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            "text": "KENTUCKY STATE UNIVERSITY",
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            "text": "Policies and Regulations",
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            "text": "Management and Financial Reporting"
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            "text": "APPLIES TO:",
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            "text": "All Finance and Administration personnel responsible for preparing internal financial reports and all KSU management who receive such reports"
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            "text": "ADMINISTRATIVE AUTHORITY:\nDivision of Finance and Administration\nChief Financial Officer (CFO)"
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            "text": "Kentucky State University Board of Regents"
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            "text": "EFFECTIVE DATE:",
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            "text": "August 8, 2025",
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            "text": "NEXT REVIEW DATE:\nAugust 8, 2028"
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            "text": "Kentucky State University (KSU) shall prepare and distribute timely and accurate financial statements to internal management and the Board of Regents. The purpose of these reports is to provide essential information for decision-making, to monitor the success of financial objectives, and to ensure proper fiscal oversight of the university."
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            "text": "DEFINITIONS:",
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            "text": "Statement of Net Position (Balance Sheet)",
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            "text": "A financial statement presenting KSU's assets, liabilities, and net position, which provides a snapshot of the university's financial condition as of a particular date."
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            "text": "Statement of Revenues, Expenses, and Changes in Net Position (Income Statement)",
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