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            "text": "KENTUCKY STATE UNIVERSITY",
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            "text": "Schedule of Findings and Questioned Costs, continued",
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            "text": "Year ended June 30, 2014"
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            "text": "Section II - Financial Statement Findings (under Section .505(d)(2) of OMB Circular A-133):"
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            "text": "Findings Relating to the Financial Statements Reported in Accordance with Government Auditing Standards: 2014-001 and 2014-002"
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            "text": "Finding 2014-001:",
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            "text": "Condition:",
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            "text": "The student accounts receivable subsidiary ledger and the allowance for uncollectible student accounts receivable are not reconciled and adjusted periodically throughout the year. The student accounts receivable aging should be analyzed and reconciled to the general ledger at least quarterly. The aging should be analyzed in accordance with University policy to ensure that the allowance for uncollectible student accounts receivable is accurately reflected in accordance with University policy. This reconciliation and associated allowance calculation should be submitted to University management for review and approval.",
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            "text": "Effect:",
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            "text": "The University posted an adjusting journal entry to reconcile student accounts receivable subsidiary to the general ledger and to increase the allowance for doubtful accounts subsequent to year end. Increased management effort in this area could result in a reduction in the number and amount of delinquent and potentially worthless receivables. The positive results from this process may include significantly improved cash flow and profitability and should minimize the need for a year-end adjustment of this account."
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            "text": "Recommendation:",
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            "text": "We recommend the University reconcile the student accounts receivable subsidiary ledger to the general ledger at least quarterly and assess the collectability of all student accounts receivable on a quarterly basis."
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            "text": "The following formal collection procedures should be established:"
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                    "id": "p177.14.1",
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                    "text": "The continuous review of accounts receivable for old and slow-paying accounts.",
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                    "text": "A formal periodic review of the account receivable aged trial balance.",
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                    "text": "The implementation of formalized procedures for contacting delinquent accounts for payment, such as sending letters to slow-paying students.",
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            "text": "The increased use of collection agencies and the department of revenue to aid in collecting delinquent accounts."
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            "text": "66",
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