{ "document_id": 15308, "page": 118, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 15423, "item_count": 17, "counts_by_type": { "footer": 1, "heading": 2, "list": 2, "list_item": 11, "text": 1 }, "build_ms": 2, "items": [ { "id": "p118.1", "order": 1, "type": "list", "bbox": { "l": 87.12, "t": 720.24, "r": 541.92, "b": 462.96 }, "text": "", "attrs": { "item_count": 7 }, "children": [ { "id": "p118.1.1", "order": 2, "type": "list_item", "bbox": { "l": 87.6, "t": 720.24, "r": 476.88, "b": 704.64 }, "text": "Revenues are being properly collected, deposited and accounted for;", "marker": "(2)" }, { "id": "p118.1.2", "order": 3, "type": "list_item", "bbox": { "l": 87.6, "t": 700.32, "r": 540.72, "b": 671.28 }, "text": "Resources, including funds, property and personnel, are adequately safeguarded, controlled and used in an effective and efficient manner;", "marker": "(3)" }, { "id": "p118.1.3", "order": 4, "type": "list_item", "bbox": { "l": 87.84, "t": 666.96, "r": 541.92, "b": 610.08 }, "text": "Financial and other reports are being provided that disclose fairly and fully all information that is required by law, that is necessary to ascertain the nature and scope of programs and activities and that is necessary to establish a proper basis for evaluating the programs and activities;", "marker": "(4)" }, { "id": "p118.1.4", "order": 5, "type": "list_item", "bbox": { "l": 87.84, "t": 605.52, "r": 541.68, "b": 576.24 }, "text": "Adequate operating and administrative policies and procedures, systems, and/or internal control systems have been established by management;", "marker": "(5)" }, { "id": "p118.1.5", "order": 6, "type": "list_item", "bbox": { "l": 87.84, "t": 571.92, "r": 541.2, "b": 543.6 }, "text": "There are indications of fraud, abuse or illegal acts which need further investigation;", "marker": "(6)" }, { "id": "p118.1.6", "order": 7, "type": "list_item", "bbox": { "l": 87.84, "t": 538.8, "r": 540.72, "b": 510 }, "text": "To perform such audit-related functions as determined by the Internal Auditor, President, or the Board of Regents.", "marker": "(7)" }, { "id": "p118.1.7", "order": 8, "type": "list_item", "bbox": { "l": 87.12, "t": 505.2, "r": 541.92, "b": 462.96 }, "text": "The Office of Internal Audit shall conduct work in accordance with the Standards for the Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors.", "marker": "(8)" } ] }, { "id": "p118.2", "order": 9, "type": "heading", "bbox": { "l": 69.84, "t": 457.2, "r": 134.4, "b": 443.04 }, "text": "Audit Plan", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p118.3", "order": 10, "type": "text", "bbox": { "l": 68.16, "t": 437.76, "r": 542.4, "b": 325.44 }, "text": "Annually, the Internal Auditor shall submit a one year audit plan to the Board of Regents for review and comment. The plan shall include the proposed plan for auditing departments, agencies and activities for the period. The Internal Auditor may spontaneously initiate and conduct any other audit deemed necessary, or as requested by the President or the Board of Regents. In the selection of audit areas and audit objectives, the determination of audit scope and timing of audit work, the Internal Auditor may consult with external auditors, federal, or state auditors so that the desirable audit coverage is provided and audit effort is properly coordinated." }, { "id": "p118.4", "order": 11, "type": "heading", "bbox": { "l": 69.84, "t": 320.88, "r": 154.56, "b": 306.24 }, "text": "Audit Reports", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p118.5", "order": 12, "type": "list", "bbox": { "l": 86.88, "t": 300.96, "r": 542.64, "b": 89.04 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p118.5.1", "order": 13, "type": "list_item", "bbox": { "l": 86.88, "t": 300.96, "r": 540.96, "b": 272.64 }, "text": "Audit reports will contain relevant background information, observations, conclusions, and recommendations.", "marker": "(A)" }, { "id": "p118.5.2", "order": 14, "type": "list_item", "bbox": { "l": 88.08, "t": 267.84, "r": 542.16, "b": 183.6 }, "text": "A final draft of the audit report will be forwarded to the audited department for review and comment regarding factual content before it is released. The department must respond with an action plan for implementing solutions to issues identified and a timetable to complete such activities. The response must be forwarded to the Office of Internal Audit within 15 days of the receipt of the draft report.", "marker": "(B)" }, { "id": "p118.5.3", "order": 15, "type": "list_item", "bbox": { "l": 88.32, "t": 179.28, "r": 541.92, "b": 136.56 }, "text": "Management’s corrective action response will be included in the final report. If no response is received within the required timeframe, the Internal Auditor may note that fact in the transmittal letter and release the audit report.", "marker": "(C)" }, { "id": "p118.5.4", "order": 16, "type": "list_item", "bbox": { "l": 88.32, "t": 131.76, "r": 542.64, "b": 89.04 }, "text": "The reports shall be distributed to the President and the Board of Regents. The report shall also be made available to the Director of the audited department. The Internal Auditor shall retain a copy as a permanent record.", "marker": "(D)" } ] }, { "id": "p118.6", "order": 17, "type": "footer", "bbox": { "l": 298.56, "t": 61.68, "r": 313.2, "b": 49.2 }, "text": "[7]", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }