{ "document_id": 16723, "page": 2, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16833, "item_count": 18, "counts_by_type": { "footer": 1, "heading": 2, "text": 15 }, "build_ms": 2, "items": [ { "id": "p2.1", "order": 1, "type": "text", "bbox": { "l": 124.8, "t": 716.4, "r": 543.6, "b": 676.8 }, "text": "As Mr. Campagna and Dziak began the presentation, Chair Dukes asked whether CBIZ would be assisting with elements of CPE's Management Improvement Plan (\"MIP\") that focused on internal controls." }, { "id": "p2.2", "order": 2, "type": "text", "bbox": { "l": 124.56, "t": 668.64, "r": 543.36, "b": 627.84 }, "text": "Regent Fletcher inquired how far of a “look-back period” CBIZ would use when reviewing KSU's financial records. Regent Fletcher further asked whether CBIZ would collaborate with the external auditors and assist them with information requests." }, { "id": "p2.3", "order": 3, "type": "text", "bbox": { "l": 124.32, "t": 620.16, "r": 543.12, "b": 566.4 }, "text": "Regent Fletcher also queried whether CBIZ could look into the financial arrangement between the KSU Foundation and the University and provide forward-looking suggestions for any revised Memorandum of Understanding's language concerning the Foundation's accountability to the University." }, { "id": "p2.4", "order": 4, "type": "text", "bbox": { "l": 124.56, "t": 558.96, "r": 543.12, "b": 518.16 }, "text": "Chair Dukes requested that Mr. Campagna reconvene with the Audit Committee following the risk assessment completion. Chair Dukes also asked whether Board members would be able to contribute questions and areas of concern during the risk assessment process." }, { "id": "p2.5", "order": 5, "type": "text", "bbox": { "l": 125.28, "t": 510.48, "r": 385.44, "b": 496.56 }, "text": "Regent Ramsey inquired as to the audit completion timeline." }, { "id": "p2.6", "order": 6, "type": "text", "bbox": { "l": 124.56, "t": 489.12, "r": 542.88, "b": 462.24 }, "text": "Regent Fields asked whether the internal audit will be strictly financial in focus, or if it will also include a comprehensive review of the entire University." }, { "id": "p2.7", "order": 7, "type": "text", "bbox": { "l": 124.56, "t": 454.32, "r": 542.88, "b": 427.44 }, "text": "Regent Hatchett asked Mr. Campagna to please include student accounts receivable as an area of inquiry." }, { "id": "p2.8", "order": 8, "type": "text", "bbox": { "l": 123.84, "t": 419.52, "r": 542.88, "b": 392.88 }, "text": "Dr. Obielodan requested that the risk assessment also look at how KSU is strategically investing its resources to ensure student success." }, { "id": "p2.9", "order": 9, "type": "heading", "bbox": { "l": 88.32, "t": 384.72, "r": 281.04, "b": 372 }, "text": "V. Introduction of External Auditor", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.10", "order": 10, "type": "text", "bbox": { "l": 123.6, "t": 363.36, "r": 541.92, "b": 336.24 }, "text": "Next, Chair Dukes introduced Mr. R. Allen Norvell, Director of Blue & Co., who introduced his team and presented and overviewed the services his firm will be providing KSU." }, { "id": "p2.11", "order": 11, "type": "text", "bbox": { "l": 123.6, "t": 328.32, "r": 542.16, "b": 302.16 }, "text": "Chair Dukes asked whether the Foundation had been included in KSU's financial statements as a blended component unit in 2017, 2018, and 2019." }, { "id": "p2.12", "order": 12, "type": "text", "bbox": { "l": 123.36, "t": 294.24, "r": 542.64, "b": 239.52 }, "text": "At the conclusion of Mr. Norvell's presentation, Dr. Burnette stated that Protiviti was the third leg of the audit collaboration team, and he then introduced Protiviti leaders Mr. Zach Unger, Ms. Emmily Hu, and Mr. Charles Dong. Dr. Burnette asked this team to present an update as to Protiviti's progress in getting KSU's 2021 and 2022 financials ready for the external audit." }, { "id": "p2.13", "order": 13, "type": "text", "bbox": { "l": 123.84, "t": 232.56, "r": 542.88, "b": 205.44 }, "text": "As Mr. Unger began the presentation titled “KSU Support Update,” Regent Hatchett asked whether Mr. Unger had any comments regarding the FY 21 journal entries." }, { "id": "p2.14", "order": 14, "type": "text", "bbox": { "l": 123.84, "t": 197.76, "r": 543.12, "b": 156.96 }, "text": "Relative to the “Challenges Observed” slide, Regent Hatchett asked if the items were listed in order of priority or if they were all of equal weight; Regent Hatchett further queried which of these items Mr. Unger would suggest that the Board focus on." }, { "id": "p2.15", "order": 15, "type": "text", "bbox": { "l": 123.84, "t": 149.76, "r": 542.88, "b": 122.16 }, "text": "Regent Fletcher asked whether the University was in compliance with audit and financial reporting requirements relative to grants." }, { "id": "p2.16", "order": 16, "type": "heading", "bbox": { "l": 88.56, "t": 114.72, "r": 277.2, "b": 101.52 }, "text": "VI. Update on Special Examination", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.17", "order": 17, "type": "text", "bbox": { "l": 123.84, "t": 93.6, "r": 543.36, "b": 66 }, "text": "Chair Dukes asked Ms. Farrah Petter, Assistant State Auditor, Auditor of Public Accounts, and Mr. Jon Grate, Chief of Staff, Auditor of Public Accounts, to present this Agenda item." }, { "id": "p2.18", "order": 18, "type": "footer", "bbox": { "l": 281.76, "t": 57.12, "r": 332.64, "b": 44.64 }, "text": "Page 2 of 8", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }