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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "Follow granting agency procedures for filing all required grant reporting."
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            "text": "Grant Close-Out",
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            "text": "Responsible position(s):",
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            "text": "Grants Manager",
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            "text": "Required documents and access:",
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                    "text": "Banner"
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                    "text": "Grant agency reporting system"
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            "text": "Frequency and timing:",
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            "text": "Fiscal period after grant closing date (trail out period)",
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            "text": "Steps:",
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            "text": "",
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                    "text": "Ensure all expenses have been posted to the grant in the grant period.",
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                    "text": "Ensure all the indirect costs have been posted and all revenue recognized.",
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                    "text": "Determine the grant requirements for the disposition of remaining funds at the end of the grant, e.g. retained by the university for unrestricted/restricted purposes, returned to the funder, etc."
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                {
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                    "text": "Post adjusting entries to close the grant fund."
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            "text": "Operating ledger should balance to zero"
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            "text": "○ There should be no liability or fund balances",
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            "text": "The only remaining balances may be in Claim on Cash and Grants Receivable if the grantor still owes the university"
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                    "text": "Prepare any financial close-out reporting for the grantor."
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                    "text": "Inactivate the grant fund once the receivable has been paid and the fund balances to zero."
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            "text": "Allowance for Grants Receivable Credit Losses and Bad Debt Write Offs"
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            "text": "Responsible position(s):",
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            "id": "p93.18",
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            "text": "Grants Manager",
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            "text": "Required documents and access:",
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            "text": "Banner"
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        {
            "id": "p93.21",
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            "text": "Frequency and timing:",
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            "text": "Annually, part of fiscal year-end accrual entries (period 14)",
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                    "text": "Follow up with past-due grantors."
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                    "text": "Calculate an allowance for credit losses based on the estimated collectability of grants receivable.",
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            "text": "Page 93",
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