{
    "document_id": 16534,
    "page": 137,
    "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": {
        "heading": 6,
        "text": 16
    },
    "build_ms": 3,
    "items": [
        {
            "id": "p137.1",
            "order": 1,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 728.88,
                "r": 503.52,
                "b": 702
            },
            "text": "Condition: Out of a population of 26 withdrawn students, we sampled 5. Out of this sample, the University failed to correctly notify NSLDS of 1 student's status change."
        },
        {
            "id": "p137.2",
            "order": 2,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 691.2,
                "r": 246.96,
                "b": 677.28
            },
            "text": "Status: See current year finding 2023-018."
        },
        {
            "id": "p137.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 663.6,
                "r": 555.36,
                "b": 636.48
            },
            "text": "Reason for finding's recurrence: Turnover in student financial aid, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
        },
        {
            "id": "p137.4",
            "order": 4,
            "type": "heading",
            "bbox": {
                "l": 33.84,
                "t": 623.76,
                "r": 375.12,
                "b": 610.8
            },
            "text": "Corrective Action: See the University's 2023 Corrective Action Plan.",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p137.5",
            "order": 5,
            "type": "heading",
            "bbox": {
                "l": 33.84,
                "t": 610.56,
                "r": 369.6,
                "b": 598.32
            },
            "text": "2022 – 011 Exit Counseling Notification for Graduated Students",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p137.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 597.84,
                "r": 515.52,
                "b": 560.64
            },
            "text": "Condition: Out of a population of 118 graduated students, we sampled 16. Out of this sample, the University was unable to provide evidence of exit counseling notifications being sent to 15 students."
        },
        {
            "id": "p137.7",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 34.56,
                "t": 559.68,
                "r": 215.28,
                "b": 547.68
            },
            "text": "Status: Corrective action was taken."
        },
        {
            "id": "p137.8",
            "order": 8,
            "type": "heading",
            "bbox": {
                "l": 34.56,
                "t": 547.2,
                "r": 304.8,
                "b": 535.2
            },
            "text": "2022 – 012 NSLDS Notification of Graduated Status",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p137.9",
            "order": 9,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 534.48,
                "r": 515.76,
                "b": 508.32
            },
            "text": "Condition: Out of a population of 118 graduated students, we sampled 16. Out of this sample, the University failed to correctly notify NSLDS of 8 students' status changes."
        },
        {
            "id": "p137.10",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 497.04,
                "r": 246.96,
                "b": 483.12
            },
            "text": "Status: See current year finding 2023-018."
        },
        {
            "id": "p137.11",
            "order": 11,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 469.68,
                "r": 537.6,
                "b": 442.56
            },
            "text": "Reason for finding's recurrence: Turnover in the finance area, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
        },
        {
            "id": "p137.12",
            "order": 12,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 429.36,
                "r": 375.12,
                "b": 415.68
            },
            "text": "Corrective Action: See the University's 2023 Corrective Action Plan."
        },
        {
            "id": "p137.13",
            "order": 13,
            "type": "heading",
            "bbox": {
                "l": 34.08,
                "t": 403.92,
                "r": 246.24,
                "b": 391.44
            },
            "text": "2022 – 013 Right to Cancel Notifications",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p137.14",
            "order": 14,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 390.72,
                "r": 504.96,
                "b": 364.32
            },
            "text": "Condition: Out of a population of 66 graduate students, we sampled 6. Out of this sample, the University failed to provide evidence that right to cancel notifications were sent for all 6 students."
        },
        {
            "id": "p137.15",
            "order": 15,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 353.52,
                "r": 215.28,
                "b": 340.08
            },
            "text": "Status: Corrective action was taken."
        },
        {
            "id": "p137.16",
            "order": 16,
            "type": "heading",
            "bbox": {
                "l": 33.84,
                "t": 328.32,
                "r": 288.48,
                "b": 315.36
            },
            "text": "2022 – 014 Improper Reporting of HEERF Funds",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p137.17",
            "order": 17,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 315.36,
                "r": 528.96,
                "b": 263.52
            },
            "text": "Condition: The report for the quarter ended March 31, 2022, was revised in 2023, and the University removed the original version from their website. All quarterly reports, excluding the Institutional report for the quarter ended December 31, 2023, used cumulative totals of grant receipts instead of quarterly totals."
        },
        {
            "id": "p137.18",
            "order": 18,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 252.48,
                "r": 246.96,
                "b": 238.56
            },
            "text": "Status: See current year finding 2023-030."
        },
        {
            "id": "p137.19",
            "order": 19,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 225.12,
                "r": 537.84,
                "b": 198.24
            },
            "text": "Reason for finding's recurrence: Turnover in the finance area, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
        },
        {
            "id": "p137.20",
            "order": 20,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 184.8,
                "r": 375.6,
                "b": 171.12
            },
            "text": "Corrective Action: See the University's 2023 Corrective Action Plan."
        },
        {
            "id": "p137.21",
            "order": 21,
            "type": "heading",
            "bbox": {
                "l": 34.32,
                "t": 159.6,
                "r": 167.76,
                "b": 146.88
            },
            "text": "2022 – 015 Lost Revenue",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p137.22",
            "order": 22,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 146.4,
                "r": 528.48,
                "b": 82.32
            },
            "text": "Condition: At the time the lost revenue estimation was made, the University did not contemporaneously document its rationale, calculations, or methodology. Based on a review of parking revenue data subsequently compiled from the previous four years, it was determined that the amount reported as lost revenue in 2022 was reasonable; however, the contemporaneous record retention criteria was not satisfied."
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}