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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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                    "text": "Evaluate debt capacity"
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                    "text": "Prioritize eligible projects",
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                    "text": "Recommend debt financed project(s) to President"
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                    "text": "Submit recommended project to Board for approval"
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            "text": "Debt Capacity Calculation (Debt Service Coverage Ratio)"
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            "text": "Responsible position(s):",
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            "text": "CFO"
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            "text": "Required documents and access:",
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            "text": "Audited financial statements",
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            "text": "Frequency and timing:",
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            "text": "At least annually in conjunction with the audit.",
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            "text": "Steps",
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            "level": 3
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            "id": "p50.11",
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            "text": "The total income before other revenues, expenses, gains or losses + depreciation expense + interest on capital asset – related debt DIVIDED by the total reduction in total bonds = reduction in total notes and capital leases + interest on capital asset – related debt"
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            "text": "Issuance"
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            "text": "Responsible position(s):",
            "level": 3
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        {
            "id": "p50.14",
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            "text": "CFO"
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            "text": "Required documents and access:",
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        {
            "id": "p50.16",
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            "text": "Board approval for debt financing"
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            "text": "Frequency and timing:",
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            "level": 3
        },
        {
            "id": "p50.18",
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            "text": "As needed for approved debt financing",
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            "text": "Steps",
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            "id": "p50.20",
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            "text": "The University will work in conjunction with The Commonwealth of Kentucky's Office of Financial Management to ensure compliance with related laws and statutes."
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            "text": "Post Issuance Compliance"
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            "level": 3
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            "text": "Controller"
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            "text": "Required documents and access:",
            "level": 3
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        {
            "id": "p50.25",
            "order": 29,
            "type": "list_item",
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            "text": "Audited financial statements",
            "marker": "•"
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            "type": "heading",
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                "l": 69.6,
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            "text": "Frequency and timing:",
            "level": 3
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            "text": "Page 50",
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