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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "Basis of Accounting and Internal Controls ..... 8\nPolicy ..... 8\nInternal Control System ..... 8\nAccounting Controls ..... 9\nAccounting Activities ..... 10\nResponsibilities ..... 10\nGeneral Ledger and Chart of Accounts ..... 13\nPolicy ..... 13\nAccount Definitions ..... 13\nProcedures ..... 24\nBudgeting ..... 33\nPolicy ..... 33\nProcedures ..... 33\nGuidelines and Timeline ..... 33\nPreparation ..... 34\nApproval ..... 35\nImplementation ..... 35\nControls ..... 35\nMonitoring ..... 36\nAdjustments ..... 36\nCampus Master Plan ..... 36\nBiennial Budget Planning ..... 37\nCash Management ..... 38\nPolicy ..... 38\nProcedures ..... 38\nAccess Controls ..... 39\nBank Account Analysis ..... 39\nCash Forecasting ..... 40\nRemitting Receipts to State Accounts ..... 42\nDrawing Down for Disbursements from State Accounts ..... 43\nDrawing Down for Federal Financial Aid ..... 43\nEndowment Investment Management ..... 45\nPolicy ..... 45",
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                    "text": "37 Biennial Budget Planning...................................................................................................................",
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