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            "text": "Board of Regents\nAudit Committee\n12:00 pm, January 23, 2009\nFrankfort, Kentucky",
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            "text": "MINUTES",
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            "text": "1. Call to Order",
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            "text": "Regent Willis called the meeting of the Kentucky State University Board of Regents Audit Committee to order at 12:12 p.m. on January 23, 2009"
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            "text": "II. Roll Call",
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            "text": "Regent Willis asked for the roll call, which was recorded as follows:"
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            "text": "Regent E. Scott Willis-Present\nRegent Karen Bearden-Present\nRegent Jeremy Lane-Present\nRegent Stephan Turner-Present\nDr. Ralph Kimbrough-Present\nQuorum Established: Yes"
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            "text": "III. Opening Remarks",
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            "text": "Regent Willis recognized Dr. Kimbrough to present the minutes of the October 24, 2008, Audit Committee meeting."
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            "text": "IV. Approval of Minutes",
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            "text": "Action:",
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            "text": "Motion to approve the minutes from the October 24, 2008 Audit Committee meeting was made by Regent Karen Bearden, seconded by Regent Jeremy Lane. The motion passed."
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            "text": "V. Internal Auditor's Report",
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            "text": "Dr. Kimbrough briefly discussed his audit activities in the internal audit of Land Grant Program and Journal entry and investment audits. Dr. Kimbrough made some recommendations in that area and led some discussions on increasing efficiencies for internal controls. According to Dr. Kimbrough, the report for the Land Grant Program was to be completed on January 12, 2009."
        },
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            "text": "Question: Regent Willis wanted to know how they (KSU Board of Regents) could be helping more in this area or on this process."
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            "text": "4",
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