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            "text": "KSU discontinue awarding bonuses to employees in violation of section 3 of the Kentucky Constitution."
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            "text": "Response: KSU has implemented this recommendation."
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            "text": "Changes made to benefits both in service contracts or in policy include an effective date and specifically state whether or not retroactive payment is necessary.",
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            "text": "Response: KSU has implemented this recommendation."
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            "text": "KSU HR Director and KSU Board of Regents Chair (or the full Board or a member of the Board) meet periodically to review benefits received by and payroll payments issued to all Vice President level and above employees and compare to similar information from prior periods. Any issues or concerns identified with compensation or benefits awarded should be presented to the full Board."
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            "text": "Response: KSU has not implemented this recommendation due to the prioritization of other time-sensitive matters. However, given that KSU will soon have a new administration, the University intends to implement this recommendation as soon as practicable."
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            "text": "Finding 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."
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            "text": "Recommendations:",
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            "text": "KSU record all accounts payable into their accounting system. Recording should be done timely to properly reflect liabilities and eliminate the practice of maintaining invoices outside of Banner."
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            "text": "Response: KSU has implemented this recommendation."
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            "text": "KSU develop a standard report template for showing outstanding accounts payable balances."
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            "text": "Response: KSU has implemented this recommendation."
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            "text": "KSU document, in writing, the procedure for creating the outstanding accounts payable balance report, including the sources of information involved."
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            "text": "Response: KSU has implemented this recommendation."
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            "text": "Page 10",
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            "text": "Kentucky State University – APA Special Examination 90-Day Response –",
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