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            "text": "RECORD KEEPING AND REPORTING:",
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            "text": "All deposit transactions shall be accurately recorded in the Foundation's financial records as well as the donor database, adhering to the accounting principles and guidelines of the University and the Foundation."
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            "text": "The Foundation and the authorized KSU personnel responsible for deposits shall promptly submit necessary documentation and reports to the appropriate donors/departments, thereby ensuring transparency and accountability."
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            "text": "VERIFICATION AND RECONCILIATION:",
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            "text": "The Foundation shall implement appropriate verification and reconciliation processes to ensure the accuracy and integrity of all deposit transactions. On a monthly basis, the Foundation shall provide donation receipts as confirmation of deposits, with said receipts reflecting the donor's name, deposit amount, and the fund the donations were deposited into."
        },
        {
            "id": "p3.6",
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            "text": "All deposits to the Foundation must be accurately recorded in the Foundation's financial records, adhering to the University's accounting principles and guidelines including, but not limited to, the annual audit, annual donor report, and the annual 990 filed with the IRS."
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            "text": "Regular reviews and audits of deposit records shall be conducted at least quarterly to detect any discrepancies, errors, or potentially fraudulent activities. Any identified issues shall be addressed promptly and reported to the University's Board of Regents, the Foundation's Board of Directors, and all appropriate authorities."
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            "text": "RELATED POLICIES AND DOCUMENTS:",
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                    "text": "Gift Acceptance and Donor Recognition Policy"
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                    "text": "Policy on Disbursements from the Foundation"
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                    "text": "Foundation and University Memorandum of Understanding"
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            "text": "STATUTORY OR REGULATORY REFERENCES:",
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                    "id": "p3.11.1",
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                    "bbox": {
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                    "text": "KRS 164A.550 to KRS 164A.630"
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                {
                    "id": "p3.11.2",
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                    "bbox": {
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                    "text": "KRS 273.600 to 273.645"
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    ],
    "excluded_furniture": {
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