{
    "document_id": 16528,
    "page": 113,
    "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": 17,
    "counts_by_type": {
        "footer": 1,
        "heading": 2,
        "text": 13,
        "title": 1
    },
    "build_ms": 2,
    "items": [
        {
            "id": "p113.1",
            "order": 1,
            "type": "title",
            "bbox": {
                "l": 126,
                "t": 756.24,
                "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": "p113.2",
            "order": 2,
            "type": "text",
            "bbox": {
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            },
            "text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)"
        },
        {
            "id": "p113.3",
            "order": 3,
            "type": "heading",
            "bbox": {
                "l": 51.6,
                "t": 642.96,
                "r": 446.4,
                "b": 629.76
            },
            "text": "2024 – 013 – National Student Loan Database System (NSLDS) (Continued)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p113.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 617.52,
                "r": 560.16,
                "b": 540.24
            },
            "text": "Changes in enrollment status must be reported within 30 days. However, if a roster file is expected within 60 days, you may provide the date on that roster file. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don't pass the NSLDS enrollment reporting edits. ED requires the University to report changes in enrollment status within 30 or 60 days that the University determined the changes occurred (34 CFR 682.610)."
        },
        {
            "id": "p113.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 51.6,
                "t": 528.72,
                "r": 559.68,
                "b": 503.52
            },
            "text": "Condition: Certain students' enrollment information was not reported accurately or timely to the NSLDS."
        },
        {
            "id": "p113.6",
            "order": 6,
            "type": "heading",
            "bbox": {
                "l": 51.36,
                "t": 491.04,
                "r": 181.2,
                "b": 478.08
            },
            "text": "Questioned costs: None",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p113.7",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 51.12,
                "t": 465.6,
                "r": 559.2,
                "b": 438.96
            },
            "text": "Context: Fifteen students out of a sample of sixty students had status of 'NO RECORD FOUND' on both program and campus enrollment detail, despite having changes in status and receiving federal aid"
        },
        {
            "id": "p113.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 427.68,
                "r": 559.92,
                "b": 401.28
            },
            "text": "Forty-five students out of a sample of sixty students change in status were not reported within the maximum timeline of sixty days to the campus-level record within NSLDS."
        },
        {
            "id": "p113.9",
            "order": 9,
            "type": "text",
            "bbox": {
                "l": 51.6,
                "t": 390,
                "r": 560.4,
                "b": 363.36
            },
            "text": "Fourteen students out of a sample of sixty students had enrollment status dates of which were not matching between campus and program enrollment detail."
        },
        {
            "id": "p113.10",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 351.6,
                "r": 559.92,
                "b": 325.44
            },
            "text": "Forty-five students out of a sample of sixty students did not have enrollment certification occurring at a minimum of every sixty days."
        },
        {
            "id": "p113.11",
            "order": 11,
            "type": "text",
            "bbox": {
                "l": 50.4,
                "t": 314.16,
                "r": 560.64,
                "b": 287.04
            },
            "text": "Nineteen students out of a sample of sixty students had enrollment status dates on their transcripts of which did not match what was being reported within the enrollment detail in NSLDS."
        },
        {
            "id": "p113.12",
            "order": 12,
            "type": "text",
            "bbox": {
                "l": 51.6,
                "t": 276.48,
                "r": 560.16,
                "b": 249.36
            },
            "text": "Cause: Management's procedures to report accurate and timely information to the NSLDS were not operating effectively."
        },
        {
            "id": "p113.13",
            "order": 13,
            "type": "text",
            "bbox": {
                "l": 51.6,
                "t": 238.32,
                "r": 559.92,
                "b": 212.16
            },
            "text": "Effect: Inaccurate reporting to the NSLDS can impact when students enter repayment periods or affect their interest rates."
        },
        {
            "id": "p113.14",
            "order": 14,
            "type": "text",
            "bbox": {
                "l": 51.6,
                "t": 200.64,
                "r": 213.6,
                "b": 186.24
            },
            "text": "Repeat Finding: Yes, 2023-018"
        },
        {
            "id": "p113.15",
            "order": 15,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 174.96,
                "r": 560.4,
                "b": 109.44
            },
            "text": "Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations."
        },
        {
            "id": "p113.16",
            "order": 16,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 99.36,
                "r": 447.6,
                "b": 85.2
            },
            "text": "Views of responsible officials: There is no disagreement with the audit finding."
        },
        {
            "id": "p113.17",
            "order": 17,
            "type": "footer",
            "bbox": {
                "l": 294.48,
                "t": 46.08,
                "r": 317.52,
                "b": 34.56
            },
            "text": "(114)",
            "attrs": {
                "block_label": "number"
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        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}