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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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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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            "text": "Responsible position(s):",
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                    "text": "CFO serves as backup"
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                    "text": "VP Advancement",
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            "text": "Required documents and access:",
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            "text": "Investment performance reports"
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            "text": "Frequency and timing:",
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            "text": "Quarterly, on the $1^{st}$ of each quarter"
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            "text": "Steps:",
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            "text": "CFO:",
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            "text": "Calculates the quarterly spending distribution amount based on the policy."
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                    "text": "Provides calculated spending distribution amount to VP Advancement to initiate investment withdrawal.",
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                    "text": "VP Advancement initiates withdrawal request with the investment manager, copying the CFO, Controller, Accountant, and Cashier.",
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                    "text": "CFO approves withdrawal request with investment manager (dual approval)."
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                    "text": "Cashier records cash receipt for spending distribution and management fees to endowment investment clearing account using a Detail Code.",
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            "text": "DR depository cash 990000 Bank Fund -11XX Depository Bank Account"
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        {
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            "text": "○ CR clearing account 610000 Pooled Endowment – 29XX Clearing Account",
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            "text": "• Accountant:",
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            "text": "o Records journal entry for spending distribution disbursements from clearing accounts to spending accounts from details provided in month-end investment reports."
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                    "text": "Spendable allocation to spending accounts:",
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                    "text": "CR 26XXX0 Endowment Spendable fund – ORGN – 86XX Spending Distribution - PROG"
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