{
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    "source_run_id": 16742,
    "item_count": 17,
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    "items": [
        {
            "id": "p7.1",
            "order": 1,
            "type": "heading",
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            "text": "FYE 6.30.24: Audit Update – CliftonLarsonAllen",
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        {
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            "text": "CLA is in the preliminary stages of the 2024 financial statement and single audit. As of 7/23/2025, the following auditing procedures have been performed:"
        },
        {
            "id": "p7.3",
            "order": 3,
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            "bbox": {
                "l": 86.88,
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            },
            "text": "Selected major federal programs that require a compliance audit."
        },
        {
            "id": "p7.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 87.36,
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            },
            "text": "Made sample selections for the student financial assistance cluster. Testing has started for support received from the University."
        },
        {
            "id": "p7.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 87.36,
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            },
            "text": "Pre-engagement activities such as signing the statement of work, preparing our planning audit program and procedures, updating our annual client acceptance documents."
        },
        {
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            "type": "list",
            "bbox": {
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            "text": "",
            "attrs": {
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            "children": [
                {
                    "id": "p7.6.1",
                    "order": 7,
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                    "bbox": {
                        "l": 86.64,
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                    "text": "Sent management accounts and balances for preparation of confirmation requests (cash, debt, investments).",
                    "marker": "•"
                },
                {
                    "id": "p7.6.2",
                    "order": 8,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.4,
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                    "text": "Held weekly status meetings to understand where the University is with its closing process.",
                    "marker": "•"
                },
                {
                    "id": "p7.6.3",
                    "order": 9,
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                    "bbox": {
                        "l": 86.4,
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                    "text": "Update our understanding of the University documentation."
                },
                {
                    "id": "p7.6.4",
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                    "text": "Preliminary risk assessment prepared."
                },
                {
                    "id": "p7.6.5",
                    "order": 11,
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                    "bbox": {
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                    "text": "Made a preliminary sample and performed testing of general disbursements."
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            "bbox": {
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            "text": "",
            "attrs": {
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            "children": [
                {
                    "id": "p7.7.1",
                    "order": 13,
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                    "bbox": {
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                    "text": "Updates made to our internal control documentation where information was available.",
                    "marker": "•"
                },
                {
                    "id": "p7.7.2",
                    "order": 14,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.64,
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                    "text": "Sample selected for non-standard journal entry testing.",
                    "marker": "•"
                },
                {
                    "id": "p7.7.3",
                    "order": 15,
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                    "bbox": {
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                    "text": "Substantive testing has not begun and will commence once management informs CLA that sections are ready to be audited.",
                    "marker": "•"
                },
                {
                    "id": "p7.7.4",
                    "order": 16,
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                    "bbox": {
                        "l": 86.4,
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                    "text": "Made a sample selection of credit card statements and individuals to test."
                },
                {
                    "id": "p7.7.5",
                    "order": 17,
                    "type": "list_item",
                    "bbox": {
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                    "text": "OPEB and pension samples made and CLA performing the testing over the support provided by management."
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    "excluded_furniture": {
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        "last": []
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