{ "document_id": 16528, "page": 116, "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": 24, "counts_by_type": { "footer": 1, "heading": 4, "list": 2, "list_item": 7, "text": 9, "title": 1 }, "build_ms": 2, "items": [ { "id": "p116.1", "order": 1, "type": "title", "bbox": { "l": 126, "t": 756.48, "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": "p116.2", "order": 2, "type": "text", "bbox": { "l": 87.6, "t": 672.48, "r": 523.68, "b": 658.8 }, "text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)" }, { "id": "p116.3", "order": 3, "type": "heading", "bbox": { "l": 51.84, "t": 643.2, "r": 470.4, "b": 629.52 }, "text": "2024 – 015 – Perkins Compliance Attestation Requirements Review (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p116.4", "order": 4, "type": "text", "bbox": { "l": 51.6, "t": 617.76, "r": 559.44, "b": 590.64 }, "text": "Recommendation: We recommend reviewing procedures and requirements regarding Perkins third party service providers and ensure compliance with regulations." }, { "id": "p116.5", "order": 5, "type": "text", "bbox": { "l": 51.12, "t": 580.08, "r": 446.88, "b": 565.44 }, "text": "Views of responsible officials: There is no disagreement with the audit finding." }, { "id": "p116.6", "order": 6, "type": "heading", "bbox": { "l": 51.84, "t": 554.88, "r": 240.72, "b": 540.96 }, "text": "2024 – 016 – Perkins Reconciliation", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p116.7", "order": 7, "type": "list", "bbox": { "l": 51.84, "t": 528.96, "r": 326.88, "b": 441.36 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p116.7.1", "order": 8, "type": "list_item", "bbox": { "l": 51.84, "t": 528.96, "r": 279.36, "b": 515.28 }, "text": "Federal Agency: US Department of Education" }, { "id": "p116.7.2", "order": 9, "type": "list_item", "bbox": { "l": 52.08, "t": 510.48, "r": 326.88, "b": 496.56 }, "text": "Federal Program Name: Federal Perkins Loan Program" }, { "id": "p116.7.3", "order": 10, "type": "list_item", "bbox": { "l": 51.84, "t": 492, "r": 226.56, "b": 478.08 }, "text": "Assistance Listing Number: 84.038" }, { "id": "p116.7.4", "order": 11, "type": "list_item", "bbox": { "l": 51.84, "t": 473.52, "r": 306.72, "b": 459.6 }, "text": "Federal Award Identification Number and Year: N/A" }, { "id": "p116.7.5", "order": 12, "type": "list_item", "bbox": { "l": 51.84, "t": 454.8, "r": 269.52, "b": 441.36 }, "text": "Award Period: July 1, 2023 – June 30, 2024" } ] }, { "id": "p116.8", "order": 13, "type": "heading", "bbox": { "l": 52.8, "t": 435.84, "r": 134.16, "b": 421.68 }, "text": "Type of Finding:", "level": 3 }, { "id": "p116.9", "order": 14, "type": "list", "bbox": { "l": 86.88, "t": 410.089122, "r": 390, "b": 369.774954 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p116.9.1", "order": 15, "type": "list_item", "bbox": { "l": 86.88, "t": 410.089122, "r": 390, "b": 395.76 }, "text": "Significant Deficiency in Internal Control over Compliance", "marker": "•" }, { "id": "p116.9.2", "order": 16, "type": "list_item", "bbox": { "l": 87.36, "t": 384.048954, "r": 177.12, "b": 369.774954 }, "text": "Other Matters", "marker": "•" } ] }, { "id": "p116.10", "order": 17, "type": "text", "bbox": { "l": 51.36, "t": 358.8, "r": 559.92, "b": 280.32 }, "text": "Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(a), an institution may enter into a written contract with a third-party servicer for the administration of any aspect of the institution's participation in any Title IV, HEA program only to the extent that the servicer's eligibility to contract with the institution has not been limited, suspended, or terminated. When an institution uses a third-party servicer for its Perkins Loan program, the institution must reconcile funds that are reported by the third-party servicer to the University's accounting records." }, { "id": "p116.11", "order": 18, "type": "text", "bbox": { "l": 51.84, "t": 270, "r": 559.92, "b": 230.4 }, "text": "Condition: The University did not reconcile the Perkins Loan Program funds that are recorded on the University's accounting records to the third party servicer's report. There was also no review of the process." }, { "id": "p116.12", "order": 19, "type": "heading", "bbox": { "l": 51.6, "t": 219.12, "r": 181.44, "b": 205.92 }, "text": "Questioned costs: None", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p116.13", "order": 20, "type": "text", "bbox": { "l": 51.36, "t": 193.92, "r": 560.16, "b": 166.8 }, "text": "Context: During our testing, we noted that a control was not identified pertaining to reconciliation of Perkins loans from third party servicer report to the University's accounting records." }, { "id": "p116.14", "order": 21, "type": "text", "bbox": { "l": 51.36, "t": 156.72, "r": 559.68, "b": 129.36 }, "text": "Cause: The University did not have a control in place to ensure the reconciliation of Perkins loans from third party servicer report to the University's accounting records." }, { "id": "p116.15", "order": 22, "type": "text", "bbox": { "l": 51.36, "t": 118.32, "r": 443.52, "b": 104.4 }, "text": "Effect: The University accounting records did not reflect the current information." }, { "id": "p116.16", "order": 23, "type": "text", "bbox": { "l": 51.6, "t": 93.6, "r": 214.56, "b": 79.2 }, "text": "Repeat Finding: Yes, 2023-022" }, { "id": "p116.17", "order": 24, "type": "footer", "bbox": { "l": 294.48, "t": 46.08, "r": 317.52, "b": 34.56 }, "text": "(117)", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }