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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "Procedures ..... 46\nEndowment Investment Access Control ..... 46\nEndowment Spending Allocations ..... 46\nDebt Management ..... 48\nPolicy ..... 48\nProcedures ..... 49\nApproval for Debit Financing ..... 49\nDebt Capacity Calculation ..... 50\nIssuance ..... 50\nPost Issuance Compliance ..... 50\nCapital Planning ..... 52\nProcedures ..... 52\nFixed Assets Management ..... 56\nPolicy ..... 56\nAsset Type Descriptions ..... 57\nProcedures ..... 58\nAcquisition of Fixed Assets ..... 58\nCapitalization and Depreciation of Fixed Assets ..... 60\nPhysical Inventory ..... 63\nDisposals and Surplus Property ..... 64\nFixed Assets Adjustments ..... 66\nStudent Revenue, Accounts Receivable and Collections ..... 74\nPolicy ..... 74\nProcedures ..... 75\nMaintain Accounts Receivable Detail Codes ..... 75\nStudent Billing for Tuition and Fees ..... 76\nBill Third-party Payers ..... 77\nOther Student Billing ..... 78\nOther Non-student/Non-grant Billing ..... 78\nProcessing Student Refunds ..... 80\nCollections from Current Students ..... 80\nProcessing Student Separations ..... 81\nCollections from Former Students ..... 82",
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