{
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    "page": 128,
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            "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 – 026 – Suspension and Debarment",
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            "children": [
                {
                    "id": "p128.4.1",
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                    "text": "Federal Agency: Various"
                },
                {
                    "id": "p128.4.2",
                    "order": 6,
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                    "text": "Federal Program Name: Research and Development Cluster"
                },
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                    "text": "Assistance Listing Number: Various"
                },
                {
                    "id": "p128.4.4",
                    "order": 8,
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                    "text": "Federal Award Identification Number and Year: Various"
                },
                {
                    "id": "p128.4.5",
                    "order": 9,
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                    "text": "Award Period: July 1, 2022 – June 30, 2023"
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            ]
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            "type": "heading",
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            "text": "Type of Finding:",
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                    "id": "p128.6.1",
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                    "bbox": {
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                    "text": "Significant Deficiency in Internal Control over Compliance",
                    "marker": "•"
                },
                {
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                    "order": 13,
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                    "text": "Other Matters"
                }
            ]
        },
        {
            "id": "p128.7",
            "order": 14,
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                "l": 51.36,
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            "text": "Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards."
        },
        {
            "id": "p128.8",
            "order": 15,
            "type": "text",
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                "l": 51.6,
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            "text": "Condition: The University did not maintain records obtained from applying suspension and debarment procedures."
        },
        {
            "id": "p128.9",
            "order": 16,
            "type": "text",
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            "text": "Questioned costs: None."
        },
        {
            "id": "p128.10",
            "order": 17,
            "type": "text",
            "bbox": {
                "l": 50.4,
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                "r": 559.92,
                "b": 280.8
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            "text": "Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment."
        },
        {
            "id": "p128.11",
            "order": 18,
            "type": "text",
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                "l": 51.6,
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            "text": "Cause: The University did not maintain records obtained from applying suspension and debarment procedures."
        },
        {
            "id": "p128.12",
            "order": 19,
            "type": "text",
            "bbox": {
                "l": 51.36,
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                "b": 217.92
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            "text": "Effect: The University is not in compliance with Uniform Guidance for suspension and debarment."
        },
        {
            "id": "p128.13",
            "order": 20,
            "type": "heading",
            "bbox": {
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            "text": "Repeat Finding: No.",
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            "text": "Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of vendors is maintained."
        },
        {
            "id": "p128.15",
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            "text": "Views of responsible officials: There is no disagreement with the audit finding."
        },
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            "type": "footer",
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            "text": "(124)",
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}