{ "document_id": 16535, "page": 51, "width_pt": 607.44, "height_pt": 793.44, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16646, "item_count": 14, "counts_by_type": { "figure": 1, "footer": 4, "header": 2, "heading": 2, "text": 5 }, "build_ms": 1, "items": [ { "id": "p51.1", "order": 1, "type": "figure", "bbox": { "l": 167.28, "t": 792.24, "r": 200.88, "b": 743.52 }, "text": "", "attrs": { "role": "page_header", "block_label": "header_image" } }, { "id": "p51.2", "order": 2, "type": "header", "bbox": { "l": 450.48, "t": 756.96, "r": 577.2, "b": 746.64 }, "text": "cpas consultants business advisors", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p51.3", "order": 3, "type": "header", "bbox": { "l": 48.96, "t": 711.6, "r": 281.52, "b": 694.8 }, "text": "DEAN || DORTON || ALLEN || FORD", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p51.4", "order": 4, "type": "heading", "bbox": { "l": 95.52, "t": 661.92, "r": 504, "b": 620.4 }, "text": "Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p51.5", "order": 5, "type": "text", "bbox": { "l": 45.12, "t": 607.44, "r": 197.04, "b": 566.16 }, "text": "Members of the Board of Regents\nKentucky State University\nFrankfort, Kentucky" }, { "id": "p51.6", "order": 6, "type": "text", "bbox": { "l": 45.12, "t": 551.04, "r": 556.08, "b": 482.88 }, "text": "We have audited the financial statements of Kentucky State University (the University) as of and for the year ended June 30, 2012, and have issued our report thereon dated October 25, 2012. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States." }, { "id": "p51.7", "order": 7, "type": "heading", "bbox": { "l": 45.36, "t": 466.8, "r": 233.04, "b": 453.12 }, "text": "Internal Control over Financial Reporting", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p51.8", "order": 8, "type": "text", "bbox": { "l": 45.12, "t": 437.28, "r": 556.32, "b": 354.96 }, "text": "Management of the University is responsible for establishing and maintaining effective internal control over financial reporting. In planning and performing our audit, we considered the University's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the University's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the University's internal control over financial reporting." }, { "id": "p51.9", "order": 9, "type": "text", "bbox": { "l": 44.88, "t": 340.08, "r": 556.32, "b": 271.68 }, "text": "A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency or combination of deficiencies in internal control such that there is a reasonable possibility that a material misstatement of the University's financial statements will not be prevented, or detected and corrected on a timely basis." }, { "id": "p51.10", "order": 10, "type": "text", "bbox": { "l": 42.24, "t": 256.32, "r": 556.56, "b": 133.92 }, "text": "Our consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be significant deficiencies or material weaknesses and therefore, there can be no assurance that all deficiencies, significant deficiencies, or material weaknesses have been identified. However, as described in the accompanying Schedule of Findings and Responses, we identified a deficiency in internal control over financial reporting that we considered to be a significant deficiency. We consider the deficiency described in the accompanying Schedule of Findings and Questioned Costs to be a significant deficiency, Finding 12-01. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit the attention by those charged with governance." }, { "id": "p51.11", "order": 11, "type": "footer", "bbox": { "l": 292.8, "t": 40.56, "r": 305.04, "b": 30 }, "text": "49", "attrs": { "block_label": "number" } }, { "id": "p51.12", "order": 12, "type": "footer", "bbox": { "l": 381.12, "t": 80.64, "r": 458.64, "b": 34.56 }, "text": "106 West Vine Street\nSuite 600\nLexington, KY 40507\n859.255.2341 phone\n859.255.0125 fax", "attrs": { "block_label": "footer" } }, { "id": "p51.13", "order": 13, "type": "footer", "bbox": { "l": 381.6, "t": 28.32, "r": 438.96, "b": 18.48 }, "text": "www.ddafcpa.com", "attrs": { "block_label": "footer" } }, { "id": "p51.14", "order": 14, "type": "footer", "bbox": { "l": 478.8, "t": 80.4, "r": 560.16, "b": 26.88 }, "text": "First Trust Centre\n200 South Fifth Street\nSuite 201 South\nLouisville, KY 40202\n502.589.6050 phone\n502.581.9016 fax", "attrs": { "block_label": "footer" } } ], "excluded_furniture": { "first": [], "last": [] } }