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            "bbox": {
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            "text": "facilities for the reporting year. Compare a sample of facility payments including the top two highest facility payments to additional supporting documentation (e.g., debt financing agreements, leases, rental agreements)."
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            "text": "b. Compare amounts recorded to amounts listed in the general ledger detail and recalculate totals."
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            "text": "35. Direct Overhead and Administrative Expenses",
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            "text": "a. Obtain general ledger detail and compare to the total expenses reported. Select a sample of transactions to validate existence of transaction and accuracy of recording and recalculate totals."
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            "text": "a. Tested with revenue section- Indirect Institutional Support."
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            "text": "a. Obtain general ledger detail and compare to the total expenses reported. Select a sample of transactions to validate existence of transaction and accuracy of recording and recalculate totals."
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            "text": "40. Other Operating Expenses",
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            "text": "a. Obtain general ledger detail and compare to the total expenses reported. Select a sample of transactions to validate existence of transaction and accuracy of recording and recalculate totals."
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            "text": "41. Football Bowl Expenses (41 and 41A)",
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            "text": "a. Obtain general ledger detail and compare to the total expenses reported. Select a sample of transactions to validate existence of transaction and accuracy of recording and recalculate totals."
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            "text": "Page | 37",
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