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            "text": "KENTUCKY STATE UNIVERSITY",
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            "text": "Policies and Regulations",
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            "text": "REGULATION TITLE:\nAccounts Payable and Cash Disbursements"
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            "text": "APPLIES TO:\nAll Divisions and Departments"
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            "text": "ADMINISTRATIVE AUTHORITY:\nFinance and Administration"
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            "text": "APPROVED BY:\nKentucky State University Board of Regents"
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            "text": "EFFECTIVE DATE:\nAugust 8, 2025"
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            "text": "NEXT REVIEW DATE:\nAugust 8, 2028"
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            "text": "The primary objective of this regulation is to ensure that all Kentucky State University (KSU) cash disbursements are properly authorized, invoices are processed in a timely manner, and internal controls are maintained to prevent fraud and enhance administrative efficiency. To achieve this, KSU requires that the authorization, processing, signing, recording, and reconciliation functions for all payments be clearly separated."
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            "text": "DEFINITIONS:",
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            "text": "Accounts Payable (AP)",
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            "text": "The KSU department responsible for processing and paying all non-payroll obligations."
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            "text": "Cash Disbursement",
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            "text": "Any payment made by KSU via check, direct deposit, wire transfer, or other electronic means."
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            "text": "Invoice",
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