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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "Procedures ..... 168\nAnnual Financial Statement Audit ..... 171\nPolicy ..... 171\nProcedures ..... 171\nPlanning ..... 171\nYear-end Closing Entries ..... 171\nField work ..... 172\nDraft Audit Report ..... 172\nFinal Audit Report ..... 173\nExternal reporting ..... 174\nPolicy ..... 174\nProcedures ..... 174\nTax Filing IRS forms 990 and 990T ..... 174\nEADA/NCAA Financial Report ..... 175\nFD Reports (state) ..... 176\nIRS 1099-MISC and 1099-NEC Filings ..... 176\nIRS 1098-T Filing ..... 176\nPayroll Tax Reporting ..... 176\nIPEDS Financial Report ..... 176\nRisk management ..... 178\nPolicy ..... 178\nProcedure ..... 178\nDocument Retention ..... 179\nPolicy ..... 179\nInformation Technology ..... 181",
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