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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "Allocating salaries.....142\nProcessing payroll.....142\nBenefits Expense Processing.....143\n941 reporting.....143\nW-2 Reporting.....143\nGeneral accounting.....144\nProcedures.....144\nJournal Voucher Approval Queue Maintenance.....144\nJournal Entries.....145\nJournal Entry Review and Approvals.....145\nMonth-End Closing.....146\nBank Reconciliation – Disbursement (Bank 56).....152\nBank Reconciliation – Federal Depository (Bank 57).....152\nBank Reconciliation – Depository (Bank 58).....153\nBank Reconciliation – Merchant Depository (Bank 59).....154\nAccounts Receivable Reconciliations.....155\nGrants Receivable Reconciliations.....156\nPrepaid Expense Reconciliations.....156\nEndowment Investment Reconciliation.....158\nFixed Assets Reconciliation.....159\nAccounts Payable Reconciliation.....160\nPayroll Liabilities Reconciliations.....161\nDeferred Revenue Reconciliations.....161\nDeposits Reconciliations.....162\nDebt Reconciliations.....163\nCensus Day Revenue Reconciliations.....163\nReconciliation Approvals.....164\nYear-end Balance Roll Forward and Accrual Period.....164\nFiscal Year-end Close.....165\nManagement financial reporting.....166\nPolicy.....166\nProcedures.....166\nSystem Testing.....168\nPage 6",
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