{
    "document_id": 16534,
    "page": 122,
    "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": 21,
    "counts_by_type": {
        "footer": 1,
        "header": 1,
        "heading": 5,
        "list": 1,
        "list_item": 6,
        "text": 7
    },
    "build_ms": 2,
    "items": [
        {
            "id": "p122.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 126.24,
                "t": 756.72,
                "r": 484.32,
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            },
            "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2023",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p122.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 87.12,
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                "r": 523.2,
                "b": 658.8
            },
            "text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)",
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                "block_label": "paragraph_title"
            },
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        },
        {
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            "order": 3,
            "type": "heading",
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            },
            "text": "2023 – 020 – Direct Loan Reconciliation",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p122.4",
            "order": 4,
            "type": "list",
            "bbox": {
                "l": 51.36,
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                "r": 464.16,
                "b": 529.2
            },
            "text": "",
            "attrs": {
                "item_count": 5
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            "children": [
                {
                    "id": "p122.4.1",
                    "order": 5,
                    "type": "list_item",
                    "bbox": {
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                        "r": 284.88,
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                    },
                    "text": "Federal Agency: U.S. Department of Education"
                },
                {
                    "id": "p122.4.2",
                    "order": 6,
                    "type": "list_item",
                    "bbox": {
                        "l": 51.84,
                        "t": 599.28,
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                    },
                    "text": "Federal Program Name: Federal Direct Student Loan"
                },
                {
                    "id": "p122.4.3",
                    "order": 7,
                    "type": "list_item",
                    "bbox": {
                        "l": 51.6,
                        "t": 580.56,
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                    },
                    "text": "Assistance Listing Number: 84.268"
                },
                {
                    "id": "p122.4.4",
                    "order": 8,
                    "type": "list_item",
                    "bbox": {
                        "l": 51.6,
                        "t": 561.84,
                        "r": 464.16,
                        "b": 548.16
                    },
                    "text": "Federal Award Identification Number and Year: P268K230147; P268K240147-2023"
                },
                {
                    "id": "p122.4.5",
                    "order": 9,
                    "type": "list_item",
                    "bbox": {
                        "l": 51.36,
                        "t": 543.12,
                        "r": 270.24,
                        "b": 529.2
                    },
                    "text": "Award Period: July 1, 2022 – June 30, 2023"
                }
            ]
        },
        {
            "id": "p122.5",
            "order": 10,
            "type": "heading",
            "bbox": {
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            },
            "text": "Type of Finding:",
            "level": 3
        },
        {
            "id": "p122.6",
            "order": 11,
            "type": "list_item",
            "bbox": {
                "l": 87.12,
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            "text": "Significant Deficiency in Internal Control over Compliance",
            "marker": "•"
        },
        {
            "id": "p122.7",
            "order": 12,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 466.32,
                "r": 560.16,
                "b": 401.04
            },
            "text": "Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.300(b)(5), states though a school decides the frequency and methods it will use for internal reconciliation, Direct Loan reconciliation must occur at least monthly and should occur before the required monthly reconciliation to the Direct Loan SAS. School's must maintain documented results of its monthly reconciliation to provide to auditors and reviewers at their request."
        },
        {
            "id": "p122.8",
            "order": 13,
            "type": "text",
            "bbox": {
                "l": 51.6,
                "t": 390.24,
                "r": 559.92,
                "b": 363.84
            },
            "text": "Condition: Direct loan reconciliations between the COD, G5 and student accounts did not have evidence of being reviewed."
        },
        {
            "id": "p122.9",
            "order": 14,
            "type": "heading",
            "bbox": {
                "l": 51.6,
                "t": 352.32,
                "r": 183.36,
                "b": 339.36
            },
            "text": "Questioned costs: None.",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p122.10",
            "order": 15,
            "type": "text",
            "bbox": {
                "l": 51.36,
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                "r": 559.2,
                "b": 300.48
            },
            "text": "Context: During our testing, 1 out of 3 direct loan reconciliations tested did not have evidence of being reviewed."
        },
        {
            "id": "p122.11",
            "order": 16,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 289.2,
                "r": 438.72,
                "b": 275.52
            },
            "text": "Cause: The University did not adhere to controls in place for all reconciliations."
        },
        {
            "id": "p122.12",
            "order": 17,
            "type": "text",
            "bbox": {
                "l": 51.6,
                "t": 264,
                "r": 340.8,
                "b": 249.6
            },
            "text": "Effect: The University is not complying with internal policy."
        },
        {
            "id": "p122.13",
            "order": 18,
            "type": "heading",
            "bbox": {
                "l": 51.6,
                "t": 239.04,
                "r": 158.16,
                "b": 224.88
            },
            "text": "Repeat Finding: No.",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p122.14",
            "order": 19,
            "type": "text",
            "bbox": {
                "l": 51.6,
                "t": 212.88,
                "r": 559.92,
                "b": 187.2
            },
            "text": "Recommendation: We recommend management maintain proper recordkeeping and retention of documentation and review of such documentation."
        },
        {
            "id": "p122.15",
            "order": 20,
            "type": "text",
            "bbox": {
                "l": 51.6,
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                "r": 446.88,
                "b": 161.28
            },
            "text": "Views of responsible officials: There is no disagreement with the audit finding."
        },
        {
            "id": "p122.16",
            "order": 21,
            "type": "footer",
            "bbox": {
                "l": 294.72,
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                "b": 34.56
            },
            "text": "(118)",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}