{
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    "page": 125,
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    "items": [
        {
            "id": "p125.1",
            "order": 1,
            "type": "title",
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            "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2023",
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            "text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)",
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            },
            "text": "2023 – 023 – Fiscal Operations Report and Application to Participate (FISAP)",
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            "type": "text",
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            "text": "Federal Agency: U.S. Department of Education"
        },
        {
            "id": "p125.5",
            "order": 5,
            "type": "text",
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            },
            "text": "Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program; Federal Perkins Loan Program"
        },
        {
            "id": "p125.6",
            "order": 6,
            "type": "text",
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            },
            "text": "Assistance Listing Number: 84.007; 84.063; 84.268; 84.033; 84.038"
        },
        {
            "id": "p125.7",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 52.08,
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            "text": "Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023"
        },
        {
            "id": "p125.8",
            "order": 8,
            "type": "text",
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                "l": 51.6,
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            "text": "Award Period: July 1, 2022 – June 30, 2023"
        },
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            "order": 9,
            "type": "heading",
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            },
            "text": "Type of Finding:",
            "level": 3
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                {
                    "id": "p125.10.1",
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                    "bbox": {
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                    "text": "Significant Deficiency in Internal Control over Compliance",
                    "marker": "•"
                },
                {
                    "id": "p125.10.2",
                    "order": 12,
                    "type": "list_item",
                    "bbox": {
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                    "text": "Other Matters"
                }
            ]
        },
        {
            "id": "p125.11",
            "order": 13,
            "type": "text",
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            "text": "Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.24, a school must keep fiscal records to demonstrate its proper use of FSA funds. A school's fiscal records must provide a clear audit trail that shows that funds were received, managed, disbursed, and returned in accordance with federal requirements."
        },
        {
            "id": "p125.12",
            "order": 14,
            "type": "text",
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            "text": "Condition: The University did not maintain proper support for the FISAP."
        },
        {
            "id": "p125.13",
            "order": 15,
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            "bbox": {
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            "text": "Questioned costs: None."
        },
        {
            "id": "p125.14",
            "order": 16,
            "type": "text",
            "bbox": {
                "l": 51.12,
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            "text": "Context: During our testing of the FISAP, the University could not provide documentation for the amounts reported on the FISAP."
        },
        {
            "id": "p125.15",
            "order": 17,
            "type": "text",
            "bbox": {
                "l": 51.6,
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            "text": "Cause: The University could not provide any documentation supporting the amounts disclosed on the FISAP."
        },
        {
            "id": "p125.16",
            "order": 18,
            "type": "text",
            "bbox": {
                "l": 51.12,
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                "b": 192.48
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            "text": "Effect: The University is not complying with regulations on maintaining audit trail documentation."
        },
        {
            "id": "p125.17",
            "order": 19,
            "type": "text",
            "bbox": {
                "l": 51.36,
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            },
            "text": "Repeat Finding: No."
        },
        {
            "id": "p125.18",
            "order": 20,
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            "bbox": {
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            "text": "Recommendation: We recommend management maintain and safeguard all necessary data and documentation to support the FISAP."
        },
        {
            "id": "p125.19",
            "order": 21,
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            },
            "text": "Views of responsible officials: There is no disagreement with the audit finding."
        },
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            "text": "(121)",
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