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    "page": 105,
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    "item_count": 22,
    "counts_by_type": {
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        "list_item": 14,
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    "items": [
        {
            "id": "p105.1",
            "order": 1,
            "type": "title",
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            "text": "KENTUCKY STATE UNIVERSITY\nAudit Committee\nAudit Plan for 2008-2009",
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            },
            "level": 2
        },
        {
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            "type": "heading",
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            "text": "Audit Focus",
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            },
            "level": 3
        },
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            "bbox": {
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                    "bbox": {
                        "l": 89.7359,
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                    },
                    "text": "Review login and password use by employees, paying particular attention to use of duplicate logins or passwords;",
                    "marker": "-"
                },
                {
                    "id": "p105.3.2",
                    "order": 5,
                    "type": "list_item",
                    "bbox": {
                        "l": 89.7359,
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                    },
                    "text": "Examine notification process with regard to IT when employees transfer or leave university employment;",
                    "marker": "-"
                },
                {
                    "id": "p105.3.3",
                    "order": 6,
                    "type": "list_item",
                    "bbox": {
                        "l": 89.9758,
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                        "r": 333.7504,
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                    },
                    "text": "Examine non-business use of computers;"
                },
                {
                    "id": "p105.3.4",
                    "order": 7,
                    "type": "list_item",
                    "bbox": {
                        "l": 89.7359,
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                        "r": 544.8937,
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                    "text": "Test journal entries for clear descriptors of purpose and for essential supporting documentation;"
                }
            ]
        },
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            "order": 8,
            "type": "list",
            "bbox": {
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            "text": "",
            "attrs": {
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            "children": [
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                    "id": "p105.4.1",
                    "order": 9,
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                    "bbox": {
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                        "t": 501.7447,
                        "r": 545.1337,
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                    "text": "Examine documentation necessary for formal approval of federal draw downs and the reconciliation of these draw downs;",
                    "marker": "-"
                },
                {
                    "id": "p105.4.2",
                    "order": 10,
                    "type": "list_item",
                    "bbox": {
                        "l": 89.256,
                        "t": 459.7526,
                        "r": 498.3462,
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                    "text": "Review researcher time certification and proper uses of federal property;",
                    "marker": "-"
                },
                {
                    "id": "p105.4.3",
                    "order": 11,
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                    "text": "Protecting the university from fraud;",
                    "marker": "•"
                },
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                    "order": 12,
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                    "bbox": {
                        "l": 88.7762,
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                    "text": "Examine availability of performance evaluations;",
                    "marker": "•"
                },
                {
                    "id": "p105.4.5",
                    "order": 13,
                    "type": "list_item",
                    "bbox": {
                        "l": 89.0161,
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                        "r": 484.6699,
                        "b": 357.772
                    },
                    "text": "Ascertain whether performance evaluations are kept in a secure area;",
                    "marker": "•"
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            ]
        },
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            "id": "p105.5",
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                "t": 345.7743,
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                "b": 230.3562
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            "text": "",
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                    "id": "p105.5.1",
                    "order": 15,
                    "type": "list_item",
                    "bbox": {
                        "l": 89.256,
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                        "r": 546.0934,
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                    "text": "Perform test to ascertain correctness of deduction calculations regarding actual deductions;"
                },
                {
                    "id": "p105.5.2",
                    "order": 16,
                    "type": "list_item",
                    "bbox": {
                        "l": 89.496,
                        "t": 303.3024,
                        "r": 545.8535,
                        "b": 273.548
                    },
                    "text": "Review campus safety issues in conjunction with the Business Continuity and Disaster Recovery Plan;",
                    "marker": "-"
                },
                {
                    "id": "p105.5.3",
                    "order": 17,
                    "type": "list_item",
                    "bbox": {
                        "l": 89.7359,
                        "t": 260.5905,
                        "r": 546.0934,
                        "b": 230.3562
                    },
                    "text": "Review inventory tracking system regarding receipt of vendor goods and payment of vendor invoices;",
                    "marker": "-"
                }
            ]
        },
        {
            "id": "p105.6",
            "order": 18,
            "type": "heading",
            "bbox": {
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                "r": 273.5266,
                "b": 203.4813
            },
            "text": "Test Perkins Loan allocations:",
            "level": 3
        },
        {
            "id": "p105.7",
            "order": 19,
            "type": "list",
            "bbox": {
                "l": 89.7359,
                "t": 189.8,
                "r": 547.2931,
                "b": 118.3
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            "text": "",
            "attrs": {
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            "children": [
                {
                    "id": "p105.7.1",
                    "order": 20,
                    "type": "list_item",
                    "bbox": {
                        "l": 89.7359,
                        "t": 189.8,
                        "r": 546.0934,
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                    "text": "Check the community service wages under the Federal Work Study Program; and",
                    "marker": "-",
                    "attrs": {
                        "bbox_estimated": true
                    }
                },
                {
                    "id": "p105.7.2",
                    "order": 21,
                    "type": "list_item",
                    "bbox": {
                        "l": 89.9758,
                        "t": 147.33,
                        "r": 547.2931,
                        "b": 118.3
                    },
                    "text": "Examine eligibility of student-athletes receiving work-study monies-- federal and on-campus.",
                    "marker": "-",
                    "attrs": {
                        "bbox_estimated": true
                    }
                }
            ]
        },
        {
            "id": "p105.8",
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            "type": "footer",
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            },
            "text": "10",
            "attrs": {
                "block_label": "number"
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        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
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}