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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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                    "text": "DR Deferred revenue"
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                    "text": "CR Unbilled AR",
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            "text": "For unconditional grants paid in advance where the revenue was recognized with the original award, there should be no grant billing processed at month-end."
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            "text": "Payment of expenses draws down the restricted fund balance."
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                    "text": "Review and approve grant bills."
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                    "text": "Send bills to grantors or draw down from grantors for billed amounts."
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            "text": "Collections from Grantors",
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            "text": "Responsible position(s):",
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            "text": "Grant Accountant"
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            "text": "Required documents and access:",
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            "text": "Frequency and timing:",
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            "text": "Monthly",
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            "text": "Steps:",
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                    "text": "Submit requests to the grantor agency for AR balances that can be drawn down."
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                    "text": "Forward confirmations of drawdowns to Cashiers to record when deposit posts to the bank."
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                    "text": "Monitor bank activity for receipt of electronic payments – wires, ACH."
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                    "text": "Run a report of grant AR aging by grantor and follow up with grantors on past due AR:",
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                    "text": "1-30 days - send statement with payment instructions",
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                    "text": "31-60 days – send statement, follow up with phone call, email",
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            "text": "60-90 days – discontinue any new activity, notify agency of collections process"
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                    "text": "91+ days – send to collections agency",
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                    "text": "Apply grant payments to grant receivables–draws, checks, EFTs, and wire payment"
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            "text": "Grants Manager, Principal Investigator",
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            "text": "As required by grant agreement",
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            "text": "Page 92",
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            "text": "Steps:",
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    "excluded_furniture": {
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