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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "• Insurance:",
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            "text": "o Run a trial balance report on prepaid insurance."
        },
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            "text": "Compare the schedule of prepaid insurance after expense entries have been posted to the trial balance."
        },
        {
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            "text": "O Recalculate the balance in prepaid by policy to the monthly expense time the remaining months in the policy to ensure reasonableness."
        },
        {
            "id": "p157.6",
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            "type": "text",
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            "text": "Confirm renewals with risk management when prepaid amount has 3 months remaining to ensure policies do not lapse."
        },
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            "text": "Postage:",
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                    "text": "Request a report from the postage machine(s) that provide the balance in the prepaid account at month-end.",
                    "marker": "○",
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                                "label": "Request a report from the postage machine(s) that provide the balance in the prepaid account at month-end.",
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                    "text": "o Run trial balance report after postage expenses have been uploaded."
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                    "text": "Compare to find any differences.",
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                    "text": "Research and resolve differences.",
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                    "text": "If external postage account balance is lower than the trial balance, this indicates that postage was used that was not charged to a department."
                },
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                    "id": "p157.8.6",
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                    "text": "If the trial balance is lower than the external postage account balance, this indicates that postage may have been charged back to departments at a higher rate than was used."
                },
                {
                    "id": "p157.8.7",
                    "order": 18,
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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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            "children": [
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                    "id": "p157.10.1",
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                    "text": "All supporting documentation."
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                {
                    "id": "p157.10.2",
                    "order": 23,
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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.",
                    "marker": "■"
                },
                {
                    "id": "p157.10.3",
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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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                    "text": "Preparers' electronic, time-stamped signature.",
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            "text": "Submit reconciliation package to the Controller for review."
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            "text": "Other prepaid items:",
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            "text": "Review detailed listing of prepaid items to determine whether there are any that should have been expensed before soft close."
        },
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            "text": "It so and the expense relates to grants or fixed assets, notify grant accounting and fixed assets accounting to make appropriate adjustments in their month-end entries to capture the additional expense."
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            "text": "Compare the total of the detailed prepaid listing to the trial balance after any additional items have been expensed."
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            "text": "○ Research and resolve differences.",
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            "id": "p157.17",
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            "text": "○ Prepare reconciliation summary including:",
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            "text": "Page 157",
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    "excluded_furniture": {
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