2025_KSU_Business_Policies_and_Procedures_Manual_FINAL_9.25.25.pdf — PaddleOCR-VL (Baidu)

General accounting

Journal entries, reconciliations, month- and year-end closing

Procedures

Journal Voucher Approval Queue Maintenance

For good internal controls, all transactions should be reviewed and approved by a responsible person other than the initiator. Approval queues should be set to require explicit approval from a supervisor or manager.

Responsible position(s):

CFO/Controller

Required documents and access:

Banner

Frequency and timing:

Ad hoc, as staff are added, terminated, or change roles

Annually, review for accuracy

Steps:

Create approval queues for journal vouchers with explicit approvals.

Assign approval queues to ensure that each entry is reviewed and approved by a supervisor.

OTMAPPQ Approval Queue Maintenance

Queue ID: assign a 4-character code

Queue Description:

Next Queue:

Queue Limit:

Insert or Delete approvers with levels and approval limits

FOMAQRC Approval Queue Routing Codes

Queue ID:

Document Type:

Rule Group:

■ Chart of Accounts: 1

Fund:

Fund Type:

Organization:

Account:

Account Type:

Program: