{ "document_id": 16534, "page": 99, "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": { "figure": 1, "footer": 2, "header": 1, "heading": 5, "text": 6, "title": 1 }, "build_ms": 1, "items": [ { "id": "p99.1", "order": 1, "type": "figure", "bbox": { "l": 59.04, "t": 741.36, "r": 104.16, "b": 696.72 }, "text": "", "attrs": { "role": "page_header", "block_label": "header_image" } }, { "id": "p99.2", "order": 2, "type": "header", "bbox": { "l": 350.4, "t": 731.04, "r": 432.96, "b": 710.4 }, "text": "CliftonLarsonAllen LLP\nCLAconnect.com", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p99.3", "order": 3, "type": "title", "bbox": { "l": 85.92, "t": 664.56, "r": 525.6, "b": 626.4 }, "text": "INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE", "attrs": { "block_label": "doc_title" }, "level": 2 }, { "id": "p99.4", "order": 4, "type": "text", "bbox": { "l": 51.36, "t": 590.64, "r": 221.52, "b": 551.52 }, "text": "Members of the Board of Regents\nKentucky State University\nFrankfort, Kentucky" }, { "id": "p99.5", "order": 5, "type": "text", "bbox": { "l": 51.12, "t": 539.76, "r": 197.76, "b": 500.4 }, "text": "Secretary of Finance and Administration Cabinet of the Commonwealth of Kentucky" }, { "id": "p99.6", "order": 6, "type": "heading", "bbox": { "l": 51.12, "t": 477.36, "r": 342.72, "b": 463.92 }, "text": "Report on Compliance for Each Major Federal Program", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p99.7", "order": 7, "type": "heading", "bbox": { "l": 51.84, "t": 461.76, "r": 241.68, "b": 448.8 }, "text": "Qualified and Unmodified Opinions", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p99.8", "order": 8, "type": "text", "bbox": { "l": 50.4, "t": 446.4, "r": 559.92, "b": 383.76 }, "text": "We have audited Kentucky State University's (the University) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the University's major federal programs for the year ended June 30, 2023. The University's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs." }, { "id": "p99.9", "order": 9, "type": "heading", "bbox": { "l": 51.36, "t": 372.96, "r": 357.84, "b": 359.76 }, "text": "Qualified Opinion on the Student Financial Assistance Cluster", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p99.10", "order": 10, "type": "text", "bbox": { "l": 50.16, "t": 357.6, "r": 560.16, "b": 306.72 }, "text": "In our opinion, except for the noncompliance described in the Basis for Qualified and Unmodified Opinions section of our report, the University complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on the Student Financial Assistance Cluster for the year ended June 30, 2023." }, { "id": "p99.11", "order": 11, "type": "heading", "bbox": { "l": 51.36, "t": 296.16, "r": 379.68, "b": 282.96 }, "text": "Unmodified Opinion on Each of the Other Major Federal Programs", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p99.12", "order": 12, "type": "text", "bbox": { "l": 51.12, "t": 281.04, "r": 560.64, "b": 229.68 }, "text": "In our opinion, the University complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its other major federal programs identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs for the year ended June 30, 2023." }, { "id": "p99.13", "order": 13, "type": "heading", "bbox": { "l": 51.36, "t": 219.12, "r": 290.64, "b": 205.92 }, "text": "Basis for Qualified and Unmodified Opinions", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p99.14", "order": 14, "type": "text", "bbox": { "l": 50.4, "t": 204, "r": 561.84, "b": 116.4 }, "text": "We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditors' Responsibilities for the Audit of Compliance section of our report." }, { "id": "p99.15", "order": 15, "type": "footer", "bbox": { "l": 52.08, "t": 57.36, "r": 390, "b": 47.52 }, "text": "CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglocal.com/disclaimer.", "attrs": { "block_label": "footer" } }, { "id": "p99.16", "order": 16, "type": "footer", "bbox": { "l": 297.12, "t": 45.84, "r": 314.88, "b": 34.8 }, "text": "(95)", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }