{
    "document_id": 15282,
    "page": 98,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 15394,
    "item_count": 19,
    "counts_by_type": {
        "footer": 1,
        "heading": 5,
        "list": 1,
        "list_item": 2,
        "text": 10
    },
    "build_ms": 4,
    "items": [
        {
            "id": "p98.1",
            "order": 1,
            "type": "heading",
            "bbox": {
                "l": 33.36,
                "t": 728.4,
                "r": 216.48,
                "b": 690
            },
            "text": "Business Affairs Report\nAccounting Department Report",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p98.2",
            "order": 2,
            "type": "text",
            "bbox": {
                "l": 34.32,
                "t": 678,
                "r": 276.96,
                "b": 663.6
            },
            "text": "Financial Audit for year ended June 30, 2016"
        },
        {
            "id": "p98.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 34.8,
                "t": 651.6,
                "r": 576.72,
                "b": 580.56
            },
            "text": "The financial audit report was issued Dec. 29, 2016. We continue to gather the remaining information for the Single Audit report that will be issued separately.\nThere was only one Financial Statement Finding listed for 2016 and that was a repeat finding from 2015. The finding addresses the issue of the books not being finalized and the accounts not being reconciled at 6/30/16."
        },
        {
            "id": "p98.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 567.84,
                "r": 578.16,
                "b": 496.32
            },
            "text": "KSU Update for Finding 2016-001: The 14 general ledger cash accounts are being reconciled more timely now and we are identifying the other general ledger accounts that need to be reconciled monthly or quarterly, so that the books can be closed quickly at the end of June 2017. Several of the adjusting entries that were required by the audit firm were a result of numerous KSU processes that had not happened timely to ensure that FY 16 could close by the time the auditors were ready to do their testing."
        },
        {
            "id": "p98.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 484.8,
                "r": 578.16,
                "b": 456
            },
            "text": "The remaining 2015 findings below are Single Audit issues and we currently do not know the status of these finding for the 2016 audit."
        },
        {
            "id": "p98.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 33.36,
                "t": 443.28,
                "r": 285.6,
                "b": 428.4
            },
            "text": "Follow-up on prior year findings are as follows:"
        },
        {
            "id": "p98.7",
            "order": 7,
            "type": "heading",
            "bbox": {
                "l": 34.08,
                "t": 415.92,
                "r": 121.2,
                "b": 402.24
            },
            "text": "Finding 2015-1:",
            "level": 3
        },
        {
            "id": "p98.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 401.52,
                "r": 491.52,
                "b": 386.64
            },
            "text": "Adequate controls over financial reporting and the reconciliation of subsidiary ledgers."
        },
        {
            "id": "p98.9",
            "order": 9,
            "type": "text",
            "bbox": {
                "l": 33.36,
                "t": 374.16,
                "r": 578.64,
                "b": 331.68
            },
            "text": "KSU update: improvements are being made in this area as we work to get accounts reconciled in a timelier manner. Once the new staff are hired and properly trained additional reconciliations will occur to resolve any known differences."
        },
        {
            "id": "p98.10",
            "order": 10,
            "type": "heading",
            "bbox": {
                "l": 33.84,
                "t": 319.2,
                "r": 121.44,
                "b": 305.52
            },
            "text": "Finding 2015-2:",
            "level": 3
        },
        {
            "id": "p98.11",
            "order": 11,
            "type": "list",
            "bbox": {
                "l": 36,
                "t": 302.856,
                "r": 549.5496,
                "b": 264.15599999999995
            },
            "text": "",
            "attrs": {
                "item_count": 2
            },
            "children": [
                {
                    "id": "p98.11.1",
                    "order": 12,
                    "type": "list_item",
                    "bbox": {
                        "l": 36,
                        "t": 302.856,
                        "r": 382.8672,
                        "b": 291.756
                    },
                    "text": "Proper withdrawal date being used for the return of Title IV funds."
                },
                {
                    "id": "p98.11.2",
                    "order": 13,
                    "type": "list_item",
                    "bbox": {
                        "l": 36,
                        "t": 275.256,
                        "r": 549.5496,
                        "b": 264.15599999999995
                    },
                    "text": "KSU update: A revised Withdrawal Form was created and new reports were being implemented."
                }
            ]
        },
        {
            "id": "p98.12",
            "order": 14,
            "type": "heading",
            "bbox": {
                "l": 34.08,
                "t": 250.08,
                "r": 120.96,
                "b": 236.4
            },
            "text": "Finding 2015-3:",
            "level": 3
        },
        {
            "id": "p98.13",
            "order": 15,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 235.92,
                "r": 419.52,
                "b": 221.52
            },
            "text": "Student Support Services did not serve the required number of students"
        },
        {
            "id": "p98.14",
            "order": 16,
            "type": "text",
            "bbox": {
                "l": 33.36,
                "t": 209.04,
                "r": 577.92,
                "b": 165.84
            },
            "text": "KSU update: final determination has been provided by the USDOE and TRIO program funds will have to be repaid back due to not serving the required number of students. A reimbursement of $28,644 was made for the previous program year."
        },
        {
            "id": "p98.15",
            "order": 17,
            "type": "heading",
            "bbox": {
                "l": 33.84,
                "t": 154.08,
                "r": 121.2,
                "b": 139.92
            },
            "text": "Finding 2015-4:",
            "level": 3
        },
        {
            "id": "p98.16",
            "order": 18,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 139.92,
                "r": 537.6,
                "b": 124.8
            },
            "text": "Entrance counseling for students eligible for Perkins loans had not been properly documented."
        },
        {
            "id": "p98.17",
            "order": 19,
            "type": "footer",
            "bbox": {
                "l": 298.32,
                "t": 84.96,
                "r": 313.44,
                "b": 71.04
            },
            "text": "[8]",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}