As with all financial activity, KSU should record credit card expenditures in Banner so that the actual vendor transactions are entered in the accounting system for the expense to be attributed to a vendor when a vendor report is needed for tracking purposes.

KSU address the issue within the system that allows voiding of checks in the check writing system without being noted in the Banner system. This is an information system issue deficiency that needs to be addressed by KSU so that the system reconciles with their bank account moving forward.

KSU’s Board consider employing or designating an individual whose primary responsibility is to serve as Secretary to the Board, independent of the university president position. This position would report to the Board and be responsible for timely collection and distribution of Board materials to each Board member and could bring forward to the Board reminders of past tabled actions or provide status on prior Board actions, such as status of the implementation of Board approved policies. This individual may also be responsible for updating KSU’s catalog of policies. Access to add a policy into the repository should be restricted to ensure policies are properly processed before being made available to employees and students.

In establishing and updating policies, KSU consider using language in the policy identifying clearly that this policy replaces existing policies (known or unknown) to avoid the existence of conflicting policy and actions being taken by KSU employees based on an outdated policy.

KSU provide routine training to KSU personnel impacted directly by new or revised policy changes to ensure their understanding of the policy.