{
    "document_id": 16534,
    "page": 138,
    "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": 16,
    "counts_by_type": {
        "heading": 4,
        "text": 12
    },
    "build_ms": 2,
    "items": [
        {
            "id": "p138.1",
            "order": 1,
            "type": "text",
            "bbox": {
                "l": 34.32,
                "t": 742.08,
                "r": 557.76,
                "b": 717.6
            },
            "text": "Reason why audit finding is no longer valid or does not warrant further action: The University did not claim lost revenue on its 2023 SEFA."
        },
        {
            "id": "p138.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 34.32,
                "t": 716.16,
                "r": 370.56,
                "b": 703.92
            },
            "text": "2022 – 016 Exit Counseling Notification for Withdrawn Students",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p138.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 34.32,
                "t": 703.68,
                "r": 518.88,
                "b": 665.76
            },
            "text": "Condition: Federal funds totaling $138,700 were not identified within the accounts of the University's financial management system. These funds were posted in a payment holding account and were not identifiable as federal funds."
        },
        {
            "id": "p138.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 653.28,
                "r": 215.28,
                "b": 641.04
            },
            "text": "Status: Corrective action was taken."
        },
        {
            "id": "p138.5",
            "order": 5,
            "type": "heading",
            "bbox": {
                "l": 34.56,
                "t": 640.56,
                "r": 283.92,
                "b": 629.04
            },
            "text": "2022 – 017 SNAP-Ed Unallowable Expenditures",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p138.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 628.08,
                "r": 540.24,
                "b": 563.76
            },
            "text": "Condition: The University expended $38,596 of SNAP-Ed funds for 27 employees to travel to the annual Association of Administrators System-Wide Conference. We were only able to substantiate allowable expense for 3 of these employees to costs related to the SNAP-Ed program. We were unable to substantiate the travel cost for the other 24 employees as costs related to the SNAP-Ed program through prior written approval from the pass-through entity."
        },
        {
            "id": "p138.7",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 552.24,
                "r": 215.52,
                "b": 539.52
            },
            "text": "Status: Corrective action was taken."
        },
        {
            "id": "p138.8",
            "order": 8,
            "type": "heading",
            "bbox": {
                "l": 33.84,
                "t": 527.52,
                "r": 239.04,
                "b": 515.28
            },
            "text": "2022 – 018 SNAP-Ed Record Retention",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p138.9",
            "order": 9,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 514.08,
                "r": 503.76,
                "b": 488.16
            },
            "text": "Condition: Monthly and quarterly reports required to be submitted by the University to the State were not adequately retained during the required three-year period beginning July 1, 2021."
        },
        {
            "id": "p138.10",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 34.08,
                "t": 476.4,
                "r": 215.28,
                "b": 463.44
            },
            "text": "Status: Corrective action was taken."
        },
        {
            "id": "p138.11",
            "order": 11,
            "type": "heading",
            "bbox": {
                "l": 34.08,
                "t": 451.44,
                "r": 274.32,
                "b": 438.72
            },
            "text": "2022 – 019 Single Audit Submission Deadline",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p138.12",
            "order": 12,
            "type": "text",
            "bbox": {
                "l": 34.32,
                "t": 438.24,
                "r": 532.08,
                "b": 412.32
            },
            "text": "Condition: The reporting package for the year ended June 30, 2022, was not submitted by the March 31, 2023, reporting deadline."
        },
        {
            "id": "p138.13",
            "order": 13,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 401.04,
                "r": 246.72,
                "b": 387.36
            },
            "text": "Status: See current year finding 2023-031."
        },
        {
            "id": "p138.14",
            "order": 14,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 373.68,
                "r": 537.6,
                "b": 346.32
            },
            "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": "p138.15",
            "order": 15,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 333.6,
                "r": 375.36,
                "b": 319.44
            },
            "text": "Corrective Action: See the University's 2023 Corrective Action Plan."
        },
        {
            "id": "p138.16",
            "order": 16,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 306.72,
                "r": 553.68,
                "b": 280.08
            },
            "text": "If the Department of Health and Human Services has questions regarding this schedule, please contact Melissa Hicks, Interim Chief Financial Officer at 502-597-6429."
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}