{
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            "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2023",
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        {
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            "text": "Section II – Financial Statement Findings (Continued)"
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            "text": "2023 – 011 – Accrued Payroll",
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            "text": "Type of Finding:",
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            "bbox": {
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            "text": "Significant Deficiency in Internal Control over Financial Reporting",
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            "text": "Condition: Management did not complete an analysis or adjust the general ledger to ensure the proper amount of accrued payroll was reflected."
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        {
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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."
        },
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            "text": "Effect: Audit adjustments were required to be made to adjust accrued payroll accounts and related expense accounts."
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            "text": "Cause: Lack of policy and procedures ensuring appropriate adjustments to accrued payroll accounts are made."
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            "text": "Repeat Finding: No.",
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            "text": "Recommendation: We recommend that policies and procedures regarding properly recording accrued payroll liabilities be reviewed and updated."
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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": "(108)",
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