{
    "document_id": 15480,
    "page": 2,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 15593,
    "item_count": 11,
    "counts_by_type": {
        "heading": 1,
        "list": 1,
        "list_item": 3,
        "text": 6
    },
    "build_ms": 1,
    "items": [
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            "type": "list",
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            "text": "",
            "attrs": {
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            "children": [
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                    "id": "p2.1.1",
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                    "bbox": {
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                    "text": "KSU establish an organized system for retaining its financial and operational records. This system should ensure all records documenting financial activity are maintained in a manner by which records are readily identifiable and available for review.",
                    "marker": "•"
                },
                {
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                    "text": "KSU staff receive training on the retention of documents. This training should be repeated periodically.",
                    "marker": "•"
                },
                {
                    "id": "p2.1.3",
                    "order": 4,
                    "type": "list_item",
                    "bbox": {
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                    "text": "KSU invest in an updated financial accounting system and provide appropriate level training to financial personnel. Training should be given on a continual basis to build staff to a proficiency level so that they can run the reports necessary to perform their work duties and readily address operational and financial issues as they arise.",
                    "marker": "•"
                }
            ]
        },
        {
            "id": "p2.2",
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            "type": "heading",
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            },
            "text": "Management Response: Concur",
            "attrs": {
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            "level": 3
        },
        {
            "id": "p2.3",
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                "l": 68.88,
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            "text": "KSU shall ensure all supporting documentation is attached for all expenditures. Information relating to expenditures will be retained in Banner accounting system."
        },
        {
            "id": "p2.4",
            "order": 7,
            "type": "text",
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            "text": "KSU shall establish an organized system for retaining financial and operational records through a centralized repository."
        },
        {
            "id": "p2.5",
            "order": 8,
            "type": "text",
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                "r": 539.28,
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            "text": "KSU shall maintain supporting documentation for all expenditures so that audit procedures can be performed. Complete supporting documentation is required to determine the validity and allowability of expenditures."
        },
        {
            "id": "p2.6",
            "order": 9,
            "type": "text",
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            "text": "KSU shall establish an organized system for retaining its financial and operational records. This system should ensure all records documenting financial activity are maintained in a manner by which records are readily identifiable and available for review."
        },
        {
            "id": "p2.7",
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            "text": "KSU staff shall receive initial and periodic training on the retention of documents."
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            "text": "KSU is currently reviewing the Ellucian Spend Management suite. This software further extends Banner functionality in the areas of purchasing, invoicing and travel. Banner training is ongoing and training will continue Summer 2023. Training shall be given on a continual basis to build staff to a proficiency level so that they can run the reports necessary to perform their work duties and readily address operational and financial issues as they arise."
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}