{ "document_id": 16534, "page": 118, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16644, "item_count": 22, "counts_by_type": { "footer": 1, "header": 1, "heading": 5, "list": 1, "list_item": 2, "text": 12 }, "build_ms": 2, "items": [ { "id": "p118.1", "order": 1, "type": "header", "bbox": { "l": 126, "t": 756.24, "r": 484.32, "b": 716.88 }, "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2023", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p118.2", "order": 2, "type": "heading", "bbox": { "l": 87.12, "t": 672.72, "r": 523.2, "b": 658.8 }, "text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p118.3", "order": 3, "type": "heading", "bbox": { "l": 51.6, "t": 643.2, "r": 338.16, "b": 629.52 }, "text": "2023 – 016 – Return of Title IV Calculation (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p118.4", "order": 4, "type": "text", "bbox": { "l": 51.36, "t": 617.76, "r": 559.44, "b": 591.12 }, "text": "Recommendation: We recommend management review policies around determining students who withdrew and if a return of Title IV funds calculation is necessary." }, { "id": "p118.5", "order": 5, "type": "text", "bbox": { "l": 51.12, "t": 580.32, "r": 446.64, "b": 565.44 }, "text": "Views of responsible officials: There is no disagreement with the audit finding." }, { "id": "p118.6", "order": 6, "type": "heading", "bbox": { "l": 51.84, "t": 554.88, "r": 220.32, "b": 540.72 }, "text": "2023 – 017 – Cash Management", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p118.7", "order": 7, "type": "text", "bbox": { "l": 51.84, "t": 529.2, "r": 284.64, "b": 515.28 }, "text": "Federal Agency: U.S. Department of Education" }, { "id": "p118.8", "order": 8, "type": "text", "bbox": { "l": 51.84, "t": 510.48, "r": 559.2, "b": 484.08 }, "text": "Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program" }, { "id": "p118.9", "order": 9, "type": "text", "bbox": { "l": 51.6, "t": 479.76, "r": 345.36, "b": 465.6 }, "text": "Assistance Listing Number: 84.007; 84.063; 84.268; 84.033" }, { "id": "p118.10", "order": 10, "type": "text", "bbox": { "l": 51.84, "t": 461.04, "r": 558.96, "b": 421.68 }, "text": "Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023" }, { "id": "p118.11", "order": 11, "type": "text", "bbox": { "l": 51.6, "t": 417.36, "r": 269.76, "b": 402.96 }, "text": "Award Period: July 1, 2022 – June 30, 2023" }, { "id": "p118.12", "order": 12, "type": "heading", "bbox": { "l": 52.56, "t": 397.92, "r": 133.92, "b": 383.52 }, "text": "Type of Finding:", "level": 3 }, { "id": "p118.13", "order": 13, "type": "list", "bbox": { "l": 87.12, "t": 372.109302, "r": 389.76, "b": 331.795134 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p118.13.1", "order": 14, "type": "list_item", "bbox": { "l": 87.12, "t": 372.109302, "r": 389.76, "b": 357.6 }, "text": "Significant Deficiency in Internal Control over Compliance", "marker": "•" }, { "id": "p118.13.2", "order": 15, "type": "list_item", "bbox": { "l": 87.12, "t": 346.069134, "r": 177.36, "b": 331.795134 }, "text": "Other Matters", "marker": "•" } ] }, { "id": "p118.14", "order": 16, "type": "text", "bbox": { "l": 51.12, "t": 320.4, "r": 559.92, "b": 267.6 }, "text": "Criteria or specific requirement: Schools must establish and maintain financial records of Title IV transactions, and accounting and internal control systems for Title IV funds. Cash management includes the drawdown and maintenance of Title IV funds destined for student recipients. Certain standards are defined by regulation to ensure proper accountability for these public funds." }, { "id": "p118.15", "order": 17, "type": "text", "bbox": { "l": 51.36, "t": 257.52, "r": 559.44, "b": 230.16 }, "text": "Condition: The University was unable to provide support for one of the eight cash drawdowns sampled during cash management testing." }, { "id": "p118.16", "order": 18, "type": "heading", "bbox": { "l": 51.6, "t": 219.12, "r": 183.36, "b": 205.92 }, "text": "Questioned costs: None.", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p118.17", "order": 19, "type": "text", "bbox": { "l": 51.12, "t": 193.92, "r": 559.68, "b": 167.04 }, "text": "Context: CLA notes one out of eight cash draws selected, the University was unable to substantiate related support such as drawdown request and form of approval." }, { "id": "p118.18", "order": 20, "type": "text", "bbox": { "l": 50.88, "t": 156.48, "r": 560.16, "b": 129.36 }, "text": "Cause: The University did not follow policies and procedures in place surrounding maintaining support and approval of transaction." }, { "id": "p118.19", "order": 21, "type": "text", "bbox": { "l": 51.84, "t": 117.84, "r": 560.16, "b": 91.44 }, "text": "Effect: The University may not be adhering to compliance requirements around when to draw funds down from the government." }, { "id": "p118.20", "order": 22, "type": "footer", "bbox": { "l": 294.72, "t": 46.08, "r": 317.28, "b": 34.56 }, "text": "(114)", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }