{
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            "text": "KENTUCKY STATE UNIVERSITY\nPRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nJUNE 30, 2022",
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            "text": "2021-003 Finding: Financial Policies and Procedures Manual",
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            "text": "Condition and context: During the audit of fiscal year 2021 financial statements, it was noted that the Business Office Policies and Procedures Manual had not been updated since 2010. As some procedures were no longer relevant to financial operations, certain University departments were using self-created policy and procedure drafts that had not been formally approved by management."
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            "text": "Recommendation: We recommend that the University implement a policy to review the Business Office Policy and Procedure Manual at least annually and make revisions as necessary to support financial operations."
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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 2022-003."
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