{ "document_id": 15062, "page": 26, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 15174, "item_count": 17, "counts_by_type": { "header": 2, "list": 1, "list_item": 6, "text": 8 }, "build_ms": 2, "items": [ { "id": "p26.1", "order": 1, "type": "header", "bbox": { "l": 482.16, "t": 754.8, "r": 518.64, "b": 741.6 }, "text": "Page", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p26.2", "order": 2, "type": "header", "bbox": { "l": 526.32, "t": 754.56, "r": 540.72, "b": 742.56 }, "text": "20", "attrs": { "block_label": "number" }, "level": 2 }, { "id": "p26.3", "order": 3, "type": "text", "bbox": { "l": 69.12, "t": 719.52, "r": 541.68, "b": 690 }, "text": "University stopped communicating with their auditors, so the firm was not able to finalize its report. However, KSU paid the firm $25,736 in FY 2020 for the internal audit services provided." }, { "id": "p26.4", "order": 4, "type": "text", "bbox": { "l": 68.64, "t": 678, "r": 542.16, "b": 607.68 }, "text": "On December 5, 2019, KSU Board meeting minutes document the approval to hire an individual as the Internal Auditor, whose employment began January 2020. Former Board members and the former President stated that the Board pushed for the hiring of an internal auditor instead of a firm. Before the individual was hired in December 2019, KSU’s last known Internal Auditor was hired in August 2015 and left in 2017." }, { "id": "p26.5", "order": 5, "type": "text", "bbox": { "l": 68.4, "t": 595.44, "r": 542.4, "b": 552.72 }, "text": "Board meeting minutes from June 4, 2020, document the approval of a FY 2021 audit plan. This audit plan was revised on September 3, 2020, to include concerns brought to board members' attention. The audit plan, as revised per the request of the Board, included:" }, { "id": "p26.6", "order": 6, "type": "list", "bbox": { "l": 89.52, "t": 539.76, "r": 541.92, "b": 428.64 }, "text": "", "attrs": { "item_count": 6 }, "children": [ { "id": "p26.6.1", "order": 7, "type": "list_item", "bbox": { "l": 90.96, "t": 539.76, "r": 351.36, "b": 526.56 }, "text": "Analysis of Title III allocations and expenditures;", "marker": "1." }, { "id": "p26.6.2", "order": 8, "type": "list_item", "bbox": { "l": 89.76, "t": 525.84, "r": 541.92, "b": 498.72 }, "text": "Review of KSU's hiring, promotion, and termination policies and procedures (of staff only);", "marker": "2." }, { "id": "p26.6.3", "order": 9, "type": "list_item", "bbox": { "l": 89.52, "t": 498.48, "r": 428.16, "b": 484.8 }, "text": "Analysis of the University's complaint and grievance procedures;", "marker": "3." }, { "id": "p26.6.4", "order": 10, "type": "list_item", "bbox": { "l": 90, "t": 483.84, "r": 326.64, "b": 471.12 }, "text": "Analysis of vendor payments and processes;", "marker": "4." }, { "id": "p26.6.5", "order": 11, "type": "list_item", "bbox": { "l": 89.76, "t": 470.64, "r": 380.88, "b": 457.44 }, "text": "Review of all University contracts and agreements; and,", "marker": "5." }, { "id": "p26.6.6", "order": 12, "type": "list_item", "bbox": { "l": 89.52, "t": 456.96, "r": 540.72, "b": 428.64 }, "text": "Completion of an annual risk assessment (including COVID-19 related guidelines, processes, protocols, etc.).", "marker": "6." } ] }, { "id": "p26.7", "order": 13, "type": "text", "bbox": { "l": 68.64, "t": 415.68, "r": 542.4, "b": 360 }, "text": "Meeting Minutes from March 4, 2021, include an information item from the former Internal Auditor to the Board stating, “he has been unable to complete his Internal Audit Plan” as KSU’s FY 2020 financial statement “audit is not complete due to the absence of the KSU Foundation audit.”" }, { "id": "p26.8", "order": 14, "type": "text", "bbox": { "l": 68.4, "t": 346.8, "r": 399.84, "b": 222.48 }, "text": "According to the former Internal Auditor during an interview with the APA, the internal audit work noted in the FY 2021 audit plan was never completed. The reasons cited included a lack of or incomplete records, the inability to access people and information due to COVID, and directives from the former EVP for Finance to not assist the internal auditor. In addition, the former Internal Auditor expressed a lack of knowledge in using Banner (KSU's accounting system) and that assistance was needed. Had the internal auditor had opportunity to complete the analyses as identified in the\nDirectives from the\nformer EVP for Finance\nto not assist the internal\nauditor was one reason\ncited for why audit work\nwas not completed." }, { "id": "p26.9", "order": 15, "type": "text", "bbox": { "l": 410.88, "t": 331.68, "r": 534.48, "b": 247.92 }, "text": "Directives from the former EVP for Finance to not assist the internal auditor was one reason cited for why audit work was not completed." }, { "id": "p26.10", "order": 16, "type": "text", "bbox": { "l": 68.4, "t": 222.48, "r": 541.92, "b": 180 }, "text": "Board approved FY 2021 internal audit plan, a number of issues addressed in this report, such as outdated policies and weak internal controls and oversight of KSU's financial operations, may have been identified and reported earlier to the Board." }, { "id": "p26.11", "order": 17, "type": "text", "bbox": { "l": 68.88, "t": 167.76, "r": 542.16, "b": 111.12 }, "text": "KSU’s former President stated he was aware that the Internal Auditor was not getting the requested financial information. He stated that he sent emails to the former EVP for Finance requesting assistance, but the former EVP for Finance responded that he was working on the external audit. He realizes now that this was a red flag." } ], "excluded_furniture": { "first": [], "last": [] } }