{ "document_id": 15218, "page": 183, "width_pt": 607.68, "height_pt": 796.32, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 15336, "item_count": 21, "counts_by_type": { "footer": 1, "heading": 9, "list": 1, "list_item": 2, "text": 7, "title": 1 }, "build_ms": 1, "items": [ { "id": "p183.1", "order": 1, "type": "title", "bbox": { "l": 154.7389, "t": 755.28, "r": 453.9007, "b": 691.68 }, "text": "KENTUCKY STATE UNIVERSITY\nPrior Year Schedule of Findings and Questioned Costs, continued\nYear ended June 30, 2014", "attrs": { "block_label": "doc_title" }, "level": 2 }, { "id": "p183.2", "order": 2, "type": "heading", "bbox": { "l": 47.9811, "t": 673.2, "r": 184.4871, "b": 660.24 }, "text": "Finding 2013-003, continued:", "level": 3 }, { "id": "p183.3", "order": 3, "type": "heading", "bbox": { "l": 61.6556, "t": 647.52, "r": 104.5987, "b": 635.52 }, "text": "Criteria:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p183.4", "order": 4, "type": "text", "bbox": { "l": 60.696, "t": 622.08, "r": 560.4187, "b": 594.96 }, "text": "Per the provisions of CFR 34 §668.173 an institution must return unearned Title IV Funds timely, which is no later than 45 days after the date the University becomes aware of the student's withdrawal." }, { "id": "p183.5", "order": 5, "type": "heading", "bbox": { "l": 61.8956, "t": 583.44, "r": 96.9217, "b": 571.2 }, "text": "Cause:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p183.6", "order": 6, "type": "text", "bbox": { "l": 60.9359, "t": 557.76, "r": 561.1384, "b": 490.8 }, "text": "There was one oversight by the Registrar's office in notifying the Financial Aid office that a student withdrawing from all classes and lack of management oversight and internal controls in place to ensure that unearned Title IV Funds are returned in a timely manner. The internal controls related to communication between the Financial Aid office and the Registrar's offices are not adequate to ensure that all student withdrawals are communicated timely." }, { "id": "p183.7", "order": 7, "type": "heading", "bbox": { "l": 61.8956, "t": 479.04, "r": 95.2424, "b": 466.8 }, "text": "Effect:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p183.8", "order": 8, "type": "text", "bbox": { "l": 61.1758, "t": 453.12, "r": 559.9389, "b": 426.72 }, "text": "The provisions of CFR 34 §668.173 were not followed, therefore unearned Title IV Funds were not returned in a timely manner." }, { "id": "p183.9", "order": 9, "type": "heading", "bbox": { "l": 61.8956, "t": 414.72, "r": 150.6605, "b": 402.24 }, "text": "Recommendation:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p183.10", "order": 10, "type": "text", "bbox": { "l": 61.1758, "t": 389.28, "r": 561.1384, "b": 349.44 }, "text": "We recommend that the University review its current procedures related to the timely return of unearned Title IV Funds and make the necessary changes to ensure that these calculations are being completed in a timely manner." }, { "id": "p183.11", "order": 11, "type": "heading", "bbox": { "l": 61.6556, "t": 336.24, "r": 156.898, "b": 324 }, "text": "Current year status:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p183.12", "order": 12, "type": "text", "bbox": { "l": 60.2162, "t": 309.6, "r": 269.4136, "b": 296.4 }, "text": "This finding was resolved in the current year." }, { "id": "p183.13", "order": 13, "type": "heading", "bbox": { "l": 47.7411, "t": 270.96, "r": 132.4277, "b": 257.52 }, "text": "Finding 2013-004:", "level": 3 }, { "id": "p183.14", "order": 14, "type": "list", "bbox": { "l": 47.2613, "t": 246.24, "r": 325.5514, "b": 218.88 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p183.14.1", "order": 15, "type": "list_item", "bbox": { "l": 47.2613, "t": 246.24, "r": 325.5514, "b": 232.56 }, "text": "Federal Program: U.S. Department of Education", "attrs": { "bbox_estimated": true } }, { "id": "p183.14.2", "order": 16, "type": "list_item", "bbox": { "l": 47.2613, "t": 232.56, "r": 325.5514, "b": 218.88 }, "text": "Federal Pell Grant Program, CFDA 84.063", "attrs": { "bbox_estimated": true } } ] }, { "id": "p183.15", "order": 17, "type": "heading", "bbox": { "l": 61.4157, "t": 206.88, "r": 116.1141, "b": 194.16 }, "text": "Condition:", "level": 3 }, { "id": "p183.16", "order": 18, "type": "text", "bbox": { "l": 60.9359, "t": 181.2, "r": 560.6586, "b": 154.08 }, "text": "During the audit, we noted one student who was selected for verification had an education tax credit of $4,500 improperly excluded from their parent's calculation of adjusted gross income." }, { "id": "p183.17", "order": 19, "type": "heading", "bbox": { "l": 61.6556, "t": 143.52, "r": 104.3588, "b": 131.28 }, "text": "Criteria:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p183.18", "order": 20, "type": "text", "bbox": { "l": 60.9359, "t": 118.08, "r": 561.1384, "b": 77.76 }, "text": "Per the provisions of CFR 34 §668.59 for the Federal Pell Grant Program, if an applicant's FAFSA information changes as a result of verification, an institution must recalculate the application's Federal Pell Grant on the basis of the EFC on the corrected valid ISIR and disburse any additional funds under that award." }, { "id": "p183.19", "order": 21, "type": "footer", "bbox": { "l": 299.4018, "t": 42.24, "r": 312.3566, "b": 32.16 }, "text": "72", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }