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            "text": "KENTUCKY STATE UNIVERSITY\nPRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COST (CONTINUED)\nJUNE 30, 2022",
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            "text": "2021-002 Finding: Bank Reconciliations",
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            "text": "Condition and context: During fiscal year 2021, the University did not reconcile the bank statements to the general ledger."
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            "text": "Recommendation: We recommend that the University reconcile all bank statement activity to the accounting ledger on a monthly basis and that those reconciliations be reviewed and approved by an appropriate level of management in a timely manner."
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            "text": "Status: Unresolved. Due to the timing of issuance of the audit report for the year ended June 30, 2021, the University was unable to address this finding during the fiscal year ended June 30, 2022. See finding 2022-002."
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