{ "document_id": 15278, "page": 112, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 15389, "item_count": 23, "counts_by_type": { "figure": 2, "footer": 2, "heading": 1, "list": 1, "list_item": 5, "text": 9, "title": 3 }, "build_ms": 2, "items": [ { "id": "p112.1", "order": 1, "type": "figure", "bbox": { "l": 55.2, "t": 720.48, "r": 113.04, "b": 663.36 }, "text": "", "attrs": { "role": "page_header", "block_label": "header_image" } }, { "id": "p112.2", "order": 2, "type": "text", "bbox": { "l": 42.72, "t": 651.84, "r": 127.68, "b": 628.56 }, "text": "RAYMOND M. BURSE\nPRESIDENT" }, { "id": "p112.3", "order": 3, "type": "figure", "bbox": { "l": 396, "t": 647.52, "r": 558, "b": 619.32 }, "text": "", "attrs": { "source": "pdf_image" } }, { "id": "p112.4", "order": 4, "type": "text", "bbox": { "l": 42.24, "t": 617.28, "r": 127.92, "b": 594 }, "text": "KAREN BEARDEN\nBOARD OF REGENTS CHAIR" }, { "id": "p112.5", "order": 5, "type": "title", "bbox": { "l": 229.2, "t": 703.92, "r": 379.44, "b": 673.92 }, "text": "OFFICE OF INTERNAL AUDIT\nKENTUCKY STATE UNIVERSITY", "attrs": { "block_label": "doc_title" }, "level": 2 }, { "id": "p112.6", "order": 6, "type": "text", "bbox": { "l": 421.92, "t": 648.96, "r": 531.84, "b": 639.36 }, "text": "INGRAM QUICK, INTERNAL AUDITOR" }, { "id": "p112.7", "order": 7, "type": "title", "bbox": { "l": 253.2, "t": 612, "r": 358.8, "b": 597.84 }, "text": "Transmittal Letter", "attrs": { "block_label": "doc_title" }, "level": 2 }, { "id": "p112.8", "order": 8, "type": "text", "bbox": { "l": 69.6, "t": 575.52, "r": 159.84, "b": 561.36 }, "text": "January 4, 2016" }, { "id": "p112.9", "order": 9, "type": "text", "bbox": { "l": 69.12, "t": 540.24, "r": 210.48, "b": 476.88 }, "text": "Raymond M. Burse\nPresident\nKentucky State University\nHume Hall\nFrankfort, KY 40601" }, { "id": "p112.10", "order": 10, "type": "title", "bbox": { "l": 68.4, "t": 456, "r": 442.32, "b": 441.12 }, "text": "Subject: Audit of the Finance and Business Affairs Bursar Office", "attrs": { "block_label": "doc_title" }, "level": 2 }, { "id": "p112.11", "order": 11, "type": "heading", "bbox": { "l": 69.84, "t": 419.28, "r": 144.48, "b": 405.84 }, "text": "Introduction", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p112.12", "order": 12, "type": "text", "bbox": { "l": 67.92, "t": 395.76, "r": 542.16, "b": 320.16 }, "text": "An audit of the Finance and Business Affairs' Bursar Office was performed. The operating policies, procedures and records specific to the Bursar Office student billing and collections were reviewed. The primary focus was the operational and fiscal administration of student billing and collection activity. This includes how activity is processed, recorded, and monitored. The objective was to obtain assurance that potential risks are adequately mitigated through internal controls in the process." }, { "id": "p112.13", "order": 13, "type": "text", "bbox": { "l": 68.4, "t": 311.76, "r": 541.68, "b": 284.64 }, "text": "The audit was conducted in accordance with the International Standards for the Professional Practice of Internal Auditing issued by the Institute of Internal Auditors." }, { "id": "p112.14", "order": 14, "type": "text", "bbox": { "l": 68.4, "t": 275.04, "r": 542.16, "b": 236.88 }, "text": "As a part of the audit, the internal control structure was evaluated. The objective of internal control is to provide reasonable, but not absolute, assurance regarding the achievement of objectives in the following categories:" }, { "id": "p112.15", "order": 15, "type": "list", "bbox": { "l": 68.88, "t": 225.65999999999997, "r": 350.88, "b": 150.24 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p112.15.1", "order": 16, "type": "list_item", "bbox": { "l": 68.88, "t": 225.65999999999997, "r": 338.88, "b": 210.48 }, "text": "Achievement of business objectives and goals", "marker": "•" }, { "id": "p112.15.2", "order": 17, "type": "list_item", "bbox": { "l": 69.12, "t": 210.65999999999997, "r": 314.16, "b": 195.84 }, "text": "Effectiveness and efficiency of operations", "marker": "•" }, { "id": "p112.15.3", "order": 18, "type": "list_item", "bbox": { "l": 69.12, "t": 195.65999999999997, "r": 268.56, "b": 180.48 }, "text": "Reliability of information reported", "marker": "•" }, { "id": "p112.15.4", "order": 19, "type": "list_item", "bbox": { "l": 68.88, "t": 180.65999999999997, "r": 350.88, "b": 165.12 }, "text": "Compliance with applicable laws and regulations", "marker": "•" }, { "id": "p112.15.5", "order": 20, "type": "list_item", "bbox": { "l": 69.12, "t": 165.65999999999997, "r": 215.76, "b": 150.24 }, "text": "Safeguarding of assets" } ] }, { "id": "p112.16", "order": 21, "type": "text", "bbox": { "l": 445.92, "t": 105.12, "r": 505.44, "b": 92.64 }, "text": "Page 3 of 17", "attrs": { "block_label": "number" } }, { "id": "p112.17", "order": 22, "type": "footer", "bbox": { "l": 69.12, "t": 104.88, "r": 203.28, "b": 69.6 }, "text": "Finance and Business Affairs\nBursar Office Review\nJanuary 2016", "attrs": { "block_label": "footer" } }, { "id": "p112.18", "order": 23, "type": "footer", "bbox": { "l": 176.4, "t": 59.52, "r": 423.84, "b": 36.24 }, "text": "WWW.KYSU.EDU\n400 EAST MAIN STREET FRANKFORT, KENTUCKY 40601 502.597.6976", "attrs": { "block_label": "footer" } } ], "excluded_furniture": { "first": [], "last": [] } }