{ "document_id": 16528, "page": 120, "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": 3, "list": 1, "list_item": 2, "text": 16, "title": 1 }, "build_ms": 2, "items": [ { "id": "p120.1", "order": 1, "type": "title", "bbox": { "l": 126.24, "t": 756.48, "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": "p120.2", "order": 2, "type": "text", "bbox": { "l": 87.84, "t": 672.48, "r": 523.44, "b": 659.04 }, "text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)" }, { "id": "p120.3", "order": 3, "type": "heading", "bbox": { "l": 51.6, "t": 642.72, "r": 325.2, "b": 629.76 }, "text": "2024 – 018 – HEERF Cash Management (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p120.4", "order": 4, "type": "text", "bbox": { "l": 51.6, "t": 617.28, "r": 560.4, "b": 553.2 }, "text": "Recommendation: The University should revise its cash management procedures to ensure that HEERF drawdowns are based on actual, immediate cash needs rather than anticipated expenditures. Draw requests should be timed as closely as administratively feasible to the disbursement of funds for allowable program costs. Additionally, management should implement monitoring controls to prevent excess cash accumulation and ensure compliance with 2 CFR §200.305 and HEERF guidance." }, { "id": "p120.5", "order": 5, "type": "text", "bbox": { "l": 51.36, "t": 541.92, "r": 447.12, "b": 528 }, "text": "Views of responsible officials: There is no disagreement with the audit finding." }, { "id": "p120.6", "order": 6, "type": "heading", "bbox": { "l": 51.6, "t": 516.48, "r": 290.88, "b": 503.28 }, "text": "2024 – 019 – Single Audit Report Submission", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p120.7", "order": 7, "type": "text", "bbox": { "l": 52.32, "t": 491.04, "r": 176.88, "b": 478.56 }, "text": "Federal Agency: Various" }, { "id": "p120.8", "order": 8, "type": "text", "bbox": { "l": 52.08, "t": 478.32, "r": 559.44, "b": 427.92 }, "text": "Federal Program Name: Extension Services at 1890 Colleges, Scholarships for Students at 1890 Institutions, Education Stabilization Fund, Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program" }, { "id": "p120.9", "order": 9, "type": "text", "bbox": { "l": 52.32, "t": 427.68, "r": 229.44, "b": 415.2 }, "text": "Assistance Listing Number: Various" }, { "id": "p120.10", "order": 10, "type": "text", "bbox": { "l": 52.32, "t": 414.72, "r": 325.2, "b": 402.24 }, "text": "Federal Award Identification Number and Year: Various" }, { "id": "p120.11", "order": 11, "type": "text", "bbox": { "l": 52.32, "t": 402.72, "r": 269.76, "b": 389.76 }, "text": "Award Period: July 1, 2023 – June 30, 2024" }, { "id": "p120.12", "order": 12, "type": "heading", "bbox": { "l": 52.8, "t": 389.28, "r": 134.64, "b": 375.84 }, "text": "Type of Finding:", "level": 3 }, { "id": "p120.13", "order": 13, "type": "list", "bbox": { "l": 86.88, "t": 367.611, "r": 389.76, "b": 330.777 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p120.13.1", "order": 14, "type": "list_item", "bbox": { "l": 86.88, "t": 367.611, "r": 389.76, "b": 353.337 }, "text": "Significant Deficiency in Internal Control over Compliance", "marker": "•" }, { "id": "p120.13.2", "order": 15, "type": "list_item", "bbox": { "l": 86.88, "t": 345.051, "r": 177.36, "b": 330.777 }, "text": "Other Matters" } ] }, { "id": "p120.14", "order": 16, "type": "text", "bbox": { "l": 51.36, "t": 322.8, "r": 559.44, "b": 283.44 }, "text": "Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period." }, { "id": "p120.15", "order": 17, "type": "text", "bbox": { "l": 51.12, "t": 272.4, "r": 511.44, "b": 258.72 }, "text": "Condition: The University did not submit the single audit report package by the required time." }, { "id": "p120.16", "order": 18, "type": "text", "bbox": { "l": 51.36, "t": 246.96, "r": 183.6, "b": 233.76 }, "text": "Questioned costs: None." }, { "id": "p120.17", "order": 19, "type": "text", "bbox": { "l": 51.12, "t": 222, "r": 484.8, "b": 208.08 }, "text": "Context: Single audit report was due 3/31/25 and was not submitted until January 2026." }, { "id": "p120.18", "order": 20, "type": "text", "bbox": { "l": 51.6, "t": 196.08, "r": 559.92, "b": 170.16 }, "text": "Cause: The audit report on the financial statements for the year ended June 30, 2024, was issued after the March 31, 2025, deadline." }, { "id": "p120.19", "order": 21, "type": "text", "bbox": { "l": 50.88, "t": 158.64, "r": 560.16, "b": 132.48 }, "text": "Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2024." }, { "id": "p120.20", "order": 22, "type": "text", "bbox": { "l": 51.36, "t": 120.72, "r": 215.76, "b": 106.32 }, "text": "Repeat Finding: Yes, 2023-031." }, { "id": "p120.21", "order": 23, "type": "text", "bbox": { "l": 51.6, "t": 95.28, "r": 559.44, "b": 68.4 }, "text": "Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package." }, { "id": "p120.22", "order": 24, "type": "footer", "bbox": { "l": 294.48, "t": 46.08, "r": 317.52, "b": 34.56 }, "text": "(121)", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }