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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "Frequency and timing:",
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            "text": "Annually, July",
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            "text": "Steps:",
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                    "text": "Complete final month-end closing of the last month in the fiscal year."
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                    "text": "Posts year-end journal entries for:",
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                    "text": "Payroll accrual",
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            "text": "Fixed asset capitalization and depreciation"
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                    "text": "Allocation of facilities expenses",
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                    "text": "Net assets with donor restrictions",
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                    "text": "Prepare draft financial statement with notes and schedules."
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                    "text": "Prepare audit PBC items."
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            "text": "Field work",
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                    "text": "Auditors perform testing on sample selections of transactions."
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                    "text": "Auditors provide management comments on financial statements."
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                    "text": "Management provides response to auditor comments.",
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            "text": "Draft Audit Report",
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            "text": "Responsible position(s):",
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            "text": "Controller"
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            "text": "Required documents and access:",
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            "text": "Banner"
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            "text": "Frequency and timing:",
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            "text": "Annually, July-August",
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            "text": "Steps:",
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                    "text": "Generate system financial statements",
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                    "text": "Update report template"
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                    "text": "Edit footnotes"
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                    "text": "Review new accounting pronouncements with auditors"
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                    "text": "Review preliminary audit findings with responsible managers to draft responses",
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                    "id": "p172.18.7",
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                    "text": "Review draft with CFO/President"
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                    "text": "Submit final draft to auditors"
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            "text": "Provide management responses to any audit findings to be reported by the auditors in the letter to those charged with governance or Single Audit"
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        {
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            "type": "footer",
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            "text": "Page 172",
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