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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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                    "bbox": {
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                    "text": "Identify reconciling items that are unable to be matched.",
                    "marker": "•"
                },
                {
                    "id": "p154.2.2",
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                    "text": "Provide details of reconciling items to appropriate positions, Bursar's Office and/or Accounts Payable, to record or correct before the month is closed and before the reconciliation is completed, when possible.",
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                    "text": "List items that cannot be corrected before the month-end close in the reconciliation summary with supporting notes and documentation for all items listed and corrective action taken.",
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                    "bbox": {
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                    "text": "Complete reconciliation after all possible reconciling items have been corrected.",
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                    "bbox": {
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                    "text": "Submit completed reconciliations to Controller for review and approval."
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                    "text": "Controller reviews and approves reconciliations; long-running reconciling items (more than one month outstanding) must be reviewed and addressed with the CFO.",
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            "text": "Bank Reconciliation – Merchant Depository (Bank 59)"
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            "text": "Depository",
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            "text": "Responsible position(s):",
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            "text": "Accountants without access to accounts receivable or cash",
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        {
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            "text": "Required documents and access:",
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            "level": 3
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        {
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            "type": "list",
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                "b": 391.2
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            "text": "",
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                {
                    "id": "p154.8.1",
                    "order": 15,
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                    "bbox": {
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                    "text": "Bank statements and downloaded transaction activity"
                },
                {
                    "id": "p154.8.2",
                    "order": 16,
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                    "bbox": {
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                    "text": "Banner access to cash account transactions"
                },
                {
                    "id": "p154.8.3",
                    "order": 17,
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                    "bbox": {
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                    },
                    "text": "Access to 3rd party processor transactions, e.g., CashNet, SwipeSimple, Transax etc.",
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                }
            ]
        },
        {
            "id": "p154.9",
            "order": 18,
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            "text": "Frequency and timing:",
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            "level": 3
        },
        {
            "id": "p154.10",
            "order": 19,
            "type": "list_item",
            "bbox": {
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            "text": "Monthly, by the $15^{th}$ of the month, after the soft close, i.e., after all cash entries, receipts and disbursements have been posted"
        },
        {
            "id": "p154.11",
            "order": 20,
            "type": "heading",
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            "text": "Steps:",
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            "level": 3
        },
        {
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            "text": "",
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                    "id": "p154.12.1",
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                    "bbox": {
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                    "text": "Download monthly bank statement when the bank sends notice that statements are ready for the month ended."
                },
                {
                    "id": "p154.12.2",
                    "order": 23,
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                    "bbox": {
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                    "text": "Prepare reconciliation files for each account with the bank account transaction details and Banner cash account details."
                }
            ]
        },
        {
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            "order": 24,
            "type": "list",
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                    "bbox": {
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                    "text": "FGIGLAC Banner general ledger detail"
                },
                {
                    "id": "p154.13.2",
                    "order": 26,
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                    "bbox": {
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                    "text": "TGIFEDH Accounting Feed Detail History (AR feed to GL)",
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                        {
                            "id": "p154.13.2.1",
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                            "attrs": {
                                "field_kind": "radio",
                                "label": "TGIFEDH Accounting Feed Detail History (AR feed to GL)",
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                    "bbox": {
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                    "text": "Advanced Filter, Add Fields"
                },
                {
                    "id": "p154.13.4",
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                    "text": "Transaction Date: Between beginning and end of month being reconciled",
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                {
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                    "bbox": {
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                    "text": "Account: Contains 110059"
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                    "bbox": {
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                    "text": "CashNet",
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                    "id": "p154.13.7",
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                    "bbox": {
                        "l": 124.8,
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                        "r": 208.32,
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                    "text": "SwipeSimple",
                    "marker": "○",
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                            "id": "p154.13.7.1",
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                    "text": "Transax",
                    "marker": "○",
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                    "text": "O Paper deposit files from Cashiers"
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            ]
        },
        {
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                "l": 86.88,
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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)."
        },
        {
            "id": "p154.15",
            "order": 39,
            "type": "footer",
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            "text": "Page 154",
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    ],
    "excluded_furniture": {
        "first": [],
        "last": []
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