{
    "document_id": 16528,
    "page": 139,
    "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": 19,
    "counts_by_type": {
        "heading": 4,
        "text": 15
    },
    "build_ms": 1,
    "items": [
        {
            "id": "p139.1",
            "order": 1,
            "type": "heading",
            "bbox": {
                "l": 34.08,
                "t": 742.08,
                "r": 285.36,
                "b": 729.12
            },
            "text": "2023-028 Property and Equipment",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p139.2",
            "order": 2,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 716.64,
                "r": 575.04,
                "b": 690.24
            },
            "text": "Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets."
        },
        {
            "id": "p139.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 678.96,
                "r": 244.8,
                "b": 665.52
            },
            "text": "Status: See current year finding 2024-010"
        },
        {
            "id": "p139.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 651.6,
                "r": 537.36,
                "b": 625.2
            },
            "text": "Reason for finding's recurrence: Turnover in the finance area, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
        },
        {
            "id": "p139.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 611.28,
                "r": 375.12,
                "b": 598.32
            },
            "text": "Corrective Action: See the University's 2024 Corrective Action Plan."
        },
        {
            "id": "p139.6",
            "order": 6,
            "type": "heading",
            "bbox": {
                "l": 34.32,
                "t": 572.88,
                "r": 228.72,
                "b": 560.16
            },
            "text": "2023-029 Supporting Documentation",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p139.7",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 547.92,
                "r": 549.84,
                "b": 522.96
            },
            "text": "Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained."
        },
        {
            "id": "p139.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 34.32,
                "t": 509.52,
                "r": 215.04,
                "b": 497.28
            },
            "text": "Status: Corrective action was taken."
        },
        {
            "id": "p139.9",
            "order": 9,
            "type": "heading",
            "bbox": {
                "l": 34.32,
                "t": 472.08,
                "r": 253.92,
                "b": 458.88
            },
            "text": "2023-030 Annual and Quarterly Reporting",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p139.10",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 34.32,
                "t": 446.64,
                "r": 466.08,
                "b": 433.2
            },
            "text": "Condition: Annual and quarterly reports were not adhering to compliance requirements."
        },
        {
            "id": "p139.11",
            "order": 11,
            "type": "text",
            "bbox": {
                "l": 34.32,
                "t": 421.68,
                "r": 244.32,
                "b": 408.72
            },
            "text": "Status: See current year finding 2024-017"
        },
        {
            "id": "p139.12",
            "order": 12,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 394.08,
                "r": 554.64,
                "b": 368.16
            },
            "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": "p139.13",
            "order": 13,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 354,
                "r": 375.12,
                "b": 341.04
            },
            "text": "Corrective Action: See the University's 2024 Corrective Action Plan."
        },
        {
            "id": "p139.14",
            "order": 14,
            "type": "heading",
            "bbox": {
                "l": 34.08,
                "t": 315.84,
                "r": 254.88,
                "b": 302.64
            },
            "text": "2023-031 Single Audit Report Submission",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p139.15",
            "order": 15,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 290.88,
                "r": 492.96,
                "b": 277.44
            },
            "text": "Condition: The University did not submit the single audit report package by the required time."
        },
        {
            "id": "p139.16",
            "order": 16,
            "type": "text",
            "bbox": {
                "l": 34.32,
                "t": 265.44,
                "r": 244.32,
                "b": 252.24
            },
            "text": "Status: See current year finding 2024-019"
        },
        {
            "id": "p139.17",
            "order": 17,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 238.32,
                "r": 561.36,
                "b": 211.92
            },
            "text": "Reason for finding's recurrence: Turnover in student financial aid and finance, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
        },
        {
            "id": "p139.18",
            "order": 18,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 198.24,
                "r": 375.36,
                "b": 184.8
            },
            "text": "Corrective Action: See the University's 2024 Corrective Action Plan."
        },
        {
            "id": "p139.19",
            "order": 19,
            "type": "text",
            "bbox": {
                "l": 34.32,
                "t": 172.08,
                "r": 576.48,
                "b": 146.16
            },
            "text": "If the Department of Health and Human Services has questions regarding this schedule, please contact Dr. Heather Bigard, Vice-President of Finance and Administration at 502-597-5075."
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}