{
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            "bbox": {
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            "text": "increases the risk that systemic issues, fraud, or errors may not be detected and as a result would not be prevented in the future."
        },
        {
            "id": "p120.2",
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            "text": "Both monthly reconciliations reviewed were not performed until at least two months after the cash, check and credit card receipts were deposited in the bank."
        },
        {
            "id": "p120.3",
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            "text": "Returned Payments (Check/Online Payments). There were issues noted with fees charged and the timeliness of recording returned payments in the Banner system.",
            "marker": "•"
        },
        {
            "id": "p120.4",
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            "text": "There were two of five instances in which the returned payment was not recorded in the Banner system in a timely manner. The number of days between the date the bank notified the Accounting Department and the date the returned payment was recorded in the Banner system was 7 to 39 days."
        },
        {
            "id": "p120.5",
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            "text": "There were three of five instances where the returned payment did not result in a return check fee being applied to the student's account as required by the Tuition and Fee Schedule approved by the Board of Regents."
        },
        {
            "id": "p120.6",
            "order": 6,
            "type": "text",
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            "text": "Although the risk is similar, the Internal Auditor was made aware that payments made through the online payment service provider (Touchnet) are not subject to a fee if returned for insufficient funds."
        },
        {
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            "text": "Deposit Summary Reports. At the end of each work day, Bursar Office Cashiers reconcile transactions recorded on their cashier detail reports to the cash, check and credit card payments they collected. This reconciliation is required to be documented using a Cashier Check-Out Form. The Cashier Supervisor reviews and consolidates the cashier reports to prepare the daily deposit. This review is required to be documented using a Deposit Recap Form.",
            "marker": "-"
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        {
            "id": "p120.8",
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            "type": "text",
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            "text": "The daily reconciliation of the cashier's register is not performed in the presence of two individuals."
        },
        {
            "id": "p120.9",
            "order": 9,
            "type": "text",
            "bbox": {
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            "text": "- There were 16 of 17 instances in which the Cashier Check-Out Forms were not reviewed or approved by the Cashier Supervisor as evidenced by way of a signature and date."
        },
        {
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            "text": "Cashiers have the ability to view and adjust system receipt information and activity reports from the Banner system prior to and during their daily checkout process without supervisor review. This allows the cashier to be aware of revenue receipt balances prior to closing their register. This increases the risk that funds could be diverted for personal use without detection."
        },
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            "order": 11,
            "type": "text",
            "bbox": {
                "l": 87.6,
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            "text": "There were 6 of 17 instances in which the cash, credit card, check and/or electronic fund transfer amounts recorded on the Cashier Check-Out Form were not in agreement with the cashier detail report. The researching and resolution of the differences was not documented on the form."
        },
        {
            "id": "p120.12",
            "order": 12,
            "type": "text",
            "bbox": {
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            "text": "There were 3 of 17 instances in which the cash, credit card, check and/or electronic fund transfer amounts recorded on the Deposit Recap Form were not in agreement with the Cashier Check-Out Form. The researching and resolution of the differences was not documented on the form."
        },
        {
            "id": "p120.13",
            "order": 13,
            "type": "text",
            "bbox": {
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            "text": "There were also issues with the completeness and accuracy of the Deposit Recap and Cashier Check-Out Forms."
        },
        {
            "id": "p120.14",
            "order": 14,
            "type": "text",
            "bbox": {
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            "text": "Page 11 of 17",
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            "bbox": {
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            "text": "Finance and Business Affairs\nBursar Office Review\nJanuary 2016",
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