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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": "Bank statements and downloaded transaction activity"
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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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                    "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": "Match transactions between bank and Banner."
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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 and before the reconciliation is completed, when possible.",
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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 – Depository (Bank 58)"
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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": "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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                    "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": "Match transactions between bank and Banner."
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            "text": "Page 153",
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