{
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        {
            "id": "p104.1",
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            "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2024",
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            "text": "Section II – Financial Statement Findings (Continued)"
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            "text": "2024 – 005 – Purchase Cards (Continued)",
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            "text": "Criteria or specific requirement: Management is responsible for establishing and maintaining effective internal controls for the proper administration of the University's corporate credit cards."
        },
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            "text": "Effect: Without appropriate administration over the corporate credit card program, the University is at greater risk of misappropriation of assets and noncompliance with internal policies that would not be detected in a timely manner."
        },
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            "id": "p104.6",
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            "bbox": {
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            "text": "Cause: No process was in place to ensure direct supervisory review of credit card purchases, nor was there a process to follow up on missing receipts for transactions on an individual's card."
        },
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            "text": "Repeat Finding: Yes, 2023-010."
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            "text": "Recommendation: We recommend that policies and procedures regarding use of purchase cards be reviewed and adjusted as needed, and these policies and procedures be strictly followed."
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            "text": "Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding."
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            "text": "(105)",
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