{ "document_id": 15278, "page": 119, "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": 14, "counts_by_type": { "footer": 1, "heading": 1, "list_item": 2, "text": 10 }, "build_ms": 2, "items": [ { "id": "p119.1", "order": 1, "type": "heading", "bbox": { "l": 69.84, "t": 720.96, "r": 193.92, "b": 706.8 }, "text": "1) Cash Management", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p119.2", "order": 2, "type": "text", "bbox": { "l": 69.12, "t": 701.76, "r": 529.68, "b": 673.92 }, "text": "There were issues noted regarding the cash management activity of the Bursar Office." }, { "id": "p119.3", "order": 3, "type": "list_item", "bbox": { "l": 69.36, "t": 664.86, "r": 542.16, "b": 612.96 }, "text": "Timeliness. The Bursar Office is responsible for the timely deposit and posting of cash and check receipts. According to policy, cash and check receipts are to be deposited daily in the bank and posted to the appropriate account in the Banner system upon receipt.", "marker": "-" }, { "id": "p119.4", "order": 4, "type": "text", "bbox": { "l": 87.84, "t": 609.36, "r": 542.16, "b": 571.44 }, "text": "There were 6 of 18 instances in which cash and check receipts were not deposited in the bank in a timely manner. The number of days between the transaction date and the date the receipts were deposited in the bank ranged from two to six days." }, { "id": "p119.5", "order": 5, "type": "text", "bbox": { "l": 103.2, "t": 569.76, "r": 542.16, "b": 472.08 }, "text": "During a surprise audit of the cash vault (November 5, 2015), the Internal Auditor discovered cash and check receipts, totaling $13,015, from the previous three days had not been deposited in the bank. The vault was unlocked with the cash and checks placed in a tub on top of the safe. One of the bank deposits bags had been tampered with and the cash inside the bag did not agree to the total amount of cash/currency noted on the bag. The Internal Auditor was able to reconcile the cash and checks on hand to system report totals. It appears cash was taken out of the bag to provide change to a student." }, { "id": "p119.6", "order": 6, "type": "text", "bbox": { "l": 88.32, "t": 468.24, "r": 540.96, "b": 443.28 }, "text": "There is no documented policy instructing departments and programs on when cash and check receipts on hand need to be taken to the Bursar Office for deposit." }, { "id": "p119.7", "order": 7, "type": "text", "bbox": { "l": 101.76, "t": 441.12, "r": 541.2, "b": 391.2 }, "text": "During the audit (September 1, 2015), the Internal Auditor was made aware of ten checks dated March, April and May 2015 which had not been taken to the Bursar Office for deposit. The checks, totaling $2,602, were kept in an unlocked desk drawer in the Department of Facilities Services (Jordan Hall)." }, { "id": "p119.8", "order": 8, "type": "text", "bbox": { "l": 88.56, "t": 387.12, "r": 540.96, "b": 361.92 }, "text": "There were 8 of 18 instances in which check payments and tuition waivers were not applied to the student's account within the Banner system in a timely manner." }, { "id": "p119.9", "order": 9, "type": "text", "bbox": { "l": 105.12, "t": 359.52, "r": 541.68, "b": 322.56 }, "text": "- There were four instances in which checks were not posted to the Banner system in a timely manner. The number of days between the check date and the date the funds posted to the Banner system ranged from 2 to 54 days." }, { "id": "p119.10", "order": 10, "type": "text", "bbox": { "l": 104.64, "t": 320.88, "r": 542.64, "b": 246.48 }, "text": "KSU full-time employees or their eligible dependents are eligible to receive a tuition waiver for a maximum of six credit hours. There were four instances where completed tuition waiver forms were not posted to the Banner system in a timely manner. The number of days between the date the form was signed by the appropriate Cabinet official (or designee) and the date the tuition waiver posted to the student's account ranged from 11 to 21 days." }, { "id": "p119.11", "order": 11, "type": "list_item", "bbox": { "l": 69.36, "t": 238.86, "r": 541.92, "b": 187.92 }, "text": "Monthly Reconciliations. On a monthly basis, the Accounting Department which is a division of Finance and Business Affairs performs a documented reconciliation of student payments and departmental deposits received during the month, the related Banner system account, and the related bank account.", "marker": "-" }, { "id": "p119.12", "order": 12, "type": "text", "bbox": { "l": 87.36, "t": 186.48, "r": 542.64, "b": 112.32 }, "text": "For both of the monthly reconciliations reviewed, a cumulative difference of $5,510 was identified. The transactions in question dated back to September 2014. The monthly reconciliations were signed by the Assistant Vice President of Business Affairs to acknowledge his review. Although the Accounting Department was in the process of researching, there was no documented evidence the differences had been resolved at the time of his review. The lack of a documented resolution" }, { "id": "p119.13", "order": 13, "type": "text", "bbox": { "l": 439.92, "t": 104.64, "r": 504.96, "b": 93.12 }, "text": "Page 10 of 17", "attrs": { "block_label": "number" } }, { "id": "p119.14", "order": 14, "type": "footer", "bbox": { "l": 69.36, "t": 104.4, "r": 203.04, "b": 69.84 }, "text": "Finance and Business Affairs\nBursar Office Review\nJanuary 2016", "attrs": { "block_label": "footer" } } ], "excluded_furniture": { "first": [], "last": [] } }