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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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                    "text": "Data entry validator"
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                    "text": "Senior Accountant, Controller, CFO (for journal entries prepared by the Controller)"
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            "text": "Required documents and access:",
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            "text": "Daily",
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            "text": "If the approval queue includes more than one level, the first reviewer may validate data entry only. If there is only one approval level, the approval must validate the data entry and approve the journal voucher."
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                    "text": "First level reviewer checks each transaction and the supporting documentation for accuracy and completeness, ensuring that the:"
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            "text": "Debit and credit account descriptions are appropriate."
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            "text": "Documentation supports the amounts, dates, and accounts."
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            "text": "Document text summarizes the purpose of the transaction."
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            "text": "Next level reviewer checks each transaction for reasonableness. This approver must understand the journal entry to ensure that it appropriately reflects the intended transaction and complies with reporting standards."
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            "text": "Month-End Closing",
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            "text": "Responsible position(s):",
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                    "text": "Finance and accounting staff – see Month-End Checklist",
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            "text": "Monthly, by the o[p146.20.1]f the following month, following the sequence noted in the steps",
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                    "text": "15^{th}",
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            "text": "Follow the CHECKLIST (see procedures for each section) to make sure all departments have completed their closing steps summarized below. The steps before the soft close can be completed concurrently after month-end, before the[p146.22.1] of the month.",
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                    "text": "Send out a reminder email with a link to the workpaper checklist for the month."
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                    "text": "Analyze preliminary trial balance for unusual account balances.",
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