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            "text": "Dr. M. Christopher Brown, Ph.D, President\nKentucky State University\nFebruary 10, 2021\nPage 3",
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                    "text": "Please provide the following items, in either hard copy or electronic format, to the APA no later than the date specified below: (APA contact information is presented below):",
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                    "text": "Correspondence from your CPA firm identifying that the APA will be able to be involved in the work of the Kentucky State University CPA and whether the APA (as the group engagement team) will be able to obtain information affecting the consolidation process;",
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            "text": "Provide by: July 15, 2021"
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            "text": "b. An auditor representation letter stating the auditor is in compliance with generally accepted auditing standards and Government Auditing Standards concerning education requirements, independence, maintaining an internal quality control system and other peer review requirements. The representation letter should include the following language relating to independence:"
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            "text": "In all matters relating to the audit of the Kentucky State University as of and for the year ended June 30, 2021, our audit organization and our individual auditors, whether government or public, were independent both in mind and appearance."
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            "text": "Provide by: July 15, 2021"
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                    "text": "A copy of the CPA firm’s most recent peer review, including any letter of comment, if applicable; Provide by: July 15, 2021",
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                    "text": "Audited financial statements and an opinion on them; and\nProvide by: October 8, 2021",
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                    "text": "A report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards; Provide by: October 8, 2021",
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                    "text": "A copy of the letter to those charged with governance and/or management letter when applicable. Provide by: October 8, 2021",
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                    "text": "A report on compliance in accordance with KRS 164A.555 through 164A.630 (HB 622) based on an audit of the financial statements. (This requirement is for state universities only).\nProvide by: October 8, 2021",
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                    "text": "If the reports due October 8, 2021 are delayed for any reason, notification should be sent to the APA on or before that date with reasons for the delay and the expected timeframe for completion.",
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                    "text": "The APA shall be permitted to examine and copy all working papers and audit programs prepared as part of the audit process, if necessary.",
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