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            "text": "Bank Accounts",
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            "text": "Kentucky State University departments may need a depository bank account to process their revenue receipts. These accounts are recorded on the financial systems and are subject to various policies and procedures."
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                    "text": "Are there documented policies and procedures for the bank account activity?",
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                    "text": "Have all ancillary bank accounts, i.e., off-book accounts which are not recorded on Kentucky State University’s financial system, been authorized by Finance and Business Affairs?",
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                    "text": "Is the receipt and disbursement process designed so that at least two separate individuals see each transaction?",
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