance = Actual – Budget

This inquiry will give you the current available balance for a specific account, leaving the object code empty will give you the balance amounts for all object codes associated with the specific account.  Underlined balance amounts are linked to the corresponding “General Ledger Balance”

Balance by Consolidation

Balance by consolidation can be based on either the consolidated or detail option which separates to sub-account but not to sub-object details.  The inquiry gives you the option to drill down to the object level then to object codes and filter to include or exclude cost share sub-accounts. 

Balance by consolidation inquiries use object consolidation codes (no asset or liability object codes) to reflect revenue and expense totals by category.   The income and expense object consolidation codes reflect budget, actual, encumbrance and variance.  Subtotals for consolidation codes categorized as income, income from transfers, compensation, benefits, general expenses and expense from transfers.

Cash Balances

Cash balance can be based on either the consolidated or detail option which separate sub-accounts and sub-object codes.   The query allows you to view the net results of the cash offset entries automatically created by KFS when transactions are generally processed on an asset object code and do not impact the operating balance (revenue less expense) of an account.  The entries represent cash flow, positive for revenue and negative for expense transactions, not all entries generate a cash flow off set.   

Inquiries will show the beginning, annual and available balance (beginning + annual) for cash object codes only.  Any applicable Contract & Grant beginning balance can be displayed and generally represents the cumulative total through the beginning of the fiscal year from inception to date on accounts that include contract & grants.

General Ledger Balance Inquiry

General ledger balance inquiry can be based on either the consolidated or detail option which separate sub-accounts and sub-object codes and provides the option to filter by balance type or object type; include or exclude pending entries and view monthly or cumulative amounts.

The general ledger balance for specific account by object code with balances within a fiscal period, provides the beginning (including the contract & grant beginning) and annual balances by all object codes (income, expense, asset, liability and fund balances). 

General Ledger Entry

General ledger entry queries can include or exclude pending entries and be further refined based on other criteria.  This query is used to view the accounting entries that posted to the general ledger using the search criteria fiscal year, chart code, fiscal period and account or fiscal year and document number.  The queries for general ledger entries and general ledger pending entries reflect views of selected accounting entries rather than balances by account. 

General Ledger Pending Entry

This query is similar to the general ledger balance query except that it includes only pending accounting entries that have not posted to the general ledger.  The moment an entry is created until the batch process is run entries are classified as “pending”.  Although pending e-doc flows through the various workflow processes and the status changes, you are able to view these transactions through this query and view it based on all or only those that are fully approved.

Fiscal Year Calendar of Events

Fiscal Year-End Closing Schedule


Reports

eThority is a business intelligence analytical tool for KFS users.  The KFS application provides limited reporting capability, accessing financial information through the balance inquiry screens in the KFS application or through eThority the tool that enables you to extract financial data from KFS.  For guidance and training on eThority please go to the Fiscal Services Office.

FAQs

Q:  What is a General Error Correction (GEC)?

A:  A GEC is an e-Doc that allows you to make corrections to e-Docs that were previously submitted and approved.  GEC’s are used to correct accounts and object codes on Financial Processing (FP) e-Docs or on Payment Requests (PREQ). 
Q:  What is a Distribution of Income and Expense (DI)?
A:  A DI e-Doc is used to distribute income or expenses from one account to one or more appropriate account(s), when one account has incurred expenses or received income on behalf of one or more accounts.  When you have accumulated income or expense and need to distribute or move it to other accounts, you would use a DI.
Q:  What is an Internal Billing (IB)?
A:  An IB e-Doc is used to bill for goods or services provided by one university department to another university department, reflecting income to the provider and expense to the customer.  An IB is not to record the transfer of capital equipment between university accounts, this type of transaction is usually recorded via a Transfer of Funds (TF) e-Doc and a Capital Asset e-Doc.  The IB should be processed by the department providing the goods or services since the document does not route to the FA of the income accounting lines. 
Q:  What is a Transfer of Funds (TF)?
A:  A TF e-Doc is used to transfer funds between accounts.  There are two kinds of transfer transactions, mandatory and non-mandatory.  Mandatory transfers are required to meet contractual agreements.  Specific object codes are used to identify these transactions.  Non-mandatory transfers are allocations of unrestricted cash between fund groups or accounts, which are not required by any external agreements.  The most common non-mandatory transfers recorded by the University are transfers of tuition cash from the tuition revenue control account to the college/department expending accounts.

Contact Us

                                               
General Accounting              
1406 Lower Campus Rd, Room 46            
Honolulu, HI  96822
Phone: 956-8278 or 956-7516
Email: uhgalc@hawaii.edu

Name

Area of Responsibility

Phone Number

Email

Karen Morimoto Director 956-2279 karenhm@hawaii.edu
Wilbert Choy Labor 956-8453 wchoy@hawaii.edu
Susan Kashiwada Accounts Receivable 956-2281 skashiwa@hawaii.edu
Kiinani Kunimitsu DAGS Reporting 956-2280 kiinani2@hawaii.edu
Patricia Lui Chart Manager, Endowments 956-0390 pyhl@hawaii.edu
Cindy McCue Stop Payments/Cancellations 956-5553 cmccue@hawaii.edu
June Pang Chart Manager, Labor 956-2275 junep@hawaii.edu
Lisa Sumiye Pcard 956-2274 lsumiye@hawaii.edu
Anna Tran Bank Reconciliation 956-2282 annat@hawaii.edu

Policies and Guidelines

Board of Regents Policy

RP 8.207 Investments

Administrative Procedures

AP 8.602 Accounting-General Ledger
Describes the general ledger and use of general ledger accounts in the University's accounting system.

AP 8.611 Account Code
To describe the structure and purpose of the University's account code.

AP 8.612 Establishment and Maintenance of Account Codes
Guidelines and responsibilities for the maintenance and creation of University account codes.


AP 8.615 Object Codes
Procedures to establish object codes, a required accounting string element that classifies income, expense, asset, liability or fund balance transactions.

AP 8.617 Revenue and Higher Education Function Codes
To describe the purpose and role of the function code account attribute in the University's Kuali Financial System.

AP 8.619 Fund Groups
To provide an understanding of the funds and fund groups used in the University Financial System.

AP 8.620 Gifts
Procedural guidelines for gift assets that are transferred irrevocably for the benefit of the University.

AP 8.621 Delinquent Financial Obligation Tax Setoff Hearings
Guidelines and procedures for conducting hearings involving the Setoff of a Person's Delinquent Financial Obligation against the Person's income tax refund or any other sum owed to the Person from the State.

AP 8.622 University Endowments
Establishes procedures for the expenditure of endowment earnings, ensuring he appropriate use of such funds.

AP 8.635 Accounting For Leases
Procedural guidelines to assist Fiscal Administrators with determining operating versus capital leases so that proper accounting is done in the KFS.

AP 8.636 Supply Inventory
Guidelines to what inventorial supplies are, what it is used for, and why it is recorded in our financial system.

AP 8.641 Journal Vouchers
Explains the process for recording accounting related journal entry adjustments in the University's Kuali Financial System.

AP 8.650 Continuation Accounts
Procedural guidelines for continuation accounts designated to accept transactions initially coded to an expired account.

AP 8.651 Non-Student Accounts Receivable and Delinquent Financial Obligations
Guidelines and procedures for recording, reporting, collecting, Tax Setoff, and Write-off of non-student related Accounts Receivable.

AP 8.671 Year End Accounting Data
Procedural guideline for the year-end reporting on necessary accounting data.

AP 8.685 Cancellation or Replacement of University of Hawai‘i General Account Checks
Process to cancel or replace a University of Hawai‘i General Account (UHGA) check.

AP 8.686 Terminal Vacation Payout
To establish consistency in cost accounting for the University's terminal vacation payouts and to describe the process of terminal vacation payout and fringe benefit rate.

Process Documents


Accounts Receivable Management (pdf)
KFS Financial Transaction eDoc Approval Matrix (pdf)
Terminal Vacation Payout Assessment (pdf)