{ "document_id": 15062, "page": 72, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 15174, "item_count": 12, "counts_by_type": { "caption": 1, "footnote": 1, "header": 2, "list_item": 1, "table": 1, "table_cell": 2, "text": 4 }, "build_ms": 3, "items": [ { "id": "p72.1", "order": 1, "type": "header", "bbox": { "l": 482.16, "t": 755.04, "r": 518.64, "b": 741.6 }, "text": "Page", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p72.2", "order": 2, "type": "header", "bbox": { "l": 526.56, "t": 754.32, "r": 541.2, "b": 742.56 }, "text": "66", "attrs": { "block_label": "number" }, "level": 2 }, { "id": "p72.3", "order": 3, "type": "list_item", "bbox": { "l": 87.36, "t": 719.94, "r": 506.16, "b": 689.04 }, "text": "Ten Thousand Dollars ($10,000.00) for faculty recognition of excellence and service to the University community.", "marker": "-" }, { "id": "p72.4", "order": 4, "type": "text", "bbox": { "l": 68.4, "t": 680.4, "r": 542.4, "b": 610.32 }, "text": "As was recommended by KSU’s former General Counsel, the funds were transferred to the Foundation with the stipulation that the Foundation maintain three separate and distinct accounts for students, staff, and faculty. The letter identifies that this recommendation was made “to ensure the orderly administration of these funds and to ensure that these funds are expended for the purposes identified in the agreement.”" }, { "id": "p72.5", "order": 5, "type": "text", "bbox": { "l": 68.4, "t": 597.84, "r": 543.36, "b": 500.4 }, "text": "Review of Foundation records for the Presidential Recognition account identify that the Foundation maintained the funds in a single account with different subaccounts for each of three categories. In addition to a subaccount for Faculty, a subaccount for Staff, and a subaccount for Students, the Foundation created a subaccount titled “Presidential Recognition Other.” This additional subaccount is primarily used to record associated investment transactions and Foundation administrative fees, which are allowed per the MOU. Figure 15 shows the balance of the Presidential Recognition account in total and by subaccount as of September 14, 2022." }, { "id": "p72.6", "order": 6, "type": "caption", "bbox": { "l": 69.12, "t": 487.68, "r": 543.12, "b": 459.36 }, "text": "Figure 15: Balance of Presidential Recognition Account by Subaccount and Total, as of September 14, 2022", "attrs": { "block_label": "figure_title" } }, { "id": "p72.7", "order": 7, "type": "table", "bbox": { "l": 128.16, "t": 461.28, "r": 482.16, "b": 339.017375 }, "text": "", "attrs": { "block_label": "table", "n_rows": 1, "n_cols": 2, "integrity": { "cells_checked": 2, "cells_flagged": 0 } }, "children": [ { "id": "p72.7.1", "order": 8, "type": "table_cell", "bbox": { "l": 131.6942, "t": 454.540645, "r": 369.222943, "b": 339.017375 }, "text": "Foundation Account ID\nKSIF0369A - Faculty Recognition\nKSUF0369b - Staff Incentive\nKSUF0369C - Student Recognition\nKSUF0369 - Presidential Recognition Other\nGrand Total", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p72.7.2", "order": 9, "type": "table_cell", "bbox": { "l": 384.549888, "t": 454.540645, "r": 479.845062, "b": 339.017375 }, "text": "Account Balance\n$ 23,788\n17,540\n(4,195)\n(6,609)\n$ 30,524", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } } ] }, { "id": "p72.8", "order": 10, "type": "text", "bbox": { "l": 68.16, "t": 312.72, "r": 543.12, "b": 214.56 }, "text": "As identified in Figure 15, the Foundation has allowed overspending in the Student Recognition subaccount. According to the Foundation’s Executive Secretary, the Foundation takes what it terms a “holistic” approach, meaning as long as the total account shows funds available, the Foundation will allow an expense. However, this approach fails to properly establish requirements for funds and monitoring compliance with the intent of the funds as outlined in the former President’s contract and as clearly identified in the letter from KSU’s former General Counsel to the former President, which was shared with the Foundation." }, { "id": "p72.9", "order": 11, "type": "text", "bbox": { "l": 68.4, "t": 202.32, "r": 377.52, "b": 77.04 }, "text": "Additionally, review of spending from the President’s Recognition fund identified questionable expenses, such as a reimbursement to KSU for the expense of renting the Kentucky Castle in September 2019 for a daylong KSU Board retreat. This expense, totaling $9,270, was initially paid by the University and included facility rental, lunch, and dinner. The request for reimbursement was made by the former President; however, the President did not identify from which account the reimbursement was to occur. It is not clear who determined\nReview of spending from the President’s Recognition fund identified questionable expenses, including rental of the Kentucky Castle for a daylong KSU Board Retreat." }, { "id": "p72.10", "order": 12, "type": "footnote", "bbox": { "l": 156.96, "t": 337.68, "r": 453.6, "b": 326.16 }, "text": "Source: APA, based on account ledger provided by KSU Foundation Inc.", "attrs": { "block_label": "vision_footnote" } } ], "excluded_furniture": { "first": [], "last": [] } }