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            "text": "KENTUCKY STATE UNIVERSITY",
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            "text": "Policies and Regulations",
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            "text": "POLICY TITLE: Cash Management",
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            "text": "APPLIES TO:\nAll Divisions and Departments"
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            "text": "ADMINISTRATIVE AUTHORITY:\nDivision of Finance and Administration\nChief Financial Officer (CFO)"
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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": "This policy provides the framework for managing Kentucky State University's (KSU) cash and cash equivalents. To mitigate risk, KSU shall maintain effective internal controls for all cash management activities, including the segregation of duties, physical safeguards, proper authorization procedures, regular reconciliation, and adequate cash flow management."
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            "text": "DEFINITIONS:",
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            "text": "Cash and Cash Equivalents",
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            "text": "Includes currency, coins, checks, money orders, and other highly liquid assets received or disbursed by the university."
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            "text": "Internal Controls",
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            "text": "Processes designed to provide reasonable assurance regarding the achievement of objectives in the"
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