{
    "document_id": 15062,
    "page": 21,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
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    "engine": "paddleocr_vl",
    "source_run_id": 15174,
    "item_count": 7,
    "counts_by_type": {
        "header": 1,
        "heading": 3,
        "text": 3
    },
    "build_ms": 1,
    "items": [
        {
            "id": "p21.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 481.44,
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                "r": 541.68,
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            },
            "text": "Page | 15",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p21.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 70.08,
                "t": 719.28,
                "r": 541.44,
                "b": 690
            },
            "text": "Finding 2: Examination Procedures Were Limited Due to the Condition of KSU Records, Policies, and Significant Staff Turnover.",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p21.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 68.16,
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            "text": "KSU did not maintain adequate documentation to support its financial and operational activity for the period July 1, 2018, through June 30, 2021. Initial requests for records were met with delayed responses by the current and former KSU staff and records made available were limited and disorganized. In many cases, the records did not exist at all or could not be located. The condition of KSU’s records, coupled with the lack of updated policies and procedures (see Finding 5 for further discussion), staff shortages, and turnover in key university personnel prior to and during fieldwork, significantly limited examination procedures. Numerous alternative requests and examination procedures were developed throughout the examination to meet the established examination objectives. The revised approaches were sometimes successful, but several concerns still exist as discussed within this finding. Maintaining official records in this manner and failing to provide sufficient guidance to personnel increases KSU’s risk of fraud due to the lack of accountability established by the university."
        },
        {
            "id": "p21.4",
            "order": 4,
            "type": "heading",
            "bbox": {
                "l": 69.12,
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                "r": 157.44,
                "b": 483.12
            },
            "text": "Budget Analysis",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p21.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 68.16,
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                "r": 542.16,
                "b": 370.32
            },
            "text": "As noted within Finding 7 of this report, no written policies and procedures for the budget process exist and a consistent procedure was not followed in developing the budget. The original reports generated were not maintained. We received numerous reports from KSU personnel which were generated from the accounting system, but none tied directly to the totals provided to the Board during the examination period. Staff were unable to recreate the reports and did not understand the accounting system sufficiently to obtain historical information. As a result, we were unable to perform extensive analysis in this area and were unable to determine whether the Board was provided accurate budget to actual reporting."
        },
        {
            "id": "p21.6",
            "order": 6,
            "type": "heading",
            "bbox": {
                "l": 69.12,
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            },
            "text": "Contract Testing",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p21.7",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 68.16,
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                "r": 543.36,
                "b": 219.6
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            "text": "Numerous attempts were made beginning in May 2022 to November 2022 to determine KSU's population of contracts. The planned procedure was to select specific contracts to determine if they were properly procured and to determine whether related expenditures appeared reasonable, necessary, and had a related business purpose. However, each attempt to determine the University's population of contracts was met with a new set of issues. After seven months of attempting to collect a complete population of contracts, it was determined that KSU was unable to provide all requested documentation and, as such, auditors would proceed with testing based on the information collected to that point in time. Figure 4, summarizes the requests and issues encountered:"
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}