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            "text": "Protiviti Support Update 7/8/2022",
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            "text": "July 08, 2022"
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                    "text": "Engaged a consulting firm to support the University in preparing for the 2021 and 2022 audits",
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                    "text": "Identified and finalizing supporting documentation for management finding and audit adjusting entries related to FY 2020 year-end",
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                    "text": "Compared Banner detail trial balance to audited financial statements for FY 2020 to identify beginning balance variances to be reviewed",
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                    "text": "Mapped accounts and roll-up between FY 2020 detailed trial balance and financial statements",
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                    "text": "Completed initial review of the 158 external auditor's FY 2021 request list items and updating supporting documentation for submission/resubmission:",
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                    "text": "78% ready for external audit review",
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            "text": "Challenges",
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                    "text": "Limited institutional knowledge regarding prior year activities due to turnover in grant accounting and general accounting teams, resulting in staffing gaps and leading to increased efforts in identifying supporting documentation",
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                    "text": "KSU accounting teams have simultaneous competing priorities (i.e., APA requests, day-to-day accounting, annual audits)"
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                    "text": "Inconsistent historical bookkeeping and support maintenance has increased efforts to prepare or update supporting documentation for audit requests",
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                    "text": "Formal account mapping between the Banner system and Argos reporting tool has not been documented, increasing efforts in preparing trial balances and financial statements",
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            "text": "Next Steps",
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                    "text": "Finalize support for FY 2020 audit adjustments for interim Controller review and approval",
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                    "text": "Refresh the FY 2021 trial balance and review for any additional variances which may require further effort to address",
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                    "text": "Test account mapping between detailed trial balance to financial statements with refreshed FY 2021 trial balances to identify any mapping adjustments required",
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                    "text": "Continue to update and develop supporting documentation for FY 2021 audit request items\n• Targeting completion around end of July 2022\nKENTUCKY STATE UNIVERSITY\nKYSU.EDU",
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            "text": "KENTUCKY STATE UNIVERSITY\nKYSU.EDU"
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            "text": "ONWARD. UPWARD. #KSUFORWARD",
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            "text": "17",
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            "text": "Page 309 of 358",
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