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            "text": "Letter from Assistant State Auditor ..... 1\nCHAPTER 1: Introduction and Background ..... 3\nCHAPTER 2: Overall Control Environment ..... 12\nFinding 1: KSU's Weak Internal Control Environment, Coupled with Poor Fiscal Management Practices, Led to a Pervasive Lack of Accountability ..... 12\nFinding 2: Examination Procedures Were Limited Due to the Condition of KSU Records, Policies, and Significant Staff Turnover ..... 15\nFinding 3: KSU Failed to Adequately Support Its Internal Audit Function and Minimal Effort was Made to Ensure Internal Audit Reviews Were Completed and Communicated to Its Board ..... 19\nFinding 4: KSU Lacks Controls to Prevent Overspending and Failed to Ensure Completeness of Its Accounting Records ..... 22\nFinding 5: KSU's Outdated or Rogue Policies and Procedures Result From An Undefined Policy Setting Process ..... 28\nFinding 6: KSU Failed to Implement an Effective System of Internal Controls Over Federal Grant Expenditures Putting Over $3 Million Dollars in Federal Funds at Risk ..... 33\nCHAPTER 3: Financial Activity, Reporting, and Monitoring ..... 39\nFinding 7: The University Failed to Implement Sufficient Internal Controls to Ensure an Effective Budgeting Process and Prevent Overspending ..... 39\nFinding 8: KSU Provided Insufficient Oversight of Its Procurement and Expenditure Processes ..... 43\nFinding 9: KSU Failed to Fully Implement Controls Over Its Internal Endowed Funds, Then Withdrew Over $2.7 Million, Supplementing Its Cash Balances ..... 49\nFinding 10: Former KSU Administration Rewarded Select Members with Unallowable Benefits, Including Bonuses, and Granted the Former President an Excess Housing Allowance and Utilities ..... 53\nFinding 11: Former EVP for Finance and Administration Submitted an Inaccurate Accounts Payable Amount to Former President and Former Board Chair Amid Questions and Rumors of Unpaid Bills ..... 59\nFinding 12: KSU Failed to Apply a 5% Salary Reduction to Executive Salaries Despite a Signed Resolution ..... 62\nFinding 13: Insufficient Communication and Relationship Between KSU and Its Foundation Has Led to Ineffective Oversight of Public Funds ..... 64\nFinding 14: Former EVP for Finance and Administration Failed to Notify KSU of His Dual Employment Creating a Conflict of Commitment ..... 69\nFinding 15: KSU Violated Record Retention Requirements ..... 72",
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                    "text": "Letter from Assistant State Auditor ................................................................................................",
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                    "text": "CHAPTER 1: Introduction and Background .................................................................................. 3",
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                    "text": "CHAPTER 2: Overall Control Environment ................................................................................ 12",
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                    "text": "Finding 1: KSU’s Weak Internal Control Environment, Coupled with Poor Fiscal",
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                    "text": "Management Practices, Led to a Pervasive Lack of Accountability. ....................................... 12",
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                    "text": "Finding 2: Examination Procedures Were Limited Due to the Condition of KSU",
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                    "text": "Records, Policies, and Significant Staff Turnover. ................................................................... 15",
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                    "text": "Finding 3: KSU Failed to Adequately Support Its Internal Audit Function and Minimal",
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                    "text": "to Its Board. ............................................................................................................................... 19",
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                    "text": "Finding 4: KSU Lacks Controls to Prevent Overspending and Failed to Ensure",
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                    "text": "Completeness of Its Accounting Records. ................................................................................ 22",
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                    "text": "Finding 5: KSU’s Outdated or Rogue Policies and Procedures Result From An Undefined",
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                    "text": "Policy Setting Process. .............................................................................................................. 28",
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                    "text": "Finding 6: KSU Failed to Implement an Effective System of Internal Controls Over",
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                    "text": "Federal Grant Expenditures Putting Over $3 Million Dollars in Federal Funds at Risk. ......... 33",
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                    "text": "CHAPTER 3: Financial Activity, Reporting, and Monitoring ..................................................... 39",
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                    "text": "Finding 7: The University Failed to Implement Sufficient Internal Controls to Ensure an",
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                    "text": "Effective Budgeting Process and Prevent Overspending. ......................................................... 39",
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                    "text": "Finding 8: KSU Provided Insufficient Oversight of Its Procurement and Expenditure",
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                    "text": "Processes. .................................................................................................................................. 43",
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                    "text": "Finding 9: KSU Failed to Fully Implement Controls Over Its Internal Endowed Funds,",
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                    "text": "Then Withdrew Over $2.7 Million, Supplementing Its Cash Balances. ................................... 49",
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                    "text": "Finding 10: Former KSU Administration Rewarded Select Members with Unallowable",
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                    "text": "Benefits, Including Bonuses, and Granted the Former President an Excess Housing",
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                    "text": "Allowance and Utilities............................................................................................................. 53",
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                    "text": "Finding 11: Former EVP for Finance and Administration Submitted an Inaccurate",
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                    "text": "and Rumors of Unpaid Bills. .................................................................................................... 59",
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                    "text": "Finding 12: KSU Failed to Apply a 5% Salary Reduction to Executive Salaries Despite a",
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                    "text": "Signed Resolution. .................................................................................................................... 62",
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                    "text": "Finding 13: Insufficient Communication and Relationship Between KSU and Its",
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                    "text": "Foundation Has Led to Ineffective Oversight of Public Funds. ............................................... 64",
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                    "text": "Finding 14: Former EVP for Finance and Administration Failed to Notify KSU of His",
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                    "text": "Dual Employment Creating a Conflict of Commitment. .......................................................... 69",
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                    "text": "Finding 15: KSU Violated Record Retention Requirements. ................................................... 72",
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