{ "document_id": 15308, "page": 154, "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": 16, "counts_by_type": { "footer": 1, "heading": 4, "list": 1, "list_item": 3, "text": 7 }, "build_ms": 2, "items": [ { "id": "p154.1", "order": 1, "type": "list", "bbox": { "l": 87.84, "t": 720, "r": 542.4, "b": 541.68 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p154.1.1", "order": 2, "type": "list_item", "bbox": { "l": 88.08, "t": 720, "r": 542.4, "b": 636.24 }, "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": "(F)" }, { "id": "p154.1.2", "order": 3, "type": "list_item", "bbox": { "l": 88.56, "t": 631.2, "r": 541.68, "b": 588.48 }, "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": "(G)" }, { "id": "p154.1.3", "order": 4, "type": "list_item", "bbox": { "l": 87.84, "t": 584.16, "r": 541.92, "b": 541.68 }, "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": "(H)" } ] }, { "id": "p154.2", "order": 5, "type": "heading", "bbox": { "l": 70.56, "t": 536.16, "r": 166.8, "b": 522.24 }, "text": "Audit Follow-Up", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p154.3", "order": 6, "type": "text", "bbox": { "l": 69.6, "t": 516.96, "r": 541.92, "b": 460.32 }, "text": "The Internal Auditor shall follow-up on significant audit findings to determine if corrective actions have been implemented and are effective. The Internal Auditor may request periodic status reports from audited departments regarding actions taken to address audit findings." }, { "id": "p154.4", "order": 7, "type": "heading", "bbox": { "l": 70.08, "t": 455.28, "r": 156.96, "b": 440.88 }, "text": "Audit Records", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p154.5", "order": 8, "type": "text", "bbox": { "l": 69.6, "t": 435.84, "r": 541.92, "b": 393.36 }, "text": "The Internal Auditor shall retain a complete file of each audit report. The file should include audit work papers and other supportive material directly related to the audit report. The files should be retained in accordance with state archive laws." }, { "id": "p154.6", "order": 9, "type": "heading", "bbox": { "l": 70.08, "t": 387.6, "r": 222, "b": 373.44 }, "text": "Reporting of Irregularities", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p154.7", "order": 10, "type": "text", "bbox": { "l": 69.6, "t": 368.16, "r": 542.4, "b": 325.92 }, "text": "If during an audit, the Office of Internal Audit becomes aware of abuse or illegal acts or indications of such acts, the Internal Auditor shall report the irregularities to both the President and Board of Regents." }, { "id": "p154.8", "order": 11, "type": "heading", "bbox": { "l": 69.6, "t": 320.64, "r": 333.84, "b": 306.24 }, "text": "Access to Employees, Records, and Property", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p154.9", "order": 12, "type": "text", "bbox": { "l": 68.88, "t": 301.2, "r": 541.68, "b": 244.56 }, "text": "All faculty and staff of Kentucky State University shall cooperate with and furnish the Office of Internal Audit unrestricted access to employees and information regarding powers, duties, activities, organization, assets, financial transactions, contracts, and methods of business." }, { "id": "p154.10", "order": 13, "type": "text", "bbox": { "l": 68.64, "t": 239.76, "r": 541.92, "b": 169.44 }, "text": "The Office of Internal Audit shall have access to and authority to examine any and all records including, but not limited to, books, accounts, internal memoranda, writings and tapes, reports, vouchers, correspondence files and other records, bank accounts, money, and other property of any Kentucky State University department. This includes access for the Office of Internal Audit to inspect all assets, property, equipment, and facilities." }, { "id": "p154.11", "order": 14, "type": "text", "bbox": { "l": 69.12, "t": 164.88, "r": 542.16, "b": 122.64 }, "text": "All contracts with outside contractors shall provide for the Office of Internal Audit to have access to all financial and performance related records, property, and equipment related to Kentucky State University contracts." }, { "id": "p154.12", "order": 15, "type": "text", "bbox": { "l": 69.12, "t": 117.84, "r": 542.88, "b": 75.36 }, "text": "The Office of Internal Audit shall not publicly disclose any information received during an audit that is considered confidential in nature by any local, state or federal law or regulation." }, { "id": "p154.13", "order": 16, "type": "footer", "bbox": { "l": 295.44, "t": 61.68, "r": 315.6, "b": 49.44 }, "text": "[43]", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }