Allocating salaries.....142 Processing payroll.....142 Benefits Expense Processing.....143 941 reporting.....143 W-2 Reporting.....143 General accounting.....144 Procedures.....144 Journal Voucher Approval Queue Maintenance.....144 Journal Entries.....145 Journal Entry Review and Approvals.....145 Month-End Closing.....146 Bank Reconciliation – Disbursement (Bank 56).....152 Bank Reconciliation – Federal Depository (Bank 57).....152 Bank Reconciliation – Depository (Bank 58).....153 Bank Reconciliation – Merchant Depository (Bank 59).....154 Accounts Receivable Reconciliations.....155 Grants Receivable Reconciliations.....156 Prepaid Expense Reconciliations.....156 Endowment Investment Reconciliation.....158 Fixed Assets Reconciliation.....159 Accounts Payable Reconciliation.....160 Payroll Liabilities Reconciliations.....161 Deferred Revenue Reconciliations.....161 Deposits Reconciliations.....162 Debt Reconciliations.....163 Census Day Revenue Reconciliations.....163 Reconciliation Approvals.....164 Year-end Balance Roll Forward and Accrual Period.....164 Fiscal Year-end Close.....165 Management financial reporting.....166 Policy.....166 Procedures.....166 System Testing.....168