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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "Accounting Activities",
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            "text": "The staff of the Division of Finance and Administration manage and process financial information for the University. The major activities include:"
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                    "text": "General ledger"
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                    "text": "Budgeting",
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                    "text": "Cash management",
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                    "text": "Endowment investment management"
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                    "text": "Capital assets management"
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                    "text": "Student revenue and accounts receivables",
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                    "text": "Grants management",
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                    "text": "Procurement",
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                    "text": "Accounts payable and cash disbursements",
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                    "text": "Payroll",
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                    "text": "General accounting"
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                    "text": "Management financial reporting",
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                    "text": "Annual audit",
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                    "text": "External financial reporting"
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                    "text": "Information technology",
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                    "text": "Risk management",
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                    "text": "Document retention"
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            "text": "Responsibilities",
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            "text": "The bylaws, as published in the Gold Book, outline the responsibilities of the Board of Regents and Officers of the University."
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            "text": "The table below summarizes the assignment of responsibilities for the major activities of KSU."
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            "text": "Certain business activities of the university also fall under the additional responsibility of the Kentucky Council on Post-secondary Education (CPE)."
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