{
    "document_id": 16528,
    "page": 107,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 16639,
    "item_count": 23,
    "counts_by_type": {
        "footer": 1,
        "heading": 4,
        "list": 2,
        "list_item": 7,
        "text": 8,
        "title": 1
    },
    "build_ms": 2,
    "items": [
        {
            "id": "p107.1",
            "order": 1,
            "type": "title",
            "bbox": {
                "l": 126.24,
                "t": 756.72,
                "r": 484.32,
                "b": 717.12
            },
            "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2024",
            "attrs": {
                "block_label": "doc_title"
            },
            "level": 2
        },
        {
            "id": "p107.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 88.32,
                "t": 672.48,
                "r": 523.44,
                "b": 658.8
            },
            "text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p107.3",
            "order": 3,
            "type": "heading",
            "bbox": {
                "l": 52.08,
                "t": 642.96,
                "r": 206.4,
                "b": 629.28
            },
            "text": "2024 – 008 – Exit Counseling",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p107.4",
            "order": 4,
            "type": "list",
            "bbox": {
                "l": 51.6,
                "t": 618,
                "r": 467.04,
                "b": 529.2
            },
            "text": "",
            "attrs": {
                "item_count": 5
            },
            "children": [
                {
                    "id": "p107.4.1",
                    "order": 5,
                    "type": "list_item",
                    "bbox": {
                        "l": 51.84,
                        "t": 618,
                        "r": 278.88,
                        "b": 604.08
                    },
                    "text": "Federal Agency: US Department of Education"
                },
                {
                    "id": "p107.4.2",
                    "order": 6,
                    "type": "list_item",
                    "bbox": {
                        "l": 51.6,
                        "t": 599.28,
                        "r": 319.92,
                        "b": 585.6
                    },
                    "text": "Federal Program Name: Federal Direct Student Loans"
                },
                {
                    "id": "p107.4.3",
                    "order": 7,
                    "type": "list_item",
                    "bbox": {
                        "l": 51.6,
                        "t": 580.56,
                        "r": 226.56,
                        "b": 567.12
                    },
                    "text": "Assistance Listing Number: 84.268"
                },
                {
                    "id": "p107.4.4",
                    "order": 8,
                    "type": "list_item",
                    "bbox": {
                        "l": 51.6,
                        "t": 561.84,
                        "r": 467.04,
                        "b": 548.16
                    },
                    "text": "Federal Award Identification Number and Year: P268K230147; P268K240147 - 2024"
                },
                {
                    "id": "p107.4.5",
                    "order": 9,
                    "type": "list_item",
                    "bbox": {
                        "l": 51.6,
                        "t": 543.12,
                        "r": 270.24,
                        "b": 529.2
                    },
                    "text": "Award Period: July 1, 2023 – June 30, 2024"
                }
            ]
        },
        {
            "id": "p107.5",
            "order": 10,
            "type": "heading",
            "bbox": {
                "l": 52.56,
                "t": 524.16,
                "r": 134.16,
                "b": 510
            },
            "text": "Type of Finding:",
            "level": 3
        },
        {
            "id": "p107.6",
            "order": 11,
            "type": "list",
            "bbox": {
                "l": 86.88,
                "t": 498.588732,
                "r": 390,
                "b": 458.274564
            },
            "text": "",
            "attrs": {
                "item_count": 2
            },
            "children": [
                {
                    "id": "p107.6.1",
                    "order": 12,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.88,
                        "t": 498.588732,
                        "r": 390,
                        "b": 484.314732
                    },
                    "text": "Significant Deficiency in Internal Control over Compliance",
                    "marker": "•"
                },
                {
                    "id": "p107.6.2",
                    "order": 13,
                    "type": "list_item",
                    "bbox": {
                        "l": 87.12,
                        "t": 472.56,
                        "r": 177.36,
                        "b": 458.274564
                    },
                    "text": "Other Matters"
                }
            ]
        },
        {
            "id": "p107.7",
            "order": 14,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 446.88,
                "r": 559.92,
                "b": 407.04
            },
            "text": "Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 685.304(b), if a student borrower withdraws or graduates from school, exit counseling must be provided either electronically, by mailing, or by email to the student borrower."
        },
        {
            "id": "p107.8",
            "order": 15,
            "type": "text",
            "bbox": {
                "l": 51.6,
                "t": 396,
                "r": 559.44,
                "b": 369.84
            },
            "text": "Condition: Students who withdrew or graduated from the University did not receive exit counseling information."
        },
        {
            "id": "p107.9",
            "order": 16,
            "type": "heading",
            "bbox": {
                "l": 51.6,
                "t": 358.32,
                "r": 181.2,
                "b": 345.12
            },
            "text": "Questioned costs: None",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p107.10",
            "order": 17,
            "type": "text",
            "bbox": {
                "l": 50.64,
                "t": 332.88,
                "r": 559.68,
                "b": 306
            },
            "text": "Context: During our testing, it was noted that eight out of the twenty-nine students who were required to receive exit counseling information did not receive it."
        },
        {
            "id": "p107.11",
            "order": 18,
            "type": "text",
            "bbox": {
                "l": 51.6,
                "t": 295.2,
                "r": 560.4,
                "b": 268.08
            },
            "text": "Cause: The University's processes and controls did not ensure that exit counseling was completed or did not retain proper support to indicate this process took place."
        },
        {
            "id": "p107.12",
            "order": 19,
            "type": "text",
            "bbox": {
                "l": 51.6,
                "t": 257.28,
                "r": 559.44,
                "b": 230.88
            },
            "text": "Effect: Students are not receiving the proper loan counseling which may contribute to not repaying loans to the DoE on time."
        },
        {
            "id": "p107.13",
            "order": 20,
            "type": "text",
            "bbox": {
                "l": 51.6,
                "t": 219.6,
                "r": 214.08,
                "b": 205.2
            },
            "text": "Repeat Finding: Yes, 2023-015"
        },
        {
            "id": "p107.14",
            "order": 21,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 194.16,
                "r": 559.2,
                "b": 167.04
            },
            "text": "Recommendation: We recommend the University review its policies and procedures around sending exit counseling information to students to ensure students are receiving proper counseling."
        },
        {
            "id": "p107.15",
            "order": 22,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 156.48,
                "r": 447.36,
                "b": 142.08
            },
            "text": "Views of responsible officials: There is no disagreement with the audit finding."
        },
        {
            "id": "p107.16",
            "order": 23,
            "type": "footer",
            "bbox": {
                "l": 294.72,
                "t": 46.08,
                "r": 317.28,
                "b": 34.56
            },
            "text": "(108)",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}