Kentucky State University Business Policies and Procedures Manual
| NACUBO Recommended | 990 Reporting | IPEDS Reporting | Other reporting requirements |
|---|---|---|---|
| Utilities | Occupancy | Operation and maintenance of plant expenses | NCAA Facilities maintenance and operations |
| Other outside services | Fees for services (non-employees): Management Legal Accounting Lobbying Professional fundraising services Investment management fees Other | ||
| Depreciation | Depreciation, depletion, and amortization | Depreciation | |
| Interest | Interest | Interest incurred on debt | |
| 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 |
• 60 – Compensation and benefits are cash outflows or obligations incurred that are spent on human resources and related taxes and benefits.
○ 61 – Salaries and wages
611X – Faculty salaries – full-time, overload, adjunct