Kentucky State University
Business Policies and Procedures Manual
| NACUBO Recommended | 990 Reporting | IPEDS Reporting | Other reporting requirements |
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| Utilities | Occupancy | Operation and maintenance of plant expenses | NCAA Facilities maintenance and operations |
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| Other outside services | Fees for services (non-employees):
Management Legal Accounting Lobbying Professional fundraising services Investment management fees Other | | |
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| Depreciation | Depreciation, depletion, and amortization | Depreciation | |
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| Interest | Interest | Interest incurred on debt | |
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| Other | Grants and other assistance
Royalties Insurance
Payments to affiliates | Other | NCAA Game Day expenses, fundraising and promotion, sports camps, spirit groups, debt service, insurance, dues/memberships, student non-travel meals
FD reporting – Debt service, capital outlay, mandatory and non-mandatory transfers, OPEB |
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