{ "document_id": 16534, "page": 131, "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": 25, "counts_by_type": { "footer": 1, "heading": 6, "list": 2, "list_item": 7, "text": 8, "title": 1 }, "build_ms": 2, "items": [ { "id": "p131.1", "order": 1, "type": "title", "bbox": { "l": 126.24, "t": 756.24, "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": "p131.2", "order": 2, "type": "heading", "bbox": { "l": 87.12, "t": 670.8, "r": 523.2, "b": 656.88 }, "text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p131.3", "order": 3, "type": "heading", "bbox": { "l": 51.84, "t": 641.04, "r": 385.44, "b": 627.12 }, "text": "2023 – 028 – Property and Equipment Management (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p131.4", "order": 4, "type": "text", "bbox": { "l": 51.6, "t": 616.08, "r": 446.88, "b": 601.92 }, "text": "Views of responsible officials: There is no disagreement with the audit finding." }, { "id": "p131.5", "order": 5, "type": "heading", "bbox": { "l": 51.84, "t": 590.4, "r": 264.96, "b": 576.72 }, "text": "2023 – 029 – Supporting Documentation", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p131.6", "order": 6, "type": "list", "bbox": { "l": 51.6, "t": 565.44, "r": 437.76, "b": 477.12 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p131.6.1", "order": 7, "type": "list_item", "bbox": { "l": 51.84, "t": 565.44, "r": 264.48, "b": 551.76 }, "text": "Federal Agency: Department of Agriculture" }, { "id": "p131.6.2", "order": 8, "type": "list_item", "bbox": { "l": 51.84, "t": 546.72, "r": 437.76, "b": 533.04 }, "text": "Federal Program Name: Supplemental Nutritional Assistance Program (SNAP)" }, { "id": "p131.6.3", "order": 9, "type": "list_item", "bbox": { "l": 51.6, "t": 528.24, "r": 225.6, "b": 514.32 }, "text": "Assistance Listing Number: 10.561" }, { "id": "p131.6.4", "order": 10, "type": "list_item", "bbox": { "l": 51.84, "t": 509.04, "r": 406.56, "b": 495.84 }, "text": "Federal Award Identification Number and Year: 235KY414Q3903 - 2023" }, { "id": "p131.6.5", "order": 11, "type": "list_item", "bbox": { "l": 51.6, "t": 490.56, "r": 270, "b": 477.12 }, "text": "Award Period: July 1, 2022 – June 30, 2023" } ] }, { "id": "p131.7", "order": 12, "type": "heading", "bbox": { "l": 52.8, "t": 471.36, "r": 134.16, "b": 457.44 }, "text": "Type of Finding:", "level": 3 }, { "id": "p131.8", "order": 13, "type": "list", "bbox": { "l": 87.12, "t": 446.088732, "r": 390, "b": 405.774564 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p131.8.1", "order": 14, "type": "list_item", "bbox": { "l": 87.12, "t": 446.088732, "r": 390, "b": 431.76 }, "text": "Significant Deficiency in Internal Control over Compliance", "marker": "•" }, { "id": "p131.8.2", "order": 15, "type": "list_item", "bbox": { "l": 87.36, "t": 420.048564, "r": 177.12, "b": 405.774564 }, "text": "Other Matters" } ] }, { "id": "p131.9", "order": 16, "type": "text", "bbox": { "l": 51.36, "t": 394.08, "r": 559.92, "b": 367.68 }, "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": "p131.10", "order": 17, "type": "text", "bbox": { "l": 51.6, "t": 356.16, "r": 559.92, "b": 330.72 }, "text": "Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained." }, { "id": "p131.11", "order": 18, "type": "heading", "bbox": { "l": 51.6, "t": 318.72, "r": 183.12, "b": 305.52 }, "text": "Questioned costs: None.", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p131.12", "order": 19, "type": "text", "bbox": { "l": 51.36, "t": 293.04, "r": 559.68, "b": 266.16 }, "text": "Context: During our testing, it was noted that 1 out of the 17 tested that the University did not maintain proper support for the expenditure." }, { "id": "p131.13", "order": 20, "type": "text", "bbox": { "l": 51.36, "t": 255.36, "r": 455.04, "b": 241.44 }, "text": "Cause: The University did not maintain documentation to support the expenditure." }, { "id": "p131.14", "order": 21, "type": "text", "bbox": { "l": 51.6, "t": 229.68, "r": 559.68, "b": 203.28 }, "text": "Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures." }, { "id": "p131.15", "order": 22, "type": "heading", "bbox": { "l": 51.6, "t": 192.24, "r": 158.16, "b": 178.56 }, "text": "Repeat Finding: No.", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p131.16", "order": 23, "type": "text", "bbox": { "l": 51.36, "t": 166.32, "r": 559.92, "b": 127.44 }, "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": "p131.17", "order": 24, "type": "text", "bbox": { "l": 51.6, "t": 116.16, "r": 447.36, "b": 102.24 }, "text": "Views of responsible officials: There is no disagreement with the audit finding." }, { "id": "p131.18", "order": 25, "type": "footer", "bbox": { "l": 294.72, "t": 45.84, "r": 317.52, "b": 34.8 }, "text": "(127)", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }