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                    "text": "Run report of grant activity inception to date.",
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                    "text": "Chart of Accounts: 1"
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                    "text": "As of Date: month-end"
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                    "text": "Grant Option: All"
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                    "text": "Save"
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            "text": "This process is currently done manually. Implementation of the Banner Grants module which can automate the accounting entries related grant billing requires assistance from Ellucian to complete the system setup."
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            "text": "Unconditional grants to support a particular program or service and revenue is recognized at the award date. Any unspent funds at the end of a fiscal year or award year are rolled forward as restricted fund balance and subsequent year(s) expenses are budgeted to draw down the remaining restricted fund balance."
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            "text": "Conditional grant which requires the university to overcome a barrier before being entitled to the grant revenue, e.g., matching gift, qualified expenses to be reimbursed, number of patients served, etc. If these grants are paid in advance, the funds must be held in deferred revenue and revenue is recognized as the condition and purpose are met. Reimbursement grants that are not paid in advance also recognize revenue as the condition and purpose are met. This creates a receivable from the grantor."
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            "text": "Required documents and access:",
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            "text": "Frequency and timing:",
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            "text": "Monthly, by the $15^{th}$ of the month, after soft close",
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            "text": "Steps:",
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            "text": "For conditional and unconditional grants not paid in advance:"
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                    "text": "DR Billed Grant AR"
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            "text": "o For conditional grants paid in advance:"
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