{
    "document_id": 15117,
    "page": 136,
    "width_pt": 612,
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    "engine": "paddleocr_vl",
    "source_run_id": 15245,
    "item_count": 8,
    "counts_by_type": {
        "header": 1,
        "text": 7
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    "build_ms": 2,
    "items": [
        {
            "id": "p136.1",
            "order": 1,
            "type": "header",
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            "text": "Dr. Ronald A. Johnson\nKentucky State University\nOctober 31, 2022\nPage 9 of 12",
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        },
        {
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            "type": "text",
            "bbox": {
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            "text": "At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection Form that summarizes our audit findings. It is management's responsibility to submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditor's reports, and corrective action plan) along with the Data Collection Form to the federal audit clearinghouse. We will coordinate with you the electronic submission and certification. If applicable, we will provide copies of our report for you to include with the reporting package you will submit to pass-through entities. The Data Collection Form and the reporting package must be submitted within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period."
        },
        {
            "id": "p136.3",
            "order": 3,
            "type": "text",
            "bbox": {
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            "text": "We will provide copies of our reports to the University; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation or containing privileged and confidential information, copies of our reports are to be made available for public inspection."
        },
        {
            "id": "p136.4",
            "order": 4,
            "type": "text",
            "bbox": {
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            "text": "With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information, and therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document."
        },
        {
            "id": "p136.5",
            "order": 5,
            "type": "text",
            "bbox": {
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                "r": 541.44,
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            },
            "text": "Any additional services not addressed in this engagement letter that are requested by you and agreed to by us will be documented in a separate engagement letter covering the additional services."
        },
        {
            "id": "p136.6",
            "order": 6,
            "type": "text",
            "bbox": {
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            "text": "The audit documentation for this engagement is our property and constitutes confidential information. However, pursuant to authority given by law or regulation, we may be requested to make certain audit documentation available to the Kentucky Auditor of Public Accounts, the United States Department of Education or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of our personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies."
        },
        {
            "id": "p136.7",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 68.4,
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            "text": "We retain records relating to professional services that we provide so that we are better able to assist you with your professional needs and, in some cases, to comply with professional guidelines. In order to guard your nonpublic personal information, we maintain physical, electronic, and procedural safeguards that comply with our professional standards."
        },
        {
            "id": "p136.8",
            "order": 8,
            "type": "text",
            "bbox": {
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                "r": 542.88,
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            "text": "It is our policy to keep records related to this engagement for a period of time as defined in our record retention policy. However, we do not keep any original client records, so we will return those to you at the completion of the services rendered under this engagement. When records are returned to you, it is your responsibility to retain, and protect your records for possible future use, including potential examination by any government or regulatory agencies."
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}