Kentucky State University
Audit Plan – 2013-2014 (continued)
The following outlines our preliminary internal audit plan for the fiscal year ended June 30, 2014:
| Transaction Cycle/Area | Interviews and Walkthroughs | Control Testing Performed | Recommendations Proposed |
|---|
| General Control Environment (GC) | X | October 2013 | January 2014 |
| Student Financial Aid (SFA)
■ Disbursement (SFA –D)
■ Return of Title IV funds (SFA – R) | X | X | October 2013 |
| Student Financial Aid (SFA)
■ Institution Eligibility and Participation (SFA – IE) | October 2013 | January 2014 | April 2014 |
| Land and Other Grants (G) | October 2013 | October 2013 | January 2014 |
| Purchasing, Accounts Payable, and Disbursements (PA) | X | October 2013 | January 2014 |
| Travel & Entertainment (T&E) | January 2014 | April 2014 | June 2014 |
| Auxiliary Enterprises (AE) | January 2014 | April 2014 | June 2014 |
| Investments (I) | October 2013 | January 2014 | April 2014 |