{
    "document_id": 16528,
    "page": 138,
    "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": 22,
    "counts_by_type": {
        "header": 1,
        "heading": 5,
        "text": 16
    },
    "build_ms": 2,
    "items": [
        {
            "id": "p138.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 34.08,
                "t": 742.56,
                "r": 325.2,
                "b": 729.36
            },
            "text": "2023-022 Federal Perkins Loan Program Reconciliation",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p138.2",
            "order": 2,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 716.64,
                "r": 559.92,
                "b": 690.48
            },
            "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": "p138.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 679.2,
                "r": 244.8,
                "b": 665.76
            },
            "text": "Status: See current year finding 2024-016"
        },
        {
            "id": "p138.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 651.6,
                "r": 555.36,
                "b": 625.2
            },
            "text": "Reason for finding's recurrence: Turnover in student financial aid, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
        },
        {
            "id": "p138.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 611.76,
                "r": 375.12,
                "b": 598.8
            },
            "text": "Corrective Action: See the University's 2024 Corrective Action Plan."
        },
        {
            "id": "p138.6",
            "order": 6,
            "type": "heading",
            "bbox": {
                "l": 33.84,
                "t": 573.36,
                "r": 419.04,
                "b": 560.4
            },
            "text": "2023-023 Fiscal Operations Report and Application to Participate (FISAP)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p138.7",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 548.4,
                "r": 392.64,
                "b": 535.2
            },
            "text": "Condition: The University did not maintain proper support for the FISAP."
        },
        {
            "id": "p138.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 34.56,
                "t": 522.72,
                "r": 215.52,
                "b": 509.76
            },
            "text": "Status: Corrective action was taken."
        },
        {
            "id": "p138.9",
            "order": 9,
            "type": "heading",
            "bbox": {
                "l": 34.32,
                "t": 485.28,
                "r": 200.4,
                "b": 472.32
            },
            "text": "2023-024 240 Day Escheatment",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p138.10",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 459.36,
                "r": 569.76,
                "b": 433.44
            },
            "text": "Condition: During our testing of refund checks, we noted student refunds of Title IV federal financial aid were outstanding more than 240 days."
        },
        {
            "id": "p138.11",
            "order": 11,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 421.68,
                "r": 477.6,
                "b": 408.48
            },
            "text": "Status: Corrective action plan is in-progress. Expected Completion Date: March 31, 2026."
        },
        {
            "id": "p138.12",
            "order": 12,
            "type": "heading",
            "bbox": {
                "l": 33.84,
                "t": 396.72,
                "r": 190.8,
                "b": 383.28
            },
            "text": "2023-025 Procurement Policy",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p138.13",
            "order": 13,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 371.28,
                "r": 532.32,
                "b": 344.88
            },
            "text": "Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance."
        },
        {
            "id": "p138.14",
            "order": 14,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 333.36,
                "r": 243.6,
                "b": 319.68
            },
            "text": "Status: See current year finding 2024-011"
        },
        {
            "id": "p138.15",
            "order": 15,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 306,
                "r": 555.12,
                "b": 279.36
            },
            "text": "Reason for finding's recurrence: Turnover in student financial aid, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
        },
        {
            "id": "p138.16",
            "order": 16,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 265.68,
                "r": 375.36,
                "b": 252
            },
            "text": "Corrective Action: See the University's 2024 Corrective Action Plan."
        },
        {
            "id": "p138.17",
            "order": 17,
            "type": "heading",
            "bbox": {
                "l": 34.08,
                "t": 227.76,
                "r": 232.56,
                "b": 214.56
            },
            "text": "2023-026 Suspension and Debarment",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p138.18",
            "order": 18,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 202.8,
                "r": 536.64,
                "b": 176.88
            },
            "text": "Condition: The University did not maintain records obtained from applying suspension and debarment procedures."
        },
        {
            "id": "p138.19",
            "order": 19,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 164.4,
                "r": 215.52,
                "b": 151.44
            },
            "text": "Status: Corrective action was taken."
        },
        {
            "id": "p138.20",
            "order": 20,
            "type": "heading",
            "bbox": {
                "l": 34.08,
                "t": 126.48,
                "r": 228.24,
                "b": 113.52
            },
            "text": "2023-027 Supporting Documentation",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p138.21",
            "order": 21,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 100.8,
                "r": 550.32,
                "b": 75.12
            },
            "text": "Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained."
        },
        {
            "id": "p138.22",
            "order": 22,
            "type": "text",
            "bbox": {
                "l": 34.32,
                "t": 63.12,
                "r": 215.04,
                "b": 50.16
            },
            "text": "Status: Corrective action was taken."
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}