{ "document_id": 16534, "page": 123, "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": 3, "list": 1, "list_item": 6, "text": 9 }, "build_ms": 2, "items": [ { "id": "p123.1", "order": 1, "type": "header", "bbox": { "l": 126.24, "t": 756.48, "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": "p123.2", "order": 2, "type": "text", "bbox": { "l": 87.12, "t": 672.72, "r": 523.44, "b": 658.8 }, "text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)" }, { "id": "p123.3", "order": 3, "type": "heading", "bbox": { "l": 51.84, "t": 643.2, "r": 390.48, "b": 629.52 }, "text": "2023 – 021 – Federal Perkins Loan Program Third-Party Servicer", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p123.4", "order": 4, "type": "list", "bbox": { "l": 51.6, "t": 618.24, "r": 326.88, "b": 528.96 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p123.4.1", "order": 5, "type": "list_item", "bbox": { "l": 51.84, "t": 618.24, "r": 284.88, "b": 604.08 }, "text": "Federal Agency: U.S. Department of Education" }, { "id": "p123.4.2", "order": 6, "type": "list_item", "bbox": { "l": 51.84, "t": 599.52, "r": 326.88, "b": 585.36 }, "text": "Federal Program Name: Federal Perkins Loan Program" }, { "id": "p123.4.3", "order": 7, "type": "list_item", "bbox": { "l": 51.6, "t": 580.56, "r": 226.8, "b": 566.88 }, "text": "Assistance Listing Number: 84.038" }, { "id": "p123.4.4", "order": 8, "type": "list_item", "bbox": { "l": 51.84, "t": 561.84, "r": 306.72, "b": 547.92 }, "text": "Federal Award Identification Number and Year: N/A" }, { "id": "p123.4.5", "order": 9, "type": "list_item", "bbox": { "l": 51.6, "t": 543.36, "r": 270.24, "b": 528.96 }, "text": "Award Period: July 1, 2022 – June 30, 2023" } ] }, { "id": "p123.5", "order": 10, "type": "heading", "bbox": { "l": 52.32, "t": 512.16, "r": 134.16, "b": 497.28 }, "text": "Type of Finding:", "level": 3 }, { "id": "p123.6", "order": 11, "type": "list_item", "bbox": { "l": 86.88, "t": 485.928792, "r": 390.24, "b": 471.654792 }, "text": "Significant Deficiency in Internal Control over Compliance", "marker": "•" }, { "id": "p123.7", "order": 12, "type": "text", "bbox": { "l": 51.12, "t": 460.32, "r": 560.4, "b": 356.64 }, "text": "Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(a), an institution may enter into a written contract with a third-party servicer for the administration of any aspect of the institution's participation in any Title IV, HEA program only to the extent that the servicer's eligibility to contract with the institution has not been limited, suspended, or terminated. When an institution uses a third-party servicer for its Perkins Loan program, the institution must perform due diligence to ensure that the third-party servicer is in compliance with the requirements for the functions the third-party servicer is performing for the institution. Such due diligence could include obtaining and reviewing the third-party servicer's most recent Title IV compliance audit." }, { "id": "p123.8", "order": 13, "type": "text", "bbox": { "l": 51.12, "t": 346.56, "r": 547.68, "b": 332.64 }, "text": "Condition: There is no oversight or review of the controls at the third-party servicer by the University." }, { "id": "p123.9", "order": 14, "type": "text", "bbox": { "l": 51.6, "t": 321.12, "r": 183.6, "b": 307.92 }, "text": "Questioned costs: None." }, { "id": "p123.10", "order": 15, "type": "text", "bbox": { "l": 51.12, "t": 295.92, "r": 559.92, "b": 256.32 }, "text": "Context: During our testing, we noted that the University does not have a procedure or control to review the annual compliance attestation report regarding the service provider performing Perkins administration services." }, { "id": "p123.11", "order": 16, "type": "text", "bbox": { "l": 51.36, "t": 245.52, "r": 559.44, "b": 219.12 }, "text": "Cause: The University did not have a control in place to ensure review of the attestation requirements of their Perkins administrator." }, { "id": "p123.12", "order": 17, "type": "text", "bbox": { "l": 51.12, "t": 207.12, "r": 559.68, "b": 167.76 }, "text": "Effect: University does not have a procedure or control to review the annual compliance attestation report regarding the service provider performing Perkins administration services. The third-party servicer could have compliance findings that could directly impact the University." }, { "id": "p123.13", "order": 18, "type": "heading", "bbox": { "l": 51.6, "t": 156.72, "r": 158.88, "b": 143.04 }, "text": "Repeat Finding: No.", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p123.14", "order": 19, "type": "text", "bbox": { "l": 51.12, "t": 131.52, "r": 559.68, "b": 104.4 }, "text": "Recommendation: We recommend reviewing procedures and requirements regarding Perkins third party service providers and ensure compliance with regulations." }, { "id": "p123.15", "order": 20, "type": "text", "bbox": { "l": 51.36, "t": 93.36, "r": 447.12, "b": 79.2 }, "text": "Views of responsible officials: There is no disagreement with the audit finding." }, { "id": "p123.16", "order": 21, "type": "footer", "bbox": { "l": 294.72, "t": 46.08, "r": 317.52, "b": 34.8 }, "text": "(119)", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }