{
    "document_id": 15062,
    "page": 78,
    "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": 9,
    "counts_by_type": {
        "header": 2,
        "heading": 3,
        "text": 4
    },
    "build_ms": 1,
    "items": [
        {
            "id": "p78.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 482.16,
                "t": 755.04,
                "r": 518.64,
                "b": 741.6
            },
            "text": "Page",
            "attrs": {
                "block_label": "number"
            },
            "level": 2
        },
        {
            "id": "p78.2",
            "order": 2,
            "type": "header",
            "bbox": {
                "l": 526.32,
                "t": 754.56,
                "r": 540.96,
                "b": 742.8
            },
            "text": "72",
            "attrs": {
                "block_label": "number"
            },
            "level": 2
        },
        {
            "id": "p78.3",
            "order": 3,
            "type": "heading",
            "bbox": {
                "l": 69.6,
                "t": 718.8,
                "r": 378,
                "b": 705.6
            },
            "text": "Finding 15: KSU Violated Record Retention Requirements.",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p78.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 68.4,
                "t": 690.24,
                "r": 542.4,
                "b": 537.84
            },
            "text": "KSU’s inability to provide requested documentation throughout the special examination demonstrates its failure to maintain an effective system of controls over its official records leading to violations of record retention requirements at the state and agency level. KSU is required by KRS 171.680 to “establish and maintain an active, continuing program for the economical and efficient management” of its records. KSU’s Business Policies and Procedures Manual identifies record retention as the responsibility of “a central administrative office,” such as payroll, accounting, or purchasing. During the special examination period, KSU’s former General Counsel served as the official records custodian for the University. Failure to properly maintain records consistent with retention policies impacts the agency’s ability to properly manage and monitor its financial activities, limits its ability to address legal and administrative matters that arise, and restricts transparency and accountability to the public."
        },
        {
            "id": "p78.5",
            "order": 5,
            "type": "heading",
            "bbox": {
                "l": 68.88,
                "t": 524.88,
                "r": 211.92,
                "b": 512.16
            },
            "text": "General Financial Records",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p78.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 68.16,
                "t": 510.96,
                "r": 543.12,
                "b": 358.08
            },
            "text": "The State University Model Records Retention Schedule, approved by the Kentucky State Libraries, Archives, and Records Commission, “governs retention and disposal of records created, used and maintained by Kentucky’s public colleges and universities.” Within this retention schedule, Series U02369 General Financial Records, identifies the university is to retain records including but not limited to accounts payable records, canceled checks, invoices, procurement card materials, travel authorizations, and reimbursements for a period of “three (3) years or until after audit is completed, whichever is longer.” KSU’s 2010 Business Policies and Procedures Manual contains a blanket requirement that KSU financial records, including contracts, be retained for seven years. As noted in Finding 2, 6, 7, 8, and 16 of this report, numerous financial records for the period July 1, 2018, through June 30, 2021, could not be provided or located to allow for complete analysis of KSU’s financial activity."
        },
        {
            "id": "p78.7",
            "order": 7,
            "type": "heading",
            "bbox": {
                "l": 69.6,
                "t": 345.12,
                "r": 125.04,
                "b": 332.88
            },
            "text": "Contracts",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p78.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 68.4,
                "t": 331.44,
                "r": 542.16,
                "b": 178.8
            },
            "text": "Relating to contracts, the State University Model Records Retention Schedule identifies several series of records for which the University has varied retention requirements. For example, Series U0208 Contracts, Leases and Agreements identifies that all contracts, including amendments, are to be retained for “three (3) years after termination or expiration, or three (3) years after terms have been met.” Series U0247 Invitation for Bid/Request for Proposal File requires unsuccessful bid/proposal files only be maintained for one year or until audited, whichever is longer, and Series U0700 Applications/Awards to Construct University Buildings requires university building construction applications and award records be retained until three years after construction has been completed and audited. Again, KSU’s 2010 Business Policies and Procedures Manual contains a blanket requirement that KSU financial records, including contracts, be retained for seven years."
        },
        {
            "id": "p78.9",
            "order": 9,
            "type": "text",
            "bbox": {
                "l": 68.4,
                "t": 166.08,
                "r": 542.64,
                "b": 78.96
            },
            "text": "As identified in Finding 2, numerous attempts were made from May 2022 to November 2022 to determine KSU's population of contracts. Each attempt was met with a new set of issues and, after seven months of attempting to collect a complete population, it was determined that KSU was unable to readily provide all requested documentation. Review of what contract documentation was provided found that not all contracts provided were the final, signed versions. The former General Counsel acknowledged that a fully executed version of the contract was not"
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}