{
    "document_id": 16534,
    "page": 111,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
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    "engine": "paddleocr_vl",
    "source_run_id": 16644,
    "item_count": 20,
    "counts_by_type": {
        "footer": 1,
        "header": 1,
        "heading": 5,
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        "text": 12
    },
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    "items": [
        {
            "id": "p111.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 126.24,
                "t": 756.24,
                "r": 484.08,
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            },
            "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2023",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p111.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 164.64,
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            },
            "text": "Section II – Financial Statement Findings (Continued)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p111.3",
            "order": 3,
            "type": "heading",
            "bbox": {
                "l": 51.84,
                "t": 642.96,
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                "b": 629.52
            },
            "text": "2023 – 009 – Schedule of Expenditures of Federal Awards (SEFA) (Continued)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p111.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 51.84,
                "t": 617.76,
                "r": 558.72,
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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, ensuring the year-end SEFA is complete and accurate."
        },
        {
            "id": "p111.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 579.84,
                "r": 409.2,
                "b": 565.92
            },
            "text": "Effect: Material audit adjustments were required to federal expenditures."
        },
        {
            "id": "p111.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 51.6,
                "t": 554.64,
                "r": 559.2,
                "b": 528
            },
            "text": "Cause: No formal processes or procedures regarding reconciliation of the SEFA to the related general ledger accounts."
        },
        {
            "id": "p111.7",
            "order": 7,
            "type": "heading",
            "bbox": {
                "l": 51.84,
                "t": 516.48,
                "r": 158.4,
                "b": 502.56
            },
            "text": "Repeat Finding: No.",
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            },
            "level": 3
        },
        {
            "id": "p111.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 51.6,
                "t": 491.04,
                "r": 559.44,
                "b": 463.92
            },
            "text": "Recommendation: We recommend that the University develop policies and procedures to appropriately reconcile the SEFA to the general ledger."
        },
        {
            "id": "p111.9",
            "order": 9,
            "type": "text",
            "bbox": {
                "l": 51.6,
                "t": 453.36,
                "r": 559.44,
                "b": 426.96
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            "text": "Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding."
        },
        {
            "id": "p111.10",
            "order": 10,
            "type": "heading",
            "bbox": {
                "l": 51.6,
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            "text": "2023 – 010 – Purchase Cards",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p111.11",
            "order": 11,
            "type": "heading",
            "bbox": {
                "l": 52.56,
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            },
            "text": "Type of Finding:",
            "level": 3
        },
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            "id": "p111.12",
            "order": 12,
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            "bbox": {
                "l": 86.64,
                "t": 364.32,
                "r": 426,
                "b": 349.917282
            },
            "text": "Significant Deficiency in Internal Control over Financial Reporting",
            "marker": "•"
        },
        {
            "id": "p111.13",
            "order": 13,
            "type": "text",
            "bbox": {
                "l": 51.12,
                "t": 338.4,
                "r": 560.16,
                "b": 311.52
            },
            "text": "Condition: In a sample of purchase card transactions, it was noted that a significant number of transactions selected were not supported by receipts or management approval."
        },
        {
            "id": "p111.14",
            "order": 14,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 300.72,
                "r": 559.44,
                "b": 273.84
            },
            "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."
        },
        {
            "id": "p111.15",
            "order": 15,
            "type": "text",
            "bbox": {
                "l": 50.88,
                "t": 262.56,
                "r": 560.4,
                "b": 223.2
            },
            "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."
        },
        {
            "id": "p111.16",
            "order": 16,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 211.68,
                "r": 559.44,
                "b": 185.28
            },
            "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."
        },
        {
            "id": "p111.17",
            "order": 17,
            "type": "text",
            "bbox": {
                "l": 51.84,
                "t": 174.72,
                "r": 216,
                "b": 160.56
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            "text": "Repeat Finding: Yes, 2022-004."
        },
        {
            "id": "p111.18",
            "order": 18,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 148.56,
                "r": 559.44,
                "b": 122.16
            },
            "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."
        },
        {
            "id": "p111.19",
            "order": 19,
            "type": "text",
            "bbox": {
                "l": 51.84,
                "t": 110.88,
                "r": 559.92,
                "b": 84.48
            },
            "text": "Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding."
        },
        {
            "id": "p111.20",
            "order": 20,
            "type": "footer",
            "bbox": {
                "l": 294.72,
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            },
            "text": "(107)",
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                "block_label": "number"
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    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}