{
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            "type": "title",
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            "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2024",
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            "text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)"
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            "text": "Views of responsible officials: There is no disagreement with the audit finding."
        },
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            "text": "2024 – 020 – HEERF Earmarking",
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                    "id": "p121.5.1",
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                    "text": "Federal Agency: US Department of Education"
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                    "text": "Federal Program Name: Education Stabilization Fund"
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                    "text": "Assistance Listing Number: 84.425"
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                    "text": "Federal Award Identification Number and Year: P425J200025 – 2024"
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                    "text": "Award Period: July 1, 2023 – June 30, 2024"
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            "text": "Type of Finding:",
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                    "text": "Significant Deficiency in Internal Control over Compliance",
                    "marker": "•"
                },
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                    "text": "Other Matters",
                    "marker": "•"
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            ]
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            "id": "p121.8",
            "order": 15,
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            "text": "Criteria or specific requirement: HEERF III funds required the spending of funds in use of implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines and conducting direct outreach to financial aid applicants. Spending under these categories indicates whether an institution has spent funds under a required use of funds established under the ARP. If an institution indicates zero-dollar amount spending for either or both categories, examine earlier annual reports to determine the institution had spending at some point on these two funding categories consistent with ARP FAQ Question 21."
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            "text": "Condition: No spending of HEERF funds for implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines and conducting direct outreach to financial aid applicants."
        },
        {
            "id": "p121.10",
            "order": 17,
            "type": "heading",
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                "l": 51.84,
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            "text": "Questioned costs: None",
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            "level": 3
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        {
            "id": "p121.11",
            "order": 18,
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            "bbox": {
                "l": 50.64,
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            "text": "Context: During our testing of annual report, it was noted that the University did not spend funds under the categories of implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines and conducting direct outreach to financial aid applicants."
        },
        {
            "id": "p121.12",
            "order": 19,
            "type": "text",
            "bbox": {
                "l": 51.36,
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            "text": "Cause: The University did not have the controls in place to ensure earmarking requirements under the CRRSAA 314(e) were being followed and met."
        },
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            "id": "p121.13",
            "order": 20,
            "type": "text",
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            "text": "Effect: The University is not in compliance with the earmarking requirements for HEERF funds specified by the Department of Education."
        },
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            "text": "Repeat Finding: No.",
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            "text": "Recommendation: We recommend the University should implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure earmarking requirements are met."
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            "id": "p121.16",
            "order": 23,
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            "text": "Views of responsible officials: There is no disagreement with the audit finding."
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            "order": 24,
            "type": "footer",
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            "text": "(122)",
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