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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

The KFS application provides financial information through inquiry screens. Data can be exported for reporting purposes. The amount of data that can be returned on a query however, has limitations. The Jasper Reporting System(JRS) should be used for larger or more comprehensive searches. For guidance and training on JRS, please see the Financial Systems website.

FAQs

Frequently Asked Questions

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). Please see AP 8.641 Journal Entries
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. Please see AP 8.641 Journal Entries
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. Please see AP 8.641 Journal Entries
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. Please see AP 8.641 Journal Entries
Q: Why do “7232 RCUH Expense/Advance” payments need to be reclassified in KFS?
A: In order to properly record the types of expenditures occurring at UH, the advances sent to RCUH for service orders using object code 7232, RCUH Expense/Advance, must be reclassified to an appropriate object code in KFS after the disbursements are made from the RCUH financial system. 
To reclassify, please follow these steps:
  • Make sure that the KFS object code corresponds to the RCUH budget category for the amounts disbursed. 
  • Use the Distribution of Income and Expense (DI) e-Doc to reclassify the 7232 expense to the proper expense object code.  Include the RCUH project number in the Org Ref Id field on the accounting line.
Accounting lines
  • When reclassifying RCUH wages and fringe benefits, make sure to use object codes:  2087 RCUH-WAGES and 2097 RCUH-FRINGE BENEFITS, respectively.
Accounting_lines

We encourage you to make the reclassifications as soon as possible after RCUH reports the payments to avoid the additional workload during fiscal year end processing.  If you have any questions, please contact the General Accounting Office at uhgalc@hawaii.edu.

Q: Does it matter which Non-Mandatory Transfer object code I use?
A: Non-mandatory transfers are cash transactions between accounts that are initiated at the discretion of a governing board or management.  These transfers are neither revenue nor expenditures but are for accountability purposes. A “transfer- in” behaves like revenue, while a “transfer-out” behaves like an expenditure.

When non-mandatory transfers are made, they should be recorded in KFS using the Transfer of Funds (TF) eDoc.  This eDoc type requires transfer object codes for both the ‘From’ and ‘To’ sides of the financial transaction.

Most Commonly Used Non-Mandatory Transfer Object Codes:

Transfer-out (FROM Accounting Line = Decrease to Cash)


Object Code

Object Code Long Description

1519

Non-mandatory transfer out to Current unrestricted special funds for other

1529

Non-mandatory transfer out to Current unrestricted revolving funds for other

1533

Non-mandatory transfer out to Current unrestricted trust funds for unrestricted quasi-endowment

1534

Non-mandatory transfer out to Current restricted trust funds for restricted quasi-endowment

1586

Non-mandatory transfer out to Plant for Renewal & Replacement fund group

1589

Non-mandatory transfer out to Plant fund group for other

     Transfer-in (TO Accounting Line = Increase to Cash)


Object Code

Object Code Long Description

1409

Non-mandatory transfer in from Current unrestricted general funds for other

1416

Non-mandatory transfer in from Current unrestricted special funds for Renewal & Replacement fund group

1419

Non-mandatory transfer in from Current unrestricted special funds for other

1429

Non-mandatory transfer in from Current unrestricted revolving funds for other

1433

Non-mandatory transfer in from Current unrestricted trust funds for unrestricted quasi-endowment

1434

Non-mandatory transfer in from Current restricted trust funds for restricted quasi-endowment

1489

Non-mandatory transfer in from Plant fund group for other

These object codes are intended to help identify the transfer destination or source account(s).  On the FROM accounting line, the object code should describe the account that the funds are being transferred to.  Likewise, on the TO accounting line, the object code should describe the account that the funds are from. 

If you have any questions, please contact the General Accounting office at uhgalc@hawaii.edu.

Q: Is it ok for me to approve the edocs I initiate?
A: Segregation of duties is a key component of a strong internal control system. Therefore, the KFS eDoc approval process is designed to ensure that every financial transaction is subject to a second party review by an individual who understands the business activity and the impact of the transaction.  Fiscal Administrators are closest to their programs and have the best understanding of their program’s business activities, requirements, and restrictions.  Therefore, KFS has been enhanced to require FA approval for all adjustment eDocs.

The adjustment eDocs affected by this enhancement are:

  • Distribution of Income and Expense (DI)
  • General Error Correction (GEC)
  • Transfer of Funds (TF)
  • Internal Billing (IB)

As a result, GALC will no longer approve DI, GEC, TF, and IB documents. 

KFS users are not authorized to approve any document that they initiate.  In most cases, the automated workflow routing process will ensure that the approver is someone other than the initiator.  However, Fiscal Administrators who submit adjustments on their own accounts will need to assign account delegates to approve transactions that they initiate if the adjustments only affect their account codes and if it is not practical for another individual to initiate the eDoc.

Persons assigned to initiate and approve financial transactions must be knowledgeable about the program’s business and have an understanding of the transactions they are initiating/approving.   Certain eDocs, due to their inherent risk, may require additional approvals by the department and/or by central offices. 

To provide transparency and accountability of the UH financial transactions, the Financial Management Office has developed the KFS Financial Transaction eDoc Approval Matrix that is posted on its website.

Should you have any questions regarding KFS eDoc approval, please contact
Karen Morimoto at uhgalc@hawaii.edu.

Q: Do I need to review and reconcile my general ledger account activity?
A: General ledger accounts help facilitate stewardship and compliance with legal and other reporting requirements of the financial transactions of the University.  As part of a system of internal control, general ledger accounts must be reviewed, and the balances must be appropriately reconciled on a periodic basis.

Reviews should include the following depending on the account activities:

  • Asset and liability balances should be reconciled to subsidiary ledger details.
  • Transactions posted to the continuation accounts should be reclassified to an appropriate account.
  • Revenue and expense balances should be reviewed for completeness and proper authorizations.
  • Cash deficits should be cleared in order to reflect the true cash balance of the business unit(s).
  • RCUH “7232” advances should be reconciled to the RCUH ledger, and appropriate reclassifications recorded in KFS.

If you have any questions, please contact the General Accounting Office at uhgalc@hawaii.edu.

Q: Which RCUH Budget Category code should I use for my revolving project revenue?
A: This is a reminder that revolving fund project revenues need to be properly classified in RCUH between UH and non-UH sources.  Sales from one UH unit to another is a recharge activity and is not revenue for UH consolidated financial statement purposes.
  • If your RCUH revolving project is billing a KFS account, please use budget category (BC) 0010 or comparable UH income code.
  • If you are recording income via RCUH JE, please use BC 0010 or comparable UH income BC.
  • If you are receipting a UH check, RCUH check or UH Foundation check, please use BC 0010 or comparable UH income BC.

Sales to non-UH entities should be reported as revenue from sales and services provided. 

  • Payments received from other state agencies, please use BC 0110 or comparable non-UH income BC.
  • Payments received from other Universities or private parties, please use BC 0110 or comparable non-UH income BC.

Please refer to the following table to determine which budget category to use when depositing or recording income in revolving project accounts tracked in the RCUH financial system.


Budget Category

Use For

Comments

0010

UH income

Income from internal sources:

  • UH extramural accounts (RCUH F/S account range 4nnnnnn and 6nnnnnn)
  • UH intramural accounts (RCUH F/S account range 0007nnn to 0009nnn)
  • Revolving project  accounts (RCUH F/S account range 001nnnn, 0001nnn to 0002nnn)
  • UH Foundation accounts

0110

Non-UH income

Income from all other sources (examples below): 

  • State agencies
  • Universities or other organizations
  • RCUH direct projects

For projects that have sub-sections to track various program activities, UH and non-UH income also needs to be segregated for each section.  Please contact Jennifer Chang at jchang@rcuh.com to establish additional budget categories as needed.

If you have any questions, please contact Karen Morimoto at uhgalc@hawaii.edu.

Contact Us

                                               
General Accounting              
1406 Lower Campus Rd, Room 46            
Honolulu, HI  96822
Phone: (808)956-8278 or (808)956-7516
Email: uhgalc@hawaii.edu

Name

Area of Responsibility

Phone Number

Email

Karen Morimoto Director (808)956-2279 karenhm@hawaii.edu
Wilbert Choy Labor (808)956-8453 wchoy@hawaii.edu
Kiinani Kunimitsu DAGS Reporting (808)956-2280 kiinani2@hawaii.edu
Lisa Sumiye Accounts/Student Loans Receivables (808)956-2274 lsumiye@hawaii.edu
Anna Tran Stop Payments/Cancellations (808)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 Entries
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)

Forms

If you require assistance completing any of the listed forms, please contact the General Accounting Office at uhgalc@hawaii.edu or (808) 956-8278.

General Accounting Forms

Request to Write Off Uncollectible Accounts
Stop Payment/Cancellation Request (GALC-625)

Year End Processing - For FAs

Year End - Recording Year-End Accounting Data Memo
Year End - For FAs - RCUH Transactions
A-01 Accounts Receivable - Revenue (Non KFS A/R)
A-01 Accounts Receivable - RCUH Revolving - Non-UH Revenue
A-01 Accounts Receivable - RCUH Revolving - UH Revenue
A-02 Accounts Receivable - General Fund Expense Reimb (Non KFS A/R)
A-03 Accounts Receivable - Reimbursement of Expense-REX (Non KFS A/R)
A-04 Allowance for Doubtful Accounts (Non KFS A/R)
A-05 CC Destiny Next FY Accounts Receivable Adjustment (Destiny)
A-06 CC Destiny Receivable Allowance (Destiny)
A-07 Due from RCUH
A-08 Inventory - Merchandise/Supplies
A-09 Prepaid Expense
A-10 ST Loan Receivable Allowance
L-02 Accrued Payroll
L-03 Unearned Revenue (Non-Banner)
L-04 Unearned Revenue - CC Destiny (Destiny)
L-07 Due to RCUH
L-11 Accounts Payable (> $100,000)
L-11 Accounts Payable (Construction)
P-01 RCUH Expense to Proper Object Code
P-02 Non-Banner Student Tuition/Fee/Housing Discounts and Allowances (Waivers)
P-03 Non-Banner Employee Tuition/Fee/Housing Discounts and Allowances (Waivers)
P-05 Other Fee Waivers/Discounts
Z-99 Miscellaneous JV - For FAs

Year End Processing - For Central Offices

A-05 Banner Next FY Accounts Receivable Adjustment (Banner)
A-06 Banner Receivable Allowance (Banner)
L-04 Unearned Revenue - Banner (Banner)
L-09 Accounts Payable - U.S. Treasury (ORS)

Training


Please visit the Financial Systems website which provides information on developed training manuals and online tutorials for the Kuali Financial System (KFS) and Jasper Reports Server (JRS).

Training Manuals and References

Basics

Account Maintenance User Guide
General Ledger Balance Inquiries User Guide
Sub-Account Maintenance User Guide

Journal Entries

Distribution of Income and Expense User Guide
General Error Correction User Guide
Internal Billing User Guide
Pre-Encumbrance User Guide
Service Billing User Guide
Transfer of Funds User Guide