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doc13969 Annual_Financial_Statement_Audit_Policy.pdf
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Page 1
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"text": "APPLIES TO:\nBoard of Regents, Executive Management, Finance & Administration"
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"text": "EFFECTIVE DATE: August 8, 2025",
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"text": "NEXT REVIEW DATE:\nAugust 8, 2028"
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"text": "As required by Kentucky Revised Statutes and the bylaws of Kentucky State University (KSU), the university shall undergo a financial statement audit on an annual basis. The purpose of this audit, conducted by an independent organization, is to render an objective opinion on the fairness and accuracy of the university's financial condition. This policy outlines the governance structure for the selection of the auditor and the review and approval of the annual audit."
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"text": "A certified public accounting firm selected in accordance with the Kentucky Model Procurement Code to examine KSU's financial statements and provide an objective opinion."
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"text": "KSU shall obtain a financial statement audit on an annual basis, as required by KRS 164.096, KRS 164A.570, and KSU's bylaws (The Gold Book)."
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"text": "Subject\nPolicy Questions",
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"text": "Office\nCFO/Vice President of Fin. & Admin.",
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"text": "Telephone\n(502) 597-6429",
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"text": "Revision Type\nIssued (New Policy)\nSubstantive Revisions",
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"text": "Date of Issuance/Revision\nAugust 2024\nJune 2025",
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"text": "Drafter(s)/Editor(s)\nYPTC\nZach Atwell",
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