{
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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 – 027 – Supporting Documentation",
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                    "id": "p129.4.1",
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                    "text": "Federal Agency: Various"
                },
                {
                    "id": "p129.4.2",
                    "order": 6,
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                    "text": "Federal Program Name: Research and Development Cluster"
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                    "text": "Assistance Listing Number: Various"
                },
                {
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                    "text": "Federal Award Identification Number and Year: Various"
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                    "text": "Award Period: July 1, 2022 – June 30, 2023"
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            "text": "Type of Finding:",
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                    "text": "Significant Deficiency in Internal Control over Compliance",
                    "marker": "•"
                },
                {
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                    "text": "Other Matters",
                    "marker": "•"
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            ]
        },
        {
            "id": "p129.7",
            "order": 14,
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            "bbox": {
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            "text": "Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented."
        },
        {
            "id": "p129.8",
            "order": 15,
            "type": "text",
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            "text": "Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained."
        },
        {
            "id": "p129.9",
            "order": 16,
            "type": "text",
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            "text": "Questioned costs: None."
        },
        {
            "id": "p129.10",
            "order": 17,
            "type": "text",
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            "text": "Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure."
        },
        {
            "id": "p129.11",
            "order": 18,
            "type": "text",
            "bbox": {
                "l": 51.12,
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            "text": "Cause: The University did not maintain documentation to support the expenditure."
        },
        {
            "id": "p129.12",
            "order": 19,
            "type": "text",
            "bbox": {
                "l": 51.36,
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                "r": 559.2,
                "b": 255.36
            },
            "text": "Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures."
        },
        {
            "id": "p129.13",
            "order": 20,
            "type": "text",
            "bbox": {
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            "text": "Repeat Finding: No."
        },
        {
            "id": "p129.14",
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            "type": "text",
            "bbox": {
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            "text": "Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation."
        },
        {
            "id": "p129.15",
            "order": 22,
            "type": "text",
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            "text": "Views of responsible officials: There is no disagreement with the audit finding."
        },
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            "id": "p129.16",
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            "type": "footer",
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            "text": "(125)",
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