{ "document_id": 16534, "page": 130, "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": 22, "counts_by_type": { "footer": 1, "heading": 4, "list": 2, "list_item": 7, "text": 6, "title": 2 }, "build_ms": 2, "items": [ { "id": "p130.1", "order": 1, "type": "title", "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": "doc_title" }, "level": 2 }, { "id": "p130.2", "order": 2, "type": "title", "bbox": { "l": 87.36, "t": 670.8, "r": 523.2, "b": 657.12 }, "text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)", "attrs": { "block_label": "doc_title" }, "level": 2 }, { "id": "p130.3", "order": 3, "type": "heading", "bbox": { "l": 51.6, "t": 640.8, "r": 321.12, "b": 627.6 }, "text": "2023 – 028 – Property and Equipment", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p130.4", "order": 4, "type": "list", "bbox": { "l": 51.84, "t": 615.84, "r": 350.88, "b": 527.76 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p130.4.1", "order": 5, "type": "list_item", "bbox": { "l": 52.08, "t": 615.84, "r": 176.64, "b": 602.4 }, "text": "Federal Agency: Various" }, { "id": "p130.4.2", "order": 6, "type": "list_item", "bbox": { "l": 51.84, "t": 597.12, "r": 350.88, "b": 583.92 }, "text": "Federal Program Name: Research and Development Cluster" }, { "id": "p130.4.3", "order": 7, "type": "list_item", "bbox": { "l": 51.84, "t": 578.4, "r": 229.92, "b": 565.2 }, "text": "Assistance Listing Number: Various" }, { "id": "p130.4.4", "order": 8, "type": "list_item", "bbox": { "l": 51.84, "t": 559.68, "r": 324.96, "b": 546.24 }, "text": "Federal Award Identification Number and Year: Various" }, { "id": "p130.4.5", "order": 9, "type": "list_item", "bbox": { "l": 51.84, "t": 540.96, "r": 269.76, "b": 527.76 }, "text": "Award Period: July 1, 2022 – June 30, 2023" } ] }, { "id": "p130.5", "order": 10, "type": "heading", "bbox": { "l": 53.04, "t": 522.48, "r": 133.92, "b": 508.08 }, "text": "Type of Finding:", "level": 3 }, { "id": "p130.6", "order": 11, "type": "list", "bbox": { "l": 87.12, "t": 496.729122, "r": 389.52, "b": 456.414954 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p130.6.1", "order": 12, "type": "list_item", "bbox": { "l": 87.12, "t": 496.729122, "r": 389.52, "b": 482.455122 }, "text": "Significant Deficiency in Internal Control over Compliance", "marker": "•" }, { "id": "p130.6.2", "order": 13, "type": "list_item", "bbox": { "l": 87.36, "t": 470.688954, "r": 177.12, "b": 456.414954 }, "text": "Other Matters" } ] }, { "id": "p130.7", "order": 14, "type": "text", "bbox": { "l": 51.12, "t": 444.72, "r": 560.64, "b": 354.48 }, "text": "Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3))." }, { "id": "p130.8", "order": 15, "type": "text", "bbox": { "l": 51.36, "t": 343.68, "r": 559.44, "b": 317.04 }, "text": "Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets." }, { "id": "p130.9", "order": 16, "type": "heading", "bbox": { "l": 51.6, "t": 305.76, "r": 183.12, "b": 292.8 }, "text": "Questioned costs: None.", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p130.10", "order": 17, "type": "text", "bbox": { "l": 51.36, "t": 280.32, "r": 560.16, "b": 240.72 }, "text": "Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained." }, { "id": "p130.11", "order": 18, "type": "text", "bbox": { "l": 51.36, "t": 229.92, "r": 559.68, "b": 203.04 }, "text": "Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping." }, { "id": "p130.12", "order": 19, "type": "text", "bbox": { "l": 51.6, "t": 192, "r": 559.92, "b": 165.36 }, "text": "Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping." }, { "id": "p130.13", "order": 20, "type": "heading", "bbox": { "l": 52.08, "t": 154.32, "r": 158.16, "b": 140.64 }, "text": "Repeat Finding: No.", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p130.14", "order": 21, "type": "text", "bbox": { "l": 51.84, "t": 128.64, "r": 559.92, "b": 89.28 }, "text": "Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment." }, { "id": "p130.15", "order": 22, "type": "footer", "bbox": { "l": 294.72, "t": 45.84, "r": 317.28, "b": 34.8 }, "text": "(126)", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }