{ "document_id": 16528, "page": 110, "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": 28, "counts_by_type": { "footer": 1, "heading": 5, "list": 2, "list_item": 6, "text": 13, "title": 1 }, "build_ms": 3, "items": [ { "id": "p110.1", "order": 1, "type": "title", "bbox": { "l": 126.24, "t": 756.72, "r": 484.08, "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": "p110.2", "order": 2, "type": "text", "bbox": { "l": 88.32, "t": 672.48, "r": 523.44, "b": 658.8 }, "text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)" }, { "id": "p110.3", "order": 3, "type": "heading", "bbox": { "l": 51.6, "t": 642.96, "r": 320.4, "b": 629.52 }, "text": "2024 – 010 – Inventory Documentation (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p110.4", "order": 4, "type": "heading", "bbox": { "l": 52.08, "t": 618, "r": 155.76, "b": 604.08 }, "text": "Repeat Finding: No", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p110.5", "order": 5, "type": "text", "bbox": { "l": 51.84, "t": 592.08, "r": 560.16, "b": 552.72 }, "text": "Recommendation: We recommend management implement procedures for physical inventory to be taken within a two-year timeframe as well as maintain evidence of assets possession such as photos of the property and equipment." }, { "id": "p110.6", "order": 6, "type": "text", "bbox": { "l": 51.36, "t": 542.16, "r": 447.12, "b": 527.76 }, "text": "Views of responsible officials: There is no disagreement with the audit finding." }, { "id": "p110.7", "order": 7, "type": "heading", "bbox": { "l": 51.84, "t": 516.48, "r": 191.04, "b": 502.8 }, "text": "2024 – 011 – Procurement", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p110.8", "order": 8, "type": "list", "bbox": { "l": 51.6, "t": 491.52, "r": 528, "b": 402.96 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p110.8.1", "order": 9, "type": "list_item", "bbox": { "l": 51.84, "t": 491.52, "r": 428.88, "b": 477.36 }, "text": "Federal Agency: US Department of Agriculture, US Department of Education" }, { "id": "p110.8.2", "order": 10, "type": "list_item", "bbox": { "l": 52.08, "t": 472.08, "r": 500.4, "b": 441.36 }, "text": "Federal Program Name: Extension Services at 1890 Colleges, Education Stabilization Fund\nAssistance Listing Number: 10.512, 84.425" }, { "id": "p110.8.3", "order": 11, "type": "list_item", "bbox": { "l": 51.84, "t": 435.36, "r": 528, "b": 421.68 }, "text": "Federal Award Identification Number and Year: NI201444XXXXG008-0005, P425J200025 - 2024" }, { "id": "p110.8.4", "order": 12, "type": "list_item", "bbox": { "l": 51.6, "t": 417.12, "r": 269.52, "b": 402.96 }, "text": "Award Period: July 1, 2023 – June 30, 2024" } ] }, { "id": "p110.9", "order": 13, "type": "heading", "bbox": { "l": 52.56, "t": 397.92, "r": 133.92, "b": 383.52 }, "text": "Type of Finding:", "level": 3 }, { "id": "p110.10", "order": 14, "type": "list", "bbox": { "l": 87.12, "t": 375.591, "r": 390, "b": 338.697 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p110.10.1", "order": 15, "type": "list_item", "bbox": { "l": 87.12, "t": 375.591, "r": 390, "b": 361.317 }, "text": "Significant Deficiency in Internal Control over Compliance", "marker": "•" }, { "id": "p110.10.2", "order": 16, "type": "list_item", "bbox": { "l": 87.36, "t": 352.971, "r": 177.12, "b": 338.697 }, "text": "Other Matters", "marker": "•" } ] }, { "id": "p110.11", "order": 17, "type": "text", "bbox": { "l": 51.12, "t": 330.72, "r": 559.68, "b": 265.68 }, "text": "Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards. Sections of the Uniform Guidance set forth five permissible procurement methods for nonfederal entities expending federal financial assistance: (1) micro-purchases ([p110.11.1] 200.320(a)(1)); (2) small purchases ([p110.11.2] 200.320(a)(2)); (3) sealed bids ([p110.11.3] 200.320(b)(1)); (4) proposals ([p110.11.4] 200.320(b)(2)); and (5) noncompetitive procurement ([p110.11.5] 200.320(c)(1)-(5)).", "children": [ { "id": "p110.11.1", "order": 18, "type": "text", "bbox": { "l": 51.12, "t": 330.72, "r": 559.68, "b": 265.68 }, "text": "\\S", "attrs": { "inline": true, "text_offset": 267, "text_span": 11, "bbox_estimated": true } }, { "id": "p110.11.2", "order": 19, "type": "text", "bbox": { "l": 51.12, "t": 330.72, "r": 559.68, "b": 265.68 }, "text": "\\S", "attrs": { "inline": true, "text_offset": 316, "text_span": 11, "bbox_estimated": true } }, { "id": "p110.11.3", "order": 20, "type": "text", "bbox": { "l": 51.12, "t": 330.72, "r": 559.68, "b": 265.68 }, "text": "\\S", "attrs": { "inline": true, "text_offset": 361, "text_span": 11, "bbox_estimated": true } }, { "id": "p110.11.4", "order": 21, "type": "text", "bbox": { "l": 51.12, "t": 330.72, "r": 559.68, "b": 265.68 }, "text": "\\S", "attrs": { "inline": true, "text_offset": 404, "text_span": 11, "bbox_estimated": true } }, { "id": "p110.11.5", "order": 22, "type": "text", "bbox": { "l": 51.12, "t": 330.72, "r": 559.68, "b": 265.68 }, "text": "\\S", "attrs": { "inline": true, "text_offset": 468, "text_span": 11, "bbox_estimated": true } } ] }, { "id": "p110.12", "order": 23, "type": "text", "bbox": { "l": 51.84, "t": 255.12, "r": 560.16, "b": 215.52 }, "text": "Condition: The University's procurement policy does not currently match all requirements of the Uniform Guidance, and Clifton Larson Allen LLP (CLA) was unable to sight evidence of their key control being performed." }, { "id": "p110.13", "order": 24, "type": "heading", "bbox": { "l": 51.84, "t": 204, "r": 180.96, "b": 191.04 }, "text": "Questioned costs: None", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p110.14", "order": 25, "type": "text", "bbox": { "l": 51.36, "t": 179.28, "r": 559.68, "b": 126.48 }, "text": "Context: The University's procurement policy does not currently match all requirements of the uniform guidance related to defining the required levels of procurement and when competitive bids are required, and CLA was unable to sight evidence of a key control being performed for five of six sample selections for the Extension Services at 1890 Colleges grant." }, { "id": "p110.15", "order": 26, "type": "text", "bbox": { "l": 51.84, "t": 116.16, "r": 559.68, "b": 89.52 }, "text": "Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance." }, { "id": "p110.16", "order": 27, "type": "text", "bbox": { "l": 51.6, "t": 78.24, "r": 460.08, "b": 63.84 }, "text": "Effect: The University is not in compliance with Uniform Guidance for procurement." }, { "id": "p110.17", "order": 28, "type": "footer", "bbox": { "l": 294.48, "t": 46.08, "r": 317.52, "b": 34.56 }, "text": "(111)", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }