{
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    "page": 95,
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    "source_run_id": 16528,
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        {
            "id": "p95.1",
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            "type": "header",
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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "Cost allocation plan",
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        },
        {
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            "order": 3,
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            "text": "Policy",
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            "text": "I he University defines its indirect costs and documents the procedures for allocating administrative salaries and other indirect costs to various programs in a consistent manner. Grants for which indirect costs are allowed are assigned either the rate specified in the University’s Negotiated Indirect Cost Rate Agreement (NICRA) applicable to personnel costs, the de minimis 15% rate for federal grants and contracts, or other rate as specified in the grant agreement."
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            "text": "Cash Handling",
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            "bbox": {
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            "text": "Cash is the most liquid asset an organization has. Therefore, internal controls should be strongest in this area. Continuous follow-up and attention should be a priority with cash receipts."
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        {
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            "text": "Access to cash should be limited and all funds secured so that no individual can access it without another responsible employee present. The work of one employee serves to verify that of another so that any errors which may occur can be detected promptly."
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            "text": "Policy",
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            "text": "Only those areas authorized by the CFO as a collection point may handle cash receipts (check or cash). Any receipts collected must be delivered daily to the Bursar's Office."
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            "text": "The Cashier in the Bursar's Office records cash receipts in the accounting system and restrictively endorse all checks. Checks are scanned and stored for audit, reconciliation, and safekeeping. Cash must be verified by two individuals and supported by the documentation which accompanies the cash receipt. Copies of checks and cash documentation should be attached to each deposit record."
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            "text": "Cash receipts for gifts should be forwarded intact to the Foundation for processing."
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            "text": "Cash receipts are deposited daily to the bank by the Bursar's Office. A copy of the deposit record and a copy of the corresponding check or cash documentation for each item should be retained. At the end of each bank statement cycle, the Accounting Office reconciles the deposit register and deposit records to the bank statement."
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            "text": "Procedures",
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            "text": "These procedures are to ensure safe handling of all cash receipts and accurate classification of receipts. Currently the Cashiers and Bursar report to the VP for Student Affairs rather than to the VP for Finance and Administration (recommended)."
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            "text": "Page 95",
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