{
    "document_id": 16531,
    "page": 115,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 16642,
    "item_count": 13,
    "counts_by_type": {
        "footer": 1,
        "header": 1,
        "heading": 2,
        "text": 9
    },
    "build_ms": 1,
    "items": [
        {
            "id": "p115.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 69.84,
                "t": 754.32,
                "r": 190.56,
                "b": 713.76
            },
            "text": "Board of Regents\nKentucky State University\nFrankfort, Kentucky",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p115.2",
            "order": 2,
            "type": "text",
            "bbox": {
                "l": 68.4,
                "t": 699.84,
                "r": 541.68,
                "b": 670.08
            },
            "text": "judgement made by a reasonable user of the report on compliance about the University's compliance with the requirements of each major federal program as a whole."
        },
        {
            "id": "p115.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 68.4,
                "t": 655.44,
                "r": 542.16,
                "b": 626.4
            },
            "text": "In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:"
        },
        {
            "id": "p115.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 86.4,
                "t": 611.28,
                "r": 533.76,
                "b": 597.12
            },
            "text": "Exercise professional judgement and maintain professional skepticism throughout the audit."
        },
        {
            "id": "p115.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 86.64,
                "t": 581.28,
                "r": 542.16,
                "b": 508.32
            },
            "text": "Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the University's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances."
        },
        {
            "id": "p115.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 86.4,
                "t": 492.72,
                "r": 541.92,
                "b": 419.04
            },
            "text": "Obtain an understanding of the University's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the University's internal control over compliance. Accordingly, no such opinion is expressed."
        },
        {
            "id": "p115.7",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 68.64,
                "t": 403.92,
                "r": 541.92,
                "b": 360.24
            },
            "text": "We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit."
        },
        {
            "id": "p115.8",
            "order": 8,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 344.88,
                "r": 137.28,
                "b": 331.68
            },
            "text": "Other Matters",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p115.9",
            "order": 9,
            "type": "text",
            "bbox": {
                "l": 68.4,
                "t": 316.8,
                "r": 541.92,
                "b": 247.44
            },
            "text": "The results of our auditing procedures disclosed other instances of noncompliance, which are required to be reported in accordance with the Uniform Guidance and which are described in the accompanying schedule of findings and questioned costs as findings 2022-006 through 2022-016, 2022-018, and 2022-019. Our opinion on each major program is not modified with respect to these matters."
        },
        {
            "id": "p115.10",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 233.52,
                "r": 541.92,
                "b": 162.96
            },
            "text": "Government Auditing Standards requires the auditor to perform limited procedures on the University's response to the noncompliance findings identified in our compliance audit described in the accompanying schedule of findings and questioned costs. The University's response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response."
        },
        {
            "id": "p115.11",
            "order": 11,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 149.28,
                "r": 274.08,
                "b": 135.84
            },
            "text": "Report on Internal Control Over Compliance",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p115.12",
            "order": 12,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 120,
                "r": 541.92,
                "b": 76.32
            },
            "text": "Our consideration of internal control over compliance was for the limited purpose described in the Auditor's Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or"
        },
        {
            "id": "p115.13",
            "order": 13,
            "type": "footer",
            "bbox": {
                "l": 295.68,
                "t": 48,
                "r": 315.36,
                "b": 36.48
            },
            "text": "111.",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}