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doc16417 business-manual.pdf
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Page 1
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1 · HEADER
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3 · FIGURE
4 · TITLE
5 · FOOTER
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36 · FOOTER
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Page 4
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2 · TEXT
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Page 5
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Page 6
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"text": "The accounting procedures used by Kentucky State University (KSU, the university) conform to Generally Accepted Accounting Principles (GAAP) as prescribed by the Governmental Accounting Standards Board (GASB), including Statement No. 34 Basic Financial Statement and Management's Discussion and Analysis for State and Local Governments, and Statement No. 35, Basic Financial Statements and Management's Discussion and Analysis of Public Colleges and Universities, issued June and November 1999, respectively. The University reports as a Business Type Activity (BTA), as defined by GASB Statement No. 35. BTA's are those activities financed in whole or in part by fees charged to external parties for goods and services."
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Page 19
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Page 28
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Page 29
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1 · HEADER
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3
4 · LIST
5
6
7
8
9
10
11
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22 · TEXT
23 · TEXT
24 · LIST
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27 · TEXT
28 · LIST
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41 · TEXT
42 · LIST
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47 · FOOTER
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Page 35
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"text": "Responsible position(s):",
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},
{
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},
{
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},
{
"id": "p40.13.19",
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"text": "Bank 09 State Account",
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},
{
"id": "p40.13.20",
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"colspan": 1
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},
{
"id": "p40.13.21",
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"text": "Review General account activity in Banner and categorize transactions based on source, i.e. transactions from the Cashier account (Bank 58) are inflows from student payments",
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"text": "o Pull report for Bank 60 out of FGRGLTA. Other Bank account reports may be necessary in future steps."
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"text": "Once in the FGRGLTA screen, the report can be accessed by completing the following:"
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"text": "Printer = DATABASE"
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"text": "Parameter Values = (see below for example, Bank 60 is account code 110060)"
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"text": "Page 40",
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Page 41
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1 · HEADER
2 · TEXT
3 · TEXT
4 · FIGURE
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9 · LIST_ITEM
10 · FOOTER
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"text": "13-SEP-2023 03:24:40 PM Kentucky State University\nFISCAL YEAR 2024 General Ledger Detail Transact\nFrom 01-AUG-2023 To 31-AUG-2023"
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"text": "PARAMETER SEQUENCE NUMBER: 877815\nFISCAL YEAR: 2024\nCHART OF ACCOUNTS: 1\nFROM FUND: 990000\nTO FUND: 990000\nFROM ACCOUNT: 110060\nTO ACCOUNT: 110060\nFROM: 01-AUG-2023\nTO: 31-AUG-2023\nINCLUDE ACCRUAL: Y\nPRINT FUND TOTALS: Y\nNUMBER OF PRINTED LINES PER PAGE: 55\nRECORD COUNT: 1",
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"text": "Categorize transactions in Bank 60 according to type of transaction. Sometimes transfers will list the other bank account, if not then FGRGLTA can be repeated for other accounts. Below is a summary of the cash accounts."
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Page 42
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{
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},
{
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"text": "110052",
"attrs": {
"row": 3,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.45",
"order": 47,
"type": "table_cell",
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"l": 140.64,
"t": 639.408,
"r": 175.32,
"b": 613.584
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"text": "110053",
"attrs": {
"row": 3,
"col": 2,
"rowspan": 1,
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}
},
{
"id": "p42.2.46",
"order": 48,
"type": "table_cell",
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"r": 210,
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"text": "110054",
"attrs": {
"row": 3,
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"rowspan": 1,
"colspan": 1
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},
{
"id": "p42.2.47",
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"text": "110055",
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},
{
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"type": "table_cell",
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"text": "110056",
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{
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"text": "110058",
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{
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"t": 639.408,
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"text": "110059",
"attrs": {
"row": 3,
"col": 8,
"rowspan": 1,
"colspan": 1
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{
"id": "p42.2.52",
"order": 54,
"type": "table_cell",
"bbox": {
"l": 383.4,
"t": 639.408,
"r": 418.08,
"b": 613.584
},
"text": "110060",
"attrs": {
"row": 3,
"col": 9,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.53",
"order": 55,
"type": "table_cell",
"bbox": {
"l": 418.08,
"t": 639.408,
"r": 452.76,
"b": 613.584
},
"text": "110009",
"attrs": {
"row": 3,
"col": 10,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.54",
"order": 56,
"type": "table_cell",
"bbox": {
"l": 452.76,
"t": 639.408,
"r": 487.44,
"b": 613.584
},
"text": "110020",
"attrs": {
"row": 3,
"col": 11,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.55",
"order": 57,
"type": "table_cell",
"bbox": {
"l": 487.44,
"t": 639.408,
"r": 522.12,
"b": 613.584
},
"text": "110029",
"attrs": {
"row": 3,
"col": 12,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.56",
"order": 58,
"type": "table_cell",
"bbox": {
"l": 522.12,
"t": 639.408,
"r": 556.8,
"b": 613.584
},
"text": "",
"attrs": {
"row": 3,
"col": 13,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.57",
"order": 59,
"type": "table_cell",
"bbox": {
"l": 71.28,
"t": 613.584,
"r": 105.96,
"b": 587.76
},
"text": "Purpose",
"attrs": {
"row": 4,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.58",
"order": 60,
"type": "table_cell",
"bbox": {
"l": 105.96,
"t": 613.584,
"r": 140.64,
"b": 587.76
},
"text": "Perkins account;\\nDeposits are received from ECSI for Perkins loans. Not a sweep account.",
"attrs": {
"row": 4,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.59",
"order": 61,
"type": "table_cell",
"bbox": {
"l": 140.64,
"t": 613.584,
"r": 175.32,
"b": 587.76
},
"text": "Foreign exchange student payments and international wires are deposited here.\\nVery rarely used and is not a sweep account.",
"attrs": {
"row": 4,
"col": 2,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.60",
"order": 62,
"type": "table_cell",
"bbox": {
"l": 175.32,
"t": 613.584,
"r": 210,
"b": 587.76
},
"text": "Federal Direct Loans are received here.\\nAccount sweeps to bank 0720 (60).",
"attrs": {
"row": 4,
"col": 3,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.61",
"order": 63,
"type": "table_cell",
"bbox": {
"l": 210,
"t": 613.584,
"r": 244.68,
"b": 587.76
},
"text": "Old payroll account; account is no longer in use but kept open due to checks.",
"attrs": {
"row": 4,
"col": 4,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.62",
"order": 64,
"type": "table_cell",
"bbox": {
"l": 244.68,
"t": 613.584,
"r": 279.36,
"b": 587.76
},
"text": "Vendor payments for AP and Payroll. This is the only account payments are sent from.\\nSweeps to bank 0720 (60).",
"attrs": {
"row": 4,
"col": 5,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.63",
"order": 65,
"type": "table_cell",
"bbox": {
"l": 279.36,
"t": 613.584,
"r": 314.04,
"b": 587.76
},
"text": "Federal grants, Federal scholarships & VA funds are deposited here.\\nSweeps to bank 0720 (60).",
"attrs": {
"row": 4,
"col": 6,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.64",
"order": 66,
"type": "table_cell",
"bbox": {
"l": 314.04,
"t": 613.584,
"r": 348.72,
"b": 587.76
},
"text": "University accounts for cashiers. All cash and checks received at the University are deposited here as well as state payments. This account sweeps to bank 0720 (60).",
"attrs": {
"row": 4,
"col": 7,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.65",
"order": 67,
"type": "table_cell",
"bbox": {
"l": 348.72,
"t": 613.584,
"r": 383.4,
"b": 587.76
},
"text": "Merchant account; all credit cards should flow through this account. This account also pays the fees for credit card processing and will debit the account around the 10th. This is a sweep account to bank 0720 (60).",
"attrs": {
"row": 4,
"col": 8,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.66",
"order": 68,
"type": "table_cell",
"bbox": {
"l": 383.4,
"t": 613.584,
"r": 418.08,
"b": 587.76
},
"text": "General account;\\nUsed as a depository account and is where all other accounts sweep to.",
"attrs": {
"row": 4,
"col": 9,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.67",
"order": 69,
"type": "table_cell",
"bbox": {
"l": 418.08,
"t": 613.584,
"r": 452.76,
"b": 587.76
},
"text": "",
"attrs": {
"row": 4,
"col": 10,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.68",
"order": 70,
"type": "table_cell",
"bbox": {
"l": 452.76,
"t": 613.584,
"r": 487.44,
"b": 587.76
},
"text": "",
"attrs": {
"row": 4,
"col": 11,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.69",
"order": 71,
"type": "table_cell",
"bbox": {
"l": 487.44,
"t": 613.584,
"r": 522.12,
"b": 587.76
},
"text": "",
"attrs": {
"row": 4,
"col": 12,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.2.70",
"order": 72,
"type": "table_cell",
"bbox": {
"l": 522.12,
"t": 613.584,
"r": 556.8,
"b": 587.76
},
"text": "",
"attrs": {
"row": 4,
"col": 13,
"rowspan": 1,
"colspan": 1
}
}
]
},
{
"id": "p42.3",
"order": 73,
"type": "list_item",
"bbox": {
"l": 86.88,
"t": 576.975,
"r": 387.84,
"b": 562.8
},
"text": "Obtain details on vendor transactions for selected vendors"
},
{
"id": "p42.4",
"order": 74,
"type": "text",
"bbox": {
"l": 123.6,
"t": 560.64,
"r": 513.6,
"b": 518.88
},
"text": "Details on vendors for outflows can be found in FAIVNDH and can be added to Support tab. Put in the vendor # and fiscal year and then click Go. Then, find invoices with a check date in the month of the forecast"
},
{
"id": "p42.5",
"order": 75,
"type": "table",
"bbox": {
"l": 73.44,
"t": 512.16,
"r": 590.4,
"b": 409.2
},
"text": "",
"attrs": {
"block_label": "table",
"n_rows": 9,
"n_cols": 11,
"integrity": {
"skipped": "no_text_layer"
}
},
"children": [
{
"id": "p42.5.1",
"order": 76,
"type": "table_cell",
"bbox": {
"l": 73.44,
"t": 512.16,
"r": 120.4364,
"b": 500.72
},
"text": "Vendor Invoice",
"attrs": {
"row": 0,
"col": 0,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.2",
"order": 77,
"type": "table_cell",
"bbox": {
"l": 120.4364,
"t": 512.16,
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"b": 500.72
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"text": "Invoice",
"attrs": {
"row": 0,
"col": 1,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.3",
"order": 78,
"type": "table_cell",
"bbox": {
"l": 167.4327,
"t": 512.16,
"r": 214.4291,
"b": 500.72
},
"text": "Approval",
"attrs": {
"row": 0,
"col": 2,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.4",
"order": 79,
"type": "table_cell",
"bbox": {
"l": 214.4291,
"t": 512.16,
"r": 261.4255,
"b": 500.72
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"text": "Multiple",
"attrs": {
"row": 0,
"col": 3,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.5",
"order": 80,
"type": "table_cell",
"bbox": {
"l": 261.4255,
"t": 512.16,
"r": 308.4218,
"b": 500.72
},
"text": "Credit Memo",
"attrs": {
"row": 0,
"col": 4,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.6",
"order": 81,
"type": "table_cell",
"bbox": {
"l": 308.4218,
"t": 512.16,
"r": 355.4182,
"b": 500.72
},
"text": "Open/Paid",
"attrs": {
"row": 0,
"col": 5,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.7",
"order": 82,
"type": "table_cell",
"bbox": {
"l": 355.4182,
"t": 512.16,
"r": 402.4145,
"b": 500.72
},
"text": "Cancel",
"attrs": {
"row": 0,
"col": 6,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.8",
"order": 83,
"type": "table_cell",
"bbox": {
"l": 402.4145,
"t": 512.16,
"r": 449.4109,
"b": 500.72
},
"text": "Vendor Invoice Amount",
"attrs": {
"row": 0,
"col": 7,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.9",
"order": 84,
"type": "table_cell",
"bbox": {
"l": 449.4109,
"t": 512.16,
"r": 496.4073,
"b": 500.72
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"text": "Due Date",
"attrs": {
"row": 0,
"col": 8,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.10",
"order": 85,
"type": "table_cell",
"bbox": {
"l": 496.4073,
"t": 512.16,
"r": 543.4036,
"b": 500.72
},
"text": "Check Date",
"attrs": {
"row": 0,
"col": 9,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.11",
"order": 86,
"type": "table_cell",
"bbox": {
"l": 543.4036,
"t": 512.16,
"r": 590.4,
"b": 500.72
},
"text": "Check Number",
"attrs": {
"row": 0,
"col": 10,
"rowspan": 1,
"colspan": 1,
"column_header": true,
"header_source": "heuristic"
}
},
{
"id": "p42.5.12",
"order": 87,
"type": "table_cell",
"bbox": {
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"t": 500.72,
"r": 120.4364,
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"text": "898493615059",
"attrs": {
"row": 1,
"col": 0,
"rowspan": 1,
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},
{
"id": "p42.5.13",
"order": 88,
"type": "table_cell",
"bbox": {
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"text": "10170089",
"attrs": {
"row": 1,
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},
{
"id": "p42.5.14",
"order": 89,
"type": "table_cell",
"bbox": {
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"text": "YES",
"attrs": {
"row": 1,
"col": 2,
"rowspan": 1,
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}
},
{
"id": "p42.5.15",
"order": 90,
"type": "table_cell",
"bbox": {
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"text": "NO",
"attrs": {
"row": 1,
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}
},
{
"id": "p42.5.16",
"order": 91,
"type": "table_cell",
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"text": "NO",
"attrs": {
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}
},
{
"id": "p42.5.17",
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"type": "table_cell",
"bbox": {
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"text": "PAID",
"attrs": {
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}
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{
"id": "p42.5.18",
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},
{
"id": "p42.5.19",
"order": 94,
"type": "table_cell",
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"text": "212,036.23",
"attrs": {
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},
{
"id": "p42.5.20",
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"type": "table_cell",
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"text": "07/31/2023",
"attrs": {
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},
{
"id": "p42.5.21",
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"text": "07/31/2023",
"attrs": {
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{
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"text": "00136827",
"attrs": {
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}
},
{
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"type": "table_cell",
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},
"text": "898496357044",
"attrs": {
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"col": 0,
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{
"id": "p42.5.24",
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"bbox": {
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"text": "10170090",
"attrs": {
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{
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"type": "table_cell",
"bbox": {
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"b": 477.84
},
"text": "YES",
"attrs": {
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"col": 2,
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}
},
{
"id": "p42.5.26",
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"type": "table_cell",
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},
"text": "NO",
"attrs": {
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},
{
"id": "p42.5.27",
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"attrs": {
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},
{
"id": "p42.5.28",
"order": 103,
"type": "table_cell",
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"t": 489.28,
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"b": 477.84
},
"text": "PAID",
"attrs": {
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"col": 5,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.5.29",
"order": 104,
"type": "table_cell",
"bbox": {
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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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Page 48
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"text": "Reconciles endowment account as usual (see month-end reconciliations) which records these disbursements from the endowment investment account and adjusts the market value of each endowment."
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"text": "To fulfill its mission, the University must make ongoing strategic capital investments in academic, student life, and other plant facilities using an appropriate mix of funding sources including state bonds and appropriations, philanthropy, and capital leases."
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"text": "The purpose of the policy is to provide guidance on the strategic use of debt and to ensure the appropriate mix of funding sources are considered and utilized. Debt is a valuable source of capital project financing but should be limited to projects that relate to the mission and strategic objectives of the University. The amount of debt incurred has an impact on the financial health of the University and its credit rating."
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"text": "Projects to be considered for debt financing must relate, directly or indirectly, to the mission of the University."
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"text": "The University shall maximize the use of philanthropy, grants, state appropriations and state bonds to fund capital projects, strategically using taxable and tax-exempt debt to provide additional resources to support mission-critical investments. The University will consider other funding opportunities when appropriate and advantageous to the University. An evaluation of such financing strategies will include a comprehensive assessment of the risks, costs and benefits specific to the project, the University resources at-large and the overall debt portfolio."
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"text": "A Debt Management Committee consisting of the CFO, Director of Facilities and Capital Planning, Provost, and General Counsel will meet regularly to review the university's debt capacity and present recommendations to the President for projects to be funded with debt financing."
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"text": "The Director of Facilities and Capital Planning is responsible for estimating and defining capital project costs and maintaining a list of potential projects under consideration. The Vice President for Finance/CFO is responsible for developing university-wide capital planning documents for the current year, current biennium and the six-year capital plan."
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"text": "Projects considered for debt financing must consider project expenses and incremental operating costs and revenues. The net present value of each project will be calculated by summing the discounted value of the annual net project cash flows over the life of the project."
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"text": "The CFO shall regularly monitor the debt capacity and maintain a schedule of current and forecasted debt and associated payment of principal, interest, and fees. The CFO is responsible for the administration of all aspects of debt financing, including accounting, reporting and coordination with financial advisors, underwriters, bond counsel and rating agencies to issue new debt or refinance existing debt."
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"text": "The University will assess its ability to absorb additional fixed capital costs while maintaining overall financial health considering the ability to repay debt from operating revenues and still fulfill the University's mission. To support the evaluation of the debt capacity, the University will utilize the Moody's Investors Service higher education scorecard based on the most recent fiscal year-end audited financial statements."
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"text": "The University will continuously monitor its outstanding debt portfolio for refunding and/or restructuring opportunities. In analyzing possible refunding candidates, the University will consider the net present value savings as a percentage of refunded debt as well as the potential cash flow savings from the refunding. A refunding may also be considered if it relieves the University of certain limitations, covenants, payment obligations, or reserve requirements."
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"text": "The University will maintain ongoing communication and interaction with the rating agencies to inform the agencies about the general credit structure and financial performance of the University to maintain an acceptable credit rating."
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"text": "The University will monitor its debt portfolio to remain within compliance of federal and state law to maintain the tax-exempt status. All required continuing disclosures shall be timely filed."
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"text": "After bid closes, State Buyer, design consultants, DECA Project Manager, and Capital Projects Manager review bids and select contractor (low bid)."
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"type": "text",
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"text": "State Buyer awards contract."
},
{
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"order": 12,
"type": "list",
"bbox": {
"l": 86.4,
"t": 612.72,
"r": 508.08,
"b": 555.6
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"text": "The selected contractor commences the project.",
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"text": "Capital Projects Manager holds progress meetings semimonthly with DECA Project Manager during construction phase."
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"text": "Obtain invoice copies from Capital Projects Manager; contractors submit invoices which are approved and paid directly by the state."
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{
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"order": 18,
"type": "text",
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"text": "Record construction in Progress (CIP) costs during construction as invoices are received, or transfers occur, at least weekly."
},
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"t": 496.289,
"r": 456.48,
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"text": "Journal voucher type CR05 to Bank 29, DR capital expense"
},
{
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"order": 20,
"type": "text",
"bbox": {
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"text": "Record transfers to/from Banner state accounts."
},
{
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"type": "list_item",
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"l": 158.88,
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"text": "Journal voucher DR capital project fund, CR Bank 29"
},
{
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"order": 22,
"type": "text",
"bbox": {
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"text": "Reconcile Banner CIP expenses to eMARS statements monthly to ensure all CIP has been recorded."
},
{
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"order": 23,
"type": "list",
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"t": 423.769,
"r": 536.4,
"b": 352.08
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"text": "DR CIP,",
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"text": "CR state capital grant revenue, grant revenue, or prepaids for amounts remitted to 132Y account, or payable to state for moneys to be sent to state 132Y",
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"type": "text",
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"text": "Post grant receivable invoice."
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"text": "Draw to draw funds from grantor (G-5 or other grant invoice)."
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"bbox": {
"l": 123.12,
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"text": "Notify cashier to expect payment and apply to receivable (see Cash Receipts section for posting of grant payments).",
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"id": "p54.16.1.1",
"order": 33,
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"text": "Capital Projects Manager wraps up the construction phase when the contractor completes the project."
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"text": "Complete punch lists with construction contractor to ensure final project meets all specifications.",
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"text": "Obtain appropriate occupancy certificates."
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"text": "Request OSBD to submit a form SAS-5 to transfer the unobligated balance of the project budget back to the funding source.",
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"order": 42,
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"text": "Submit a form SAS-14 to inactivate the project account.",
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"text": "Fixed Assets Accountant capitalizes the project when the capital construction project is completed, all expenses have been paid, and OSBD has inactivated the project account."
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},
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"text": "Reconcile the total project cost between the final eMARS report from the state and the Banner CIP account."
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"type": "text",
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"text": "Summarize and document all expenses in the document management system."
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"text": "Capitalizes the non-procurement additions to fixed assets (see Fixed Assets Management section)."
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"text": "○ Notify the Controller to inactivate the Banner FOAP upon project completion (see General Ledger and Chart of Accounts section).",
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"text": "Fixed assets are tangible or intangible assets used in normal business operations, not held for resale, and have a useful life of over one year. These assets are accounted for at a historical cost, and all assets, except for land and works of art, are subject to depreciation. Departments are responsible for the care, maintenance, and use of all long-lived assets in their custody."
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"text": "The University capitalizes all assets with a value of more than $5,000 and a useful life of more than one year. Fixed assets are valued at acquisition cost which includes the purchase price or construction cost, net value of any assets given in exchange (trade-ins), as well as costs incurred to place the asset in its intended location in an operable condition, such as shipping, installation, site preparation, legal costs, etc. In the case of donated assets, the value is set at the fair market value at the date of the gift, if determinable, or the appraised value."
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"text": "Renovations to buildings, infrastructure, and land improvements that significantly increase the value or extend the structure's useful life are capitalized. Routine repairs and maintenance are expensed in the year in which the expense is incurred."
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"text": "Construction expenses related to ongoing projects are recorded as Construction in Progress and are not depreciated until construction is complete and the asset is placed in service."
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"text": "Durable goods with an acquisition cost of less than $5,000 or goods with an acquisition cost of greater than $5,000 and useful life of less than one year will be expensed in the year purchased."
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"text": "All capital equipment and projects, regardless of the funding source, shall be presented to the Board of Regents for approval in an annual capital budget. This includes gifts-in-kind of fixed assets and donations of services to improve facilities. The annual capital budget should include a designated amount of discretionary authority granted to the President to approve capital purchases not included in the capital budget to manage unplanned equipment and project acquisitions."
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"text": "Asset Type\nLand\nLand improvements\nBuildings\nBuilding improvements\nLibrary holdings\nWorks of art (held for exhibition, not resale)\nEnterprise Resource Planning (ERP) software",
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"text": "Fixed asset purchases that meet the university's capitalization threshold as defined by policy must be included in the board-approved annual capital budget or approved under the President's discretionary authority. Fixed assets purchases must be charged to capital expense accounts."
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27 · FOOTER
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"text": "Expenses that do not meet the policy definition of a fixed asset may not be charged to capital expense accounts and expenses that do meet the policy definition of a fixed asset may not be charged to operating expense accounts."
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"text": "Requester – department purchasing fixed asset"
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"text": "Requester submits a requisition to purchase a board-approved fixed asset. If the purchase is not included in the approved capital budget plan, the requester requires the President to approve the purchase. The requisition follows the normal purchasing approvals (see Requisitions and Purchase Orders section).",
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"text": "Sources the capital asset, if not already sourced by the requester, with quotes, bids, or a formal RFP award, if applicable, according to purchasing procedures (see Purchasing section)."
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"text": "Creates the purchase order for the capital asset, combining all capitalizable expenses in one line item with a concise description that easily identifies the asset.",
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"text": "All components of the purchase that will be capitalized must be charged to a capital expense account, e.g. asset, shipping, installation, taxes, calibration, site preparation, etc. and included in the single line item."
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Page 60
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"text": "Vendor sends the invoice to Accounts Payable for payment."
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"text": "This monthly process creates the accounting entries to convert capital expenses to assets in the general ledger and records the accounting entries to expense and accumulate depreciation for these assets over their useful life."
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"text": "o Run a report of invoiced purchases from capital expense accounts since the last report."
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"text": "If multiple O-tags make up a single asset (e.g. if the line item detail did not get consolidated on the purchase order), the full value of the asset can be added to one O-tag and all other O-tags can be deleted. Alternatively, individual O-tags may be capitalized then attached to the main asset O-tag to ensure all O-tag amounts are combined into the net book value of the asset."
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"text": "o Run queries (Argos or Banner) to compare capital expense to O-tags to make sure all capital expenses are to be capitalized."
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"text": "Delete O-tags on non-capital items and reclassify expenses to non-capital expense accounts."
},
{
"id": "p61.5",
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"type": "list",
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"type": "list_item",
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},
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"order": 7,
"type": "list_item",
"bbox": {
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"t": 643.005,
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},
{
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"type": "list_item",
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"t": 627.755,
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"b": 614.16
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},
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"type": "list_item",
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"t": 612.0889999999999,
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"text": "FGAJVCD Journal Voucher Entry"
},
{
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"order": 10,
"type": "list_item",
"bbox": {
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"t": 597.975,
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"text": "Credit capital expense account and debit non-capital expense account.",
"marker": "-"
},
{
"id": "p61.5.6",
"order": 11,
"type": "list_item",
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"text": "Communicate back to all responsible parties, requesters and approvers, to:"
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{
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"type": "list_item",
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"text": "Define the requirements of a capital expense."
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"text": "Explain why the expense was not capital, and"
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"type": "list_item",
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"text": "Send all details for vehicles acquisition to CFO's office to be added to insurance.",
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"type": "form_field",
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"text": "Calculate the total acquisition cost from the invoice(s) for the asset.",
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"type": "form_field",
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Page 62
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]
},
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"type": "heading",
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},
"text": "- Make/Model/Serial Number:",
"level": 3
},
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"order": 23,
"type": "list",
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"t": 524.229,
"r": 527.433,
"b": 450.548
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{
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"type": "list_item",
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"text": "In Service Date: date asset was put in service, if known, or invoice date"
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{
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"type": "list_item",
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},
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},
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},
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"text": "Custodian ID: person responsible for care of asset (F8 for list)"
},
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"type": "list_item",
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"text": "Ensure depreciation posting indicator shows Post Deprec."
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]
},
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"type": "text",
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},
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"order": 42,
"type": "text",
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"type": "list",
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"text": "Building renovations: Building/Description – Year, e.g., Hume Hall/Roof – 2025, Bell Gymnasium/Locker Rooms - 2012",
"marker": "•"
},
{
"id": "p62.15.3",
"order": 46,
"type": "list_item",
"bbox": {
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"t": 169.60500000000002,
"r": 510.24,
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"text": "Land improvements: Location/Description - Year, e.g., Alumni Stadium/Turf – 2023, ASB/Landscaping – 2022"
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]
},
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"id": "p62.16",
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"type": "text",
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{
"id": "p62.17",
"order": 48,
"type": "list_item",
"bbox": {
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"r": 378,
"b": 96.96
},
"text": "Capitalize non-procurement assets, such as gifts in kind.",
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},
{
"id": "p62.18",
"order": 49,
"type": "text",
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"text": "Obtain valuation documentation including third-party appraisals when required."
},
{
"id": "p62.19",
"order": 50,
"type": "footer",
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"l": 501.6,
"t": 61.44,
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},
"text": "Page 62",
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Page 63
43 item(s)
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1 · HEADER
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3 · LIST
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5
6
7
8
9
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12 · HEADING
13 · LIST
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18 · LIST
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23 · HEADING
24 · LIST
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32 · TEXT
33 · HEADING
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37 · HEADING
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43 · FOOTER
Page 63 JSON
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"text": "FFADEPR Fixed Asset Depreciation",
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"text": "Report type: Detail"
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"text": "Save."
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"text": "Reconcile capital equity account to capital expense accounts; these should balance to zero."
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"text": "Custodians conduct an annual physical inventory of assets under their care to confirm the existence, condition, and location of the University's fixed assets. Change to an asset's condition or location will be reported to the accounting office."
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Page 64
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Page 64 JSON
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"text": "Asset custodians return confirmation of fixed assets and confirm the existence, condition, location, and notes of any items that are not located or no longer serviceable.",
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"text": "Fixed Assets Accountant updates the condition and location of serviceable assets from physical inventory reports."
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"text": "Fixed Assets Accountant conducts an annual physical inventory of a sample of capital assets."
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"text": "Select approximately 1/3 of all fixed assets on a rotating basis to ensure all assets are verified every three years."
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"text": "Verify the existence, condition, location, responsible department, and custodian for the selected assets.",
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"text": "Disposal of assets (lost, stolen, destroyed, transferred, retired, or sold) will be reported to the accounting office with all available documentation regarding the identification of the asset and the details of the disposal."
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"text": "Fixed assets that are not located in the annual physical inventory will be investigated and reported as lost or stolen to Public Safety, department management, and the Fixed Assets Accountant."
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"text": "Departments are not permitted to discard, donate, or sell tagged capital assets. The Purchasing Department retains sole authority to redistribute marketable surplus property to other departments on campus, to other government agencies, or to sell at public auctions or by sealed bids. Proceeds from sales of university assets are recorded in the University's general fund."
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Page 65
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"text": "Disposal of assets purchased with land grant or other restricted funds requires the approval of the responsible compliance office."
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"text": "Items sold by public auction or sealed bid with proceeds deposited to general fund,"
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"text": "Items donated items to another government agency,"
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"text": "Upon Registration students are obligated to clear their account balances completely by the designated semester due dates, irrespective of whether they have received a statement notification. Students must sign a Statement of Student Financial Responsibility at the start of each semester. Students who do not meet the financial aid requirements or who are unable to pay their entire balance by the published deadlines must establish a payment plan."
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"text": "As needed for new detail codes, reviewed and updated at least annually"
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"text": "Create new detail codes as needed with appropriate GL accounting."
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"text": "TSADETC Detail Code Control Page – Student"
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"text": "TFADETC Detail Code Control Page – Finance",
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"text": "All student billing is posted through the accounting receivable system with input from the registration, financial aid, and auxiliary service systems. Before term billing can begin, all areas that affect billing must complete their processes – Registrar must complete registration for all returning and incoming students, Residence Life must assign housing to all on-campus students, Auxiliary Services must assign all meal plans, Financial Aid must award scholarships and other financial aid to students, parking and other student fees must be assessed by the respective areas. This manual does not include these steps which fall outside of the business office."
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"text": "By Term, prior to August (Fall), January (Spring), May (Summer)"
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Page 80
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Page 80 JSON
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"text": "Page 80",
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Page 81
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Page 81 JSON
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"text": "Notify students who have not made payment arrangements by the payment deadline date that they will be disenrolled on a specified date."
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"text": "Contact all current students with past du accounts by phone, email, text to determine if there are any issues that can be resolved, e.g. pending financial aid.",
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"text": "An official withdrawal occurs when an enrolled student decides they must leave after the term begins and they have attended at least one class. They must notify the University and cease attendance in all classes and/or academic activities."
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"text": "Request Financial Aid to determine if there is an applicable financial aid refund calculation (R2T4).",
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"text": "Run a financial aid update to post all changes to the student's account, if applicable."
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"text": "Request campus departments to determine if the student has any outstanding fees or fines to be billed to their account:"
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"text": "Apply any remaining deposits to any outstanding receivable balances."
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"text": "Refund any remaining deposits after all charges have been satisfied within 14 days of withdrawal.",
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"text": "Transfer any remaining receivable balances due to an in-house collection accounts receivable."
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"text": "Sample text: Enclosed please find a statement of your balance due of $X after your withdrawal from KSU on DATE. Please pay this balance by the date indicated. Contact us if you have any questions or would like to propose a payment plan."
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"text": "Forward to employee responsible for non-current (former) student collections."
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"text": "Collections from Former Students",
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"text": "When a student is no longer enrolled and has outstanding balances on any accounts receivable types, the university will perform its due diligence in attempting to collect the balance due on the account before placing it with a collection agency. Former students can work with the university to develop a mutually satisfactory repayment plan."
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"text": "If the former student does not respond to inquiries or does not cooperate with efforts to resolve the past due balance, the university will proceed with formal collection action. When an account is referred to an outside collection agency, the agency reports to national credit bureaus. This may create difficulties for the student when later applying for credit."
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Page 86
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Page 87
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Page 91
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"text": "I he University defines its indirect costs and documents the procedures for allocating administrative salaries and other indirect costs to various programs in a consistent manner. Grants for which indirect costs are allowed are assigned either the rate specified in the University’s Negotiated Indirect Cost Rate Agreement (NICRA) applicable to personnel costs, the de minimis 15% rate for federal grants and contracts, or other rate as specified in the grant agreement."
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"text": "Only those areas authorized by the CFO as a collection point may handle cash receipts (check or cash). Any receipts collected must be delivered daily to the Bursar's Office."
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"text": "These procedures are to ensure safe handling of all cash receipts and accurate classification of receipts. Currently the Cashiers and Bursar report to the VP for Student Affairs rather than to the VP for Finance and Administration (recommended)."
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Page 97
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"text": "Purchases will be reviewed for allowability of costs in accordance with Subpart E – Cost Principles of Title 2 CFR 200 and the terms and conditions of the Federal award prior to authorization and payment."
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"text": "Any employee who commits the University to expenditures without proper authorization may be held personally liable for the expenditure and may be subject to disciplinary measures up to and including termination of employment, and criminal and civil penalties."
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"text": "Daily, as needed"
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"text": "A Vendor requests to be added to the master vendor list by submitting a Vendor Registration Form and W-9 Request for Taxpayer Identification Number to Purchasing. Links to the forms are posted on the Purchasing website. A requester may identify a vendor they want to use that is not already in Banner and ask the vendor to submit the required forms."
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{
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"type": "list_item",
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"text": "Validate all new vendors (construction vendors for capital projects are validated by the state FAC/DECA)."
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"type": "text",
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"text": "Perform Taxpayer Identification Number (TIN) Matching with the IRS"
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{
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"type": "list",
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"type": "list_item",
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"text": "Log into e-Services | Internal Revenue Service (irs.gov)",
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},
{
"id": "p104.8.3",
"order": 12,
"type": "list_item",
"bbox": {
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"t": 507.539,
"r": 296.4,
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"text": "Select your organization"
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{
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"order": 13,
"type": "list_item",
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"text": "Accept Terms of Agreement"
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"type": "list_item",
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"text": "Begin Interactive TIN Session"
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"id": "p104.8.6",
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"type": "list_item",
"bbox": {
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"text": "Select TIN Type: SSN, EIN, or Unknown",
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"order": 16,
"type": "list_item",
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"type": "list_item",
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"text": "Enter Last Name or Business Name"
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"text": "Add – you can match multiple vendors in one session",
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"text": "Perform a Business Search on the Kentucky Secretary of State (KY SOS) to determine whether a business is in good standing. This process is not required for individuals."
},
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"text": "Go to Kentucky Secretary of State Business Entity Search website Kentucky:\n Secretary of State - Online Services",
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"text": "Results to validate business should be Active status and Good standing. If not, contact the vendor for updated information.",
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"text": "Page 104",
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Page 105
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1 · HEADER
2 · TEXT
3 · LIST
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16 · HEADING
17
18 · LIST
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29 · LIST
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44 · FOOTER
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"text": "If a tax ID exists in Banner, entities/persons will be listed with their Banner ID. If the name is the same, update the vendor utilizing with the next step for new vendors. If the name is different, it must be updated separately as an alias for the existing name."
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"text": "Update remaining items utilizing with the next step for new vendors"
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"text": "○ FTMVEND Vendor Maintenance",
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"text": "• More Details:",
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Page 106
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"text": "especially for address changes"
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"type": "list_item",
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"t": 379.935,
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"text": "Email: add as many as needed"
},
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"order": 36,
"type": "heading",
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"l": 231.84,
"t": 363.12,
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"b": 351.12
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"text": "○ Email Type:",
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"type": "form_field",
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"l": 231.84,
"t": 363.12,
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"label": "○ Email Type:",
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"text": "BUS: used for purchasing"
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"text": "EFT: required for vendors paid by direct deposit for payment confirmations"
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"text": "Add direct deposit information for vendors that have provided it.",
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"type": "text",
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"text": "GXADIRD Direct Deposit Recipient"
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"text": "Bank Routing: from Vendor Registration Form; if bank does not exist in Banner, insert a new record on:"
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"text": "GXVDIRD Bank Routing Number Validation Table"
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"order": 47,
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"r": 538.32,
"b": 190.56
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"text": "Validate the ABA Routing number on ABA Routing Number Lookup (1 of 2)",
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"type": "link",
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"text": "of 2)",
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"type": "text",
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"text": "Enter Financial Institution Name, City and State"
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"type": "text",
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"text": "○ Search",
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"text": "Copy and paste Bank Name and Routing Number to Banner"
},
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"l": 159.36,
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"text": "Accounts Payable and/or Payroll",
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"text": "Account Number: from Vendor Registration Form"
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"type": "list_item",
"bbox": {
"l": 159.36,
"t": 101.16399999999999,
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"text": "Account Type: Checking or Savings"
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"order": 60,
"type": "footer",
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"text": "Vendor invoices received with updated billing or remit to address."
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"text": "Vendor checks returned to sender with new postal addresses."
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"text": "Validate all vendor changes as notifications are received. NOTE: Vendor changes, especially address or direct deposit updates, are high risk for potential fraud.",
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"text": "Contact the vendor at their publicly available phone number or known contact information to confirm the change."
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"text": "Request a new Vendor Registration Form and W-9."
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"text": "Follow the same procedures as validating a new vendor above."
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"text": "Annually inactivate vendors that have not been used in more than two fiscal years.",
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"text": "Requisitions and Purchase Orders",
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"text": "A purchase order represents a commitment of university funds. It is a contract between the University and a vendor for the sale and purchase of goods or services."
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"text": "A vendor must be established in the accounting system before a requisition can be entered or a purchase order issued (see Vendor Maintenance section)."
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"text": "Requisitions and purchase orders are required to purchase all goods and services for the University except:"
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"text": "Dues, fees, and registrations which are statutorily exempt from the procurement code as there is no competitive component to the purchase; requisitions are required to obtain necessary approvals."
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"text": "Capital project costs which are processed through the state FAC."
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"text": "Travel and allowable entertainment expenses which are reimbursed by expense voucher or paid by Procurement Card (see Travel and Entertainment, Accountable Plan for Employee Expenses, and Procurement Card sections)."
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"text": "Personnel related purchases, such as moving expenses or supplemental pay, must be processed through Payroll."
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"text": "University funds may not be used for any personal expense including, but not limited to:"
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"text": "Traffic citations or other fines for university or personal vehicles"
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"text": "University parking permits",
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"text": "Interest charges"
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"text": "Responsible position(s):",
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"text": "Requester",
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"text": "Banner – various levels of access and security based on roles"
},
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"text": "Daily, as needed"
},
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"text": "The requester (admin):",
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"text": "Identify a need.",
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"text": "Determine whether sufficient budget is available to meet the need."
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"text": "Submit a budget transfer request if insufficient budget exists in the funding source.",
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"text": "Understand additional approvals are required. The original request should make approvers aware of the requests to ensure a timely approval by justifying the purchase as reasonable and necessary, has sufficient budget available, and is allowable from funding source."
},
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"text": "Communicate with Purchasing if necessary to help source the need."
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"text": "Personal services contracts in any amount, memoranda of agreement, memoranda of understanding, or lease agreements, contact Purchasing (see Contract, Consulting Agreements, Leases section)."
},
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"type": "list_item",
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"text": "Over $40K, contact Purchasing to initiate a formal bid process (see Request for Bids section)."
},
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"type": "list_item",
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"text": "Between $5K - $20K, obtain two written quotes."
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"text": "Submit a requisition through Banner.",
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"text": "NSF WARNING: The requester is responsible for choosing an alternate funding source or submitting the appropriate budget transfer request as noted in the steps above."
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"text": "Banner routes the requisition through approval queues:"
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"text": "Financial manager provides budgetary approval before requisition leaves the department level:",
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"text": "Directors or Deans, financial managers of non-grant funds, approve that the purchase has their budgetary approval. No further budgetary approval is required up to $1,000."
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"text": "Grant Pls, financial managers of restricted funds, if applicable, approve that the purchase has their budgetary approval. No further budgetary approval is required up to $5,000."
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Page 109
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"text": "Grant accounting or other compliance officer, if applicable, verifies that the purchase is allowable from the restricted funding source. Budget availability is already checked by Purchasing with NSF."
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"text": "Purchasing verifies that all required requisition fields are complete and accurate, and that the:"
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"text": "Purchase complies with the Model Procurement Code."
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"text": "Operating expense accounts 71XX are appropriate for the goods or services purchased, not just where budget is located,",
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"text": "Capital expense accounts 77XX are appropriate:"
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"text": "The expense is capital; non-capital equipment purchases <$5K should be rejected and corrected to operating expense accounts 71XX.",
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"text": "Requisition line items are appropriately summarized for creating T-tags in fixed assets module,",
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"text": "No purchases from personnel accounts or non-operating accounts."
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"text": "Supporting documentation is attached, such as a quote(s) or proforma invoice"
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"text": "Budget is available; NSF flagged requisitions should be rejected and resubmitted with a date after budget transfer is completed or an alternate FOAP is provided.",
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"text": "VP/Provost approves non-grant funded purchases >$1K up to $5K.",
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"text": "President and CPE approve all purchases from any funding source over $5K",
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"text": "Purchasing, as CPE approver designee, identifies all purchases over $5K that require CPE approval and routes a separate form via DocuSign for approval."
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"text": "CPE approves DocuSign with all attachments and returns to Purchasing."
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"text": "Purchasing approves on behalf of CPE."
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{
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"type": "list_item",
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"text": "Purchasing issues, a Purchase Order to the vendor from the approved and completed Purchase Requisition.",
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},
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"text": "FPAABUY Buyer Assignment to list completed requisitions ready to assign to a Buyer."
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"type": "list_item",
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"text": "Enter buyer code from the list (Buyer's initials). Buyers can be assigned by criteria like dollar threshold or commodity code."
},
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"type": "heading",
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"id": "p109.9.1",
"order": 29,
"type": "form_field",
"bbox": {
"l": 124.56,
"t": 204,
"r": 136.32,
"b": 192.24
},
"text": "",
"attrs": {
"field_kind": "radio",
"label": "○ FPAPOAS PO Assignment to create the PO.",
"source": "glyph_estimate",
"bbox_estimated": true,
"label_source": "parent_text",
"label_ref": "p109.9",
"text_offset": 0,
"text_span": 1
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],
"level": 3
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{
"id": "p109.10",
"order": 30,
"type": "list",
"bbox": {
"l": 157.92,
"t": 190.43899999999996,
"r": 540.48,
"b": 134.4
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"text": "",
"attrs": {
"item_count": 2
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"children": [
{
"id": "p109.10.1",
"order": 31,
"type": "list_item",
"bbox": {
"l": 159.36,
"t": 190.43899999999996,
"r": 534.24,
"b": 163.2
},
"text": "Buyer: Enter assigned buyer code. Results list requisitions for the selected approver to create a PO."
},
{
"id": "p109.10.2",
"order": 32,
"type": "list_item",
"bbox": {
"l": 157.92,
"t": 161.43899999999996,
"r": 540.48,
"b": 134.4
},
"text": "Enter a PO # or NEXT to assign a number (no review happens at this stage) to pull requisition information into the PO."
}
]
},
{
"id": "p109.11",
"order": 33,
"type": "heading",
"bbox": {
"l": 124.08,
"t": 131.52,
"r": 370.08,
"b": 120
},
"text": "FPAPURR Purchase Order to complete the PO.",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p109.12",
"order": 34,
"type": "list",
"bbox": {
"l": 159.36,
"t": 117.91899999999998,
"r": 534.72,
"b": 90.24
},
"text": "",
"attrs": {
"item_count": 2
},
"children": [
{
"id": "p109.12.1",
"order": 35,
"type": "list_item",
"bbox": {
"l": 159.36,
"t": 117.91899999999998,
"r": 306.72,
"b": 105.6
},
"text": "Enter delivery information."
},
{
"id": "p109.12.2",
"order": 36,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 103.41399999999999,
"r": 534.72,
"b": 90.24
},
"text": "Enter quote number or pro-forma invoice number in PO printed comments."
}
]
},
{
"id": "p109.13",
"order": 37,
"type": "footer",
"bbox": {
"l": 495.84,
"t": 61.68,
"r": 541.2,
"b": 49.2
},
"text": "Page 109",
"attrs": {
"block_label": "number"
}
}
],
"excluded_furniture": {
"first": [],
"last": []
}
}
Page 110
37 item(s)
JSON
footer (1)
header (1)
heading (3)
link (1)
list (4)
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1 · HEADER
2 · LIST
3
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6 · TEXT
7 · LIST
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9
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20 · TEXT
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Page 110 JSON
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"text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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{
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"type": "list",
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"t": 715.2,
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"b": 659.4449999999999
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"text": "",
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"children": [
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"id": "p110.2.1",
"order": 3,
"type": "list_item",
"bbox": {
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"r": 504,
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"text": "Review the terms (-FOB destination, net 30 days should default from vendor)",
"marker": "■"
},
{
"id": "p110.2.2",
"order": 4,
"type": "list_item",
"bbox": {
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"text": "Perform a final check of details,",
"marker": "■"
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{
"id": "p110.2.3",
"order": 5,
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"bbox": {
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"text": "Submit to generate the PO."
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"type": "text",
"bbox": {
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"text": "FPAPORD Purchase Order Print form."
},
{
"id": "p110.4",
"order": 7,
"type": "list",
"bbox": {
"l": 87.12,
"t": 642.5889999999999,
"r": 530.16,
"b": 436.32
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"text": "",
"attrs": {
"item_count": 11
},
"children": [
{
"id": "p110.4.1",
"order": 8,
"type": "list_item",
"bbox": {
"l": 159.84,
"t": 642.5889999999999,
"r": 276.72,
"b": 630.4449999999999
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"text": "Print ONE AT A TIME"
},
{
"id": "p110.4.2",
"order": 9,
"type": "list_item",
"bbox": {
"l": 195.84,
"t": 628.505,
"r": 481.44,
"b": 614.64
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"text": "Special Print: FF_PO_B3 to print PDF copy with KSU logo"
},
{
"id": "p110.4.3",
"order": 10,
"type": "list_item",
"bbox": {
"l": 196.32,
"t": 613.255,
"r": 368.64,
"b": 599.52
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"text": "Enter PO # one at a time to print"
},
{
"id": "p110.4.4",
"order": 11,
"type": "list_item",
"bbox": {
"l": 195.6,
"t": 597.975,
"r": 530.16,
"b": 569.76
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"text": "Save – generates print job and the form prints to PDF and emails to purchasing@kysu.edu with the PO number in the subject line",
"marker": "-",
"children": [
{
"id": "p110.4.4.1",
"order": 12,
"type": "link",
"bbox": {
"l": 213.75,
"t": 583.11,
"r": 324.19,
"b": 568.62
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"text": "purchasing@kysu.edu",
"attrs": {
"uri": "mailto:purchasing@kysu.edu",
"action_type": "/URI"
}
}
]
},
{
"id": "p110.4.5",
"order": 13,
"type": "list_item",
"bbox": {
"l": 195.84,
"t": 568.225,
"r": 341.76,
"b": 554.64
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"text": "Download PDF document."
},
{
"id": "p110.4.6",
"order": 14,
"type": "list_item",
"bbox": {
"l": 159.36,
"t": 552.809,
"r": 361.92,
"b": 540.665
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"text": "Download all requisition attachments."
},
{
"id": "p110.4.7",
"order": 15,
"type": "list_item",
"bbox": {
"l": 159.36,
"t": 538.309,
"r": 523.44,
"b": 525.84
},
"text": "Upload PO PDF and all requisition attachments to PO document in BDM."
},
{
"id": "p110.4.8",
"order": 16,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 523.789,
"r": 525.84,
"b": 496.8
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"text": "Forward PDF PO to vendor if email address is present, requester, AP, and warehouse for delivery."
},
{
"id": "p110.4.9",
"order": 17,
"type": "list_item",
"bbox": {
"l": 87.12,
"t": 495.205,
"r": 482.64,
"b": 480.96
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"text": "Warehouse or farm staff receive goods. Departments DO NOT enter receiving.",
"marker": "•"
},
{
"id": "p110.4.10",
"order": 18,
"type": "list_item",
"bbox": {
"l": 87.36,
"t": 479.955,
"r": 401.04,
"b": 466.32
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"text": "Purchasing follows up on Purchase Orders without receivers.",
"marker": "•"
},
{
"id": "p110.4.11",
"order": 19,
"type": "list_item",
"bbox": {
"l": 87.12,
"t": 464.705,
"r": 528,
"b": 436.32
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"text": "Purchasing ensures all incomplete documents are completed, date changed, or deleted prior to month-end close."
}
]
},
{
"id": "p110.5",
"order": 20,
"type": "text",
"bbox": {
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"t": 433.92,
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"text": "O FGRIDOC Incomplete Document Listing of requisitions that are not fully approved, or not yet routed for approvals and tell requesters to:"
},
{
"id": "p110.6",
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"type": "list",
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"type": "list_item",
"bbox": {
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"t": 405.519,
"r": 299.04,
"b": 393.36
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"text": "Delete if it is not needed,"
},
{
"id": "p110.6.2",
"order": 23,
"type": "list_item",
"bbox": {
"l": 159.84,
"t": 391.019,
"r": 374.64,
"b": 378.48
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"text": "Change the date to the current month, or",
"marker": "■"
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{
"id": "p110.6.3",
"order": 24,
"type": "list_item",
"bbox": {
"l": 159.6,
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"text": "Finish routing approvals before month-end close process. (usually <20/month in this state."
}
]
},
{
"id": "p110.7",
"order": 25,
"type": "text",
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"text": "Any documents left incomplete at month-end, purchasing deletes and requester has to restart processing."
},
{
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"order": 26,
"type": "list_item",
"bbox": {
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"text": "The vendor sends the invoice to accounts payable referencing the Purchase Order Number; if the vendor sends the invoice to the requester, they must forward the invoice to accounts payable to ensure timely payment of the vendor."
},
{
"id": "p110.9",
"order": 27,
"type": "heading",
"bbox": {
"l": 70.32,
"t": 265.44,
"r": 295.44,
"b": 252.48
},
"text": "Contracts, Consulting Agreements, Leases",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p110.10",
"order": 28,
"type": "text",
"bbox": {
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"t": 250.08,
"r": 506.64,
"b": 207.6
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"text": "All University contracts must be reviewed and approved in compliance with the Contract Management Policy 4.1.17. All contracts must be in writing and signed by both the approved signatory at the University and the vendor to be fully enforceable."
},
{
"id": "p110.11",
"order": 29,
"type": "heading",
"bbox": {
"l": 70.08,
"t": 198,
"r": 194.16,
"b": 185.76
},
"text": "Responsible position(s):",
"level": 3
},
{
"id": "p110.12",
"order": 30,
"type": "list",
"bbox": {
"l": 108.05,
"t": 176.37900000000002,
"r": 266.263,
"b": 101.918
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"text": "",
"attrs": {
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"children": [
{
"id": "p110.12.1",
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"type": "list_item",
"bbox": {
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"r": 157.004,
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"text": "Requester"
},
{
"id": "p110.12.2",
"order": 32,
"type": "list_item",
"bbox": {
"l": 108.05,
"t": 161.12900000000002,
"r": 187.855,
"b": 147.69799999999998
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"text": "General Counsel"
},
{
"id": "p110.12.3",
"order": 33,
"type": "list_item",
"bbox": {
"l": 108.05,
"t": 145.87900000000002,
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"b": 132.44799999999998
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"text": "CFO, President, Board of Regents"
},
{
"id": "p110.12.4",
"order": 34,
"type": "list_item",
"bbox": {
"l": 108.05,
"t": 130.60900000000004,
"r": 161.081,
"b": 117.178
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"text": "Purchasing",
"marker": "•"
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"id": "p110.12.5",
"order": 35,
"type": "list_item",
"bbox": {
"l": 108.05,
"t": 115.34900000000005,
"r": 193.421,
"b": 101.918
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"text": "Contract Manager"
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]
},
{
"id": "p110.13",
"order": 36,
"type": "heading",
"bbox": {
"l": 69.6,
"t": 91.92,
"r": 240.24,
"b": 79.2
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"text": "Required documents and access:",
"level": 3
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"order": 37,
"type": "footer",
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"t": 61.44,
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"b": 49.2
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"text": "Page 110",
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"excluded_furniture": {
"first": [],
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}
}
Page 111
36 item(s)
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1 · HEADING
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7 · HEADING
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11 · TEXT
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13 · TEXT
14
15 · TEXT
16 · TEXT
17 · LIST
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32 · HEADING
33 · TEXT
34
35 · TEXT
36 · FOOTER
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"bbox": {
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"text": "Banner – security class for Purchase Orders"
},
{
"id": "p111.2.2",
"order": 4,
"type": "list_item",
"bbox": {
"l": 86.64,
"t": 700.275,
"r": 329.28,
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"text": "Lexicon contract management software (CMS)",
"marker": "•"
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]
},
{
"id": "p111.3",
"order": 5,
"type": "heading",
"bbox": {
"l": 69.6,
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"b": 663.12
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"text": "Frequency and timing:",
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"level": 3
},
{
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"order": 6,
"type": "list_item",
"bbox": {
"l": 86.88,
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"text": "Ad hoc, as contractor needs are identified"
},
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"type": "heading",
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"text": "Steps:",
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"level": 3
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{
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"type": "heading",
"bbox": {
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"b": 595.2
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"text": "The contract requester will:",
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"block_label": "paragraph_title"
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"level": 3
},
{
"id": "p111.7",
"order": 9,
"type": "text",
"bbox": {
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"t": 592.08,
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"b": 565.68
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"text": "○ Identify a need to be filled by a personal services contractor, memorandum of agreement or a lease agreement.",
"children": [
{
"id": "p111.7.1",
"order": 10,
"type": "form_field",
"bbox": {
"l": 123.6,
"t": 592.08,
"r": 135.6,
"b": 580.08
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"text": "",
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"field_kind": "radio",
"label": "○ Identify a need to be filled by a personal services contractor, memorandum of agreement or a lease agreement.",
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"type": "text",
"bbox": {
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"t": 563.28,
"r": 459.84,
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"text": "Determine whether sufficient budget is available to meet the need."
},
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"order": 12,
"type": "text",
"bbox": {
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"text": "Submit a budget transfer request if insufficient budget exists in the funding source."
},
{
"id": "p111.10",
"order": 13,
"type": "text",
"bbox": {
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"t": 534.24,
"r": 416.88,
"b": 522.72
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"text": "○ Ensure the contract is allowable from the funding source.",
"children": [
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"order": 14,
"type": "form_field",
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"l": 123.84,
"t": 534.24,
"r": 135.36,
"b": 522.72
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"type": "text",
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"text": "Understand additional approvals are required prior to commencing any services."
},
{
"id": "p111.12",
"order": 16,
"type": "text",
"bbox": {
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"t": 505.44,
"r": 531.12,
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"text": "Communicate with Purchasing determine whether the request requires a Request for Bid for amounts over $40K (see Request for Bid section) and to help source the need."
},
{
"id": "p111.13",
"order": 17,
"type": "list",
"bbox": {
"l": 86.64,
"t": 462.48,
"r": 539.04,
"b": 169.92
},
"text": "",
"attrs": {
"item_count": 11
},
"children": [
{
"id": "p111.13.1",
"order": 18,
"type": "list_item",
"bbox": {
"l": 123.84,
"t": 462.48,
"r": 522.48,
"b": 435.36
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"text": "Prepare a Proof of Necessity (PON) justification from the available template; not required for lease agreements.",
"marker": "○",
"children": [
{
"id": "p111.13.1.1",
"order": 19,
"type": "form_field",
"bbox": {
"l": 123.84,
"t": 462.48,
"r": 135.84,
"b": 450.48
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"text": "",
"attrs": {
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"label": "Prepare a Proof of Necessity (PON) justification from the available template; not required for lease agreements.",
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"bbox_estimated": true,
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"text": "Submit the approved PSC or MOA with PON, when applicable, to the State's Government Contract Review Committee; leases do not require committee approval."
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"text": "Issue a PO in Banner without a requisition, using above documentation to support the approvals (see Purchase Requisitions and Purchase Orders section)."
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"text": "Contract Managers are responsible for understanding the terms of the contract, administering the contract, managing the relationship between the University and the vendor, monitoring performance, and ensuring charges are appropriate.",
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"text": "Purchases totaling $40K or more require a formal request for bid (RFB) or request for proposal (RFP) process. Bids are used to select the best value for the University, and proposals are used when factors other than price are considered in selecting the vendor."
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"text": "O Understand additional approvals are required. The requester should make approvers aware of the requests to ensure a timely approval by justifying the purchase as reasonable and necessary, has sufficient budget available, and is allowable from funding source."
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"text": "Kentucky State University is committed to conducting its business-related travel in an efficient and cost-effective manner, aligning with the university's mission, and complying with relevant state and federal laws. Reimbursement requests for university travel are processed through accounts payable, ensuring compliance with applicable regulations and best practices. The policy emphasizes integrity, compliance with laws and ethics guidelines, and the avoidance of personal benefit."
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"text": "The University reimburses staff for reasonable and necessary expenses incurred during approved business-related travel. All travel should be prudently planned so that the best interests of the organization are served at the most reasonable cost. Employees traveling are expected to exercise the same economy that a practical person would exercise when traveling at their own expense on personal business."
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"text": "Departments or grants may impose additional policy restrictions for travel expenses for budgetary considerations or funding source restrictions; however, in no instance may these policies be more lenient than this policy."
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"text": "Reimbursement is allowed only when reimbursement has not been, and will not be, received from other sources. Business travel must follow the Accountable Plan for Employee Expenses policy. The Purchasing Travel Office may pay certain travel expenses in advance of travel on a University PCard on behalf of the traveler. Unused tickets remain the property of the University."
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"text": "Meals including tips will be reimbursed at the standard per diem rates, no receipts required, with higher rates applying in high-cost areas. Meal reimbursement is not provided for same-day travel without an overnight stay. Conference meals may be reimbursed if not included in registration fees. Alcoholic beverages are not reimbursed."
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"text": "Route Travel Authorization for approvals. Approvers must be entered by the traveler on the form – Department Head, Vice President, Business Office, Grants (if required)."
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"text": "Page 118",
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Page 119
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"text": "The University may prepay various travel and related expenses. Any expenses paid out of pocket by employees may be reimbursed only at the conclusion of travel. The University is not obligated to reimburse any employee travel expenses for which the traveler did not obtain an approved Travel Authorization."
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"text": "Employees, suppliers and other payees will be paid in accordance with the terms set by the University or contractual agreement. The default payment terms are Net 30 days. Terms are calculated from the supplier's invoice date."
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"text": "Vendors must provide taxpayer identification information before any payment will be issued to that vendor. Vendor invoices and credit memos should be sent directly to Accounts Payable, referencing the purchase order number, to ensure timely payment."
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"text": "Checks and other forms of payment will be made directly to the payee. Checks may not be released to the requester to present to the payee. In infrequent or unique circumstances where special handling of a check is requested, this handling must be approved by the Controller."
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"text": "Wherever possible and practical, vendor payments and employee reimbursement will be made by direct deposit."
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"text": "Processing Incoming Mail and Electronic Invoices"
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"text": "All invoices, check requests and travel vouchers are delivered to accounts payable."
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"text": "Required documents and access:",
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"text": "Mail and accounts payable email accounts.payable@kysu.edu",
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Page 127
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Page 127 JSON
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"text": "Open AP postal mail and email to scan and download all invoices."
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"text": "Save the invoice to the DIRECT PAY INVOICES TO PROCESS folder."
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"text": "Follow-up weekly on items remaining in the INVOICES TO RESEARCH folder. All invoices should be cleared from this folder before closing each month."
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Page 128
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"text": "All invoices are matched with referenced purchase orders, direct pay requests, or travel authorization prior to payment. These invoices should already include all necessary approvals and, as such, do not require additional approval."
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"text": "Direct payment requests, where there are no goods or services to be received, e.g., conference registrations, subscriptions, deposits, reimbursements, etc., or purchased goods or services have already been received, the requester submits documentation to support the payment with a detailed description of the amount and purpose of the payment."
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"text": "Payment terms and vendor addresses should default from the vendor profile. If the vendor address in the system is different from the remit to address on the invoice, Purchasing must validate the new address (see Vendor Maintenance section)."
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"text": "TRAVEL VOUCHERS TO PROCESS"
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"text": "Sequential invoice numbers from a vendor (indicating the university is the only customer)"
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Page 129
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1 · HEADING
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"text": "Document: NEXT"
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"text": "Invoice Type: Direct Pay > GO",
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Page 130
40 item(s)
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1 · HEADER
2 · LIST
3
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5
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7 · HEADING
8 · LIST
9
10
11 · LIST
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13
14
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38 · HEADING
39 · TEXT
40 · FOOTER
Page 130 JSON
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"text": "Index scanned travel voucher, receipts, and travel authorization into BDM, same as for PO invoices."
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"text": "Enter Direct Pay Request for invoices with no PO. These items have not been pre-approved. Completing the Direct Pay Request invoice will route the document for approval like purchase requisitions and general travel encumbrances."
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"text": "Vendor Invoice: enter the number exactly as it appears on the vendor invoice to avoid duplicate invoice payments"
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"text": "Chart of accounts: default to 1",
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"text": "Year: default to current FY based on transaction date"
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"t": 247.46900000000005,
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"text": "Write the system assigned invoice number on document that will be routed for approvals."
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Page 131
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1 · HEADING
2 · HEADING
3 · LIST_ITEM
4 · HEADING
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7 · LIST
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10 · HEADING
11 · LIST
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14 · LIST
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20 · HEADING
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22 · LIST
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29
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45 · FOOTER
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"text": "Review invoices entered daily by AP Clerks and raise questions about invoices that appear unusual.",
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"text": "FOAUAPP User Approval"
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"text": "NEXT BLOCK brings up a list of invoices awaiting AP approval."
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"b": 454.32
},
"text": "Select one of the invoice numbers and click Detail"
},
{
"id": "p131.10.4",
"order": 18,
"type": "list_item",
"bbox": {
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"t": 452.64,
"r": 485.28,
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"text": "Related > Query Document by Type > Next Block for invoice data"
},
{
"id": "p131.10.5",
"order": 19,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 438.019,
"r": 376.08,
"b": 425.28
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"text": "Click Retrieve to open the invoice in BDM"
}
]
},
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"id": "p131.11",
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"type": "heading",
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"r": 200.88,
"b": 410.88
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"text": "○ Check that:",
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"text": "Invoices match the data entry including vendor, invoice number, amount, remit address, bank,",
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"text": "FOAPs are reasonable for the items purchased, especially capital expenses."
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"type": "list_item",
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"text": "Exclude any invoice needing corrections from the check run until corrections are"
},
{
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"type": "list_item",
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"text": "completed. Negative vendor balances will automatically be excluded from check runs."
},
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"order": 32,
"type": "list_item",
"bbox": {
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"t": 262.909,
"r": 273.385,
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"text": "FAAPAYC Payment Control",
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"order": 33,
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},
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"bbox": {
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"t": 146.37900000000002,
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"text": "Payment Due As of Date: today"
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"type": "list_item",
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"t": 131.85900000000004,
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"b": 118.428
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"order": 43,
"type": "list_item",
"bbox": {
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"t": 117.35900000000004,
"r": 382.029,
"b": 103.928
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"text": "Related > Review Output > select file name"
},
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"order": 44,
"type": "list_item",
"bbox": {
"l": 180.08,
"t": 102.85400000000004,
"r": 390.169,
"b": 89.423
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"text": "Tools > Show Document (Save and Print File)"
}
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"order": 45,
"type": "footer",
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Page 132
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Page 132 JSON
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"text": "Apply credits to current vendor invoices, where applicable."
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"text": "O Escalate any unresolved payment issues >60 days to Controller/VP including issue, transaction details, and recommended action."
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"text": "Printing Checks and Sending ACH Payments",
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"text": "For good internal controls, checks should not be returned to the requestor. They should be mailed directly to the vendor at the address on file in the vendor record as validated by Purchasing in routine vendor maintenance."
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"text": "In rare instances when a check must be hand delivered, for example to a performer, the chain of custody of the check must be documented with signatures at each hand off."
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"text": "Match approved invoices with receivers."
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"text": "FABMATC Receiving Matching Process"
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"text": "Exclude future receipts: No"
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Page 133
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Page 134
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Page 135
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"text_offset": 0,
"text_span": 0
}
}
]
},
{
"id": "p137.6.5",
"order": 13,
"type": "list_item",
"bbox": {
"l": 159.36,
"t": 549.809,
"r": 229.44,
"b": 537.665
},
"text": "FAACHKS"
},
{
"id": "p137.6.6",
"order": 14,
"type": "list_item",
"bbox": {
"l": 195.12,
"t": 535.725,
"r": 390.72,
"b": 521.76
},
"text": "Check Number: as indicated for void",
"marker": "-"
},
{
"id": "p137.6.7",
"order": 15,
"type": "list_item",
"bbox": {
"l": 195.6,
"t": 520.4549999999999,
"r": 354.24,
"b": 506.88
},
"text": "Bank: 56-Accounts Payable"
},
{
"id": "p137.6.8",
"order": 16,
"type": "list_item",
"bbox": {
"l": 195.36,
"t": 505.205,
"r": 513.6,
"b": 491.04
},
"text": "NEXT BLOCK – verify the information for the check to be voided"
},
{
"id": "p137.6.9",
"order": 17,
"type": "list_item",
"bbox": {
"l": 195.6,
"t": 489.955,
"r": 280.56,
"b": 476.524
},
"text": "NEXT BLOCK"
},
{
"id": "p137.6.10",
"order": 18,
"type": "list_item",
"bbox": {
"l": 195.36,
"t": 474.705,
"r": 505.44,
"b": 460.08
},
"text": "DO NOT check the box to reestablish the invoice for payment"
},
{
"id": "p137.6.11",
"order": 19,
"type": "list_item",
"bbox": {
"l": 195.84,
"t": 459.455,
"r": 265.68,
"b": 445.92
},
"text": "Complete"
}
]
},
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"id": "p137.7",
"order": 20,
"type": "text",
"bbox": {
"l": 124.08,
"t": 443.76,
"r": 328.32,
"b": 430.8
},
"text": "O Void the check in Evisions Intellicheck."
},
{
"id": "p137.8",
"order": 21,
"type": "list",
"bbox": {
"l": 86.88,
"t": 429.269,
"r": 528.48,
"b": 255.6
},
"text": "",
"attrs": {
"item_count": 10
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"children": [
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"id": "p137.8.1",
"order": 22,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 429.269,
"r": 308.64,
"b": 416.88
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"text": "Choose Void Check option"
},
{
"id": "p137.8.2",
"order": 23,
"type": "list_item",
"bbox": {
"l": 159.36,
"t": 414.769,
"r": 396.72,
"b": 401.76
},
"text": "Enter check number (excluding leading zeros)"
},
{
"id": "p137.8.3",
"order": 24,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 400.269,
"r": 207.36,
"b": 388.08
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"text": "NEXT"
},
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"order": 25,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 385.769,
"r": 384.72,
"b": 372.96
},
"text": "Highlight the check number and click VOID",
"marker": "■"
},
{
"id": "p137.8.5",
"order": 26,
"type": "list_item",
"bbox": {
"l": 159.84,
"t": 371.269,
"r": 215.04,
"b": 359.125
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"text": "FINISH",
"marker": "■",
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"order": 27,
"type": "form_field",
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"l": 159.84,
"t": 371.27,
"r": 171.84,
"b": 359.27
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"label": "FINISH",
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"label_source": "parent_text",
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"text_offset": 0,
"text_span": 0
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},
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"order": 28,
"type": "list_item",
"bbox": {
"l": 123.84,
"t": 356.4,
"r": 441.6,
"b": 343.68
},
"text": "Provide report of check voids to accountant to void in the bank.",
"marker": "○",
"children": [
{
"id": "p137.8.6.1",
"order": 29,
"type": "form_field",
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"t": 356.4,
"r": 135.84,
"b": 344.4
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"text": "",
"attrs": {
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"label": "Provide report of check voids to accountant to void in the bank.",
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"type": "list_item",
"bbox": {
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"text": "Select void check register summary"
},
{
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"order": 31,
"type": "list_item",
"bbox": {
"l": 159.84,
"t": 327.989,
"r": 335.04,
"b": 315.6
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"text": "Enter date of voided check NEXT"
},
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"id": "p137.8.9",
"order": 32,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 313.489,
"r": 326.88,
"b": 300.96
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"text": "Forward report to accountants"
},
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"order": 33,
"type": "list_item",
"bbox": {
"l": 86.88,
"t": 299.405,
"r": 528.48,
"b": 255.6
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"text": "Accountants void the original check from the Positive Pay file at the bank. This effectively stops the check from being cashed at the bank. Additional steps may be taken to issue a stop payment request with the bank for a fee.",
"marker": "•"
}
]
},
{
"id": "p137.9",
"order": 34,
"type": "heading",
"bbox": {
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"t": 246.48,
"r": 176.16,
"b": 233.28
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"text": "Stale Dated Checks",
"attrs": {
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"level": 3
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"text": "By law, banks are obligated to honor checks for up to six months. Due diligence requires that the university follow up to attempt to deliver the payment due to the vendor. The due diligence follow up should occur monthly for any checks that have been uncashed for 90 days. If a check remains uncashed for more than 1 year, it should be transferred to an unclaimed property liability. Procedures to escheat unclaimed property to the state are included in the next section."
},
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"id": "p137.11",
"order": 36,
"type": "heading",
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"text": "Responsible position(s):",
"level": 3
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"type": "list",
"bbox": {
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"t": 127.60900000000004,
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"b": 98.928
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"text": "",
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"type": "list_item",
"bbox": {
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"r": 163.083,
"b": 114.178
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"text": "Accountant",
"marker": "•"
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{
"id": "p137.12.2",
"order": 39,
"type": "list_item",
"bbox": {
"l": 108.05,
"t": 112.35900000000004,
"r": 236.466,
"b": 98.928
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"text": "Accounts Payable Manager",
"marker": "•"
}
]
},
{
"id": "p137.13",
"order": 40,
"type": "footer",
"bbox": {
"l": 495.84,
"t": 61.68,
"r": 540.96,
"b": 49.44
},
"text": "Page 137",
"attrs": {
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"excluded_furniture": {
"first": [],
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}
Page 138
45 item(s)
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footer (1)
form_field (6)
header (1)
heading (3)
list (4)
list_item (27)
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1 · HEADER
2 · HEADING
3 · LIST
4
5
6 · HEADING
7 · LIST_ITEM
8 · HEADING
9 · TEXT
10 · LIST
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14
15
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21 · TEXT
22 · LIST
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26 · TEXT
27 · LIST
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29
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31
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37
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45 · FOOTER
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"text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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"text": "Required documents and access:",
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"text": "Banner"
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"text": "Bank access",
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"text": "Frequency and timing:",
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"type": "list_item",
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"text": "Monthly review",
"marker": "•"
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"text": "Steps:",
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"text": "This procedure is dependent upon timely marking of the reconciliation indicator field in Banner as Final Reconciled through the monthly check reconciliation process in Banner."
},
{
"id": "p138.8",
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"text": "",
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"type": "list_item",
"bbox": {
"l": 86.64,
"t": 549.225,
"r": 391.2,
"b": 534.96
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"text": "Identify uncashed checks greater than 90 days outstanding."
},
{
"id": "p138.8.2",
"order": 12,
"type": "list_item",
"bbox": {
"l": 124.08,
"t": 533.28,
"r": 314.4,
"b": 520.8
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"text": "FTICHKS Check Number Validation",
"marker": "○",
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"id": "p138.8.2.1",
"order": 13,
"type": "form_field",
"bbox": {
"l": 124.08,
"t": 533.28,
"r": 136.08,
"b": 521.28
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"text": "",
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"label": "FTICHKS Check Number Validation",
"source": "glyph_estimate",
"bbox_estimated": true,
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"text_offset": 0,
"text_span": 0
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"type": "list_item",
"bbox": {
"l": 159.6,
"t": 519.289,
"r": 285.12,
"b": 506.88
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"text": "Open Advanced Filter"
},
{
"id": "p138.8.4",
"order": 15,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 504.789,
"r": 324.72,
"b": 492.24
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"text": "Check Number: Starts with -0"
},
{
"id": "p138.8.5",
"order": 16,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 490.32,
"r": 292.32,
"b": 477.84
},
"text": "Bank Code: Equals - 56"
},
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"id": "p138.8.6",
"order": 17,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 475.92,
"r": 381.36,
"b": 463.44
},
"text": "Cancel Indicator: Not Equal or IS NULL – Y"
},
{
"id": "p138.8.7",
"order": 18,
"type": "list_item",
"bbox": {
"l": 159.84,
"t": 461.289,
"r": 394.8,
"b": 448.32
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"text": "Check Date: Less than or equal -90 days ago"
},
{
"id": "p138.8.8",
"order": 19,
"type": "list_item",
"bbox": {
"l": 160.32,
"t": 446.769,
"r": 195.84,
"b": 434.625
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"text": "Go"
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"type": "list_item",
"bbox": {
"l": 159.12,
"t": 432.269,
"r": 499.2,
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"text": "NOTE: Requested Argos report from IT to include FTICHKS data and addresses."
}
]
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"type": "text",
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"text": "The monthly bank ARP report which includes uncleared Positive Pay items should match the outstanding checks at month-end."
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"type": "list",
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"t": 374.685,
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"text": "Contact vendors in writing by email, if available, and/or postal mail to determine whether they:"
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"type": "list_item",
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"text": "Have the check and intend to cash it, or",
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"type": "text",
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"text": "Do not have the check and need it reissued:"
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"type": "list",
"bbox": {
"l": 86.88,
"t": 315.489,
"r": 515.76,
"b": 96.96
},
"text": "",
"attrs": {
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"order": 28,
"type": "list_item",
"bbox": {
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"t": 315.489,
"r": 288,
"b": 302.88
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"text": "By replacement check"
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"type": "list_item",
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"text": "By ACH (provide banking information)"
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"type": "list_item",
"bbox": {
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"t": 286.885,
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"b": 272.4
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"text": "Log correspondence by vendor to follow up after 30 days."
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"type": "list_item",
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"t": 270.24,
"r": 280.08,
"b": 258.24
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"text": "FOATEXT General Text Entry",
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"t": 270.24,
"r": 136.08,
"b": 258.24
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"text": "",
"attrs": {
"field_kind": "radio",
"label": "FOATEXT General Text Entry",
"source": "glyph_estimate",
"bbox_estimated": true,
"label_source": "parent_text",
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"id": "p138.12.5",
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"type": "list_item",
"bbox": {
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"t": 256.71900000000005,
"r": 294,
"b": 244.08
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"text": "Type: FVD Vendor Table"
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"id": "p138.12.6",
"order": 34,
"type": "list_item",
"bbox": {
"l": 159.6,
"t": 242.21900000000005,
"r": 390.24,
"b": 229.68
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"text": "Code: Vendor Number (... to look up vendor)"
},
{
"id": "p138.12.7",
"order": 35,
"type": "list_item",
"bbox": {
"l": 159.36,
"t": 227.71900000000005,
"r": 434.64,
"b": 214.56
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"text": "Text: enter freeform text up to 50-character field limit;"
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"type": "list_item",
"bbox": {
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"t": 213.625,
"r": 433.2,
"b": 200.16
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"text": "Start with correspondence date MM/DD/YYYY"
},
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"order": 37,
"type": "list_item",
"bbox": {
"l": 195.84,
"t": 198.60500000000002,
"r": 422.16,
"b": 185.04
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"text": "Use Insert to add additional lines if needed."
},
{
"id": "p138.12.10",
"order": 38,
"type": "list_item",
"bbox": {
"l": 87.12,
"t": 183.35500000000002,
"r": 211.44,
"b": 169.44
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"text": "Act on vendor replies."
},
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"order": 39,
"type": "list_item",
"bbox": {
"l": 124.32,
"t": 165.36,
"r": 499.68,
"b": 141.84
},
"text": "If the reply indicates they have the check and will cash it, update the log on FOATEXT and follow up again after 30 days to verify that it was cashed.",
"marker": "○",
"children": [
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"order": 40,
"type": "form_field",
"bbox": {
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"r": 136.32,
"b": 153.36
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"text": "",
"attrs": {
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"label": "If the reply indicates they have the check and will cash it, update the log on FOATEXT and follow up again after 30 days to verify that it was cashed.",
"source": "glyph_estimate",
"bbox_estimated": true,
"label_source": "parent_text",
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"text": "Checks that remain uncashed after a period are considered unclaimed property. The university must follow due diligence procedures to attempt to remit the funds to the intended payee. The current statute considers abandoned property as wages and reimbursements due to employees one (1) year after the amount becomes payable, and all other payments three (3) years after they become payable."
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"text": "Stale dated checks should be transferred to the unclaimed property liability account after 1 year and held for an additional 2 years before they are reported and remitted to the state."
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"text": "The Board of Regents appoints the President of the university, who shall serve at the pleasure of the Board according to such terms as may be mutually agreeable to the Board and the President. (Gold Book, Article II, Section 2(a))"
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"text": "The Board also approves the employment of faculty members at the administrative level, and staff employees at the vice president level and above and fixes their compensation and tenure of service upon the recommendation of the president and prior to any offer of employment, except that the President may conditionally appoint such persons for a 90-day period. (Gold Book, Article II, Section 2(d))"
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"text": "Further, the Board of Regents approves the salary and benefit ranges for all University personnel. (Gold Book, Article II, Section 2(f))"
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"text": "The President approves all other personnel actions including, but not limited to hiring, termination, and pay rates. No offers, either verbal or written, are made to the candidate until approved by the President. Once approved, Human Resources contacts the candidate to make a verbal offer, which if accepted, is followed by a written offer of reemployment, contingent upon verification of references and background check."
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"text": "All employment contacts will be made by the Office of Human Resources, unless mutual arrangements have been made between Human Resources and the hiring officer. Once the best qualified candidate for a position is identified, the hiring department and Human Resources agree on a starting salary/wage to be offered."
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"text": "Changes in any employee's payroll status are reported on a timely basis along with the appropriate approval signatures. No changes to payroll data will be made without the proper documented approvals."
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"text": "This process is managed by Human Resources. Procedures for this are not included in this manual."
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Page 144 JSON
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Page 145
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Page 145 JSON
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"text": "Journal entry approval must be explicit, i.e. if you are an approver, you cannot initiate and approve your own entry. In general, the Controller should be reviewing and approving journal entries and may delegate the Senior Accountant to review and approve journal entries by subordinate staff. Any entries prepared by the Senior Accountant must be approved by the Controller, and any entries prepared by the Controller must be reviewed and approved by the CFO."
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Page 146
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"text": "If the approval queue includes more than one level, the first reviewer may validate data entry only. If there is only one approval level, the approval must validate the data entry and approve the journal voucher."
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"text": "Follow the CHECKLIST (see procedures for each section) to make sure all departments have completed their closing steps summarized below. The steps before the soft close can be completed concurrently after month-end, before the[p146.22.1] of the month.",
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"text": "Related > Review Out > select.lis file"
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"text": "Assign a staff person to each document type to investigate further."
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"text": "Follow up with relevant staff to complete, particularly items that are outstanding for more than one month to direct cleanup."
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Page 148
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"text": "o Run control report to determine any out-of-balance errors between subsidiary and general ledgers for AP, encumbrances, control accounts."
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"text": "Out-of-balance errors in encumbrances and reservation accounts are not critical but purchasing should research and correct."
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"text": "o Run control report to determine any Out-of-balance between cash and claims on cash."
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"text": "o Run control report to determine any out-of-balance errors between the AR subsidiary and general ledger."
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"text": "o Run control report to determine any out-of-balance errors between subsidiary and general ledgers for grant AR."
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Page 149
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44 · FOOTER
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"text": "All bank funds should be in balance within the chart."
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"text": "Determine any funds out of balance and address issue(s) to correct. If the Argos report excluding the control accounts 3X does not balance to zero, this report should show the same amount out of balance."
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"text": "FGRTBEX Trial Balance Exception Report"
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Page 150
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1 · HEADER
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22 · TEXT
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34 · LIST
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52 · FOOTER
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Page 152
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"text": "Match Banner detail from AR system TGIFEDH to the GL transaction total on FGIGLAC for all types that fed from AR to GL (document numbers Fxxxxxx)."
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Page 155
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"text": "Copy and paste data into reconciliation worksheet tab \"FGRFAAC before entry.\""
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"text": "Prepare the journal entry to record pooled endowment investment activity for the month."
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"text": "Verify that ending balances in spreadsheets from broker tie to investment statement.",
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"text": "Make a copy of the prior month's reconciliation workbook for the current month.",
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"text": "Copy ending values by fund to the beginning value for the new month."
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"text": "Look up the fees, investment income, and ending market values of each fund from the investment worksheets.",
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"text": "Calculate the unrealized gain/loss for each fund (ending – beginning – investment income – fees).",
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"r": 135.36,
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"label": "Calculate the unrealized gain/loss for each fund (ending – beginning – investment income – fees).",
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"text": "Create the journal entry date from these calculations."
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"text": "o Format the data for upload."
},
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"order": 17,
"type": "list_item",
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"t": 539.76,
"r": 356.88,
"b": 527.52
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"text": "Upload the JV, leaving the entry \"in process.\""
},
{
"id": "p159.4.7",
"order": 18,
"type": "list_item",
"bbox": {
"l": 124.08,
"t": 524.88,
"r": 245.76,
"b": 513.12
},
"text": "Print out cover sheet."
},
{
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"order": 19,
"type": "list_item",
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"text": "Attach supporting documents."
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"text": "Sign coversheet and submit to a reviewer.",
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"text": "Verify that the Banner balance after the journal entry posts reconciles to the ending investment account statement.",
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"text": "o Run FGRFAAC Fund/Account Activity Report again with same parameters as above after entry has been approved and posted."
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"text": "Copy and paste data into reconciliation worksheet tab \"FGRFAAC after entry.\""
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"text": "Calculate differences between Banner ending balances and investment ending balances.",
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"text": "Investigate and correct any differences that are more than a few cents due to rounding.",
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"text": "Prepare the reconciliation worksheet with Banner and investment balances pulling from worksheets."
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"text": "Print and sign the reconciliation worksheet."
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"text": "Attach the copies of the investment statement and FGRFAAC output after entry to the reconciliation worksheet."
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"text": "Submit reconciliation package to the Controller for review and approval."
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"text": "File approved reconciliation documents in BDM.",
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"text": "Fixed Assets Reconciliation",
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"text": "Fixed asset acquisitions are recorded manually in the audit roll forward schedule which provides calculations for recording depreciation expense."
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"text": "Fixed Assets Accountant"
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"text": "Required documents and access:",
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"type": "list_item",
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"text": "Banner general ledger, fixed assets module"
},
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"text": "Frequency and timing:",
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"text": "Page 159",
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Page 160
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1 · HEADER
2 · LIST_ITEM
3 · HEADING
4 · LIST
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6
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8
9
10 · HEADING
11 · LIST
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14
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16 · TEXT
17 · LIST
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20
21 · TEXT
22 · HEADING
23 · LIST_ITEM
24 · HEADING
25 · LIST_ITEM
26 · HEADING
27 · LIST_ITEM
28
29 · HEADING
30 · LIST
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36 · HEADING
37 · LIST
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42 · FOOTER
Page 160 JSON
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"text": "Monthly, by the 15^{th} of the month, after soft close and after acquisitions, disposals, and depreciation have been recorded for the month"
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"text": "Run a report of fixed assets by asset type from the fixed assets system."
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"text": "Run a trial balance report of fixed assets and accumulated depreciation accounts."
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"text": "Post correcting entries prior to month-end system close."
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"text": "• Prepare reconciliation summary including:",
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"text": "All supporting documentation.",
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"text": "Explanations for any reconciling items with instructions for corrective actions to be taken to resolve, if they cannot be resolved before month-end system close.",
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"text": "Documentation of management communication on follow up items that have not been resolved by the next reconciliation, i.e., all reconciling items should be resolved by next month's reconciliation; no items should be carried forward more than one month."
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Page 163
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Page 164
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Page 169
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"text": "It is fiscally prudent to have an active risk management program that includes a comprehensive insurance package. This will ensure the viability and continued operations of KSU."
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"text": "KSU maintains adequate insurance against general liability, as well as coverage for property and casualty. The Finance Committee evaluates risk exposure and coverage annually as part of its risk management oversight responsibilities."
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"text": "As a guideline, KSU will consider the following types and levels of insurance as a minimum, either for themselves and/or their subgrantees or subcontractors in their risk management program:"
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1 · HEADER
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4 · HEADING
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11 · TABLE
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33 · FOOTER
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"text": "Kentucky State University follows the State University Model Records Retention Schedule. All university employees are responsible for maintaining records according to this policy, whether those records are stored electronically or in paper form. Information must be accessible to the appropriate parties until all legal, fiscal, and administrative retention periods are met, regardless of the records storage medium."
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"text": "No paper or electronic documents will be destroyed or deleted if pertinent to any ongoing or anticipated government investigation or proceeding or private litigation (check with counsel for any current or foreseen litigation if employees have not been notified); and"
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