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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "Billed Accounts Receivable: 14XX"
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            "text": "Cash Receipt Bank Code: from FTMFUND"
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            "text": "○ Retainage Accounts Receivable:",
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            "text": "O Unbilled Accounts Receivable: from FTMFUND"
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            "type": "heading",
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            "text": "○ Retainage Percent:",
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            "text": "Send Fund code to Purchasing sets up approval queues."
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                    "text": "Assign budget to grant.",
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                    "text": "FRABUDG Grant Budget"
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                    "text": "Grant: Grant Number from FRAGRNT; GO"
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                    "text": "Grant renewals (multiyear) with a new budget for the renewal period"
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        },
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            "text": "FRAGRNT Grant Maintenance"
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            "type": "text",
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            "text": "O FTMFUND Fund Code Maintenance"
        },
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            "type": "list",
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                    "text": "Copy and insert new record"
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                    "text": "Change effective date to beginning of renewal period",
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                    "text": "Change Expenditure End Date to end of renewal period",
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                    "text": "Notify PI/Department of set up completion with FOAP, budget, approvers, end date",
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            "text": "Grants Month-End Processing – Revenue Recognition and Indirect Cost Allocation\nThis Banner process calculates and posts indirect costs to grants and recognizes grant revenue."
        },
        {
            "id": "p89.15",
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            "text": "Responsible position(s):",
            "level": 3
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            "text": "Grant Accountant"
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        {
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            "text": "Required documents and access:",
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            "id": "p89.18",
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            "text": "Frequency and timing:",
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        {
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            "text": "Monthly, after general accounting has completed posting all operating expenses"
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            "type": "heading",
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            "text": "Steps:",
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                    "text": "Determine whether there are any trial balance issues in the grant funds."
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                    "text": "O FGRTBEX Trial Balance Exception Report identifies any funds that are out of balance"
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        },
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            "order": 38,
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            "text": "Printer: DATABASE"
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            "text": "■ Fiscal Year:",
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                    "text": "As of Date: month-end"
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                    "text": "Report Type: Summary or Detail"
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                    "text": "Chart of Accounts: 1"
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                    "text": "Fund Option: All"
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            "text": "From Fund:",
            "level": 3
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                "b": 73.68
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            "text": "To Fund:",
            "level": 3
        },
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            "order": 49,
            "type": "footer",
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            "text": "Page 89",
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    "excluded_furniture": {
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