{ "document_id": 16528, "page": 111, "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": 20, "counts_by_type": { "footer": 1, "header": 1, "heading": 3, "list": 1, "list_item": 2, "text": 12 }, "build_ms": 2, "items": [ { "id": "p111.1", "order": 1, "type": "header", "bbox": { "l": 126, "t": 756.72, "r": 484.32, "b": 716.64 }, "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2024", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p111.2", "order": 2, "type": "text", "bbox": { "l": 87.12, "t": 672.72, "r": 523.68, "b": 659.04 }, "text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)" }, { "id": "p111.3", "order": 3, "type": "heading", "bbox": { "l": 51.6, "t": 643.44, "r": 290.64, "b": 629.76 }, "text": "2024 – 011 – Procurement Policy (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p111.4", "order": 4, "type": "text", "bbox": { "l": 51.36, "t": 618.48, "r": 214.08, "b": 604.08 }, "text": "Repeat Finding: Yes, 2023-025" }, { "id": "p111.5", "order": 5, "type": "text", "bbox": { "l": 50.16, "t": 592.56, "r": 559.68, "b": 565.44 }, "text": "Recommendation: We recommend the University review its procurement policy to ensure it meets federal regulations and ensure they retain documentation of quotes received and final approval forms." }, { "id": "p111.6", "order": 6, "type": "text", "bbox": { "l": 50.88, "t": 555.12, "r": 447.12, "b": 540.48 }, "text": "Views of responsible officials: There is no disagreement with the audit finding." }, { "id": "p111.7", "order": 7, "type": "heading", "bbox": { "l": 51.6, "t": 529.44, "r": 284.16, "b": 515.76 }, "text": "2024 – 012 – Return of Title IV Funds (R2T4)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p111.8", "order": 8, "type": "text", "bbox": { "l": 51.6, "t": 504.48, "r": 279.12, "b": 490.32 }, "text": "Federal Agency: US Department of Education" }, { "id": "p111.9", "order": 9, "type": "text", "bbox": { "l": 51.36, "t": 485.76, "r": 559.44, "b": 458.88 }, "text": "Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program" }, { "id": "p111.10", "order": 10, "type": "text", "bbox": { "l": 51.12, "t": 454.32, "r": 345.6, "b": 440.4 }, "text": "Assistance Listing Number: 84.007; 84.063; 84.268; 84.033" }, { "id": "p111.11", "order": 11, "type": "text", "bbox": { "l": 51.6, "t": 435.6, "r": 559.44, "b": 396.48 }, "text": "Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2024" }, { "id": "p111.12", "order": 12, "type": "text", "bbox": { "l": 51.36, "t": 391.92, "r": 269.76, "b": 377.76 }, "text": "Award Period: July 1, 2023 – June 30, 2024" }, { "id": "p111.13", "order": 13, "type": "heading", "bbox": { "l": 52.08, "t": 372.72, "r": 134.4, "b": 358.32 }, "text": "Type of Finding:", "level": 3 }, { "id": "p111.14", "order": 14, "type": "list", "bbox": { "l": 86.4, "t": 346.849302, "r": 390.24, "b": 306.535134 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p111.14.1", "order": 15, "type": "list_item", "bbox": { "l": 86.4, "t": 346.849302, "r": 390.24, "b": 332.575302 }, "text": "Significant Deficiency in Internal Control over Compliance", "marker": "•" }, { "id": "p111.14.2", "order": 16, "type": "list_item", "bbox": { "l": 87.12, "t": 320.88, "r": 177.36, "b": 306.535134 }, "text": "Other Matters" } ] }, { "id": "p111.15", "order": 17, "type": "text", "bbox": { "l": 49.92, "t": 295.44, "r": 559.68, "b": 166.32 }, "text": "Criteria or specific requirement: When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student's withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution's determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. If the amount the student earned is greater than the amount disbursed, the difference between the amounts must be treated as a post-withdrawal disbursement (34 CFR 668.22(a)(1) through (a)(5)).", "attrs": { "block_label": "abstract" } }, { "id": "p111.16", "order": 18, "type": "text", "bbox": { "l": 51.36, "t": 156.48, "r": 560.16, "b": 129.36 }, "text": "Condition: Student who withdrew from the University did not have accurate calculation of Title IV completed to determine the amount to be returned to the Department of Education." }, { "id": "p111.17", "order": 19, "type": "text", "bbox": { "l": 51.6, "t": 118.08, "r": 183.6, "b": 104.88 }, "text": "Questioned costs: None." }, { "id": "p111.18", "order": 20, "type": "footer", "bbox": { "l": 294.48, "t": 46.08, "r": 317.52, "b": 34.56 }, "text": "(112)", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }