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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "Grants Receivable Reconciliations"
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            "text": "Responsible position(s):",
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            "text": "Accountants",
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            "text": "Required documents and access:",
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            "text": "Frequency and timing:",
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            "text": "Monthly, by the 15^{th} of the month, after soft close and grant billing has been completed",
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            "text": "Steps:",
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                    "text": "Run a report of accounts receivable aging by grantor from the grant subsidiary ledger.",
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                    "text": "Run a trial balance report of grants receivable."
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                    "text": "Compare to find any differences."
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                    "text": "Research and resolve differences.",
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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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            "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": "Prepaid Expense Reconciliations"
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            "text": "Prepaid expenses include annual insurance policies, postage accounts, and various other annual fees expensed over the course of the fiscal year or individual expenses prepaid for a future period."
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            "text": "Responsible position(s):",
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            "text": "Accountants",
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            "text": "Required documents and access:",
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                    "text": "Prepaid schedules or external system account balances"
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            "text": "Monthly, by the $15^{th}$ of the month, after soft close",
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            "text": "Page 156",
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