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        {
            "id": "p108.1",
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            "text": "Section II – Financial Statement Findings (Continued)",
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            "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2023",
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            "text": "2023 – 005 – Allowance for Doubtful Accounts",
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            "text": "Type of Finding:",
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        {
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            "text": "Material Weakness in Internal Control over Financial Reporting"
        },
        {
            "id": "p108.6",
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            "text": "Condition: The allowance for doubtful accounts regarding student receivables was not adjusted from the balance of the prior year."
        },
        {
            "id": "p108.7",
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            "text": "Criteria or specific requirement: Internal controls are critical to ensure accurate financial reporting. These would include, but not limited to, reconciling statement of net position accounts monthly, a formal process of procedures and internal controls to ensure timely and accurate year-end financial statements and related notes and providing supporting audit documentation that reconciles to the trial balance under audit on a timely basis. The University is required to assess the allowance for doubtful accounts for student accounts on an annual basis to adjust for current year circumstances."
        },
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            "id": "p108.8",
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            "text": "Effect: Allowance account was not analyzed or adjusted for the current year. As a result, users of the financial statements could make decisions based on financial results that are not complete and accurate."
        },
        {
            "id": "p108.9",
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            "text": "Cause: Lack of formal closing policies and procedures."
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            "text": "Repeat Finding: No.",
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            "text": "Recommendation: We recommend closing procedures include steps to ensure that the allowance is analyzed and adjusted."
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            "type": "text",
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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": "2023 – 006 – Grant Accounting",
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            "level": 3
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            "id": "p108.14",
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            "type": "heading",
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            "text": "Type of Finding:",
            "level": 3
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            "type": "list_item",
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            "text": "Material Weakness in Internal Control over Financial Reporting"
        },
        {
            "id": "p108.16",
            "order": 16,
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            "bbox": {
                "l": 51.6,
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            "text": "Condition: During our audit process surrounding grant activity, it was noted that grant receivable, grant unearned revenue, and grant revenue and expenditure were not reconciled."
        },
        {
            "id": "p108.17",
            "order": 17,
            "type": "text",
            "bbox": {
                "l": 51.84,
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                "r": 560.16,
                "b": 81.6
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            "text": "Criteria or specific requirement: Internal controls are critical to ensure accurate financial reporting. These would include, but not limited to, reconciling statement of net position accounts monthly, a formal process of procedures and internal controls to ensure timely and accurate year-end financial statements and related notes and providing supporting audit documentation that reconciles to the trial balance under audit on a timely basis."
        },
        {
            "id": "p108.18",
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            "type": "footer",
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            "text": "(104)",
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