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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "Reconcile general ledger accounts (see next sections)."
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            "text": "Bank Reconciliation – Disbursement (Bank 56)",
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            "text": "Responsible position(s):",
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            "text": "Accountants without access to accounts receivable, accounts payable, or cash",
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            "text": "Required documents and access:",
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                    "text": "Bank statements and downloaded transaction activity"
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                    "text": "Banner access to cash account transactions"
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            "text": "Frequency and timing:",
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            "text": "Monthly, by the $15^{th}$ of the month, after soft close, i.e., after all cash entries, receipts, and disbursements have been posted",
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            "text": "Steps:",
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                    "bbox": {
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                    "text": "Download monthly bank statements and account reconciliation files when the bank sends notice that statements and files are ready for the month ended."
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                    "text": "Prepare reconciliation files for each account with the bank account transaction details and Banner cash account details."
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                    "text": "Import bank reconciliation file to Banner for checks cleared in the month.",
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                    "text": "Manually enter cleared EFT payments in Banner reconciliation forms."
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                    "text": "Match transactions between bank and Banner."
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                    "text": "Transactions are typically many (Banner) to one (bank).",
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                    "text": "Identify reconciling items that are unable to be matched.",
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                    "text": "Provide details of reconciling items to appropriate positions, Bursar's Office and/or Accounts Payable, to record or correct before the month is closed, when possible.",
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                    "text": "List items that cannot be corrected before the month-end close in the reconciliation summary with supporting notes and documentation for all items listed and corrective action taken.",
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                    "text": "Complete reconciliation after all possible reconciling items have been corrected.",
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                    "text": "Submit completed reconciliations to Controller for review and approval."
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                    "text": "Controller reviews and approves reconciliations; long-running reconciling items (more than one month outstanding) must be reviewed and addressed with the CFO.",
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            "text": "Bank Reconciliation – Federal Depository (Bank 57)"
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            "text": "Federal Depository",
            "marker": "•"
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        {
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            "text": "Responsible position(s):",
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            "text": "Accountants without access to accounts receivable, accounts payable, or cash",
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            "order": 31,
            "type": "footer",
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            "text": "Page 152",
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