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            "text": "Finance & Administration\nAcademic Services Building | 400 East Main Street\nFrankfort, KY 40601 | (502) 597-6343\nKYSU.EDU",
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            "text": "KENTUCKY STATE UNIVERSITY\nSUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS\nYEAR ENDED JUNE 30, 2024",
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            "text": "Cognizant Agency: Department of Health and Human Services"
        },
        {
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            "text": "Kentucky State University respectfully submits the following summary schedule of prior audit findings for the year ended June 30, 2024."
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            "text": "The findings from the prior audit's schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the prior year."
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            "text": "FINDINGS—FINANCIAL STATEMENT AUDIT",
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            "text": "2023-001 Financial Reporting",
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            "text": "Condition: During fiscal year 2023, the University did not have in place the processes and controls that would ensure the preparation of external year-end financial statements and related note disclosures in accordance with accounting principles generally accepted in the United States of America."
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        {
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            "text": "Status: See current year findings 2024-001 and 2024-002."
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            "text": "Reason for finding's recurrence: Turnover in the finance area, along with inherited challenges in processes, controls, accounting, and documentation, resulted in delays in the completion of audits as well as a recurring finding."
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            "text": "Corrective Action: See the University's 2024 Corrective Action Plan."
        },
        {
            "id": "p133.13",
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            "type": "heading",
            "bbox": {
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            "text": "2023-002 Bank Reconciliations",
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            "id": "p133.14",
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            "type": "text",
            "bbox": {
                "l": 33.84,
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            "text": "Condition: The University did not reconcile the bank statements to the general ledger in a timely manner."
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            "text": "Status: See current year finding 2024-003."
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            "text": "Reason for finding's recurrence: Turnover in the finance area, along with inherited challenges in processes, controls, accounting, and documentation, resulted in delays in the completion of audits as well as a recurring finding."
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            "text": "Corrective Action: See the University's 2024 Corrective Action Plan."
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            "type": "footer",
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            },
            "text": "Onward. Upward. Forward.",
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