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doc16379 2025_KSU_Business_Policies_and_Procedures_Manual_FINAL_9.25.25.pdf
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Page 4
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2 · TEXT
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Page 6
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"text": "The accounting procedures used by Kentucky State University (KSU, the university) conform to Generally Accepted Accounting Principles (GAAP) as prescribed by the Governmental Accounting Standards Board (GASB), including Statement No. 34 Basic Financial Statement and Management's Discussion and Analysis for State and Local Governments, and Statement No. 35, Basic Financial Statements and Management's Discussion and Analysis of Public Colleges and Universities, issued June and November 1999, respectively. The University reports as a Business Type Activity (BTA), as defined by GASB Statement No. 35. BTA's are those activities financed in whole or in part by fees charged to external parties for goods and services."
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Page 19
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46 · HEADING
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Page 28
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Page 29
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1 · HEADER
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3
4 · LIST
5
6
7
8
9
10
11
12
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16
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22 · TEXT
23 · TEXT
24 · LIST
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27 · TEXT
28 · LIST
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41 · TEXT
42 · LIST
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47 · FOOTER
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Page 35
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"text": "Responsible position(s):",
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},
{
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},
{
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},
{
"id": "p40.13.19",
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"text": "Bank 09 State Account",
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},
{
"id": "p40.13.20",
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"colspan": 1
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},
{
"id": "p40.13.21",
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"text": "Review General account activity in Banner and categorize transactions based on source, i.e. transactions from the Cashier account (Bank 58) are inflows from student payments",
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"text": "o Pull report for Bank 60 out of FGRGLTA. Other Bank account reports may be necessary in future steps."
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"text": "Once in the FGRGLTA screen, the report can be accessed by completing the following:"
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"text": "Printer = DATABASE"
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"text": "Parameter Values = (see below for example, Bank 60 is account code 110060)"
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"text": "Page 40",
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Page 41
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1 · HEADER
2 · TEXT
3 · TEXT
4 · FIGURE
5
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9 · LIST_ITEM
10 · FOOTER
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"text": "13-SEP-2023 03:24:40 PM Kentucky State University\nFISCAL YEAR 2024 General Ledger Detail Transact\nFrom 01-AUG-2023 To 31-AUG-2023"
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"text": "PARAMETER SEQUENCE NUMBER: 877815\nFISCAL YEAR: 2024\nCHART OF ACCOUNTS: 1\nFROM FUND: 990000\nTO FUND: 990000\nFROM ACCOUNT: 110060\nTO ACCOUNT: 110060\nFROM: 01-AUG-2023\nTO: 31-AUG-2023\nINCLUDE ACCRUAL: Y\nPRINT FUND TOTALS: Y\nNUMBER OF PRINTED LINES PER PAGE: 55\nRECORD COUNT: 1",
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Page 42
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"text": "Banner GL",
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},
{
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"text": "110052",
"attrs": {
"row": 3,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.45",
"order": 47,
"type": "table_cell",
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"l": 140.64,
"t": 639.408,
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"text": "110053",
"attrs": {
"row": 3,
"col": 2,
"rowspan": 1,
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}
},
{
"id": "p42.2.46",
"order": 48,
"type": "table_cell",
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"text": "110054",
"attrs": {
"row": 3,
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"rowspan": 1,
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},
{
"id": "p42.2.47",
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"text": "110055",
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},
{
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"type": "table_cell",
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"text": "110056",
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{
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"text": "110058",
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{
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"text": "110059",
"attrs": {
"row": 3,
"col": 8,
"rowspan": 1,
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{
"id": "p42.2.52",
"order": 54,
"type": "table_cell",
"bbox": {
"l": 383.4,
"t": 639.408,
"r": 418.08,
"b": 613.584
},
"text": "110060",
"attrs": {
"row": 3,
"col": 9,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.53",
"order": 55,
"type": "table_cell",
"bbox": {
"l": 418.08,
"t": 639.408,
"r": 452.76,
"b": 613.584
},
"text": "110009",
"attrs": {
"row": 3,
"col": 10,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.54",
"order": 56,
"type": "table_cell",
"bbox": {
"l": 452.76,
"t": 639.408,
"r": 487.44,
"b": 613.584
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"text": "110020",
"attrs": {
"row": 3,
"col": 11,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.55",
"order": 57,
"type": "table_cell",
"bbox": {
"l": 487.44,
"t": 639.408,
"r": 522.12,
"b": 613.584
},
"text": "110029",
"attrs": {
"row": 3,
"col": 12,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.56",
"order": 58,
"type": "table_cell",
"bbox": {
"l": 522.12,
"t": 639.408,
"r": 556.8,
"b": 613.584
},
"text": "",
"attrs": {
"row": 3,
"col": 13,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.57",
"order": 59,
"type": "table_cell",
"bbox": {
"l": 71.28,
"t": 613.584,
"r": 105.96,
"b": 587.76
},
"text": "Purpose",
"attrs": {
"row": 4,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.58",
"order": 60,
"type": "table_cell",
"bbox": {
"l": 105.96,
"t": 613.584,
"r": 140.64,
"b": 587.76
},
"text": "Perkins account;\\nDeposits are received from ECSI for Perkins loans. Not a sweep account.",
"attrs": {
"row": 4,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.59",
"order": 61,
"type": "table_cell",
"bbox": {
"l": 140.64,
"t": 613.584,
"r": 175.32,
"b": 587.76
},
"text": "Foreign exchange student payments and international wires are deposited here.\\nVery rarely used and is not a sweep account.",
"attrs": {
"row": 4,
"col": 2,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.60",
"order": 62,
"type": "table_cell",
"bbox": {
"l": 175.32,
"t": 613.584,
"r": 210,
"b": 587.76
},
"text": "Federal Direct Loans are received here.\\nAccount sweeps to bank 0720 (60).",
"attrs": {
"row": 4,
"col": 3,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.61",
"order": 63,
"type": "table_cell",
"bbox": {
"l": 210,
"t": 613.584,
"r": 244.68,
"b": 587.76
},
"text": "Old payroll account; account is no longer in use but kept open due to checks.",
"attrs": {
"row": 4,
"col": 4,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.62",
"order": 64,
"type": "table_cell",
"bbox": {
"l": 244.68,
"t": 613.584,
"r": 279.36,
"b": 587.76
},
"text": "Vendor payments for AP and Payroll. This is the only account payments are sent from.\\nSweeps to bank 0720 (60).",
"attrs": {
"row": 4,
"col": 5,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.63",
"order": 65,
"type": "table_cell",
"bbox": {
"l": 279.36,
"t": 613.584,
"r": 314.04,
"b": 587.76
},
"text": "Federal grants, Federal scholarships & VA funds are deposited here.\\nSweeps to bank 0720 (60).",
"attrs": {
"row": 4,
"col": 6,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.64",
"order": 66,
"type": "table_cell",
"bbox": {
"l": 314.04,
"t": 613.584,
"r": 348.72,
"b": 587.76
},
"text": "University accounts for cashiers. All cash and checks received at the University are deposited here as well as state payments. This account sweeps to bank 0720 (60)",
"attrs": {
"row": 4,
"col": 7,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.65",
"order": 67,
"type": "table_cell",
"bbox": {
"l": 348.72,
"t": 613.584,
"r": 383.4,
"b": 587.76
},
"text": "Merchant account; all credit cards should flow through this account. This account also pays the fees for credit card processing and will debit the account around the 10th. This is a sweep account to bank 0720 (60).",
"attrs": {
"row": 4,
"col": 8,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.66",
"order": 68,
"type": "table_cell",
"bbox": {
"l": 383.4,
"t": 613.584,
"r": 418.08,
"b": 587.76
},
"text": "General account;\\nUsed as a depository account and is where all other accounts sweep to.",
"attrs": {
"row": 4,
"col": 9,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.67",
"order": 69,
"type": "table_cell",
"bbox": {
"l": 418.08,
"t": 613.584,
"r": 452.76,
"b": 587.76
},
"text": "",
"attrs": {
"row": 4,
"col": 10,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.68",
"order": 70,
"type": "table_cell",
"bbox": {
"l": 452.76,
"t": 613.584,
"r": 487.44,
"b": 587.76
},
"text": "",
"attrs": {
"row": 4,
"col": 11,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.69",
"order": 71,
"type": "table_cell",
"bbox": {
"l": 487.44,
"t": 613.584,
"r": 522.12,
"b": 587.76
},
"text": "",
"attrs": {
"row": 4,
"col": 12,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.70",
"order": 72,
"type": "table_cell",
"bbox": {
"l": 522.12,
"t": 613.584,
"r": 556.8,
"b": 587.76
},
"text": "",
"attrs": {
"row": 4,
"col": 13,
"rowspan": 1,
"colspan": 1
}
}
]
},
{
"id": "p42.3",
"order": 73,
"type": "list_item",
"bbox": {
"l": 86.88,
"t": 576.975,
"r": 387.84,
"b": 562.8
},
"text": "Obtain details on vendor transactions for selected vendors"
},
{
"id": "p42.4",
"order": 74,
"type": "text",
"bbox": {
"l": 123.6,
"t": 560.64,
"r": 513.6,
"b": 518.88
},
"text": "Details on vendors for outflows can be found in FAIVNDH and can be added to Support tab. Put in the vendor # and fiscal year and then click Go. Then, find invoices with a check date in the month of the forecast"
},
{
"id": "p42.5",
"order": 75,
"type": "table",
"bbox": {
"l": 73.44,
"t": 512.16,
"r": 590.4,
"b": 409.2
},
"text": "",
"attrs": {
"block_label": "table",
"n_rows": 9,
"n_cols": 11,
"integrity": {
"skipped": "no_text_layer"
}
},
"children": [
{
"id": "p42.5.1",
"order": 76,
"type": "table_cell",
"bbox": {
"l": 73.44,
"t": 512.16,
"r": 120.4364,
"b": 500.72
},
"text": "Vendor Invoice",
"attrs": {
"row": 0,
"col": 0,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.2",
"order": 77,
"type": "table_cell",
"bbox": {
"l": 120.4364,
"t": 512.16,
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"b": 500.72
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"text": "Invoice",
"attrs": {
"row": 0,
"col": 1,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.3",
"order": 78,
"type": "table_cell",
"bbox": {
"l": 167.4327,
"t": 512.16,
"r": 214.4291,
"b": 500.72
},
"text": "Approval",
"attrs": {
"row": 0,
"col": 2,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.4",
"order": 79,
"type": "table_cell",
"bbox": {
"l": 214.4291,
"t": 512.16,
"r": 261.4255,
"b": 500.72
},
"text": "Multiple",
"attrs": {
"row": 0,
"col": 3,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.5",
"order": 80,
"type": "table_cell",
"bbox": {
"l": 261.4255,
"t": 512.16,
"r": 308.4218,
"b": 500.72
},
"text": "Credit Memo",
"attrs": {
"row": 0,
"col": 4,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.6",
"order": 81,
"type": "table_cell",
"bbox": {
"l": 308.4218,
"t": 512.16,
"r": 355.4182,
"b": 500.72
},
"text": "Open/Paid",
"attrs": {
"row": 0,
"col": 5,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.7",
"order": 82,
"type": "table_cell",
"bbox": {
"l": 355.4182,
"t": 512.16,
"r": 402.4145,
"b": 500.72
},
"text": "Cancel",
"attrs": {
"row": 0,
"col": 6,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.8",
"order": 83,
"type": "table_cell",
"bbox": {
"l": 402.4145,
"t": 512.16,
"r": 449.4109,
"b": 500.72
},
"text": "Vendor Invoice Amount",
"attrs": {
"row": 0,
"col": 7,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.9",
"order": 84,
"type": "table_cell",
"bbox": {
"l": 449.4109,
"t": 512.16,
"r": 496.4073,
"b": 500.72
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"text": "Due Date",
"attrs": {
"row": 0,
"col": 8,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.10",
"order": 85,
"type": "table_cell",
"bbox": {
"l": 496.4073,
"t": 512.16,
"r": 543.4036,
"b": 500.72
},
"text": "Check Date",
"attrs": {
"row": 0,
"col": 9,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.11",
"order": 86,
"type": "table_cell",
"bbox": {
"l": 543.4036,
"t": 512.16,
"r": 590.4,
"b": 500.72
},
"text": "Check Number",
"attrs": {
"row": 0,
"col": 10,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.12",
"order": 87,
"type": "table_cell",
"bbox": {
"l": 73.44,
"t": 500.72,
"r": 120.4364,
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"text": "898493615059",
"attrs": {
"row": 1,
"col": 0,
"rowspan": 1,
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},
{
"id": "p42.5.13",
"order": 88,
"type": "table_cell",
"bbox": {
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"text": "10170089",
"attrs": {
"row": 1,
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},
{
"id": "p42.5.14",
"order": 89,
"type": "table_cell",
"bbox": {
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"text": "YES",
"attrs": {
"row": 1,
"col": 2,
"rowspan": 1,
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}
},
{
"id": "p42.5.15",
"order": 90,
"type": "table_cell",
"bbox": {
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"text": "NO",
"attrs": {
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},
{
"id": "p42.5.16",
"order": 91,
"type": "table_cell",
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"text": "NO",
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}
},
{
"id": "p42.5.17",
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"type": "table_cell",
"bbox": {
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"text": "PAID",
"attrs": {
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},
{
"id": "p42.5.18",
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}
},
{
"id": "p42.5.19",
"order": 94,
"type": "table_cell",
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"text": "212,036.23",
"attrs": {
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},
{
"id": "p42.5.20",
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"type": "table_cell",
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"text": "07/31/2023",
"attrs": {
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},
{
"id": "p42.5.21",
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"attrs": {
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{
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"text": "00136827",
"attrs": {
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}
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{
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"type": "table_cell",
"bbox": {
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},
"text": "898496357044",
"attrs": {
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"col": 0,
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{
"id": "p42.5.24",
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"text": "10170090",
"attrs": {
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{
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"type": "table_cell",
"bbox": {
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"b": 477.84
},
"text": "YES",
"attrs": {
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}
},
{
"id": "p42.5.26",
"order": 101,
"type": "table_cell",
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},
"text": "NO",
"attrs": {
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},
{
"id": "p42.5.27",
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},
{
"id": "p42.5.28",
"order": 103,
"type": "table_cell",
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"t": 489.28,
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"b": 477.84
},
"text": "PAID",
"attrs": {
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"col": 5,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.5.29",
"order": 104,
"type": "table_cell",
"bbox": {
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"text": "The Board of Regents may temporarily increase the management fee to support additional expenses associated with the endowment, fundraising, or administrative activities. At no time shall the management fee exceed 1.00%."
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Page 48
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"text": "Reconciles endowment account as usual (see month-end reconciliations) which records these disbursements from the endowment investment account and adjusts the market value of each endowment."
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"text": "To fulfill its mission, the University must make ongoing strategic capital investments in academic, student life, and other plant facilities using an appropriate mix of funding sources including state bonds and appropriations, philanthropy, and capital leases."
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"text": "The purpose of the policy is to provide guidance on the strategic use of debt and to ensure the appropriate mix of funding sources are considered and utilized. Debt is a valuable source of capital project financing but should be limited to projects that relate to the mission and strategic objectives of the University. The amount of debt incurred has an impact on the financial health of the University and its credit rating."
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"text": "Projects to be considered for debt financing must relate, directly or indirectly, to the mission of the University."
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"text": "The University shall maximize the use of philanthropy, grants, state appropriations and state bonds to fund capital projects, strategically using taxable and tax-exempt debt to provide additional resources to support mission-critical investments. The University will consider other funding opportunities when appropriate and advantageous to the University. An evaluation of such financing strategies will include a comprehensive assessment of the risks, costs and benefits specific to the project, the University resources at-large and the overall debt portfolio."
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"text": "The CFO is responsible for all debt management including post issuance compliance monitoring."
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"text": "A Debt Management Committee consisting of the CFO, Director of Facilities and Capital Planning, Provost, and General Counsel will meet regularly to review the university's debt capacity and present recommendations to the President for projects to be funded with debt financing."
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"text": "The Director of Facilities and Capital Planning is responsible for estimating and defining capital project costs and maintaining a list of potential projects under consideration. The Vice President for Finance/CFO is responsible for developing university-wide capital planning documents for the current year, current biennium and the six-year capital plan."
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"text": "Projects considered for debt financing must consider project expenses and incremental operating costs and revenues. The net present value of each project will be calculated by summing the discounted value of the annual net project cash flows over the life of the project."
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"text": "The CFO shall regularly monitor the debt capacity and maintain a schedule of current and forecasted debt and associated payment of principal, interest, and fees. The CFO is responsible for the administration of all aspects of debt financing, including accounting, reporting and coordination with financial advisors, underwriters, bond counsel and rating agencies to issue new debt or refinance existing debt."
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"text": "The University will assess its ability to absorb additional fixed capital costs while maintaining overall financial health considering the ability to repay debt from operating revenues and still fulfill the University's mission. To support the evaluation of the debt capacity, the University will utilize the Moody's Investors Service higher education scorecard based on the most recent fiscal year-end audited financial statements."
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"text": "The University will continuously monitor its outstanding debt portfolio for refunding and/or restructuring opportunities. In analyzing possible refunding candidates, the University will consider the net present value savings as a percentage of refunded debt as well as the potential cash flow savings from the refunding. A refunding may also be considered if it relieves the University of certain limitations, covenants, payment obligations, or reserve requirements."
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"text": "The University will maintain ongoing communication and interaction with the rating agencies to inform the agencies about the general credit structure and financial performance of the University to maintain an acceptable credit rating."
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"text": "The University will monitor its debt portfolio to remain within compliance of federal and state law to maintain the tax-exempt status. All required continuing disclosures shall be timely filed."
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"text": "After bid closes, State Buyer, design consultants, DECA Project Manager, and Capital Projects Manager review bids and select contractor (low bid)."
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"type": "text",
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"text": "State Buyer awards contract."
},
{
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"type": "list",
"bbox": {
"l": 86.4,
"t": 612.72,
"r": 508.08,
"b": 555.6
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"text": "Capital Projects Manager holds progress meetings semimonthly with DECA Project Manager during construction phase."
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"text": "Obtain invoice copies from Capital Projects Manager; contractors submit invoices which are approved and paid directly by the state."
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{
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"order": 18,
"type": "text",
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"text": "Record construction in Progress (CIP) costs during construction as invoices are received, or transfers occur, at least weekly."
},
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"bbox": {
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"t": 496.289,
"r": 456.48,
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"text": "Journal voucher type CR05 to Bank 29, DR capital expense"
},
{
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"order": 20,
"type": "text",
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"text": "Record transfers to/from Banner state accounts."
},
{
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"type": "list_item",
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"l": 158.88,
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"text": "Journal voucher DR capital project fund, CR Bank 29"
},
{
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"order": 22,
"type": "text",
"bbox": {
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"text": "Reconcile Banner CIP expenses to eMARS statements monthly to ensure all CIP has been recorded."
},
{
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"order": 23,
"type": "list",
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"t": 423.769,
"r": 536.4,
"b": 352.08
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"text": "DR CIP,",
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"text": "CR state capital grant revenue, grant revenue, or prepaids for amounts remitted to 132Y account, or payable to state for moneys to be sent to state 132Y",
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"type": "text",
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"text": "Post grant receivable invoice."
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"order": 30,
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"text": "Draw to draw funds from grantor (G-5 or other grant invoice)."
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"bbox": {
"l": 123.12,
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"text": "Notify cashier to expect payment and apply to receivable (see Cash Receipts section for posting of grant payments).",
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"id": "p54.16.1.1",
"order": 33,
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"text": "Capital Projects Manager wraps up the construction phase when the contractor completes the project."
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"text": "Complete punch lists with construction contractor to ensure final project meets all specifications.",
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"text": "Obtain appropriate occupancy certificates."
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"text": "Request OSBD to submit a form SAS-5 to transfer the unobligated balance of the project budget back to the funding source.",
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"id": "p54.18.2.1",
"order": 42,
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"text": "Submit a form SAS-14 to inactivate the project account.",
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"text": "Fixed Assets Accountant capitalizes the project when the capital construction project is completed, all expenses have been paid, and OSBD has inactivated the project account."
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},
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"text": "Reconcile the total project cost between the final eMARS report from the state and the Banner CIP account."
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"type": "text",
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"text": "Summarize and document all expenses in the document management system."
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"text": "Capitalizes the non-procurement additions to fixed assets (see Fixed Assets Management section)."
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"text": "○ Notify the Controller to inactivate the Banner FOAP upon project completion (see General Ledger and Chart of Accounts section).",
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"text": "Fixed assets are tangible or intangible assets used in normal business operations, not held for resale, and have a useful life of over one year. These assets are accounted for at a historical cost, and all assets, except for land and works of art, are subject to depreciation. Departments are responsible for the care, maintenance, and use of all long-lived assets in their custody."
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"text": "The University capitalizes all assets with a value of more than $5,000 and a useful life of more than one year. Fixed assets are valued at acquisition cost which includes the purchase price or construction cost, net value of any assets given in exchange (trade-ins), as well as costs incurred to place the asset in its intended location in an operable condition, such as shipping, installation, site preparation, legal costs, etc. In the case of donated assets, the value is set at the fair market value at the date of the gift, if determinable, or the appraised value."
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"text": "Renovations to buildings, infrastructure, and land improvements that significantly increase the value or extend the structure's useful life are capitalized. Routine repairs and maintenance are expensed in the year in which the expense is incurred."
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"text": "Construction expenses related to ongoing projects are recorded as Construction in Progress and are not depreciated until construction is complete and the asset is placed in service."
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"text": "Durable goods with an acquisition cost of less than $5,000 or goods with an acquisition cost of greater than $5,000 and useful life of less than one year will be expensed in the year purchased."
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"text": "All capital equipment and projects, regardless of the funding source, shall be presented to the Board of Regents for approval in an annual capital budget. This includes gifts-in-kind of fixed assets and donation of services to improve facilities. The annual capital budget should include a designated amount of discretionary authority granted to the President to approve capital purchases not included in the capital budget to manage unplanned equipment and project acquisitions."
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"text": "Asset Type\nLand\nLand improvements\nBuildings\nBuilding improvements\nLibrary holdings\nWorks of art (held for exhibition, not resale)\nEnterprise Resource Planning (ERP) software",
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"text": "Fixed asset purchases that meet the university's capitalization threshold as defined by policy must be included in the board-approved annual capital budget or approved under the President's discretionary authority. Fixed assets purchases must be charged to capital expense accounts."
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27 · FOOTER
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"text": "Expenses that do not meet the policy definition of a fixed asset may not be charged to capital expense accounts and expenses that do meet the policy definition of a fixed asset may not be charged to operating expense accounts."
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"text": "Requester – department purchasing fixed asset"
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"text": "Requester submits a requisition to purchase a board-approved fixed asset. If the purchase is not included in the approved capital budget plan, the requester requires the President to approve the purchase. The requisition follows the normal purchasing approvals (see Requisitions and Purchase Orders section).",
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"text": "Sources the capital asset, if not already sourced by the requester, with quotes, bids, or a formal RFP award, if applicable, according to purchasing procedures (see Purchasing section)."
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"text": "Creates the purchase order for the capital asset, combining all capitalizable expenses in one line item with a concise description that easily identifies the asset.",
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Page 60
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"text": "Vendor sends the invoice to Accounts Payable for payment."
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"text": "This monthly process creates the accounting entries to convert capital expenses to assets in the general ledger and records the accounting entries to expense and accumulate depreciation for these assets over their useful life."
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"text": "o Run a report of invoiced purchases from capital expense accounts since the last report."
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"text": "If multiple O-tags make up a single asset (e.g. if the line item detail did not get consolidated on the purchase order), the full value of the asset can be added to one O-tag and all other O-tags can be deleted. Alternatively, individual O-tags may be capitalized then attached to the main asset O-tag to ensure all O-tag amounts are combined into the net book value of the asset."
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"text": "o Run queries (Argos or Banner) to compare capital expense to O-tags to make sure all capital expenses are to be capitalized."
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"text": "Delete O-tags on non-capital items and reclassify expenses to non-capital expense accounts."
},
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"type": "list",
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"type": "list_item",
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},
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"order": 7,
"type": "list_item",
"bbox": {
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"t": 643.005,
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},
{
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"type": "list_item",
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"t": 627.755,
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},
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"type": "list_item",
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"t": 612.0889999999999,
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"text": "FGAJVCD Journal Voucher Entry"
},
{
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"order": 10,
"type": "list_item",
"bbox": {
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"t": 597.975,
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"text": "Credit capital expense account and debit non-capital expense account.",
"marker": "-"
},
{
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"order": 11,
"type": "list_item",
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"text": "Communicate back to all responsible parties, requesters and approvers, to:"
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{
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"type": "list_item",
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"text": "Define the requirements of a capital expense."
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"text": "Explain why the expense was not capital, and"
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"type": "list_item",
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"text": "Send all details for vehicles acquisition to CFO's office to be added to insurance.",
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"type": "form_field",
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"text": "Calculate the total acquisition cost from the invoice(s) for the asset.",
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"type": "form_field",
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Page 62
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]
},
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"type": "heading",
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"level": 3
},
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"order": 23,
"type": "list",
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"t": 524.229,
"r": 527.433,
"b": 450.548
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{
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"type": "list_item",
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"text": "In Service Date: date asset was put in service, if known, or invoice date"
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{
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"type": "list_item",
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},
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"type": "list_item",
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"text": "Custodian ID: person responsible for care of asset (F8 for list)"
},
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"type": "list_item",
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"text": "Ensure depreciation posting indicator shows Post Deprec."
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]
},
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"type": "text",
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},
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"order": 42,
"type": "text",
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"type": "list",
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"text": "Building renovations: Building/Description – Year, e.g., Hume Hall/Roof – 2025, Bell Gymnasium/Locker Rooms - 2012",
"marker": "•"
},
{
"id": "p62.15.3",
"order": 46,
"type": "list_item",
"bbox": {
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"text": "Land improvements: Location/Description - Year, e.g., Alumni Stadium/Turf – 2023, ASB/Landscaping – 2022"
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]
},
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"id": "p62.16",
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"type": "text",
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{
"id": "p62.17",
"order": 48,
"type": "list_item",
"bbox": {
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"r": 378,
"b": 96.96
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"text": "Capitalize non-procurement assets, such as gifts in kind.",
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},
{
"id": "p62.18",
"order": 49,
"type": "text",
"bbox": {
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"b": 82.08
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"text": "Obtain valuation documentation including third-party appraisals when required."
},
{
"id": "p62.19",
"order": 50,
"type": "footer",
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"l": 501.6,
"t": 61.44,
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"b": 49.44
},
"text": "Page 62",
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Page 63
43 item(s)
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1 · HEADER
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3 · LIST
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5
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8
9
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12 · HEADING
13 · LIST
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18 · LIST
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23 · HEADING
24 · LIST
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32 · TEXT
33 · HEADING
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43 · FOOTER
Page 63 JSON
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"text": "FFADEPR Fixed Asset Depreciation",
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"text": "Save."
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"text": "Reconcile capital equity account to capital expense accounts; these should balance to zero."
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"text": "Custodians conduct an annual physical inventory of assets under their care to confirm the existence, condition, and location of the University's fixed assets. Change to an asset's condition or location will be reported to the accounting office."
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Page 64
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"text": "Asset custodians return confirmation of fixed assets and confirm the existence, condition, location, and notes of any items that are not located or no longer serviceable.",
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"text": "Fixed Assets Accountant updates the condition and location of serviceable assets from physical inventory reports."
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"text": "Fixed Assets Accountant conducts an annual physical inventory of a sample of capital assets."
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"text": "Select approximately 1/3 of all fixed assets on a rotating basis to ensure all assets are verified every three years."
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"text": "Select assets to verify during the year and sort by campus location; these can be inventoried while out tagging new assets."
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"text": "Verify the existence, condition, location, responsible department, and custodian for the selected assets.",
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"text": "Disposal of assets (lost, stolen, destroyed, transferred, retired, or sold) will be reported to the accounting office with all available documentation regarding the identification of the asset and the details of the disposal."
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"text": "Fixed assets that are not located in the annual physical inventory will be investigated and reported as lost or stolen to Public Safety, department management, and the Fixed Assets Accountant."
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"text": "Departments are not permitted to discard, donate, or sell tagged capital assets. The Purchasing Department retains sole authority to redistribute marketable surplus property to other departments on campus, to other government agencies, or to sell at public auctions or by sealed bids. Proceeds from sales of university assets are recorded in the University's general fund."
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Page 65
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"text": "Asset custodians identify assets that are no longer serviceable to the department and report to department management, Purchasing, and Public Safety, if applicable. These assets may be:",
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"text": "Items sold by public auction or sealed bid with proceeds deposited to general fund,"
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"text": "Items donated items to another government agency,"
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Page 70
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"text": "As needed for new detail codes, reviewed and updated at least annually"
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"text": "Create new detail codes as needed with appropriate GL accounting."
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"text": "TSADETC Detail Code Control Page – Student"
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"text": "TFADETC Detail Code Control Page – Finance",
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"text": "All student billing is posted through the accounting receivable system with input from the registration, financial aid, and auxiliary service systems. Before term billing can begin, all areas that affect billing must complete their processes – Registrar must complete registration for all returning and incoming students, Residence Life must assign housing to all on-campus students, Auxiliary Services must assign all meal plans, Financial Aid must award scholarships and other financial aid to students, parking and other student fees must be assessed by the respective areas. This manual does not include these steps which fall outside of the business office."
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"text": "By Term, prior to August (Fall), January (Spring), May (Summer)"
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"text": "Daily after beginning of term"
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Page 77
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Page 80
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"text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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"text": "Beginning of term prior to disenrollment deadline, then weekly"
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"text": "Notify students who have not made payment arrangements by the payment deadline date that they will be disenrolled on a specified date."
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"text": "Contact all current students with past du accounts by phone, email, text to determine if there are any issues that can be resolved, e.g. pending financial aid.",
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"text": "An official withdrawal occurs when an enrolled student decides they must leave after the term begins and they have attended at least one class. They must notify the University and cease attendance in all classes and/or academic activities."
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"text": "Unofficial withdrawals may occur when an enrolled student ceases to attend classes, either as a no-show at the beginning of the term or failing all classes at the end of the term."
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"text": "Suspensions occur when university administration determines that an enrolled student must leave the University due to poor academic performance or disciplinary issues."
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"text": "Regardless of the reason for separation from the university, all students are responsible for the tuition and fee charges associated with the class(es) and other charges related to attending the University. This procedure documents the steps to ensure the students' charges are appropriately finalized."
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"text": "Obtain notification of the withdrawal, suspension, or separation from the university."
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"text": "Request Financial Aid to determine if there is an applicable financial aid refund calculation (R2T4).",
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"text": "Run a financial aid update to post all changes to the student's account, if applicable."
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"text": "Request campus departments to determine if the student has any outstanding fees or fines to be billed to their account:"
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"text": "Refund any remaining deposits after all charges have been satisfied within 14 days of withdrawal.",
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"text": "Transfer any remaining receivable balances due to an in-house collection accounts receivable."
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"text": "Sample text: Enclosed please find a statement of your balance due of $X after your withdrawal from KSU on DATE. Please pay this balance by the date indicated. Contact us if you have any questions or would like to propose a payment plan."
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"text": "When a student is no longer enrolled and has outstanding balances on any accounts receivable types, the university will perform its due diligence in attempting to collect the balance due on the account before placing it with a collection agency. Former students can work with the university to develop a mutually satisfactory repayment plan."
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"text": "If the former student does not respond to inquiries or does not cooperate with efforts to resolve the past due balance, the university will proceed with formal collection action. When an account is referred to an outside collection agency, the agency reports to national credit bureaus. This may create difficulties for the student when later applying for credit."
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Page 86
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Page 87
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Page 89
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Page 91
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"text": "Annually, part of fiscal year-end accrual entries (period 14)",
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"text": "I he University defines its indirect costs and documents the procedures for allocating administrative salaries and other indirect costs to various programs in a consistent manner. Grants for which indirect costs are allowed are assigned either the rate specified in the University’s Negotiated Indirect Cost Rate Agreement (NICRA) applicable to personnel costs, the de minimis 15% rate for federal grants and contracts, or other rate as specified in the grant agreement."
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"text": "Only those areas authorized by the CFO as a collection point may handle cash receipts (check or cash). Any receipts collected must be delivered daily to the Bursar's Office."
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"text": "Cash receipts are deposited daily to the bank by the Bursar's Office. A copy of the deposit record and a copy of the corresponding check or cash documentation for each item should be retained. At the end of each bank statement cycle, the Accounting Office reconciles the deposit register and deposit records to the bank statement."
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"text": "These procedures are to ensure safe handling of all cash receipts and accurate classification of receipts. Currently the Cashiers and Bursar report to the VP for Student Affairs rather than to the VP for Finance and Administration (recommended)."
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Page 97
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"text": "Any employee who commits the University to expenditures without proper authorization may be held personally liable for the expenditure and may be subject to disciplinary measures up to and including termination of employment, and criminal and civil penalties."
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"r": 535.2,
"b": 589.44
},
"text": "A Vendor requests to be added to the master vendor list by submitting a Vendor Registration Form and W-9 Request for Taxpayer Identification Number to Purchasing. Links to the forms are posted on the Purchasing website. A requester may identify a vendor they want to use that is not already in Banner and ask the vendor to submit the required forms."
},
{
"id": "p104.6",
"order": 6,
"type": "list_item",
"bbox": {
"l": 87.12,
"t": 581.225,
"r": 517.2,
"b": 553.2
},
"text": "Validate all new vendors (construction vendors for capital projects are validated by the state FAC/DECA)."
},
{
"id": "p104.7",
"order": 7,
"type": "text",
"bbox": {
"l": 123.84,
"t": 550.32,
"r": 464.16,
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},
"text": "Perform Taxpayer Identification Number (TIN) Matching with the IRS"
},
{
"id": "p104.8",
"order": 8,
"type": "list",
"bbox": {
"l": 158.88,
"t": 536.559,
"r": 540,
"b": 215.76
},
"text": "",
"attrs": {
"item_count": 20
},
"children": [
{
"id": "p104.8.1",
"order": 9,
"type": "list_item",
"bbox": {
"l": 158.88,
"t": 536.559,
"r": 435.84,
"b": 523.68
},
"text": "Log into e-Services | Internal Revenue Service (irs.gov)",
"children": [
{
"id": "p104.8.1.1",
"order": 10,
"type": "link",
"bbox": {
"l": 217.43,
"t": 537.35,
"r": 436.26,
"b": 522.86
},
"text": "e-Services | Internal Revenue Service (irs.gov)",
"attrs": {
"uri": "https://www.irs.gov/e-services",
"action_type": "/URI"
}
}
]
},
{
"id": "p104.8.2",
"order": 11,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 522.039,
"r": 313.68,
"b": 509.04
},
"text": "Select Access TIN Matching"
},
{
"id": "p104.8.3",
"order": 12,
"type": "list_item",
"bbox": {
"l": 159.84,
"t": 507.539,
"r": 296.4,
"b": 495.36
},
"text": "Select your organization"
},
{
"id": "p104.8.4",
"order": 13,
"type": "list_item",
"bbox": {
"l": 159.84,
"t": 493.289,
"r": 313.68,
"b": 480.96
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"text": "Accept Terms of Agreement"
},
{
"id": "p104.8.5",
"order": 14,
"type": "list_item",
"bbox": {
"l": 159.84,
"t": 478.789,
"r": 318.72,
"b": 466.56
},
"text": "Begin Interactive TIN Session"
},
{
"id": "p104.8.6",
"order": 15,
"type": "list_item",
"bbox": {
"l": 195.36,
"t": 464.705,
"r": 400.56,
"b": 450.72
},
"text": "Select TIN Type: SSN, EIN, or Unknown",
"marker": "•"
},
{
"id": "p104.8.7",
"order": 16,
"type": "list_item",
"bbox": {
"l": 195.6,
"t": 449.435,
"r": 297.12,
"b": 436.004
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"text": "Enter SSN or EIN",
"marker": "•"
},
{
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"order": 17,
"type": "list_item",
"bbox": {
"l": 195.6,
"t": 434.185,
"r": 384.96,
"b": 420.754
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"text": "Enter Last Name or Business Name"
},
{
"id": "p104.8.9",
"order": 18,
"type": "list_item",
"bbox": {
"l": 195.6,
"t": 418.935,
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"b": 404.88
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"text": "Add – you can match multiple vendors in one session",
"marker": "•"
},
{
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"order": 19,
"type": "list_item",
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"l": 195.84,
"t": 403.685,
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"b": 390.24
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"text": "Submit",
"marker": "•"
},
{
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"order": 20,
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"bbox": {
"l": 195.12,
"t": 388.435,
"r": 540,
"b": 360.48
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"text": "Interactive results to validate matching should be 0, 6, 7, or 8. If not, contact vendor for corrected information.",
"marker": "-"
},
{
"id": "p104.8.12",
"order": 21,
"type": "list_item",
"bbox": {
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"t": 357.36,
"r": 514.8,
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"text": "0 = TIN and Name combination matches IRS records.",
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"order": 22,
"type": "form_field",
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},
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"type": "list_item",
"bbox": {
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"t": 343.2,
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"b": 330.96
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"text": "1 = TIN was missing or TIN not 9-digit numeric.",
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"id": "p104.8.13.1",
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"type": "form_field",
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"text_offset": 0,
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},
{
"id": "p104.8.14",
"order": 25,
"type": "list_item",
"bbox": {
"l": 231.6,
"t": 328.32,
"r": 434.4,
"b": 316.56
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"text": "2 = TIN entered is not currently issued.",
"marker": "○",
"children": [
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"id": "p104.8.14.1",
"order": 26,
"type": "form_field",
"bbox": {
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},
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"id": "p104.8.15",
"order": 27,
"type": "list_item",
"bbox": {
"l": 231.84,
"t": 313.92,
"r": 534.72,
"b": 301.92
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"text": "3 = TIN and Name combination does not match IRS records.",
"marker": "○",
"children": [
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"id": "p104.8.15.1",
"order": 28,
"type": "form_field",
"bbox": {
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"t": 313.92,
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"b": 301.92
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"id": "p104.8.16",
"order": 29,
"type": "list_item",
"bbox": {
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"t": 299.52,
"r": 407.28,
"b": 287.28
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"text": "4 = Invalid TIN Matching request.",
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"id": "p104.8.16.1",
"order": 30,
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"r": 243.84,
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"r": 420.48,
"b": 273.36
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"text": "5 = Duplicate TIN Matching request.",
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"b": 273.36
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"t": 270.96,
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"text": "6 = TIN and Name combination matches IRS SSN records.",
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"order": 35,
"type": "list_item",
"bbox": {
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"r": 534.24,
"b": 244.56
},
"text": "7 = TIN and Name combination matches IRS EIN records.",
"marker": "○",
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"order": 36,
"type": "form_field",
"bbox": {
"l": 231.84,
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},
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"type": "list_item",
"bbox": {
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"t": 242.16,
"r": 534.48,
"b": 215.76
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"text": "8 = TIN and Name combination matches IRS SSN and EIN records.",
"marker": "○",
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"id": "p104.8.20.1",
"order": 38,
"type": "form_field",
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"r": 243.84,
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"order": 39,
"type": "text",
"bbox": {
"l": 123.6,
"t": 212.64,
"r": 532.56,
"b": 172.56
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"text": "Perform a Business Search on the Kentucky Secretary of State (KY SOS) to determine whether a business is in good standing. This process is not required for individuals."
},
{
"id": "p104.10",
"order": 40,
"type": "text",
"bbox": {
"l": 159.84,
"t": 169.44,
"r": 539.04,
"b": 143.04
},
"text": "Go to Kentucky Secretary of State Business Entity Search website Kentucky:\n Secretary of State - Online Services",
"children": [
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"order": 41,
"type": "link",
"bbox": {
"l": 487.97,
"t": 170.7,
"r": 542.25,
"b": 156.21
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"text": "Kentucky:",
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"action_type": "/URI"
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{
"id": "p104.10.2",
"order": 42,
"type": "link",
"bbox": {
"l": 69.75,
"t": 156.21,
"r": 348.53,
"b": 141.72
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"text": "Secretary of State - Online Services",
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"order": 43,
"type": "list",
"bbox": {
"l": 87.12,
"t": 140.93899999999996,
"r": 532.56,
"b": 84
},
"text": "",
"attrs": {
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"id": "p104.11.1",
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"bbox": {
"l": 160.08,
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"text": "Enter business name and Search"
},
{
"id": "p104.11.2",
"order": 45,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 126.40899999999999,
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"text": "Results to validate business should be Active status and Good standing. If not, contact the vendor for updated information.",
"marker": "■"
},
{
"id": "p104.11.3",
"order": 46,
"type": "list_item",
"bbox": {
"l": 87.12,
"t": 97.83000000000004,
"r": 275.28,
"b": 84
},
"text": "Add new vendor records to Banner.",
"marker": "•"
}
]
},
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"id": "p104.12",
"order": 47,
"type": "footer",
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"l": 495.84,
"t": 61.68,
"r": 540.96,
"b": 49.44
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"text": "Page 104",
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Page 105
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footer (1)
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1 · HEADER
2 · TEXT
3 · LIST
4
5
6
7
8
9
10
11
12
13
14
15
16 · HEADING
17
18 · LIST
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20
21
22
23
24
25
26
27
28 · HEADING
29 · LIST
30
31
32 · HEADING
33 · LIST
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37 · HEADING
38 · LIST
39
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42 · HEADING
43
44 · FOOTER
Page 105 JSON
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"text": "GUITINH SSN/SIN/TIN History to determine whether the vendor already exists in Banner."
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"text": "If a tax ID exists in Banner, entities/persons will be listed with their Banner ID. If the name is the same, update the vendor utilizing with the next step for new vendors. If the name is different, it must be updated separately as an alias for the existing name."
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"text": "Name Type: select from list"
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"text": "Update remaining items utilizing with the next step for new vendors"
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"text": "○ FTMVEND Vendor Maintenance",
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"text": "Matching Source: Non-Person (businesses) or Person (personal contractors)"
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"text": "Start Date: defaults to today, can backdate if needed to make vendor invoice payment date earlier than today"
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"text": "Address Defaults: leave blank, this requires Purchasing and Accounts Payable to select the correct address from the list of addresses entered"
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"text": "1099 Information – if applicable – address defaults are required for 1099 vendors"
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Page 106
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"text": "○ Email Type:",
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"text": "BUS: used for purchasing"
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"text": "GXADIRD Direct Deposit Recipient"
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"text": "Validate the ABA Routing number on ABA Routing Number Lookup (1 of 2)",
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"text": "of 2)",
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"text": "○ Search",
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"text": "Accounts Payable and/or Payroll",
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"text": "Account Number: from Vendor Registration Form"
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"text": "Account Type: Checking or Savings"
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"text": "Vendor invoices received with updated billing or remit to address."
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"text": "Vendor checks returned to sender with new postal addresses."
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"text": "Follow the same procedures as validating a new vendor above."
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"text": "Annually inactivate vendors that have not been used in more than two fiscal years.",
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"text": "Requisitions and Purchase Orders",
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"text": "A purchase order represents a commitment of university funds. It is a contract between the University and a vendor for the sale and purchase of goods or services."
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"text": "A vendor must be established in the accounting system before a requisition can be entered or a purchase order issued (see Vendor Maintenance section)."
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"text": "Requisitions and purchase orders are required to purchase all goods and services for the University except:"
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"text": "Dues, fees, and registrations which are statutorily exempt from the procurement code as there is no competitive component to the purchase; requisitions are required to obtain necessary approvals."
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"text": "Capital project costs which are processed through the state FAC."
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"text": "Travel and allowable entertainment expenses which are reimbursed by expense voucher or paid by Procurement Card (see Travel and Entertainment, Accountable Plan for Employee Expenses, and Procurement Card sections)."
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"text": "Personnel related purchases, such as moving expenses or supplemental pay, must be processed through Payroll."
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"text": "University funds may not be used for any personal expense including, but not limited to:"
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"text": "Traffic citations or other fines for university or personal vehicles"
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"text": "University parking permits",
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"text": "Interest charges"
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"text": "Required documents and access:",
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"text": "Banner – various levels of access and security based on roles"
},
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"text": "Frequency and timing:",
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"text": "Daily, as needed"
},
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"text": "Steps:",
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"type": "heading",
"bbox": {
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"text": "The requester (admin):",
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},
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"text": "Identify a need.",
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"text": "Submit a budget transfer request if insufficient budget exists in the funding source.",
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"text": "Personal services contracts in any amount, memoranda of agreement, memoranda of understanding, or lease agreements, contact Purchasing (see Contract, Consulting Agreements, Leases section)."
},
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"text": "Over $40K, contact Purchasing to initiate a formal bid process (see Request for Bids section)."
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"type": "list_item",
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"text": "Between $5K - $20K, obtain two written quotes."
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"text": "Submit a requisition through Banner.",
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"text": "NSF WARNING: The requester is responsible for choosing an alternate funding source or submitting the appropriate budget transfer request as noted in the steps above."
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"text": "Banner routes the requisition through approval queues:"
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Page 109
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"text": "Grant accounting or other compliance officer, if applicable, verifies that the purchase is allowable from the restricted funding source. Budget availability is already checked by Purchasing with NSF."
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"text": "Operating expense accounts 71XX are appropriate for the goods or services purchased, not just where budget is located,",
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"text": "Capital expense accounts 77XX are appropriate:"
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"text": "The expense is capital; non-capital equipment purchases <$5K should be rejected and corrected to operating expense accounts 71XX.",
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"text": "Requisition line items are appropriately summarized for creating T-tags in fixed assets module,",
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"text": "No purchases from personnel accounts or non-operating accounts."
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"text": "Supporting documentation is attached, such as a quote(s) or proforma invoice"
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"text": "Budget is available; NSF flagged requisitions should be rejected and resubmitted with a date after budget transfer is completed or an alternate FOAP is provided.",
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"text": "VP/Provost approves non-grant funded purchases >$1K up to $5K.",
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"text": "President and CPE approve all purchases from any funding source over $5K",
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"text": "Purchasing, as CPE approver designee, identifies all purchases over $5K that require CPE approval and routes a separate form via DocuSign for approval."
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"text": "CPE approves DocuSign with all attachments and returns to Purchasing."
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"text": "Purchasing approves on behalf of CPE."
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"text": "Purchasing issues, a Purchase Order to the vendor from the approved and completed Purchase Requisition.",
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"text": "FPAABUY Buyer Assignment to list completed requisitions ready to assign to a Buyer."
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"text": "Enter buyer code from the list (Buyer's initials). Buyers can be assigned by criteria like dollar threshold or commodity code."
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"r": 534.24,
"b": 163.2
},
"text": "Buyer: Enter assigned buyer code. Results list requisitions for the selected approver to create a PO."
},
{
"id": "p109.10.2",
"order": 32,
"type": "list_item",
"bbox": {
"l": 157.92,
"t": 161.43899999999996,
"r": 540.48,
"b": 134.4
},
"text": "Enter a PO # or NEXT to assign a number (no review happens at this stage) to pull requisition information into the PO."
}
]
},
{
"id": "p109.11",
"order": 33,
"type": "heading",
"bbox": {
"l": 124.08,
"t": 131.52,
"r": 370.08,
"b": 120
},
"text": "FPAPURR Purchase Order to complete the PO.",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p109.12",
"order": 34,
"type": "list",
"bbox": {
"l": 159.36,
"t": 117.91899999999998,
"r": 534.72,
"b": 90.24
},
"text": "",
"attrs": {
"item_count": 2
},
"children": [
{
"id": "p109.12.1",
"order": 35,
"type": "list_item",
"bbox": {
"l": 159.36,
"t": 117.91899999999998,
"r": 306.72,
"b": 105.6
},
"text": "Enter delivery information."
},
{
"id": "p109.12.2",
"order": 36,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 103.41399999999999,
"r": 534.72,
"b": 90.24
},
"text": "Enter quote number or pro-forma invoice number in PO printed comments."
}
]
},
{
"id": "p109.13",
"order": 37,
"type": "footer",
"bbox": {
"l": 495.84,
"t": 61.68,
"r": 541.2,
"b": 49.2
},
"text": "Page 109",
"attrs": {
"block_label": "number"
}
}
],
"excluded_furniture": {
"first": [],
"last": []
}
}
Page 110
37 item(s)
JSON
footer (1)
header (1)
heading (3)
link (1)
list (4)
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1 · HEADER
2 · LIST
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6 · TEXT
7 · LIST
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10
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Page 110 JSON
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"text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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{
"id": "p110.2",
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"type": "list",
"bbox": {
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"t": 715.2,
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"b": 659.4449999999999
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"text": "",
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"children": [
{
"id": "p110.2.1",
"order": 3,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 715.2,
"r": 504,
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"text": "Review the terms (-FOB destination, net 30 days should default from vendor)",
"marker": "■"
},
{
"id": "p110.2.2",
"order": 4,
"type": "list_item",
"bbox": {
"l": 160.08,
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"text": "Perform a final check of details.",
"marker": "■"
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{
"id": "p110.2.3",
"order": 5,
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"bbox": {
"l": 159.84,
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"text": "Submit to generate the PO."
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{
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"type": "text",
"bbox": {
"l": 124.32,
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"text": "FPAPORD Purchase Order Print form."
},
{
"id": "p110.4",
"order": 7,
"type": "list",
"bbox": {
"l": 87.12,
"t": 642.5889999999999,
"r": 530.16,
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"text": "",
"attrs": {
"item_count": 11
},
"children": [
{
"id": "p110.4.1",
"order": 8,
"type": "list_item",
"bbox": {
"l": 159.84,
"t": 642.5889999999999,
"r": 276.72,
"b": 630.4449999999999
},
"text": "Print ONE AT A TIME"
},
{
"id": "p110.4.2",
"order": 9,
"type": "list_item",
"bbox": {
"l": 195.84,
"t": 628.505,
"r": 481.44,
"b": 614.64
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"text": "Special Print: FF_PO_B3 to print PDF copy with KSU logo"
},
{
"id": "p110.4.3",
"order": 10,
"type": "list_item",
"bbox": {
"l": 196.32,
"t": 613.255,
"r": 368.64,
"b": 599.52
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"text": "Enter PO # one at a time to print"
},
{
"id": "p110.4.4",
"order": 11,
"type": "list_item",
"bbox": {
"l": 195.6,
"t": 597.975,
"r": 530.16,
"b": 569.76
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"text": "Save – generates print job and the form prints to PDF and emails to purchasing@kysu.edu with the PO number in the subject line",
"marker": "-",
"children": [
{
"id": "p110.4.4.1",
"order": 12,
"type": "link",
"bbox": {
"l": 213.75,
"t": 583.11,
"r": 324.19,
"b": 568.62
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"text": "purchasing@kysu.edu",
"attrs": {
"uri": "mailto:purchasing@kysu.edu",
"action_type": "/URI"
}
}
]
},
{
"id": "p110.4.5",
"order": 13,
"type": "list_item",
"bbox": {
"l": 195.84,
"t": 568.225,
"r": 341.76,
"b": 554.64
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"text": "Download PDF document."
},
{
"id": "p110.4.6",
"order": 14,
"type": "list_item",
"bbox": {
"l": 159.36,
"t": 552.809,
"r": 361.92,
"b": 540.665
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"text": "Download all requisition attachments."
},
{
"id": "p110.4.7",
"order": 15,
"type": "list_item",
"bbox": {
"l": 159.36,
"t": 538.309,
"r": 523.44,
"b": 525.84
},
"text": "Upload PO PDF and all requisition attachments to PO document in BDM."
},
{
"id": "p110.4.8",
"order": 16,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 523.789,
"r": 525.84,
"b": 496.8
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"text": "Forward PDF PO to vendor if email address is present, requester, AP, and warehouse for delivery."
},
{
"id": "p110.4.9",
"order": 17,
"type": "list_item",
"bbox": {
"l": 87.12,
"t": 495.205,
"r": 482.64,
"b": 480.96
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"text": "Warehouse or farm staff receive goods. Departments DO NOT enter receiving.",
"marker": "•"
},
{
"id": "p110.4.10",
"order": 18,
"type": "list_item",
"bbox": {
"l": 87.36,
"t": 479.955,
"r": 401.04,
"b": 466.32
},
"text": "Purchasing follows up on Purchase Orders without receivers.",
"marker": "•"
},
{
"id": "p110.4.11",
"order": 19,
"type": "list_item",
"bbox": {
"l": 87.12,
"t": 464.705,
"r": 528,
"b": 436.32
},
"text": "Purchasing ensures all incomplete documents are completed, date changed, or deleted prior to month-end close."
}
]
},
{
"id": "p110.5",
"order": 20,
"type": "text",
"bbox": {
"l": 123.6,
"t": 433.92,
"r": 492.48,
"b": 406.08
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"text": "O FGRIDOC Incomplete Document Listing of requisitions that are not fully approved, or not yet routed for approvals and tell requesters to:"
},
{
"id": "p110.6",
"order": 21,
"type": "list",
"bbox": {
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"t": 405.519,
"r": 494.16,
"b": 350.16
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"order": 22,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 405.519,
"r": 299.04,
"b": 393.36
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"text": "Delete if it is not needed,"
},
{
"id": "p110.6.2",
"order": 23,
"type": "list_item",
"bbox": {
"l": 159.84,
"t": 391.019,
"r": 374.64,
"b": 378.48
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"text": "Change the date to the current month, or",
"marker": "■"
},
{
"id": "p110.6.3",
"order": 24,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 376.519,
"r": 494.16,
"b": 350.16
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"text": "Finish routing approvals before month-end close process. (usually <20/month in this state."
}
]
},
{
"id": "p110.7",
"order": 25,
"type": "text",
"bbox": {
"l": 124.08,
"t": 346.32,
"r": 524.88,
"b": 320.4
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"text": "Any documents left incomplete at month-end, purchasing deletes and requester has to restart processing."
},
{
"id": "p110.8",
"order": 26,
"type": "list_item",
"bbox": {
"l": 86.64,
"t": 318.905,
"r": 532.32,
"b": 275.28
},
"text": "The vendor sends the invoice to accounts payable referencing the Purchase Order Number; if the vendor sends the invoice to the requester, they must forward the invoice to accounts payable to ensure timely payment of the vendor."
},
{
"id": "p110.9",
"order": 27,
"type": "heading",
"bbox": {
"l": 70.32,
"t": 265.44,
"r": 295.44,
"b": 252.48
},
"text": "Contracts, Consulting Agreements, Leases",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p110.10",
"order": 28,
"type": "text",
"bbox": {
"l": 69.36,
"t": 250.08,
"r": 506.64,
"b": 207.6
},
"text": "All University contracts must be reviewed and approved in compliance with the Contract Management Policy 4.1.17. All contracts must be in writing and signed by both the approved signatory at the University and the vendor to be fully enforceable."
},
{
"id": "p110.11",
"order": 29,
"type": "heading",
"bbox": {
"l": 70.08,
"t": 198,
"r": 194.16,
"b": 185.76
},
"text": "Responsible position(s):",
"level": 3
},
{
"id": "p110.12",
"order": 30,
"type": "list",
"bbox": {
"l": 108.05,
"t": 176.37900000000002,
"r": 266.263,
"b": 101.918
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"text": "",
"attrs": {
"item_count": 5
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"children": [
{
"id": "p110.12.1",
"order": 31,
"type": "list_item",
"bbox": {
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"t": 176.37900000000002,
"r": 157.004,
"b": 162.94799999999998
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"text": "Requester"
},
{
"id": "p110.12.2",
"order": 32,
"type": "list_item",
"bbox": {
"l": 108.05,
"t": 161.12900000000002,
"r": 187.855,
"b": 147.69799999999998
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"text": "General Counsel"
},
{
"id": "p110.12.3",
"order": 33,
"type": "list_item",
"bbox": {
"l": 108.05,
"t": 145.87900000000002,
"r": 266.263,
"b": 132.44799999999998
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"text": "CFO, President, Board of Regents"
},
{
"id": "p110.12.4",
"order": 34,
"type": "list_item",
"bbox": {
"l": 108.05,
"t": 130.60900000000004,
"r": 161.081,
"b": 117.178
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"text": "Purchasing",
"marker": "•"
},
{
"id": "p110.12.5",
"order": 35,
"type": "list_item",
"bbox": {
"l": 108.05,
"t": 115.34900000000005,
"r": 193.421,
"b": 101.918
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"text": "Contract Manager"
}
]
},
{
"id": "p110.13",
"order": 36,
"type": "heading",
"bbox": {
"l": 69.6,
"t": 91.92,
"r": 240.24,
"b": 79.2
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"text": "Required documents and access:",
"level": 3
},
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"id": "p110.14",
"order": 37,
"type": "footer",
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"t": 61.44,
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"b": 49.2
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"text": "Page 110",
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"excluded_furniture": {
"first": [],
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}
}
Page 111
36 item(s)
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1 · HEADING
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5 · HEADING
6 · LIST_ITEM
7 · HEADING
8 · HEADING
9 · TEXT
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11 · TEXT
12 · TEXT
13 · TEXT
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15 · TEXT
16 · TEXT
17 · LIST
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32 · HEADING
33 · TEXT
34
35 · TEXT
36 · FOOTER
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"id": "p111.2",
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"id": "p111.2.1",
"order": 3,
"type": "list_item",
"bbox": {
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"text": "Banner – security class for Purchase Orders"
},
{
"id": "p111.2.2",
"order": 4,
"type": "list_item",
"bbox": {
"l": 86.64,
"t": 700.275,
"r": 329.28,
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"text": "Lexicon contract management software (CMS)",
"marker": "•"
}
]
},
{
"id": "p111.3",
"order": 5,
"type": "heading",
"bbox": {
"l": 69.6,
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"b": 663.12
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"text": "Frequency and timing:",
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"level": 3
},
{
"id": "p111.4",
"order": 6,
"type": "list_item",
"bbox": {
"l": 86.88,
"t": 654.505,
"r": 307.2,
"b": 640.08
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"text": "Ad hoc, as contractor needs are identified"
},
{
"id": "p111.5",
"order": 7,
"type": "heading",
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"text": "Steps:",
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"level": 3
},
{
"id": "p111.6",
"order": 8,
"type": "heading",
"bbox": {
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"r": 245.28,
"b": 595.2
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"text": "The contract requester will:",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p111.7",
"order": 9,
"type": "text",
"bbox": {
"l": 123.6,
"t": 592.08,
"r": 510.48,
"b": 565.68
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"text": "○ Identify a need to be filled by a personal services contractor, memorandum of agreement or a lease agreement.",
"children": [
{
"id": "p111.7.1",
"order": 10,
"type": "form_field",
"bbox": {
"l": 123.6,
"t": 592.08,
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"b": 580.08
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"text": "",
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"field_kind": "radio",
"label": "○ Identify a need to be filled by a personal services contractor, memorandum of agreement or a lease agreement.",
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"label_source": "parent_text",
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"id": "p111.8",
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"type": "text",
"bbox": {
"l": 123.6,
"t": 563.28,
"r": 459.84,
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"text": "Determine whether sufficient budget is available to meet the need."
},
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"id": "p111.9",
"order": 12,
"type": "text",
"bbox": {
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"text": "Submit a budget transfer request if insufficient budget exists in the funding source."
},
{
"id": "p111.10",
"order": 13,
"type": "text",
"bbox": {
"l": 123.84,
"t": 534.24,
"r": 416.88,
"b": 522.72
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"text": "○ Ensure the contract is allowable from the funding source.",
"children": [
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"id": "p111.10.1",
"order": 14,
"type": "form_field",
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"l": 123.84,
"t": 534.24,
"r": 135.36,
"b": 522.72
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"order": 15,
"type": "text",
"bbox": {
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"t": 519.6,
"r": 524.64,
"b": 507.84
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"text": "Understand additional approvals are required prior to commencing any services."
},
{
"id": "p111.12",
"order": 16,
"type": "text",
"bbox": {
"l": 123.6,
"t": 505.44,
"r": 531.12,
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"text": "Communicate with Purchasing determine whether the request requires a Request for Bid for amounts over $40K (see Request for Bid section) and to help source the need."
},
{
"id": "p111.13",
"order": 17,
"type": "list",
"bbox": {
"l": 86.64,
"t": 462.48,
"r": 539.04,
"b": 169.92
},
"text": "",
"attrs": {
"item_count": 11
},
"children": [
{
"id": "p111.13.1",
"order": 18,
"type": "list_item",
"bbox": {
"l": 123.84,
"t": 462.48,
"r": 522.48,
"b": 435.36
},
"text": "Prepare a Proof of Necessity (PON) justification from the available template; not required for lease agreements.",
"marker": "○",
"children": [
{
"id": "p111.13.1.1",
"order": 19,
"type": "form_field",
"bbox": {
"l": 123.84,
"t": 462.48,
"r": 135.84,
"b": 450.48
},
"text": "",
"attrs": {
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"label": "Prepare a Proof of Necessity (PON) justification from the available template; not required for lease agreements.",
"source": "glyph_estimate",
"bbox_estimated": true,
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"label_ref": "p111.13.1",
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{
"id": "p111.13.2",
"order": 20,
"type": "list_item",
"bbox": {
"l": 123.84,
"t": 432.96,
"r": 314.88,
"b": 420.72
},
"text": "Prepare a draft contract agreement.",
"marker": "○",
"children": [
{
"id": "p111.13.2.1",
"order": 21,
"type": "form_field",
"bbox": {
"l": 123.84,
"t": 432.96,
"r": 135.84,
"b": 420.96
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"text_offset": 0,
"text_span": 0
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"order": 22,
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"text": "Submit the approved PSC or MOA with PON, when applicable, to the State's Government Contract Review Committee; leases do not require committee approval."
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"text": "Issue a PO in Banner without a requisition, using above documentation to support the approvals (see Purchase Requisitions and Purchase Orders section)."
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"text": "Contract Managers are responsible for understanding the terms of the contract, administering the contract, managing the relationship between the University and the vendor, monitoring performance, and ensuring charges are appropriate.",
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"text": "Purchases totaling $40K or more require a formal request for bid (RFB) or request for proposal (RFP) process. Bids are used to select the best value for the University, and proposals are used when factors other than price are considered in selecting the vendor."
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"text": "O Understand additional approvals are required. The requester should make approvers aware of the requests to ensure a timely approval by justifying the purchase as reasonable and necessary, has sufficient budget available, and is allowable from funding source."
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"text": "Kentucky State University is committed to conducting its business-related travel in an efficient and cost-effective manner, aligning with the university's mission, and complying with relevant state and federal laws. Reimbursement requests for university travel are processed through accounts payable, ensuring compliance with applicable regulations and best practices. The policy emphasizes integrity, compliance with laws and ethics guidelines, and the avoidance of personal benefit."
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"text": "The University reimburses staff for reasonable and necessary expenses incurred during approved business-related travel. All travel should be prudently planned so that the best interests of the organization are served at the most reasonable cost. Employees traveling are expected to exercise the same economy that a practical person would exercise when traveling at their own expense on personal business."
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"text": "Departments or grants may impose additional policy restrictions for travel expenses for budgetary considerations or funding source restrictions; however, in no instance may these policies be more lenient than this policy."
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"text": "The University may prepay various travel and related expenses. Any expenses paid out of pocket by employees may be reimbursed only at the conclusion of travel. The University is not obligated to reimburse any employee travel expenses for which the traveler did not obtain an approved Travel Authorization."
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Page 121
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Page 121 JSON
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"text": "including those under $10 without a receipt, must include the amount, date, place, and business purpose."
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"text": "The traveler concludes their trip and submits Travel Voucher (TV) form (PDF fill in) within 30 days of travel with documentation attached to support the travel expenses to be reimbursed. Supporting receipts must detail the amount, date, place, essential characteristics of the expense."
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"text": "Internal control over disbursements is best maintained when the authorization, processing, checking, recording and bank reconciliation functions are clearly segregated. Invoices will be supported by receipts and approvals indicating receipt of goods or services. The use of pre-numbered checks ensures numerical control. Persons authorized to approve expenditures will be identified, and threshold limits established."
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"text": "The President and CFO have signature authority to disburse funds from university accounts. Authorized check signers will never sign blank checks."
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"text": "All invoices are subject to budget authority and approval limits as defined in the Purchasing policy and procedures. Authorized approvers are prohibited from approving their own transactions. Budget must be available, and approvals documented before invoices are paid."
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"text": "Employees, suppliers and other payees will be paid in accordance with the terms set by the University or contractual agreement. The default payment terms are Net 30 days. Terms are calculated from the supplier's invoice date."
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"text": "Vendors must provide taxpayer identification information before any payment will be issued to that vendor. Vendor invoices and credit memos should be sent directly to Accounts Payable, referencing the purchase order number, to ensure timely payment."
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"text": "Checks and other forms of payment will be made directly to the payee. Checks may not be released to the requester to present to the payee. In infrequent or unique circumstances where special handling of a check is requested, this handling must be approved by the Controller."
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"text": "Processing Incoming Mail and Electronic Invoices"
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"text": "All invoices, check requests and travel vouchers are delivered to accounts payable."
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"text": "Mail and accounts payable email accounts.payable@kysu.edu",
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Page 127
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47 · FOOTER
Page 127 JSON
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"text": "Open AP postal mail and email to scan and download all invoices."
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"text": "Save the invoice to the DIRECT PAY INVOICES TO PROCESS folder."
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"text": "Follow-up weekly on items remaining in the INVOICES TO RESEARCH folder. All invoices should be cleared from this folder before closing each month."
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"text": "Payment Due as of Date: today"
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Page 128
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"text": "All invoices are matched with referenced purchase orders, direct pay requests, or travel authorization prior to payment. These invoices should already include all necessary approvals and, as such, do not require additional approval."
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"text": "Goods and services on purchase orders must be marked as being received in the system for the invoice to be paid."
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"text": "Payment terms and vendor addresses should default from the vendor profile. If the vendor address in the system is different from the remit to address on the invoice, Purchasing must validate the new address (see Vendor Maintenance section)."
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"text": "TRAVEL VOUCHERS TO PROCESS"
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"text": "Sequential invoice numbers from a vendor (indicating the university is the only customer)"
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Page 129
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1 · HEADING
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"text": "Invoice Type: Direct Pay > GO",
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"text": "Address Code: generally, BU Business or BI Billing"
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Page 130
39 item(s)
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1 · HEADER
2 · LIST
3
4
5
6
7 · HEADING
8 · LIST
9
10
11 · LIST
12
13
14
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16
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22
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37 · HEADING
38 · TEXT
39 · FOOTER
Page 130 JSON
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"text": "Enter Direct Pay Request for invoices with no PO. These items have not been pre-approved. Completing the Direct Pay Request invoice will route the document for approval like purchase requisitions and general travel encumbrances."
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"text": "FAAINVE Invoice/Credit Memo",
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"text": "Document: NEXT"
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"text": "Vendor: search and select > GO"
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{
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"text": "Sequence Number: generally, 1 verify against invoice address",
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"text": "Vendor Invoice: enter the number exactly as it appears on the vendor invoice to avoid duplicate invoice payments"
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"r": 450,
"b": 309.84
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"text": "Invoice Accounting Distribution: enter FOAP and amount",
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{
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"type": "list_item",
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"b": 295.2
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"text": "Chart of accounts: default to 1",
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"text": "Year: default to current FY based on transaction date"
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{
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"text": "Amount: approved Accounting"
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{
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"t": 247.46900000000005,
"r": 535.2,
"b": 220.56
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"text": "Write the system assigned invoice number on document that will be routed for approvals."
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{
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"r": 418.08,
"b": 205.44
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"text": "Index scanned invoice into BDM, same as for PO invoices.",
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Page 131
45 item(s)
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1 · HEADING
2 · HEADING
3 · LIST_ITEM
4 · HEADING
5 · LIST_ITEM
6 · HEADING
7 · LIST
8
9
10 · HEADING
11 · LIST
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14 · LIST
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20 · HEADING
21
22 · LIST
23
24
25
26
27
28
29
30
31
32
33
34
35
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37
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39
40
41
42
43
44
45 · FOOTER
Page 131 JSON
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"text": "Weekly/monthly review of aging"
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"text": "Review invoices entered daily by AP Clerks and raise questions about invoices that appear unusual.",
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"text": "FOAUAPP User Approval"
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"t": 496.039,
"r": 485.28,
"b": 425.28
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"order": 15,
"type": "list_item",
"bbox": {
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"text": "NEXT BLOCK brings up a list of invoices awaiting AP approval."
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"type": "list_item",
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"text": "Select one of the invoice numbers and click Detail"
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"text": "Related > Query Document by Type > Next Block for invoice data"
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"order": 19,
"type": "list_item",
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"text": "Click Retrieve to open the invoice in BDM"
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"r": 200.88,
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"text": "○ Check that:",
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Page 134
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Page 135
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"text": "NEXT BLOCK – verify the information for the check to be voided"
},
{
"id": "p137.6.9",
"order": 17,
"type": "list_item",
"bbox": {
"l": 195.6,
"t": 489.955,
"r": 280.56,
"b": 476.524
},
"text": "NEXT BLOCK"
},
{
"id": "p137.6.10",
"order": 18,
"type": "list_item",
"bbox": {
"l": 195.36,
"t": 474.705,
"r": 505.44,
"b": 460.08
},
"text": "DO NOT check the box to reestablish the invoice for payment"
},
{
"id": "p137.6.11",
"order": 19,
"type": "list_item",
"bbox": {
"l": 195.84,
"t": 459.455,
"r": 265.68,
"b": 445.92
},
"text": "Complete"
}
]
},
{
"id": "p137.7",
"order": 20,
"type": "text",
"bbox": {
"l": 124.08,
"t": 443.76,
"r": 328.32,
"b": 430.8
},
"text": "O Void the check in Evisions Intellicheck."
},
{
"id": "p137.8",
"order": 21,
"type": "list",
"bbox": {
"l": 86.88,
"t": 429.269,
"r": 528.48,
"b": 255.6
},
"text": "",
"attrs": {
"item_count": 10
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"children": [
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"id": "p137.8.1",
"order": 22,
"type": "list_item",
"bbox": {
"l": 159.6,
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"r": 308.64,
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"text": "Choose Void Check option"
},
{
"id": "p137.8.2",
"order": 23,
"type": "list_item",
"bbox": {
"l": 159.36,
"t": 414.769,
"r": 396.72,
"b": 401.76
},
"text": "Enter check number (excluding leading zeros)"
},
{
"id": "p137.8.3",
"order": 24,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 400.269,
"r": 207.36,
"b": 388.08
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"text": "NEXT"
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"order": 25,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 385.769,
"r": 384.72,
"b": 372.96
},
"text": "Highlight the check number and click VOID",
"marker": "■"
},
{
"id": "p137.8.5",
"order": 26,
"type": "list_item",
"bbox": {
"l": 159.84,
"t": 371.269,
"r": 215.04,
"b": 359.125
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"text": "FINISH",
"marker": "■",
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"order": 27,
"type": "form_field",
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"l": 159.84,
"t": 371.27,
"r": 171.84,
"b": 359.27
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"label": "FINISH",
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"label_source": "parent_text",
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"text_offset": 0,
"text_span": 0
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"order": 28,
"type": "list_item",
"bbox": {
"l": 123.84,
"t": 356.4,
"r": 441.6,
"b": 343.68
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"text": "Provide report of check voids to accountant to void in the bank.",
"marker": "○",
"children": [
{
"id": "p137.8.6.1",
"order": 29,
"type": "form_field",
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"t": 356.4,
"r": 135.84,
"b": 344.4
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"attrs": {
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"label": "Provide report of check voids to accountant to void in the bank.",
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"type": "list_item",
"bbox": {
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"text": "Select void check register summary"
},
{
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"order": 31,
"type": "list_item",
"bbox": {
"l": 159.84,
"t": 327.989,
"r": 335.04,
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"text": "Enter date of voided check NEXT"
},
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"id": "p137.8.9",
"order": 32,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 313.489,
"r": 326.88,
"b": 300.96
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"text": "Forward report to accountants"
},
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"order": 33,
"type": "list_item",
"bbox": {
"l": 86.88,
"t": 299.405,
"r": 528.48,
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"text": "Accountants void the original check from the Positive Pay file at the bank. This effectively stops the check from being cashed at the bank. Additional steps may be taken to issue a stop payment request with the bank for a fee.",
"marker": "•"
}
]
},
{
"id": "p137.9",
"order": 34,
"type": "heading",
"bbox": {
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"t": 246.48,
"r": 176.16,
"b": 233.28
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"text": "Stale Dated Checks",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
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"type": "text",
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"text": "By law, banks are obligated to honor checks for up to six months. Due diligence requires that the university follow up to attempt to deliver the payment due to the vendor. The due diligence follow up should occur monthly for any checks that have been uncashed for 90 days. If a check remains uncashed for more than 1 year, it should be transferred to an unclaimed property liability. Procedures to escheat unclaimed property to the state are included in the next section."
},
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"order": 36,
"type": "heading",
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"text": "Responsible position(s):",
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"type": "list",
"bbox": {
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"text": "Accountant",
"marker": "•"
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{
"id": "p137.12.2",
"order": 39,
"type": "list_item",
"bbox": {
"l": 108.05,
"t": 112.35900000000004,
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"text": "Accounts Payable Manager",
"marker": "•"
}
]
},
{
"id": "p137.13",
"order": 40,
"type": "footer",
"bbox": {
"l": 495.84,
"t": 61.68,
"r": 540.96,
"b": 49.44
},
"text": "Page 137",
"attrs": {
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"excluded_furniture": {
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}
Page 138
45 item(s)
JSON
footer (1)
form_field (6)
header (1)
heading (3)
list (4)
list_item (27)
text (3)
1 · HEADER
2 · HEADING
3 · LIST
4
5
6 · HEADING
7 · LIST_ITEM
8 · HEADING
9 · TEXT
10 · LIST
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12
13
14
15
16
17
18
19
20
21 · TEXT
22 · LIST
23
24
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26 · TEXT
27 · LIST
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29
30
31
32
33
34
35
36
37
38
39
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45 · FOOTER
Page 138 JSON
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"text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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"text": "Required documents and access:",
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"text": "Banner"
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"text": "Bank access",
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"text": "Frequency and timing:",
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"type": "list_item",
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"text": "Monthly review",
"marker": "•"
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"text": "Steps:",
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"text": "This procedure is dependent upon timely marking of the reconciliation indicator field in Banner as Final Reconciled through the monthly check reconciliation process in Banner."
},
{
"id": "p138.8",
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"text": "",
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"type": "list_item",
"bbox": {
"l": 86.64,
"t": 549.225,
"r": 391.2,
"b": 534.96
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"text": "Identify uncashed checks greater than 90 days outstanding."
},
{
"id": "p138.8.2",
"order": 12,
"type": "list_item",
"bbox": {
"l": 124.08,
"t": 533.28,
"r": 314.4,
"b": 520.8
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"text": "FTICHKS Check Number Validation",
"marker": "○",
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"id": "p138.8.2.1",
"order": 13,
"type": "form_field",
"bbox": {
"l": 124.08,
"t": 533.28,
"r": 136.08,
"b": 521.28
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"text": "",
"attrs": {
"field_kind": "radio",
"label": "FTICHKS Check Number Validation",
"source": "glyph_estimate",
"bbox_estimated": true,
"label_source": "parent_text",
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"text_offset": 0,
"text_span": 0
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"order": 14,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 519.289,
"r": 285.12,
"b": 506.88
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"text": "Open Advanced Filter"
},
{
"id": "p138.8.4",
"order": 15,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 504.789,
"r": 324.72,
"b": 492.24
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"text": "Check Number: Starts with -0"
},
{
"id": "p138.8.5",
"order": 16,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 490.32,
"r": 292.32,
"b": 477.84
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"text": "Bank Code: Equals - 56"
},
{
"id": "p138.8.6",
"order": 17,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 475.92,
"r": 381.36,
"b": 463.44
},
"text": "Cancel Indicator: Not Equal or IS NULL – Y"
},
{
"id": "p138.8.7",
"order": 18,
"type": "list_item",
"bbox": {
"l": 159.84,
"t": 461.289,
"r": 394.8,
"b": 448.32
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"text": "Check Date: Less than or equal -90 days ago"
},
{
"id": "p138.8.8",
"order": 19,
"type": "list_item",
"bbox": {
"l": 160.32,
"t": 446.769,
"r": 195.84,
"b": 434.625
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"text": "Go"
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"type": "list_item",
"bbox": {
"l": 159.12,
"t": 432.269,
"r": 499.2,
"b": 406.56
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"text": "NOTE: Requested Argos report from IT to include FTICHKS data and addresses."
}
]
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"type": "text",
"bbox": {
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"text": "The monthly bank ARP report which includes uncleared Positive Pay items should match the outstanding checks at month-end."
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"type": "list",
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"t": 374.685,
"r": 527.76,
"b": 331.44
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"type": "list_item",
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"text": "Contact vendors in writing by email, if available, and/or postal mail to determine whether they:"
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"type": "list_item",
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"text": "Have the check and intend to cash it, or",
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"type": "text",
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"text": "Do not have the check and need it reissued:"
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"type": "list",
"bbox": {
"l": 86.88,
"t": 315.489,
"r": 515.76,
"b": 96.96
},
"text": "",
"attrs": {
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"order": 28,
"type": "list_item",
"bbox": {
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"t": 315.489,
"r": 288,
"b": 302.88
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"text": "By replacement check"
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"type": "list_item",
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"text": "By ACH (provide banking information)"
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"type": "list_item",
"bbox": {
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"t": 286.885,
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"b": 272.4
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"text": "Log correspondence by vendor to follow up after 30 days."
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"type": "list_item",
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"r": 280.08,
"b": 258.24
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"text": "FOATEXT General Text Entry",
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"type": "form_field",
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"r": 136.08,
"b": 258.24
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"text": "",
"attrs": {
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"label": "FOATEXT General Text Entry",
"source": "glyph_estimate",
"bbox_estimated": true,
"label_source": "parent_text",
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"id": "p138.12.5",
"order": 33,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 256.71900000000005,
"r": 294,
"b": 244.08
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"text": "Type: FVD Vendor Table"
},
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"id": "p138.12.6",
"order": 34,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 242.21900000000005,
"r": 390.24,
"b": 229.68
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"text": "Code: Vendor Number (... to look up vendor)"
},
{
"id": "p138.12.7",
"order": 35,
"type": "list_item",
"bbox": {
"l": 159.36,
"t": 227.71900000000005,
"r": 434.64,
"b": 214.56
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"text": "Text: enter freeform text up to 50-character field limit;"
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"order": 36,
"type": "list_item",
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"t": 213.625,
"r": 433.2,
"b": 200.16
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"text": "Start with correspondence date MM/DD/YYYY"
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"order": 37,
"type": "list_item",
"bbox": {
"l": 195.84,
"t": 198.60500000000002,
"r": 422.16,
"b": 185.04
},
"text": "Use Insert to add additional lines if needed."
},
{
"id": "p138.12.10",
"order": 38,
"type": "list_item",
"bbox": {
"l": 87.12,
"t": 183.35500000000002,
"r": 211.44,
"b": 169.44
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"text": "Act on vendor replies."
},
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"order": 39,
"type": "list_item",
"bbox": {
"l": 124.32,
"t": 165.36,
"r": 499.68,
"b": 141.84
},
"text": "If the reply indicates they have the check and will cash it, update the log on FOATEXT and follow up again after 30 days to verify that it was cashed.",
"marker": "○",
"children": [
{
"id": "p138.12.11.1",
"order": 40,
"type": "form_field",
"bbox": {
"l": 124.32,
"t": 165.36,
"r": 136.32,
"b": 153.36
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"text": "",
"attrs": {
"field_kind": "radio",
"label": "If the reply indicates they have the check and will cash it, update the log on FOATEXT and follow up again after 30 days to verify that it was cashed.",
"source": "glyph_estimate",
"bbox_estimated": true,
"label_source": "parent_text",
"label_ref": "p138.12.11",
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"text_span": 0
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"order": 41,
"type": "list_item",
"bbox": {
"l": 123.84,
"t": 138.24,
"r": 515.76,
"b": 111.84
},
"text": "If the reply requests to reissue by check, follow steps Voiding Checks and Stop Payments section.",
"marker": "○",
"children": [
{
"id": "p138.12.12.1",
"order": 42,
"type": "form_field",
"bbox": {
"l": 123.84,
"t": 138.24,
"r": 135.84,
"b": 126.24
},
"text": "",
"attrs": {
"field_kind": "radio",
"label": "If the reply requests to reissue by check, follow steps Voiding Checks and Stop Payments section.",
"source": "glyph_estimate",
"bbox_estimated": true,
"label_source": "parent_text",
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"text_offset": 0,
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"type": "list_item",
"bbox": {
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"t": 108.96,
"r": 329.04,
"b": 96.96
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"text": "If the reply requests to reissue by ACH:",
"marker": "○",
"children": [
{
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"text": "Checks that remain uncashed after a period are considered unclaimed property. The university must follow due diligence procedures to attempt to remit the funds to the intended payee. The current statute considers abandoned property as wages and reimbursements due to employees one (1) year after the amount becomes payable, and all other payments three (3) years after they become payable."
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"text": "Stale dated checks should be transferred to the unclaimed property liability account after 1 year and held for an additional 2 years before they are reported and remitted to the state."
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"text": "Consultants and independent contractors, subcontractors and subgrantees receive payment through the accounts payable system. Vendors that provide these services are noted in the accounting system as eligible for 1099 in the vendor master file. Forms 1099 must be mailed to vendors and summary 1096 submitted to the IRS no later than January 31st for timely preparation and submission of their income tax forms."
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"text": "Payroll is the compensation given to individuals in an organization for work or services provided to the organization. Compensation is generally based on an individual's contribution to the achievement of organizational goals and objectives."
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"text": "The Board also approves the employment of faculty members at the administrative level, and staff employees at the vice president level and above and fixes their compensation and tenure of service upon the recommendation of the president and prior to any offer of employment, except that the President may conditionally appoint such persons for a 90-day period. (Gold Book, Article II, Section 2(d))"
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"text": "Changes in any employee's payroll status are reported on a timely basis along with the appropriate approval signatures. No changes to payroll data will be made without the proper documented approvals."
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Page 145
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"text": "Related > Review Out > select.lis file"
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"text": "Delete documents that are no longer needed."
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"text": "Follow up with relevant staff to complete, particularly items that are outstanding for more than one month to direct cleanup."
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"text": "o Run control report to determine any out-of-balance errors between subsidiary and general ledgers for AP, encumbrances, control accounts."
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"text": "Out-of-balance errors in encumbrances and reservation accounts are not critical but purchasing should research and correct."
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"text": "o Run control report to determine any Out-of-balance between cash and claims on cash."
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Page 149
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44 · FOOTER
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"text": "Determine any funds out of balance and address issue(s) to correct. If the Argos report excluding the control accounts 3X does not balance to zero, this report should show the same amount out of balance."
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Page 150
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1 · HEADER
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52 · FOOTER
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"text": "Match Banner detail from AR system TGIFEDH to the GL transaction total on FGIGLAC for all types that fed from AR to GL (document numbers Fxxxxxx)."
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Page 155
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"order": 4,
"type": "list_item",
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"t": 701.025,
"r": 525.6,
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},
"text": "Prepare the journal entry to record pooled endowment investment activity for the month."
},
{
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"order": 5,
"type": "list_item",
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"t": 684.48,
"r": 492.24,
"b": 658.32
},
"text": "Verify that ending balances in spreadsheets from broker tie to investment statement.",
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"text": "Make a copy of the prior month's reconciliation workbook for the current month.",
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"id": "p159.3.3.1",
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"type": "form_field",
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"id": "p159.4",
"order": 9,
"type": "list",
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"t": 641.52,
"r": 531.84,
"b": 498.72
},
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"item_count": 8
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"children": [
{
"id": "p159.4.1",
"order": 10,
"type": "list_item",
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"l": 123.6,
"t": 641.52,
"r": 471.6,
"b": 628.8
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"text": "Copy ending values by fund to the beginning value for the new month."
},
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"order": 11,
"type": "list_item",
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"l": 123.6,
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"text": "Look up the fees, investment income, and ending market values of each fund from the investment worksheets.",
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"id": "p159.4.2.1",
"order": 12,
"type": "form_field",
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"t": 626.64,
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"label": "Look up the fees, investment income, and ending market values of each fund from the investment worksheets.",
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"order": 13,
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"text": "Calculate the unrealized gain/loss for each fund (ending – beginning – investment income – fees).",
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{
"id": "p159.4.3.1",
"order": 14,
"type": "form_field",
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"t": 597.6,
"r": 135.36,
"b": 585.6
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"text": "",
"attrs": {
"field_kind": "radio",
"label": "Calculate the unrealized gain/loss for each fund (ending – beginning – investment income – fees).",
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"bbox_estimated": true,
"label_source": "parent_text",
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"text_offset": 0,
"text_span": 0
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{
"id": "p159.4.4",
"order": 15,
"type": "list_item",
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"l": 123.6,
"t": 568.56,
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"b": 556.56
},
"text": "Create the journal entry date from these calculations."
},
{
"id": "p159.4.5",
"order": 16,
"type": "list_item",
"bbox": {
"l": 123.84,
"t": 554.16,
"r": 274.8,
"b": 542.16
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"text": "o Format the data for upload."
},
{
"id": "p159.4.6",
"order": 17,
"type": "list_item",
"bbox": {
"l": 123.84,
"t": 539.76,
"r": 356.88,
"b": 527.52
},
"text": "Upload the JV, leaving the entry \"in process.\""
},
{
"id": "p159.4.7",
"order": 18,
"type": "list_item",
"bbox": {
"l": 124.08,
"t": 524.88,
"r": 245.76,
"b": 513.12
},
"text": "Print out cover sheet."
},
{
"id": "p159.4.8",
"order": 19,
"type": "list_item",
"bbox": {
"l": 124.32,
"t": 510.48,
"r": 289.44,
"b": 498.72
},
"text": "Attach supporting documents."
}
]
},
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"id": "p159.5",
"order": 20,
"type": "list",
"bbox": {
"l": 86.88,
"t": 495.84,
"r": 501.36,
"b": 454.56
},
"text": "",
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"item_count": 2
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"children": [
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"id": "p159.5.1",
"order": 21,
"type": "list_item",
"bbox": {
"l": 124.32,
"t": 495.84,
"r": 342.24,
"b": 484.08
},
"text": "Sign coversheet and submit to a reviewer.",
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"id": "p159.5.1.1",
"order": 22,
"type": "form_field",
"bbox": {
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"t": 495.84,
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"b": 484.08
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"label": "Sign coversheet and submit to a reviewer.",
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"order": 23,
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"bbox": {
"l": 86.88,
"t": 482.955,
"r": 501.36,
"b": 454.56
},
"text": "Verify that the Banner balance after the journal entry posts reconciles to the ending investment account statement.",
"marker": "-"
}
]
},
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"id": "p159.6",
"order": 24,
"type": "list",
"bbox": {
"l": 122.88,
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"item_count": 9
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"id": "p159.6.1",
"order": 25,
"type": "list_item",
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"text": "o Run FGRFAAC Fund/Account Activity Report again with same parameters as above after entry has been approved and posted."
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"text": "Copy and paste data into reconciliation worksheet tab \"FGRFAAC after entry.\""
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"order": 27,
"type": "list_item",
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"t": 408.48,
"r": 517.68,
"b": 382.8
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"text": "Calculate differences between Banner ending balances and investment ending balances.",
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"order": 28,
"type": "form_field",
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"t": 408.48,
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"b": 396.48
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"text": "Investigate and correct any differences that are more than a few cents due to rounding.",
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"text": "Prepare the reconciliation worksheet with Banner and investment balances pulling from worksheets."
},
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"type": "list_item",
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"text": "Print and sign the reconciliation worksheet."
},
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"type": "list_item",
"bbox": {
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"t": 306.96,
"r": 529.2,
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"text": "Attach the copies of the investment statement and FGRFAAC output after entry to the reconciliation worksheet."
},
{
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"order": 34,
"type": "list_item",
"bbox": {
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"t": 278.16,
"r": 484.8,
"b": 265.92
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"text": "Submit reconciliation package to the Controller for review and approval."
},
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"order": 35,
"type": "list_item",
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"t": 263.28,
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"text": "File approved reconciliation documents in BDM.",
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"type": "heading",
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"text": "Fixed Assets Reconciliation",
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"block_label": "paragraph_title"
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"level": 3
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"type": "text",
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"text": "Fixed asset acquisitions are recorded manually in the audit roll forward schedule which provides calculations for recording depreciation expense."
},
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"type": "heading",
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"text": "Responsible position(s):",
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"level": 3
},
{
"id": "p159.10",
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"type": "list_item",
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"t": 166.85500000000002,
"r": 227.04,
"b": 153.36
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"text": "Fixed Assets Accountant"
},
{
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"order": 41,
"type": "heading",
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"l": 69.6,
"t": 142.56,
"r": 240.72,
"b": 130.32
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"text": "Required documents and access:",
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"level": 3
},
{
"id": "p159.12",
"order": 42,
"type": "list_item",
"bbox": {
"l": 86.64,
"t": 121.07500000000005,
"r": 313.2,
"b": 106.56
},
"text": "Banner general ledger, fixed assets module"
},
{
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"order": 43,
"type": "heading",
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"l": 69.6,
"t": 96.96,
"r": 184.8,
"b": 83.76
},
"text": "Frequency and timing:",
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"level": 3
},
{
"id": "p159.14",
"order": 44,
"type": "footer",
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},
"text": "Page 159",
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Page 160
42 item(s)
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footer (1)
form_field (5)
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heading (7)
list (5)
list_item (20)
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1 · HEADER
2 · LIST_ITEM
3 · HEADING
4 · LIST
5
6
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8
9
10 · HEADING
11 · LIST
12
13
14
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16 · TEXT
17 · LIST
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21 · TEXT
22 · HEADING
23 · LIST_ITEM
24 · HEADING
25 · LIST_ITEM
26 · HEADING
27 · LIST_ITEM
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29 · HEADING
30 · LIST
31
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36 · HEADING
37 · LIST
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42 · FOOTER
Page 160 JSON
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"text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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"text": "Monthly, by the 15^{th} of the month, after soft close and after acquisitions, disposals, and depreciation have been recorded for the month"
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"text": "Steps:",
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"text": "Run a report of fixed assets by asset type from the fixed assets system."
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"text": "Run a trial balance report of fixed assets and accumulated depreciation accounts."
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"text": "Post correcting entries prior to month-end system close."
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"text": "• Prepare reconciliation summary including:",
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"text": "All supporting documentation.",
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"text": "Explanations for any reconciling items with instructions for corrective actions to be taken to resolve, if they cannot be resolved before month-end system close.",
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"b": 536.4
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"text": "Documentation of management communication on follow up items that have not been resolved by the next reconciliation, i.e., all reconciling items should be resolved by next month's reconciliation; no items should be carried forward more than one month."
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"text": "Preparers' electronic, time-stamped signature.",
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"text": "Submit reconciliation package to the Controller for review."
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"text": "Accounts Payable Reconciliation"
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"text": "Charges become final after the drop/add date at the beginning of each semester. The Registrar's Office takes a census of term enrollments and Residence Life determinations the occupancy of the residence halls and enrollment in board plans."
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Page 169
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33 · FOOTER
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"text": "Kentucky State University follows the State University Model Records Retention Schedule. All university employees are responsible for maintaining records according to this policy, whether those records are stored electronically or in paper form. Information must be accessible to the appropriate parties until all legal, fiscal, and administrative retention periods are met, regardless of the records storage medium."
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