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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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                    "text": "612X – Staff salaries and wages – full-time exempt, full-time non-exempt, overtime, part-time/temporary"
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                    "text": "6130 – Student wages – federal work study, institutional work study, stipends"
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                    "text": "6140 – Supplemental pay – housing allowance, car allowance"
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                    "text": "62 – Benefits and payroll taxes",
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                    "text": "621X – Retirement"
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                    "text": "622X – Employee benefits"
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                    "text": "623X – Payroll taxes"
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                    "text": "70 – Expenses are cash outflows or obligations incurred that are spent to purchase goods and services."
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                    "text": "71 – Operating expenses are cash outflows or obligations incurred that are spent to support the general operations of the University.",
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                    "text": "710X – Office expenses"
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                    "text": "Need breakdowns for NCAA – athletics equipment, uniforms, supplies"
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                    "text": "711X-Travel"
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                    "text": "712X – Communications – phone, postage, internet"
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                    "text": "713X - Services"
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                    "text": "Professional services – legal, accounting, other consultants (1099 reportable)"
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                    "text": "Advertising and promotion",
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                    "text": "Subcontractors",
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                    "text": "714X - Interdepartmental"
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                    "text": "715X – Special expenses"
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                    "text": "NCAA specific categories – recruiting, guarantees, medical, non-travel meals, etc.",
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                    "text": "Bad debt, collection, penalties,"
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                    "text": "Insurance",
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                    "text": "Subscriptions, dues, memberships,",
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            "text": "• 80 – Transfers:",
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