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            "text": "A financial statement reflecting the financial activities and results of operations of the university over a given period."
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            "text": "PROCESS:",
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            "text": "Preparation and Distribution of Internal Reports",
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                    "text": "The Department of Finance and Administration shall prepare accurate monthly financial reports in accordance with Generally Accepted Accounting Principles (GAAP)."
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                    "text": "These statements will summarize all expenditures and receipts for the period and compare them to the approved budget."
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                    "text": "These unaudited statements will be distributed promptly to internal university management."
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            "text": "Board of Regents Oversight",
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                    "text": "The Finance & Advancement Committee of the Board of Regents meets quarterly to review KSU's financial reports and monitor its fiscal operations."
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                    "text": "The Finance & Advancement Committee shall include the most current financial reports in its report to the full Board of Regents during, or prior to, each regular Board meeting."
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            "text": "Report Design Considerations",
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            "text": "In designing and distributing financial statements and reports, the following factors will be considered:"
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                    "text": "The confidentiality of the information."
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                    "text": "The purpose the report is intended to serve (internal vs. external)."
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                    "text": "The appropriate amount of detail and technical data to include."
                },
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                    "text": "The frequency of distribution."
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                {
                    "id": "p2.9.5",
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                    "text": "The use of variances, footnotes, and graphics to enhance clarity."
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                {
                    "id": "p2.9.6",
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                    "text": "The status of grants, projects, or contracts."
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            ]
        },
        {
            "id": "p2.10",
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            "text": "REFERENCES AND RELATED MATERIALS:",
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        {
            "id": "p2.11",
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            "text": "The Gold Book (KSU Bylaws)"
        },
        {
            "id": "p2.12",
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            "text": "CONTACTS:",
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                    "text": "Subject\nPolicy Questions",
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                },
                {
                    "id": "p2.13.2",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
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                    "text": "Office\nCFO/Vice President of Fin. & Admin.",
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                {
                    "id": "p2.13.3",
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                    "text": "Telephone\n(502) 597-6429",
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                    "bbox": {
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                    "text": "E-mail\nMelissa.Hicks@kysu.edu",
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                            "id": "p2.13.4.1",
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                            "text": "Melissa.Hicks@kysu.edu",
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