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            "text": "Kentucky State University\nImprovement Opportunity Responses",
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                    "text": "Keep records that show the amount of funds under each grant, how the funds will be used, the total cost of the project, any cost-sharing source, and any other documentation necessary to facilitate an effective audit",
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                    "text": "1/31/23",
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                    "text": "Utilize software effectively and efficiently to post transactions that are properly supported to the correct grants and other operating accounts",
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                    "text": "Transactions should include the date they occur instead of the date they are entered into the accounting system",
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                    "text": "Have the Foundation remit $31,815 in interest to the federal grantor as required",
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                    "text": "7",
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                    "text": "KSU Board should implement a comprehensive internal control system over the budgeting process, including written policies and procedures for all University departments to follow",
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                    "text": "KSU Board should ensure that members are sufficiently knowledgeable about the budgeting process and the intricacies of college and university budgeting",
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                    "text": "Build sufficient time into the budget approval process to allow the Board to comprehensively review and analyze the budget before voting for approval",
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                    "text": "Accounting system should include general controls that ensure the Board receives accurate, reliable information in the budget packet and that prevent overspending of budgeted accounts",
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