{ "document_id": 15260, "page": 184, "width_pt": 612, "height_pt": 792, "rotation": 270, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 15375, "item_count": 18, "counts_by_type": { "figure": 2, "header": 2, "heading": 3, "list": 1, "list_item": 3, "text": 7 }, "build_ms": 2, "items": [ { "id": "p184.1", "order": 1, "type": "figure", "bbox": { "l": 80.16, "t": 747.12, "r": 250.56, "b": 718.8 }, "text": "", "attrs": { "role": "page_header", "block_label": "header_image" } }, { "id": "p184.2", "order": 2, "type": "header", "bbox": { "l": 432.96, "t": 724.56, "r": 566.4, "b": 707.04 }, "text": "Crowe Horwath LLP\nIndependent Member Crowe Horwath International", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p184.3", "order": 3, "type": "header", "bbox": { "l": 432.96, "t": 703.2, "r": 542.4, "b": 660.48 }, "text": "144 North Broadway\nLexington, Kentucky 40507-1229\nTel +1 859 252 6738\nFax +1 859 255 0733\nwww.crowehonwath.com", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p184.4", "order": 4, "type": "figure", "bbox": { "l": 84.96, "t": 714.24, "r": 590.4, "b": 263.16 }, "text": "", "attrs": { "source": "pdf_image" } }, { "id": "p184.5", "order": 5, "type": "text", "bbox": { "l": 77.52, "t": 637.92, "r": 152.16, "b": 624 }, "text": "August 17, 2017" }, { "id": "p184.6", "order": 6, "type": "text", "bbox": { "l": 77.28, "t": 592.8, "r": 251.04, "b": 545.76 }, "text": "Management and the Board of Regents\nKentucky State University\n400 East Main Street\nFrankfort, Kentucky 40601" }, { "id": "p184.7", "order": 7, "type": "text", "bbox": { "l": 76.8, "t": 526.08, "r": 531.84, "b": 478.56 }, "text": "This letter confirms the arrangements for Crowe Horwath LLP (\"Crowe\" or \"us\" or \"we\" or \"our\") to provide the professional services discussed in this letter to Kentucky State University (\"University\" or \"you\", \"your\" or \"Entity\" or \"Client\") for the year ending June 30, 2017. The attached Crowe Engagement Terms is an integral part of this letter, and its terms are incorporated herein." }, { "id": "p184.8", "order": 8, "type": "heading", "bbox": { "l": 77.52, "t": 437.76, "r": 167.28, "b": 424.56 }, "text": "Our Responsibilities", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p184.9", "order": 9, "type": "heading", "bbox": { "l": 262.32, "t": 459.6, "r": 346.32, "b": 446.88 }, "text": "AUDIT SERVICES", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p184.10", "order": 10, "type": "text", "bbox": { "l": 76.56, "t": 414.96, "r": 518.64, "b": 379.44 }, "text": "We will audit and report on the financial statements of the University, including the discretely presented component unit, Kentucky State University, Inc. (the Foundation), which collectively comprise the basic financial statements of the University for the period indicated." }, { "id": "p184.11", "order": 11, "type": "text", "bbox": { "l": 76.56, "t": 370.56, "r": 531.84, "b": 324.96 }, "text": "In addition to our report on the financial statements, we plan to evaluate the presentation of the following supplementary information in relation to the financial statements as a whole, and to report on whether this supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole." }, { "id": "p184.12", "order": 12, "type": "heading", "bbox": { "l": 77.28, "t": 314.88, "r": 288.96, "b": 302.16 }, "text": "• Schedule of Expenditures of Federal Awards", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p184.13", "order": 13, "type": "text", "bbox": { "l": 76.56, "t": 292.32, "r": 529.44, "b": 246.24 }, "text": "In addition to our report on the financial statements, we also plan to perform specified procedures in order to describe in our report whether the following required supplementary information is presented in accordance with applicable guidelines. However, we will not express an opinion or provide any assurance on this information due to our limited procedures." }, { "id": "p184.14", "order": 14, "type": "list", "bbox": { "l": 76.8, "t": 236.64, "r": 399.84, "b": 194.88 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p184.14.1", "order": 15, "type": "list_item", "bbox": { "l": 77.04, "t": 236.64, "r": 268.08, "b": 224.4 }, "text": "Management's Discussion and Analysis", "marker": "•" }, { "id": "p184.14.2", "order": 16, "type": "list_item", "bbox": { "l": 76.8, "t": 222.24, "r": 399.84, "b": 209.04 }, "text": "Schedule of the KSU's Proportionate Share of the Net Pension Liability", "marker": "•" }, { "id": "p184.14.3", "order": 17, "type": "list_item", "bbox": { "l": 77.52, "t": 207.6, "r": 238.8, "b": 194.88 }, "text": "Schedule of KSU's Contributions", "marker": "•" } ] }, { "id": "p184.15", "order": 18, "type": "text", "bbox": { "l": 76.08, "t": 184.8, "r": 528.48, "b": 82.56 }, "text": "The objective of the audit is the expression of an opinion on the financial statements. We will plan and perform the audit in accordance with auditing standards generally accepted in the United States of America, the standards for 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). Those standards require that we obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement whether caused by error or fraud, and that we report on the Schedule of Expenditures of Federal Awards (as noted above), and on your compliance with Federal statutes, regulations, and the terms and conditions of" } ], "excluded_furniture": { "first": [], "last": [] } }