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            "text": "KENTUCKY STATE UNIVERSITY\nSchedule of Findings and Responses, continued",
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            "text": "Year ended June 30, 2014",
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            "text": "Finding 2014-001, continued:",
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            "text": "The following formal collection procedures should be established:"
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                    "text": "The continuous review of accounts receivable for old and slow-paying accounts.",
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                    "text": "A formal periodic review of the account receivable aged trial balance.",
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                    "text": "The implementation of formalized procedures for contacting delinquent accounts for payment, such as sending letters to slow-paying students.",
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                    "text": "The increased use of collection agencies and the department of revenue to aid in collecting delinquent accounts.",
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            "text": "Management's Response:",
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            "text": "Management concurs. Accounts receivable will be reviewed for old and slow-paying accounts at least quarterly. The aged trial balance will also be reviewed at least quarterly. Management is developing new processes for contacting slow-paying or delinquent registered students. Beginning Fall 2014, the University has implemented more stringent policies for new and returning students, with regard to their responsibility to pay their outstanding bill. Students that fail to pay their outstanding balances will be sent to collection agencies at minimum, the end of each term, to assist with the collection of outstanding balances."
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            "text": "Finding 2014-002:",
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            "text": "Condition:",
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            "text": "During the audit it was noted that the University has not performed a physical count of capital assets in several years."
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            "text": "Effect:",
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            "text": "The University cannot substantiate that the capital assets ledger is accurate."
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            "text": "Recommendation:",
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            "text": "We recommend that the University implement a process such that a physical count of capital assets is performed at least every two years and reconciled to the general ledger."
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            "text": "58",
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