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            "text": "Petty Cash / Start-Up Cash",
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                    "text": "Description\nKentucky State University uses petty cash funds to facilitate immediate incidental purchases of small dollar amounts. Kentucky State University's Petty Cash Policy provides guidance on establishment, usage, replenishment, and reporting of the accounts.",
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                    "text": "Self-Assessment",
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                    "text": "Standard",
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                    "text": "Yes",
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                    "text": "Are there documented policies and procedures for petty cash activity?",
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                    "text": "Was the Petty Cash account authorized by Finance and Business Affairs in accordance with policy, to include identification of the petty cash custodian?",
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                    "text": "Is there a list of petty cash custodians maintained in Finance and Business Affairs to include the custodian's name and petty cash amount?",
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                    "text": "Is access to funds and records secured and restricted to the responsible petty cash custodian?",
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                    "text": "Are petty cash accounts replenished as needed to ensure funds are available and activity is reported in a timely manner?",
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        {
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            "text": "[29]",
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