{
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            "text": "Page |3",
            "attrs": {
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            "text": "CHAPTER 1: Introduction and Background",
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            "text": "Following reports of severe financial difficulties at Kentucky State University (KSU), the departure of the university president, and extensive turnover of key financial personnel the General Assembly included in 2022 Regular Session House Bill 1, the Executive Branch Budget, a directive that the Auditor of Public Accounts (APA) conduct a special examination of KSU. The purpose of this special examination, which began on April 28, 2022, was not to provide an opinion on the University’s financial statements or duplicate work of routine financial statement audits, but to evaluate governance and certain financial activities of KSU. Unless otherwise specified, examination procedures focused primarily on activity between July 1, 2018, and June 30, 2021. Examining Kentucky State University Foundation, Inc. was not part of the scope."
        },
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            "text": "To address the objectives of the examination, the APA conducted 27 interviews, including KSU's former President, former members of the Board of Regents, as well as various former and current KSU personnel. Attempts were made to also interview the former Executive Vice President for Finance and Administration (EVP for Finance) and former Controller; however, they did not respond to several offers to be interviewed."
        },
        {
            "id": "p9.5",
            "order": 5,
            "type": "text",
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            "text": "In addition to interviews, the APA also reviewed and analyzed thousands of documents, including but not limited to bank statements, policies and procedures, budgets, contracts, emails, credit card statements, purchase orders, invoices, federal grant awards, account ledgers, audit reports, investment reports, payroll reports, and Board of Regents (Board) meeting minutes."
        },
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            "text": "Kentucky State University History",
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            "text": "Land-Grant University",
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            "bbox": {
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            "text": "Kentucky State University is one of two land-grant universities in Kentucky. When an institution is designated by its state legislature or Congress to receive the benefits of the Morrill Acts of 1862, 1890, and 1994, it is considered a land-grant college or university. Every state and territory of the United States and the District of Columbia has at least one land-grant institution. As outlined in the first Morrill Act, the original mission of these institutions was to teach agriculture, military tactics, and the mechanic arts, as well as classical studies for members of the working class to obtain a liberal, practical education. As a land-grant university, KSU annually receives additional federal and state funding. KSU received $77.2 million in state general fund appropriations over the examination period, July 1, 2018, through June 30, 2021. The second land-grant university in Kentucky is the University of Kentucky."
        },
        {
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            "text": "Historically Black College and University",
            "attrs": {
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            },
            "level": 3
        },
        {
            "id": "p9.10",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 69.12,
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            },
            "text": "A Historically Black College and University (HBCU) is defined by the Higher Education Act of 1965, as amended, as:"
        },
        {
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            "type": "text",
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            "text": "Any historically Black college or university that was established prior to 1964, whose principal mission was, and is, the education of Black Americans, and that is accredited by a nationally recognized accrediting agency or association determined"
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
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}