{ "document_id": 16534, "page": 132, "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": 21, "counts_by_type": { "footer": 1, "heading": 2, "list": 2, "list_item": 7, "text": 8, "title": 1 }, "build_ms": 4, "items": [ { "id": "p132.1", "order": 1, "type": "title", "bbox": { "l": 126.24, "t": 756.72, "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": "p132.2", "order": 2, "type": "text", "bbox": { "l": 87.36, "t": 670.8, "r": 523.2, "b": 656.88 }, "text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)" }, { "id": "p132.3", "order": 3, "type": "heading", "bbox": { "l": 51.6, "t": 641.04, "r": 289.68, "b": 627.36 }, "text": "2023 – 030 – Annual and Quarterly Reporting", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p132.4", "order": 4, "type": "list", "bbox": { "l": 51.6, "t": 616.08, "r": 390, "b": 527.76 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p132.4.1", "order": 5, "type": "list_item", "bbox": { "l": 51.6, "t": 616.08, "r": 260.88, "b": 602.4 }, "text": "Federal Agency: Department of Education" }, { "id": "p132.4.2", "order": 6, "type": "list_item", "bbox": { "l": 52.08, "t": 597.36, "r": 315.84, "b": 584.16 }, "text": "Federal Program Name: Education Stabilization Fund" }, { "id": "p132.4.3", "order": 7, "type": "list_item", "bbox": { "l": 51.6, "t": 578.4, "r": 226.56, "b": 565.2 }, "text": "Assistance Listing Number: 84.425" }, { "id": "p132.4.4", "order": 8, "type": "list_item", "bbox": { "l": 51.84, "t": 559.92, "r": 390, "b": 546.24 }, "text": "Federal Award Identification Number and Year: P425J200025 - 2023" }, { "id": "p132.4.5", "order": 9, "type": "list_item", "bbox": { "l": 51.84, "t": 541.2, "r": 270.24, "b": 527.76 }, "text": "Award Period: July 1, 2022 – June 30, 2023" } ] }, { "id": "p132.5", "order": 10, "type": "heading", "bbox": { "l": 52.8, "t": 522.48, "r": 134.16, "b": 508.08 }, "text": "Type of Finding:", "level": 3 }, { "id": "p132.6", "order": 11, "type": "list", "bbox": { "l": 87.12, "t": 496.729122, "r": 389.76, "b": 456.414954 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p132.6.1", "order": 12, "type": "list_item", "bbox": { "l": 87.12, "t": 496.729122, "r": 389.76, "b": 482.455122 }, "text": "Significant Deficiency in Internal Control over Compliance", "marker": "•" }, { "id": "p132.6.2", "order": 13, "type": "list_item", "bbox": { "l": 87.36, "t": 470.688954, "r": 177.36, "b": 456.414954 }, "text": "Other Matters" } ] }, { "id": "p132.7", "order": 14, "type": "text", "bbox": { "l": 51.36, "t": 445.2, "r": 560.4, "b": 367.2 }, "text": "Criteria or specific requirement: The CARES Act 18004(e) and the CRRSAA 314(e) requires an institution receiving funds under Higher Education Emergency Relief Fund (HEERF) I and HEERF II to submit a report to the secretary, at such time in such a manner as the secretary may require. Quarterly public reporting for institutional requires a new, separate form to be posted covering aggregate amounts spent for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period due no later than 10 days after the end of each calendar quarter." }, { "id": "p132.8", "order": 15, "type": "text", "bbox": { "l": 51.6, "t": 356.16, "r": 560.16, "b": 266.4 }, "text": "HEERF III funds required the spending of funds in use of implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines and conducting direct outreach to financial aid applicants. Spending under these categories indicates whether an institution has spent funds under a required use of funds established under the ARP. If an institution indicates zero-dollar amount spending for either or both categories, examine earlier annual reports to determine the institution had spending at some point on these two funding categories consistent with ARP FAQ Question 21." }, { "id": "p132.9", "order": 16, "type": "text", "bbox": { "l": 51.12, "t": 255.12, "r": 483.84, "b": 241.68 }, "text": "Condition: Annual and quarterly reports were not adhering to compliance requirements." }, { "id": "p132.10", "order": 17, "type": "text", "bbox": { "l": 51.6, "t": 229.68, "r": 183.6, "b": 216.96 }, "text": "Questioned costs: None." }, { "id": "p132.11", "order": 18, "type": "text", "bbox": { "l": 50.64, "t": 204.72, "r": 560.4, "b": 165.12 }, "text": "Context: During our testing of annual report, it was noted that the University did not spend funds under the categories of implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines and conducting direct outreach to financial aid applicants." }, { "id": "p132.12", "order": 19, "type": "text", "bbox": { "l": 50.88, "t": 154.32, "r": 560.16, "b": 114.72 }, "text": "During our testing of quarterly reports, 1 of the 2 reports tested was not posted on the University's website within 10 days of the end of the quarter and 2 of the 2 reports tested did not have supporting documentation of the dollar amounts reported in the report." }, { "id": "p132.13", "order": 20, "type": "text", "bbox": { "l": 51.36, "t": 103.68, "r": 559.68, "b": 77.52 }, "text": "Cause: The University did not have the controls in place to ensure reporting requirements under the CARES Act 18004(e) and the CRRSAA 314(e) were being followed and met." }, { "id": "p132.14", "order": 21, "type": "footer", "bbox": { "l": 294.72, "t": 45.84, "r": 317.28, "b": 34.8 }, "text": "(128)", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }