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doc16528 2024-06-Single_Audit_-_KSU_-_GSAFAC-0000398798.pdf
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"text": "INDEPENDENT AUDITORS' REPORT 1\nMANAGEMENT'S DISCUSSION AND ANALYSIS 4\nBASIC FINANCIAL STATEMENTS\nKENTUCKY STATE UNIVERSITY\nSTATEMENT OF NET POSITION 14\nSTATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION 15\nSTATEMENT OF CASH FLOWS 16\nKENTUCKY STATE UNIVERSITY FOUNDATION\nSTATEMENT OF FINANCIAL POSITION 18\nSTATEMENT OF ACTIVITIES 19\nNOTES TO FINANCIAL STATEMENTS 20\nREQUIRED SUPPLEMENTARY INFORMATION\nKENTUCKY EMPLOYEES' RETIREMENT SYSTEM\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY 80\nSCHEDULE OF THE UNIVERSITY'S PENSION CONTRIBUTIONS 81\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET OPEB LIABILITY 82\nSCHEDULE OF THE UNIVERSITY'S OPEB CONTRIBUTIONS 83\nKENTUCKY TEACHERS' RETIREMENT SYSTEM\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY 84\nSCHEDULE OF THE UNIVERSITY'S PENSION CONTRIBUTIONS 85\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET OPEB LIABILITY 86\nSCHEDULE OF THE UNIVERSITY'S OPEB CONTRIBUTIONS 87",
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"text": "We have audited the accompanying financial statements of the business-type activities and the discretely presented component unit of Kentucky State University (the University), a component unit of the Commonwealth of Kentucky, as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the University's basic financial statements as listed in the table of contents."
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"text": "As discussed in Note 14 to the financial statements, the University has deficiencies in working capital and there is uncertainty regarding the stabilization funding. Management's evaluation of the events and conditions and management's plans to mitigate these matters are also described in Note 14. Our opinion is not modified with respect to this matter."
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"text": "We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit."
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"text": "Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, schedules of proportionate share of the net pension and OPEB liabilities and schedule of pension and OPEB contributions, for the Kentucky Employees’ Retirement System and the Kentucky Teachers’ Retirement System be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance."
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"text": "In accordance with Government Auditing Standards, we have also issued our report dated December 4, 2025, on our consideration of the University's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the University's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the University's internal control over financial reporting and compliance."
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"text": "Management's Discussion and Analysis of Kentucky State University's financial statements provide an overview of the financial position and activities for the year ended June 30, 2024, with comparative information for the year ended June 30, 2023. This discussion has been prepared by management and should be read in conjunction with the financial statements and the related notes. The financial statements, notes, and this discussion and analysis are the responsibility of management."
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"text": "Kentucky State University (the University) is a comprehensive research institution of higher learning dedicated to advancing educational excellence and opportunity across the Commonwealth of Kentucky. The University is one of two 1890 Land Grant institutions located in Kentucky."
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"text": "Kentucky State University’s mission is to provide transformative educational experiences that prepare graduates to make meaningful contributions to society. It honors and elevates its legacy as a Historically Black College and University (HBCU) by empowering a diverse community of students. Through access, inclusion, and student-centered learning, the University prepares future leaders to thrive in a global society—uniting high-impact teaching, innovative research, and meaningful service across academic programs. Kentucky State University is committed to honoring its legacy of service by actively partnering with communities on civic initiatives aimed at enhancing the quality of life for citizens across the Commonwealth."
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"text": "The financial statements and notes include Kentucky State University and its component unit, the Kentucky State University Foundation, Inc. The Foundation is a Kentucky not-for-profit corporation established to receive, invest, and disburse funds in support of the University's educational and developmental initiatives. It is managed by a Board of Trustees independent from the University. The Foundation is supported primarily by donor and alumni contributions."
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"text": "As of June 30, 2024 (2023), the University's financial position reflected total assets and deferred outflows of $220.3 million ($199.2 million), and total liabilities and deferred inflows of $188.0 million ($187.5 million), resulting in a total net position of $32.3 million ($11.7 million)."
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"text": "Total assets and deferred outflows as of June 30, 2024, increased by $21.2 million (10.7%) when compared to June 30, 2023. The increase was primarily due to cash and cash equivalents restricted for capital assets. Total liabilities and deferred inflows increased by $0.5 million (0.4%) primarily due to increases in deferred inflows related to pension and other postemployment benefits."
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"text": "The University's Financial Statements consist of a Statement of Net Position (Balance Sheet); a Statement of Revenues, Expenses and Changes in Net Position (Income Statement); a Statement of Cash Flows; and Notes to the Financial Statements. These financial statements are prepared in accordance with Governmental Accounting Standards Board (GASB) Statement No. 35, Basic Financial Statements - and Management's Discussion and Analysis - for Public Colleges and Universities."
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"text": "The Statement of Net Position presents the financial position of the University at the end of the fiscal year and includes all assets, deferred outflows of resources, liabilities, and deferred inflows of resources. Net position, the difference between total assets and deferred outflows and total liabilities and deferred inflows, is an important indicator of the current financial condition, while the change in net position is an indicator of whether the overall financial position has improved or worsened during the year."
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"text": "Net Investment in Capital Assets\nRestricted\nUnrestricted Deficit\nTotal Net Position",
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"r": 451.458133,
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"text": "69,304,432\n22,009,845\n(59,001,181)\n$ 32,313,096",
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"text": "69,600,865\n19,120,815\n(77,030,103)\n$ 11,691,577",
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"text": "The Statement of Revenues, Expenses and Changes in Net Position is prepared on the accrual basis of accounting, whereby revenues are recognized when services are provided and expenses are recognized when goods and services are received, regardless of when cash is exchanged."
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"text": "Financial activities are reported as either operating or nonoperating. GASB Statement No. 35 requires state appropriations, gifts, investment income and endowment income to be classified as nonoperating revenues. Accordingly, the University reports an operating loss prior to the addition of nonoperating revenues. The utilization of long-lived capital assets is reflected in the financial statements as depreciation, which expenses the cost of an asset over its expected useful life. Tuition revenue is reduced by gift scholarships and institutional aid and is reported net of scholarship allowances in the financial statements."
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Page 10
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1 · HEADING
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Page 10 JSON
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Page 11
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"text": "Major sources of cash received from operating activities include student tuition and fees of $6.5 million and grants and contracts of $43.1 million. Major uses of cash for operating activities include payments for salaries and benefits of $42.2 million and for equipment, supplies, and services of $28.1 million."
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"text": "Capital and related financing activities include purchases and payments of $11.6 million for construction and acquisition of capital assets and for principal and interest payments on bonds and other capital related debt."
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"text": "Commonwealth appropriations constitute approximately 29.2% of the University's total operating and nonoperating revenues and serve as a critical factor in maintaining its overall financial stability. Classified as unrestricted revenue, state appropriations are reported as nonoperating income and are primarily utilized to support payroll and benefit obligations for University employees."
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"text": "The following details state appropriations received for fiscal years ending June 30, 2024, and 2023:"
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Page 13
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"text": "Federal Grants and Contracts, Operating\nFederal Grants and Contracts, Nonoperating\nState Grants and Contracts\nCapital Grants\nTotal Grants and Contracts",
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"text": "The University continues to face financial challenges in maintaining and upgrading its capital assets, including infrastructure, buildings, and grounds. The University's capital plan is funded by appropriations from the Commonwealth of Kentucky, debt financing, and student fees that are restricted for asset preservation."
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"text": "Capital assets, net of accumulated depreciation, totaled $142.8 million at June 30, 2024, a decrease of $2.8 million. Capital assets as of June 30, 2024, and significant changes in capital assets during the year are as follows:"
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"text": "Bonds and leases payable are summarized below:"
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"text": "Certificates of Participation\nCertificates of Participation - Premium\nFinance Purchase\nGeneral Receipts Bonds\nBond Discount\nHB 250 Stabilization Funding\nSubscription Liability\nLease Liability\nTotal",
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"text": "$ 49,190,000\n7,005,647\n13,782,080\n935,000\n(18,409)\n23,000,000\n2,136,133\n86,582\n$ 96,117,033",
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"text": "$ 49,190,000\n7,739,086\n14,742,118\n1,225,000\n(18,409)\n23,000,000\n2,660,834\n503,261\n$ 99,041,890",
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"text": "University leadership remains firmly committed to the mission of Kentucky State University and to advancing higher education through innovation, leadership development, and service to the Commonwealth. Executive management continues to collaborate with the Council on Postsecondary Education (CPE) to address the state's evolving needs, positioning the University to become a strong, financially stable, and efficiently managed institution of higher learning. Economic factors impacting future periods include:"
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"text": "Tuition and cost of attendance – The University continually evaluates the cost of attendance in relation to funding allocated by the General Assembly. Funding levels and methodologies for institutions of higher education in the Commonwealth are established and approved by the Council on Postsecondary Education (CPE).",
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"text": "Enrollment growth and student retention – The University recruits a diverse population of traditional, nontraditional, and transfer students pursuing both undergraduate and graduate degrees. Stabilizing enrollment through innovative recruitment strategies remains a key priority for university leadership.",
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"text": "Program expansion - The University has strategically expanded its academic programs to more effectively address the evolving needs of its students and the Commonwealth of Kentucky. In 2023, the University began the process of adding three bachelor of science programs: Cybersecurity, Manufacturing Engineering Technology, and Biological and Agricultural Engineering. Phase two of the strategic program offerings of the University is to be completed in Fall 2024/Spring 2025 and includes new graduate programs: Master of Science in Biological and Agricultural Engineering, Master of Social Work, and Master of Arts in Criminal Justice."
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"text": "The University has fully implemented phase two of the strategic new program offerings. Beginning in the fall of 2025, Kentucky State University accepted enrollment in the Master of Social Work (MSW) and Master of Arts in Criminal Justice through the online campus. In addition to the graduate programs, KSU added a bachelor degree in Social Work, Criminal Justice, and Cybersecurity. The Master of Social Work program has a fall 2025 enrollment of 24, with the Bachelor of Social Work enrollment at 11 for fall 2025. The Bachelor of Science in Cybersecurity fall 2025 enrollment is 13."
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"text": "Regional Stewardship – The University continues to meet economic and community needs through collaborative initiatives with businesses, community-based organizations, schools and other educational agencies, citizens, and local and state officials.",
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"text": "Kentucky House Bill 1, enacted during the 2022 Regular Session of the Kentucky General Assembly, outlines the state's expenditure plan for the 2022–2024 biennium. The University received an appropriation of $28.7 million for fiscal year 2024. House Bill 1, Part II(1)(1)—the executive branch budget bill passed during the 2022 Regular Session—establishes a $683.5 million asset preservation pool funded through General Fund-supported bonds. The asset preservation pool supports individual preservation, renovation, and maintenance projects at Kentucky's public postsecondary institutions, including educational facilities, general infrastructure, and state-owned residential housing. The Council on Postsecondary Education is responsible for overseeing the allocation and use of funds from the asset preservation pool. The University has been allocated $8.0 million from the asset preservation pool for the fiscal year ending June 30, 2024. The University is required to provide a 15% match, or $1.2 million for the fiscal year ending June 30, 2024.",
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"text": "Throughout fiscal year 2024, the University continued to navigate a complex and evolving economic landscape, the University remains committed to identifying and pursuing new funding opportunities to complement state support. Executive leadership remains steadfast in its dedication to delivering high-quality academic programs and services to students and stakeholders, while prioritizing long-term financial sustainability. The administration is confident in Kentucky State University's capacity to preserve its financial health and further enhance its standing as a distinguished regional institution of excellence."
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"text": "This report provides stakeholders with an overview of Kentucky State University's financial position and operational results for the fiscal year ending June 30, 2024. For questions or to request additional financial information, please contact Dr. Heather Bigard, Vice President for Finance & Administration and Chief Financial Officer, at Kentucky State University, 400 East Main Street, ASB Suite 201, Frankfort, KY 40601."
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"text": "LIABILITIES\nCurrent Liabilities:",
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"text": "Accounts Payable and Accrued Liabilities\nAccrued Compensated Absences\nUnearned Revenue\nDeposits and Other Current Liabilities\nClaims and Judgements Payable\nAccrued Interest Payable\nLease Liability, Current Portion\nSubscription Liability, Current Portion\nLong-Term Debt, Current Portion\nTotal Current Liabilities",
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"text": "5,430,964\n721,127\n14,033,884\n300,983\n243,109\n761,166\n80,851\n1,349,651\n2,713,348\n25,635,083",
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"text": "Noncurrent Liabilities:",
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"text": "Net Pension Liability\nNet OPEB Liability\nAccrued Compensated Absences\nLease Liability\nSubscription Liability\nLong-Term Debt, Noncurrent Portion\nFederal Grants Refundable\nTotal Noncurrent Liabilities",
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"text": "51,896,439\n6,004,939\n720,727\n5,731\n786,482\n91,180,970\n513,545\n151,108,833",
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"text": "DEFERRED INFLOWS OF RESOURCES",
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"text": "Related to Pension\nRelated to OPEB\nTotal Deferred Inflows of Resources",
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"text": "4,476,146\n6,809,672\n11,285,818",
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"text": "Net Investment in Capital Assets\nRestricted:",
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"text": "Nonexpendable - Endowment\nExpendable\nUnrestricted Deficit",
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"text": "8,733,091\n13,276,754\n(59,001,181)",
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Page 18
29 item(s)
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footer (2)
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table (1)
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1 · HEADING
2 · TABLE
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
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20
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28 · FOOTER
29 · FOOTER
Page 18 JSON
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"text": "Student Tuition and Fees, Net of Scholarship\nAllowance of $11,278,826\nFederal Grants and Contracts\nState, Local and Other Grants and Contracts\nOther Operating Revenue\nAuxiliary Enterprises:",
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"text": "Residence Halls\nDining\nOther Auxiliaries\nTotal Operating Revenues",
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"text": "6,064,958\n3,403,680\n435,906\n52,144,911",
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Page 19
31 item(s)
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1 · HEADING
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30 · FOOTER
31 · FOOTER
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Page 20
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Page 21
29 item(s)
JSON
footer (2)
heading (1)
table (1)
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1 · HEADING
2 · TABLE
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4
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8
9
10
11
12
13
14
15
16
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28 · FOOTER
29 · FOOTER
Page 21 JSON
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Page 22
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Page 22 JSON
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"text": "Endowment Funds",
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"text": "The University recognizes its fiduciary duty not only to invest the University's endowment holdings in formal compliance with the Uniform Prudent Management of Institutional Funds Act (UPMIFA) but also to manage those funds in continued recognition of the basic long-term nature of the University. The University interprets this to mean, in addition to the adopted spending guidelines and restrictions described below, that the assets of the University shall be actively managed, that is, investment decisions regarding the particular securities to be purchased or sold shall be the result of the conscious exercise of discretion. The University recognizes that, commensurate with its overall objective of maximizing long-term return while maintaining a high standard of portfolio quality and consistency of return, it is necessary that proper diversification of assets be maintained both among and within the classes of securities held. Within this context of active management and the necessity of adherence to proper diversification, the University relies upon appropriate professional advice."
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"text": "The University recognizes that long-term objectives are most important, but it is also necessary that shorter-term benchmarks be used to assess the periodic performance of the investment program. The University anticipates annual spending of 4.8% of the market value of the previous year's balance. The University believes that it is prudent to diversify endowment investments so as to minimize the risks of large losses and has established asset allocation ranges based upon the University's participation demographics, anticipated cash flow requirements and the expected returns of the capital markets. Appreciation on endowed funds was $590,215 for the year ended June 30, 2024."
},
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"text": "Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Observable inputs are developed based on market data obtained from sources independent of the reporting entity. Unobservable inputs are developed based on the best information available about the assumptions market participants would use. The fair value hierarchy categorizes the inputs to valuation techniques used to measure fair value in three levels based on the extent to which inputs used in measuring fair value are observable in the market:"
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"text": "Level 1 – unadjusted price quotations in active markets/exchanges for identical assets or liabilities."
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"text": "Level 2 – other observable inputs (including, but not limited to, quoted prices for similar assets or liabilities in markets that are active, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the assets and liabilities (such as interest rates, yield curves, volatilities, loss severities, credit risks and default rates) or other market-corroborated inputs)."
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"text": "A payment of cash for goods or services that will be received or used at a future date. As the organization consumes the good or service or as time passes, the actual expense is recognized, and the prepaid expense is reduced."
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"text": "Certificates of Participation premiums are deferred and amortized over the life of the certificates using the effective interest method. The certificates of participation are reported net of the applicable premium. Prepaid insurance costs are deferred and expensed over the life of the certificates; issuance costs are expensed on issuance."
},
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"text": "Capital assets are stated at cost at date of acquisition or, in the case of gifts, at acquisition value at date of gift. Equipment with a unit cost of $5,000 or more and having an estimated useful life of greater than one year is capitalized. Renovations to buildings and infrastructure and land improvements that significantly increase the value or extend the useful life of the structure are capitalized. Routine repairs and maintenance are charged to operating expense in the year in which the expense is incurred."
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"text": "Depreciation of capital assets is computed on a straight-line basis over the estimated useful lives of the respective assets. Estimated lives used for depreciation purposes are as follows:"
},
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"text": "Classification\nImprovements\nBuildings\nTransportation Equipment\nEquipment\nEnterprise Resource Planning Software\nLibrary Holdings",
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"text": "Estimated Life\n20 Years\n40 Years\n5 to 15 Years\n5 to 20 Years\n7 Years\n10 Years",
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"text": "The right-to-use assets are initially measured at an amount equal to the initial measurement of the related lease or subscription-based information technology arrangement (SBITA) liability plus any payments made prior to the contract term, less contract incentives, and plus ancillary charges necessary to place the capital into service. The right to use assets are amortized on a straight-line basis over the life of the related contract."
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"text": "It is the University's policy to allow employees to carry over unused annual leave up to a maximum of 40 days. As of June 30, 2024, the liability for unused compensated absences was $1,441,854."
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"text": "For purposes of measuring the net pension liability, net OPEB liability, deferred outflows of resources and deferred inflows of resources, and related expense, information about the fiduciary net position of the Kentucky Employees Retirement System (KERS) and Kentucky Teachers Retirement System (KTRS) and additions to/deductions from KERS's and KTRS's fiduciary net position have been determined on the same basis as they are reported by KERS and KTRS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value."
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"text": "In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and will not be recognized as an outflow of resources (expense/expenditure) until then. Deferred outflows of resources are used for timing differences for both pension and OPEB plans based on actuarial calculations. In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and will not be recognized as an inflow of resources (revenue) until that time. Deferred inflows of resources are used for pension and OPEB differences."
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"text": "For short-term leases and SBITAs with a maximum possible term of 12 months or less at commencement, the University recognizes periodic expense based on the provision of the lease or SBITA contract. For all other contracts that meet the requirements of GASBS 87 or GASBS 96, the University recognized a lease or subscription liability and an intangible right-to-use asset based on the present value of the future lease or subscription payments over the contracted term of the lease or SBITA."
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"text": "The University is an agency and instrumentality of the Commonwealth of Kentucky, pursuant to Kentucky Revised Statutes (KRS) sections 164.290 through 164.475. Accordingly, the University is generally exempt from federal income taxes as an organization described in Section 115 of the Internal Revenue Code of 1986, as amended. The Foundation has received a determination from the Internal Revenue Service granting exemption from federal income taxation pursuant to the provisions of the Internal Revenue Code section 501(c)(3)."
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"text": "Ine University’s policy is that restrictions on assets cannot be fulfilled by the expenditure of unrestricted funds for similar purposes. The determination on whether restricted or unrestricted funds are expended for a particular purpose is made on a case-by-case basis. Restricted funds remain restricted until spent for the intended purpose."
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"text": "The University defines operating activities, as reported on the statement of revenues, expenses and changes in net position, as those that generally result from exchange transactions, such as payments received for providing goods and services and payments made for services and goods received. Nearly all of the University's expenses are from exchange transactions. Certain significant revenues relied upon for operations, such as state and certain federal appropriations, gifts, and investment income, are recorded as nonoperating revenues."
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2024",
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"text": "NOTE 1 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)",
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"text": "Financial aid to students is reported in the financial statements under the alternative method as prescribed by the National Association of College and University Business Officers (NACUBO). Certain aid, such as loans and funds provided to students awarded by third parties, is accounted for as third-party payments (credited to the student's account as if the student made the payment). All other aid is reflected in the financial statements as operating expenses, or scholarship allowances, which reduce revenues. The amount reported as operating expenses represents the portion of aid that was provided to the student in the form of cash. Scholarship allowances represent the portion of aid provided to the student in the form of reduced tuition. Under the alternative method, these amounts are computed by allocating the cash payments to students, excluding payments for services, on the ratio of total aid to the aid not considered to be third party aid."
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"text": "The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates."
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"text": "Component Unit Disclosure",
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"text": "The accompanying financial statements of the Foundation have been prepared in accordance with accounting principles generally accepted in the United States of America as prescribed by the Financial Accounting Standards Board (FASB). As such, certain revenue recognition criteria and presentation features are different from GASB revenue recognition criteria and presentation features."
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"text": "During the year ended June 30, 2024, the Foundation made distributions of approximately $359,652 on behalf of the University for both net assets and unrestricted purposes. Complete financial statements for the Foundation can be obtained from the Kentucky State University Foundation, Inc. at PO Box 4210, Frankfort, KY 40604."
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"text": "On June 24, 2024, the University's Board of Regents (the Board) voted to terminate the Memorandum of understanding between the University and the Foundation. The Board has sent notice to the Foundation that through this action, the relationship between the two entities is to terminate on September 30, 2024. The University requested that the Foundation transfer all assets established by the University, deposited by the University, and reserved for the benefit of the University, to the University."
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Page 30
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"text": "NOTE 2 CASH, CASH EQUIVALENTS, AND INVESTMENTS",
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"text": "The Commonwealth treasurer requires that all state funds be insured by the Federal Deposit Insurance Corporation (FDIC), collateralized by securities held by the cognizant Federal Reserve Bank, or invested in U.S. government obligations. The University's deposits with the Commonwealth treasurer are pooled with funds of other state agencies and then, in accordance with statutory limitations, placed in financial institutions or invested as the Commonwealth treasurer may determine, in the state's name. The University requires that balances on deposits with financial institutions to be insured by the FDIC or collateralized by securities held by the cognizant Federal Reserve Bank, in the University's name. Custodial credit risk for deposits is the risk that, in the event of a bank failure, the University's deposits may not be returned to the University. As a means of limiting its exposure to losses from custodial credit risk, the University's deposits and investments are held by the Commonwealth treasurer, collateralized by securities in the University's name, and insured by the FDIC or in the University's name. At June 30, 2024, the University had $1,317,013 held by trustee that are restricted for capital expenditures as described below in the certificates of participation section."
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"text": "The carrying amount of cash in bank at June 30, 2024, was $2,928,569 as compared with the bank balance of $5,075,284. The difference is primarily caused by outstanding checks and items in transit. The University has cash held by the Commonwealth of Kentucky of $26,465,133 as of June 30, 2024. At June 30, 2024, the University had petty cash funds totaling $100 and deposits as reflected by bank balances as follows:"
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"text": "$ 250,000",
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"text": "Cash Covered by Collateral Held by Third-Party Custodian\nTotal Unrestricted Cash and Cash Equivalents\nMaintained by Commonwealth of Kentucky,",
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"text": "Cash Held by Trustee for Certificates of Participation Project\nTotal",
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"text": "1,317,013\n$ 32,857,430",
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"text": "In August 2021, the University partnered with KeyBanc Capital Markets to issue Certificates of Participation (the Certificates), Series 2021 at par value of $49,190,000 at a net original issue premium of $8,815,924. The proceeds from the certificates will be used to finance the construction of a new residence hall on the University's campus. The Huntington National Bank serves as trustee for the agreement."
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"text": "The trust indenture establishes that specific accounts be maintained to properly account for the financial activities related to the build, lease, and operation of the new dormitory through the issuance of the Certificates. The accounts are described as follows:"
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Page 32
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31 · HEADING
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"text": "For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the University will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The University does not have a formal policy for custodial credit risk."
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Page 33
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179 · FOOTER
Page 33 JSON
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"text": "House Bill 250 appropriated $23,000,000 in the year ended June 30, 2022, to the Council on Postsecondary Education (the Council) to address financial instability at the University due to cash shortfalls and a projected financial structural imbalance in connection with the management improvement plan as discussed in Note 17. A portion of the proceeds of this funding was used to retire the $5,000,000 revenue anticipation note outstanding as of June 30, 2021, as well as the University's liability to the state investment pool. The Council provided the stabilization funds to the University contingent on compliance with the management improvement plan. By November 1, 2025, the Council shall make recommendations to the Interim Joint Committee on Appropriations and Revenue for consideration by the General Assembly during the 2026 Regular Session for the terms and schedule for repayment of the funding beginning in fiscal year 2026-2027 based on ongoing monitoring of Kentucky State University's financial status. The repayment of the funding beginning in fiscal year 2027 will be determined at that time (NOTE 14)."
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"text": "The outstanding General Receipts Bonds Series A Bonds have interest rates from 3.625% - 3.875%. The bonds mature through 2027. The reserve requirements for these issues have been fully funded as of June 30, 2022."
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"text": "All bonds are collateralized by University property and the pledge of certain revenues, tuition, and fees."
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Page 36
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1 · TITLE
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3 · HEADING
4 · TEXT
5 · TABLE
6
7
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9
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22
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24 · HEADING
25 · TEXT
26 · TEXT
27 · TEXT
28 · TABLE
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31
32
33 · HEADING
34 · TEXT
35 · FOOTER
Page 36 JSON
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"text": "$",
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"text": "Finance Purchase",
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"text": "During 2020, the University entered into a finance purchase for an energy management system. The obligation has an interest rate of 2.7095% and requires annual payments of principal and interest beginning in fiscal 2022 through 2036. The agreement grants a continuing first priority security interest in the equipment. In an event of a default, the lessor can accelerate the repayment of the lease payments. The obligation will be paid with guaranteed energy savings."
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"text": "The capitalized costs of assets acquired through the financed purchases included in the above schedule was $16,693,621 with accumulated amortization of $3,709,694 as of June 30, 2024. These assets are pledged as collateral in an event of default."
},
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"text": "The principal and interest repayment requirements relating to the energy management system obligation payable at June 30, 2024, are as follows:"
},
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"id": "p36.10",
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"type": "table",
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"bbox": {
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"t": 325.5138,
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"text": "Year Ending June 30,\n2025\n2026\n2027\n2028\n2029\n2030-2034\n2035-2036\nTotal",
"attrs": {
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"type": "table_cell",
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"text": "Principal\n$ 986,224\n1,013,127\n1,040,764\n1,069,154\n1,098,319\n5,957,688\n2,616,804\n$ 13,782,080",
"attrs": {
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"text": "Interest\n$ 366,790\n339,887\n312,250\n283,860\n254,695\n807,384\n89,224\n$ 2,454,090",
"attrs": {
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"type": "table_cell",
"bbox": {
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"t": 325.5138,
"r": 541.616151,
"b": 215.15700000000004
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"text": "Total\n$ 1,353,014\n1,353,014\n1,353,014\n1,353,014\n1,353,014\n6,765,072\n2,706,028\n$ 16,236,170",
"attrs": {
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"type": "heading",
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"text": "Certificates of Participation",
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"type": "text",
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"text": "The 2021 Certificates of Participation (COPs) consist of 13 serial bonds with maturity dates ranging from November 1, 2024, to November 1, 2036, yield rate ranging from 0.55% to 1.91% and 5 term certificates with maturity dates ranging from November 1, 2038, to November 1, 2056, yield rates ranging from 2.64% to 3.29%. The pricing resulted in a 2.92% true interest cost. The debt service on the COPs will be funded by monthly lease payments by the University to the Trustee through November 2056."
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Page 37
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2024",
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"text": "The COPs are secured by certain real estate and the projects located on that real estate, the lease payments to KSU Campus Housing, LLC (the Company) and a pledge of general receipts. The University has entered into a lease purchase arrangement whereby on the termination of the stated lease, title to the land and buildings will be conveyed absolutely to the University. The University has the right to acquire the entire title to the facility on or after November 1, 2031."
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"text": "Future debt service requirements for all certificates of participation outstanding at June 30, 2024, are as follows:"
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"text": "Year Ending June 30,\n2025\n2026\n2027\n2028\n2029\n2030 - 2034\n2035 - 2039\n2040 - 2044\n2045 - 2049\n2050 - 2054\n2055 - 2057\nTotal",
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"text": "Principal\n$ 1,030,000\n1,060,000\n1,095,000\n1,125,000\n1,160,000\n6,310,000\n6,960,000\n7,615,000\n8,270,000\n8,925,000\n5,640,000\n$ 49,190,000",
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"text": "Interest\n$ 2,020,400\n1,968,150\n1,914,275\n1,858,775\n1,801,650\n8,135,975\n6,796,600\n5,339,100\n3,750,400\n2,030,500\n340,400\n$ 35,956,225",
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"col": 2,
"rowspan": 1,
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"type": "table_cell",
"bbox": {
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"t": 506.293166,
"r": 541.5923,
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"text": "Total\n$ 3,050,400\n3,028,150\n3,009,275\n2,983,775\n2,961,650\n14,445,975\n13,756,600\n12,954,100\n12,020,400\n10,955,500\n5,980,400\n$ 85,146,225",
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"text": "The University has prepaid bond insurance and a premium in connection with the issuance of the certificates. The prepaid insurance costs and bond premiums will be amortized as follows:"
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"t": 267.91648399999997,
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"text": "Year Ending June 30,\n2025\n2026\n2027\n2028\n2029\n2030 - 2034\n2035 - 2039\n2040 - 2044\n2045 - 2049\n2050 - 2054\n2055 - 2058\nTotal",
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"text": "Prepaid\nInsurance\n$ 25,932\n25,932\n25,932\n25,932\n25,932\n129,660\n129,660\n129,660\n129,660\n129,660\n54,279\n$ 832,239",
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"text": "Bond\nPremium\n$ 401,610\n522,026\n487,034\n452,494\n418,196\n1,633,515\n1,202,946\n888,398\n615,032\n332,461\n51,935\n$ 7,005,647",
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"text": "The University leases various copiers, printers, and buses from vendors for various departments. Terms of these leases expire in various years through 2026. The lease liabilities are reported at the net present value using the University's incremental borrowing rate or the discount rate as stated in the contract terms, if available. Lease assets and related accumulated amortization total $1,075,540 and $994,510 as of June 30, 2024, respectively."
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"text": "The University has subscription contracts with various vendors for the right to use software. Terms of these contracts expire in various years through 2027. The subscription liabilities are reported at the net present value using the University's incremental borrowing rate or the discount rate as stated in the contract terms, if available. Subscription right to use assets and related accumulated amortization total $4,428,980 and $2,268,153 as of June 30, 2024, respectively."
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"text": "Principal and interest on the contract obligations for the four fiscal years as of June 30, 2024, are as follows:"
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"text": "Year Ending June 30,\n2025\n2026\n2027\nTotal",
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"text": "Payment\n$ 1,432,040\n709,486\n106,740\n$ 2,248,266",
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"text": "Principal\n$ 1,349,651\n680,423\n106,059\n$ 2,136,133",
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"text": "Interest\n$ 82,389\n29,063\n681\n$ 112,133",
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Page 39
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r3c2 (55%): “10 years or less = 1.10%. Greater than 10 years, but no mor…”
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"text": "The University contributes to the Kentucky Employees Retirement System (KERS), a cost sharing - multiple employer public employee retirement system. KERS is a defined benefit plan providing for retirement, disability, death benefits and health insurance. Participants have a fully vested interest after the completion of 60 months of service, 12 of which are current service. KERS issues a publicly available financial report that includes financial statements, required supplementary information, and detailed information about the pension plan's fiduciary net position. That report may be obtained by writing to Kentucky Employee Retirement Systems, Perimeter Park West, 1260 Louisville Road, Frankfort, Kentucky, 40601-6124 or by calling (502) 696-8800. The information below summarizes the major retirement benefit provisions of KERS-Non-Hazardous and Hazardous plans:"
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"text": "Tier 1 Participation Prior to September 1, 2008",
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"text": "5 complete fiscal years immediately preceding retirement; each year must contain 12 months. Lump-sum compensation payments (before and at retirement) are not to be included in creditable compensation.",
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"text": "1.97% for those retiring without service for all months between 1/1998 and 1/1999; 2.00% for those retiring with service for all months between 1/1998 and 1/1999; 2.20% for those retiring with service between 1/1998-1/999 and 1/2009",
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"text": "10 years or less = 1.10%. Greater than 10 years, but no more than 20 years = 1.30%. Greater than 20 years, but no more than 26 years = 1.50%. Greater than 26 years, but no more than 30 years = 1.75%. Additional years above 30 – 2.00% (2.00% benefit factor only applies to service earned in excess of 30 years).",
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"text": "No benefit factor. A life annuity can be calculated in accordance with actuarial assumptions and methods adopted by the board based on member's accumulated account balance.",
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"text": "No COLA unless authorized by the Legislature. If authorized, the COLA is limited to 1.5%. This impacts all retirees regardless of Tier.",
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Page 40
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35 · TEXT
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45 · FOOTER
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"type": "table_cell",
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"text": "Highest 3 fiscal years (must contain at least 24 months). Includes lumpsum compensation payments (before and at retirement).",
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"text": "No COL A unless authorized by the Legislature. If authorized, the COL A is limited to 1.5%.",
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Page 41
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1 · TITLE
2 · HEADING
3 · HEADING
4 · HEADING
5 · TEXT
6 · TEXT
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8 · TEXT
9 · FOOTER
Page 41 JSON
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"text": "NOTE 8 DEFINED BENEFIT PENSION PLANS (CONTINUED)",
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"text": "Benefit and contribution rates are established by state statute. Per KRS 61.565(3) contribution requirements of the active employees and the participating organizations are established and may be amended by the Kentucky Retirement System Board (KRS Board). For the fiscal year ended June 30, 2024, University nonhazardous and hazardous employees were required to contribute 5% and 8%, respectively, of their annual covered salary."
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"text": "Nonhazardous and hazardous employees with a participation date after September 1, 2008, were required to contribute an additional 1% of their covered salary for retiree healthcare benefits."
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"text": "Participating employers were required to contribute at an actuarially determined rate. Per KRS 61.565(3), normal contribution and past service contribution rates shall be determined by the Board on the basis of an annual valuation last proceeding the July 1 of a new biennium. The Board may amend contribution rates as of the first day of July of the second year of a biennium, if it is determined on the basis of a subsequent actuarial valuation that amended contribution rates are necessary to satisfy requirements determined in accordance with actuarial basis adopted by the KRS Board. Administrative costs of KERS are financed through employer contributions and investment earnings."
},
{
"id": "p41.8",
"order": 8,
"type": "text",
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"text": "Pursuant to KRS 61.5991, the method of calculating the employer contribution changed from a percentage of pay to a two-part calculation effective July 1, 2021. The normal cost contributions are based on each employers' reported payroll multiplied by the normal cost percentage. House Bill 192, passed during the 2021 regular session of the legislature, set the KERS nonhazardous employer contribution rate for the year ended June 30, 2023, at 9.97% (7.82% to the pension fund and 2.15% to the insurance fund). The unfunded liability cost is an actuarially accrued liability contribution based upon the actuarial valuation for fiscal year 2023 and is prorated according to each employer's percentage of the plan's total actuarial accrued liability that is attributable to each employer's current and former employees. The University's share of the actuarially accrued liability contribution is 0.232269% for the non-hazardous plan and 0.084914% for the hazardous plan, with 90% allocated to the pension fund and 10% allocated to the insurance fund. The University contributed $2,380,791 to the nonhazardous retirement plan. $2,142,712 of the contribution was allocated to the nonhazardous KERS pension fund and $238,079 to the nonhazardous KERS insurance fund. All of the $58,023 contributed for the KERS Hazardous plan was allocated to pension benefits."
},
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"text": "(38)",
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}
Page 42
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Page 42 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2024",
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"text": "NOTE 8 DEFINED BENEFIT PENSION PLANS (CONTINUED)",
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"text": "Kentucky Employees' Retirement System - Defined Benefit Plan (Continued)",
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{
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"text": "Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions"
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"text": "At June 30, 2024, the University reported a liability of $28,612,584 for its proportionate share of the nonhazardous net pension liability and $359,175 for hazardous."
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"text": "The net pension liability was measured as of June 30, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2022, rolled-forward for June 30, 2023. The University's proportionate share of the Nonhazardous net pension liability is 0.232269%, which is a decrease of 0.007269% from the prior year allocation of 0.239538%. The University's proportionate share of the Hazardous net pension liability is 0.084914%, which is an decrease of 0.028264% from the prior year allocation of 0.113178%. The net pension liability was allocated based upon the employers' allocation of amortization cost, as specified under the revised statutes and is further based upon their allocation of the normal cost portion of the required contribution, as allocated by actual salary for fiscal year ending June 30, 2023."
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"text": "For the year ended June 30, 2024, the University's actuarially calculated reduction to pension expense was $831,725 for nonhazardous and a decrease of pension expense of $1,147 for hazardous. At June 30, 2024, the University reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:"
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"text": "Deferred Outflows of Resources",
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"text": "Deferred Inflows of Resources",
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"r": 342.038164,
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"text": "Nonhazardous:\nDifference Between Expected and Actual Experience\nNet Difference Between Projected and Actual Earnings",
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"text": "$ 353,754",
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"col": 1,
"rowspan": 1,
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"text": "$ 346",
"attrs": {
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"col": 2,
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"colspan": 1,
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"text": "on Investments",
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"b": 265.574699
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"r": 323.731083,
"b": 233.41457400000002
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"text": "Changes in Proportion and Differences Between Employer Contributions and Proportionate Share of Contributions",
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"col": 0,
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"r": 391.68,
"b": 220.35
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"b": 211.99480000000005
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{
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"t": 221.07907899999998,
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"r": 524.4,
"b": 203.28
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"b": 200.595236
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"col": 0,
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"b": 200.595236
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"col": 1,
"rowspan": 1,
"colspan": 1,
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{
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"r": 518.493371,
"b": 200.595236
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"text": "$ 1,729,286",
"attrs": {
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{
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"type": "table_cell",
"bbox": {
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"r": 171.416878,
"b": 177.25536599999998
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"text": "Hazardous:",
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"rowspan": 1,
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"type": "table_cell",
"bbox": {
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"t": 186.21,
"r": 391.68,
"b": 169.14
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"text": "",
"attrs": {
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{
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"t": 186.21,
"r": 524.4,
"b": 169.14
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"text": "",
"attrs": {
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"col": 2,
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{
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"t": 176.319436,
"r": 334.632436,
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"text": "Difference Between Expected and Actual Experience",
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"r": 391.68,
"b": 152.07
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"colspan": 1
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{
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"t": 175.959788,
"r": 518.516163,
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"text": "$ 1,295",
"attrs": {
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"rowspan": 1,
"colspan": 1,
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{
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"bbox": {
"l": 135.895046,
"t": 165.579931,
"r": 342.034787,
"b": 145.39565300000004
},
"text": "Net Difference Between Projected and Actual Earnings on Investments",
"attrs": {
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"col": 0,
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{
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"type": "table_cell",
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"r": 433.330454,
"b": 145.095241
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"text": "59,762",
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"col": 1,
"rowspan": 1,
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"r": 518.494215,
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"attrs": {
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"colspan": 1,
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{
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"bbox": {
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"t": 144.159311,
"r": 230.413677,
"b": 134.71538399999997
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"text": "Changes of Assumptions",
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{
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"type": "table_cell",
"bbox": {
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"t": 135,
"r": 391.68,
"b": 117.93
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"text": "-",
"attrs": {
"row": 10,
"col": 1,
"rowspan": 1,
"colspan": 1
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{
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"order": 41,
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"bbox": {
"l": 497.257933,
"t": 143.799663,
"r": 518.510254,
"b": 134.35573599999998
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"text": "9,845",
"attrs": {
"row": 10,
"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
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{
"id": "p42.8.34",
"order": 42,
"type": "table_cell",
"bbox": {
"l": 135.893357,
"t": 133.419806,
"r": 323.727706,
"b": 102.55525899999998
},
"text": "Changes in Proportion and Differences Between Employer Contributions and Proportionate Share of Contributions",
"attrs": {
"row": 11,
"col": 0,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
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{
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"type": "table_cell",
"bbox": {
"l": 412.134692,
"t": 111.63953800000002,
"r": 433.327077,
"b": 102.19561099999999
},
"text": "2,261",
"attrs": {
"row": 11,
"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p42.8.36",
"order": 44,
"type": "table_cell",
"bbox": {
"l": 492.504525,
"t": 111.63953800000002,
"r": 518.495903,
"b": 102.19561099999999
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"text": "68,287",
"attrs": {
"row": 11,
"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
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},
{
"id": "p42.8.37",
"order": 45,
"type": "table_cell",
"bbox": {
"l": 135.892513,
"t": 101.259681,
"r": 282.631952,
"b": 81.07540300000005
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"text": "University Contributions Subsequent to Measurement Date",
"attrs": {
"row": 12,
"col": 0,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
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},
{
"id": "p42.8.38",
"order": 46,
"type": "table_cell",
"bbox": {
"l": 407.393945,
"t": 90.21976400000005,
"r": 433.323701,
"b": 80.77583800000002
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"text": "61,356",
"attrs": {
"row": 12,
"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
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{
"id": "p42.8.39",
"order": 47,
"type": "table_cell",
"bbox": {
"l": 391.68,
"t": 100.86,
"r": 524.4,
"b": 83.79
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"text": "-",
"attrs": {
"row": 12,
"col": 2,
"rowspan": 1,
"colspan": 1
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{
"id": "p42.8.40",
"order": 48,
"type": "table_cell",
"bbox": {
"l": 159.172482,
"t": 79.11976600000003,
"r": 177.967482,
"b": 69.675839
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"text": "Total",
"attrs": {
"row": 13,
"col": 0,
"rowspan": 1,
"colspan": 1,
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"text": "$ 123,379",
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"text": "$ 140,949",
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Page 43
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Page 43 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2024",
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"text": "NOTE 8 DEFINED BENEFIT PENSION PLANS (CONTINUED)",
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"text": "At June 30, 2024, the University reported $2,380,100 as deferred outflows of resources related to pensions resulting from University contributions subsequent to the measurement date that will be recognized as pension expense in 2025. Deferred outflows and deferred inflows of resources at June 30, 2024, related to pensions will be recognized in pension expense as follows:"
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"text": "Year Ending June 30,\n2025\n2026\n2027\n2028\nTotal",
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"text": "Hazardous\n$ (79,593)\n(8,525)\n13,540\n(4,348)\n$ (78,926)",
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"text": "The total pension liability for KERS was determined by applying procedures to the actuarial valuation as of June 30, 2022, using the following actuarial assumptions applied to all periods included in the measurement."
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"text": "Entry Age Normal\nLevel Percent of Pay\n30 Years, Closed\n20% of the Difference Between Market Value of Assets and the Expected Actuarial Value of Assets is Recognized",
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"text": "2.30%\n0%",
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"text": "Nonhazardous\nHazardous\nInvestment Rate of Return:",
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Page 44
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"text": "The mortality table used for active members was a Pub-2010 General Mortality table, for the Nonhazardous System, and the Pub-2010 Public Safety Mortality table for the Hazardous System, projected with the ultimate rates from the MP-2014 mortality improvement scale using a base year of 2010. The mortality table used for healthy retired members was a system-specific mortality table based on mortality experience from 2013-2022, projected with the ultimate rates from MP-2020 mortality improvement scale using a base year of 2023. The mortality table used for the disabled members was PUB-2010 Disabled Mortality table, with rates multiplied by 150% for both male and female rates, projected with the ultimate rates from the MP-2020 mortality improvement scale using a base year of 2010."
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"text": "The long-term expected rate of return was determined using a building-block method in which best-estimate ranges of expected future real rates of returns are developed for each asset class. The ranges are combined by weighting the expected future real rate of return by the target asset allocation percentage."
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"text": "Asset Class\nPublic Equity\nPrivate Equity\nCore Fixed Income\nSpecialty Credit\nCash\nReal Estate\nReal Return\nTotal",
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"text": "Target Allocation\n43.50 %\n10.00\n10.00\n15.00\n1.50\n10.00\n10.00\n100.00 %",
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Page 45
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36 · FOOTER
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"order": 6,
"type": "heading",
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"t": 580.56,
"r": 197.28,
"b": 567.6
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"text": "Discount Rate",
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{
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"order": 7,
"type": "text",
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"text": "The discount rate used to measure the total pension liability was 5.25% (Nonhazardous) and 6.25% (Hazardous). The projection of cash flows used to determine the discount rate assumed that contributions from plan members and employers will be made at the actuarially determined contribution rate. Based on those assumptions, the pension plan's fiduciary net position and future contributions were projected to be available to make all projected future benefit payments of current plan members. Therefore, the long term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability."
},
{
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"text": "The projection of cash flows used to determine the single discount rate assumes that each participating employer contributes the actuarially determined contribution in all future years."
},
{
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"order": 9,
"type": "heading",
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"text": "Sensitivity of the University's Proportionate Share of the Net Pension Liability to Changes in the Discount Rate",
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"text": "The University’s proportionate share of the net pension liability has been calculated using a discount rate of 5.25% (Nonhazardous) and a discount rate of 6.25% (Hazardous) for the June 30, 2021, actuarial valuation. The following presents the University’s proportionate share of the net pension liability calculated using a discount rate 1% higher and 1% lower than the current rate as of June 30, 2024:"
},
{
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"id": "p45.11.1",
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"type": "table_cell",
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"t": 296.4,
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"b": 278.49
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"id": "p45.11.2",
"order": 13,
"type": "table_cell",
"bbox": {
"l": 340.080334,
"t": 294.973619,
"r": 382.752143,
"b": 271.49837
},
"text": "1%\nDecrease",
"attrs": {
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"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"merged_continuation": true
}
},
{
"id": "p45.11.3",
"order": 14,
"type": "table_cell",
"bbox": {
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"t": 294.973619,
"r": 457.891696,
"b": 271.49837
},
"text": "Current\nDiscount",
"attrs": {
"row": 0,
"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"merged_continuation": true
}
},
{
"id": "p45.11.4",
"order": 15,
"type": "table_cell",
"bbox": {
"l": 496.590012,
"t": 294.973619,
"r": 534.82121,
"b": 271.49837
},
"text": "1%\nIncrease",
"attrs": {
"row": 0,
"col": 3,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"merged_continuation": true
}
},
{
"id": "p45.11.5",
"order": 16,
"type": "table_cell",
"bbox": {
"l": 128.399938,
"t": 269.89384700000005,
"r": 195.583563,
"b": 258.77871000000005
},
"text": "Nonhazardous:",
"attrs": {
"row": 1,
"col": 0,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p45.11.6",
"order": 17,
"type": "table_cell",
"bbox": {
"l": 344.022023,
"t": 269.89384700000005,
"r": 378.843252,
"b": 258.77871000000005
},
"text": "(4.25)%",
"attrs": {
"row": 1,
"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p45.11.7",
"order": 18,
"type": "table_cell",
"bbox": {
"l": 409.306361,
"t": 269.89384700000005,
"r": 467.783684,
"b": 258.77871000000005
},
"text": "Rate (5.25%)",
"attrs": {
"row": 1,
"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p45.11.8",
"order": 19,
"type": "table_cell",
"bbox": {
"l": 498.253751,
"t": 269.89384700000005,
"r": 533.073986,
"b": 258.77871000000005
},
"text": "(6.25)%",
"attrs": {
"row": 1,
"col": 3,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p45.11.9",
"order": 20,
"type": "table_cell",
"bbox": {
"l": 136.679869,
"t": 256.81364099999996,
"r": 277.54504,
"b": 232.61829899999998
},
"text": "Proportionate Share of the Collective Net Pension Liability",
"attrs": {
"row": 2,
"col": 0,
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}
},
{
"id": "p45.11.10",
"order": 21,
"type": "table_cell",
"bbox": {
"l": 340.075365,
"t": 243.73343599999998,
"r": 389.626741,
"b": 232.61829899999998
},
"text": "$ 32,887,187",
"attrs": {
"row": 2,
"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p45.11.11",
"order": 22,
"type": "table_cell",
"bbox": {
"l": 417.122155,
"t": 243.73343599999998,
"r": 466.678501,
"b": 232.61829899999998
},
"text": "$ 28,612,584",
"attrs": {
"row": 2,
"col": 2,
"rowspan": 1,
"colspan": 1,
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}
},
{
"id": "p45.11.12",
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"l": 494.223608,
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"text": "$ 25,070,231",
"attrs": {
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"col": 3,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p45.11.13",
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"t": 224.76,
"r": 232.2,
"b": 206.85
},
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"rowspan": 1,
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},
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"l": 340.081328,
"t": 217.93357000000003,
"r": 382.753136,
"b": 194.45832099999996
},
"text": "1%\nDecrease",
"attrs": {
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"col": 1,
"rowspan": 1,
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},
{
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"bbox": {
"l": 419.28581,
"t": 217.93357000000003,
"r": 457.89269,
"b": 194.45832099999996
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"text": "Current\nDiscount",
"attrs": {
"row": 3,
"col": 2,
"rowspan": 1,
"colspan": 1,
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}
},
{
"id": "p45.11.16",
"order": 27,
"type": "table_cell",
"bbox": {
"l": 496.591006,
"t": 217.93357000000003,
"r": 534.822204,
"b": 194.45832099999996
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"text": "1%\nIncrease",
"attrs": {
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"col": 3,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
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},
{
"id": "p45.11.17",
"order": 28,
"type": "table_cell",
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"l": 128.400932,
"t": 193.213346,
"r": 179.014756,
"b": 182.09821
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"text": "Hazardous:",
"attrs": {
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"col": 0,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p45.11.18",
"order": 29,
"type": "table_cell",
"bbox": {
"l": 344.013078,
"t": 193.213346,
"r": 378.832319,
"b": 182.09821
},
"text": "(5.25)%",
"attrs": {
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"col": 1,
"rowspan": 1,
"colspan": 1,
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}
},
{
"id": "p45.11.19",
"order": 30,
"type": "table_cell",
"bbox": {
"l": 409.295429,
"t": 193.213346,
"r": 467.802568,
"b": 182.09821
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"text": "Rate (6.25%)",
"attrs": {
"row": 4,
"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p45.11.20",
"order": 31,
"type": "table_cell",
"bbox": {
"l": 498.272634,
"t": 193.213346,
"r": 533.09287,
"b": 182.09821
},
"text": "(7.25)%",
"attrs": {
"row": 4,
"col": 3,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p45.11.21",
"order": 32,
"type": "table_cell",
"bbox": {
"l": 136.680863,
"t": 180.85323500000004,
"r": 277.525162,
"b": 157.01843699999995
},
"text": "Proportionate Share of the Collective Net Pension Liability",
"attrs": {
"row": 5,
"col": 0,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p45.11.22",
"order": 33,
"type": "table_cell",
"bbox": {
"l": 353.855372,
"t": 168.13357399999995,
"r": 389.651588,
"b": 157.01843699999995
},
"text": "$ 492,936",
"attrs": {
"row": 5,
"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p45.11.23",
"order": 34,
"type": "table_cell",
"bbox": {
"l": 430.874334,
"t": 168.13357399999995,
"r": 466.702354,
"b": 157.01843699999995
},
"text": "$ 359,175",
"attrs": {
"row": 5,
"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p45.11.24",
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"type": "table_cell",
"bbox": {
"l": 508.027468,
"t": 168.13357399999995,
"r": 543.787905,
"b": 157.01843699999995
},
"text": "$ 250,811",
"attrs": {
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"col": 3,
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}
]
},
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"id": "p45.12",
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"text": "(42)",
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Page 46
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"text": "The Kentucky Teachers' Retirement System (KTRS), a cost sharing - multiple employer public employee retirement system. KTRS is a defined benefit plan providing for retirement, disability, death benefits and health insurance. Participants have a fully vested interest after the completion of 60 months of service, 12 of which are current service. KTRS issues a publicly available financial report that includes financial statements, required supplementary information, and detailed information about the pension plan's fiduciary net position. That report may be obtained by writing to Kentucky Teachers' Retirement System, 479 Versailles Road, Frankfort, Kentucky, 40601 or by calling (502) 573-3266."
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"text": "Benefits Provided\nCovered Employees",
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"text": "Tier 1 Participation Prior to July 1, 2008\nUniversity faculty and professional staff that do not choose the Optional Retirement Plan (Deferred Contribution)",
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"text": "Tier 2 Participation On or After July 1, 2008\nUniversity faculty and professional staff that do not choose the Optional Retirement Plan (Deferred Contribution)",
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"text": "Final Compensation X Benefit Factor X Years of Service",
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"text": "Average of the highest 5 annual salaries reduced 5% per year from the earlier of age 60 or the date 27 years of service would have been completed. Average of the highest 3 annual salaries if age 55 with 27 or more years of service. The minimum annual service allowance for all members is $440 multiplied by credited service.",
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"text": "Non-University members: 2.00% for service prior to 7/1/1983; 2.50% for service after 7/1/1983; 2.00% if participation after 7/1/2002 and less than 10 years; 2.50% if participation after 7/1/2002 and more than 10 years; 3.00% if retire after 7/1/2004 with more than 30 years. University members: 2.0% for each year of service.",
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"text": "Non-University members: 1.70% if less than 10 years; 2.00% if greater than 10 years, but no more than 20 years; 2.30% if greater than 20 years, but no more than 26 years; 2.50% if greater than 26 years, but no more than 30 years; 3.00% for service greater than 30 years. University members: 1.50% if less than 10 years; 1.70% if greater than 10 years, but less than 20 years; 1.85% if greater than 20 years, but less than 27 years; 2.00% if greater than 27 years.",
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"text": "No COLA unless authorized by the Legislature. If authorized, the COLA is limited to 1.5%. This impacts all retirees regardless of Tier.",
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{
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"text": "Any age with 27 years of Kentucky service. Age 55 with 5 years of Kentucky service.",
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"text": "Any age with 27 years of Kentucky service. Age 60 with 5 years of Kentucky service. Age 55 with 10 years of Kentucky service.",
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"text": "Must be retired for service or disability to be eligible. Retired members are given a supplement based upon a contribution supplement table approved by the KTRS Board of Trustees. The retired member pays premiums in excess of the monthly supplement.",
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2024",
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"text": "Benefit and contribution rates are established by state statute. Per KRS 161.340, 161.550, and 161.565, contribution requirements of the active employees and the participating organizations are established and may be amended by the KTRS Board. For the fiscal year ended June 30, 2023, University employees were required to contribute 8.185% of their annual covered salary for retirement benefits. The University was contractually required to contribute 16.48% (13.65% allocated to pension, 2.75% allocated to medical insurance, and .08% allocated to life insurance) of covered payroll for the year ended June 30, 2023. The actuarially determined amount, when combined with employee contributions, is expected to finance the cost of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The University's total contributions to KTRS for the year ended June 30, 2024, was $1,555,981 and were equal to the required contributions for the year. In addition, the Commonwealth of Kentucky contributes ad hoc annual cost of living adjustments provided by the General Assembly for KTRS retirees. This contribution totaled $1,723,393 for the year ended June 30, 2024."
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"text": "Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions"
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"text": "At June 30, 2024, the University reported a liability for its proportionate share of the net pension liability that reflected a reduction for pension support provided to the University by the Commonwealth of Kentucky. The amount recognized by the University as its proportionate share of the net pension liability, the related State support, and the total portion of the net pension liability that was associated with the University were as follows:"
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"text": "The net pension liability was measured as of June 30, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2022. The University's proportion of the net pension liability was based on actual contributions to the pension plan during the measurement period of July 1, 2022, through June 30, 2023. At June 30, 2024, the University's proportion was 3.0720% and the Commonwealth's proportion was 3.4169%."
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"text": "Total",
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"text": "$ 3,413,277",
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"text": "$ 2,605,911",
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"text": "At June 30, 2024, the University reported $1,555,891 as deferred outflows of resources related to pensions resulting from University contributions subsequent to the measurement date that will be recognized as pension expense in the following fiscal year. Net deferred outflow (inflows) of resources at June 30, 2024, related to pensions will be recognized in pension expense as follows:"
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"text": "Year Ending June 30,\n2025\n2026\n2027\n2028\nTotal",
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"text": "Amount\n$ (353,380)\n(1,326,035)\n1,101,298\n(170,498)\n$ (748,615)",
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"text": "Valuation Date\nInflation\nSalary Increases\nInvestment Rate of Return",
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"text": "June 30, 2022\n2.50%\n3.00% - 7.50%, Average, Including Inflation\n7.10%, Net of Pension Plan Investment Expense, Including Inflation",
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"text": "3.66%\n7.10%\n1.50% Annually",
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"text": "Mortality rates were based on the Pub2010 (Teachers Benefit-Weighted) Mortality Table projected generationally with MP-2020 with various set-forwards, set-backs, and adjustments for each of the groups, service, retirees, contingent annuitants, disabled retirees, and active members. The actuarial assumptions used were based on the results of an actuarial experience study for the 5-year period ended June 30, 2020, adopted by the board on September 20, 2021. The Municipal Bond Index Rate used for this purpose is the June average of the Bond Buyer General Obligation 20-year Municipal Bond Index."
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"text": "Asset Class\nLarge Cap U.S. Equity\nSmall Cap U.S. Equity\nDeveloped International Equity\nEmerging Markets Equity\nFixed Income\nHigh Yield Bonds\nOther Additional Categories\nReal Estate\nPrivate Equity\nCash\nTotal",
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"text": "The discount rate used to measure the total pension liability at June 30, 2022, was 7.10%. The projection of cash flows used to determine the discount rate assumed that plan member contributions will be made at the current contribution rates and the Employer contributions will be made at actuarially determined contribution rates, adjusted by 95% for all fiscal years in the future. Based on those assumptions, at the June 30, 2023, measurement date, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability."
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"text": "$ 29,485,155",
"attrs": {
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}
},
{
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"r": 466.672538,
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"text": "$ 22,924,680",
"attrs": {
"row": 1,
"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p52.6.8",
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"type": "table_cell",
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"r": 543.785917,
"b": 490.265762
},
"text": "$ 17,500,768",
"attrs": {
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"col": 3,
"rowspan": 1,
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}
}
]
},
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"text": "Summary Pension Plan Information"
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"text": "KERS\\nHazardous/\\nNonhazardous",
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{
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"text": "Net Pension Liability\nDeferred Outflows of Resources\nDeferred Inflows of Resources\nPension Expense (Income)",
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"col": 0,
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"text": "$ 28,971,759\n3,279,265\n1,870,235\n(832,873)",
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"text": "$ 22,924,680\n3,413,277\n2,605,911\n2,069,190",
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"row": 1,
"col": 2,
"rowspan": 1,
"colspan": 1,
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"type": "table_cell",
"bbox": {
"l": 494.233062,
"t": 418.874129,
"r": 543.832145,
"b": 370.680109
},
"text": "$ 51,896,439\n6,692,542\n4,476,146\n1,236,317",
"attrs": {
"row": 1,
"col": 3,
"rowspan": 1,
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"text": "NOTE 9 KENTUCKY STATE UNIVERSITY DEFINED CONTRIBUTION RETIREMENT PLAN",
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{
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"text": "In accordance with KRS 61.520(2)(a) and Executive Order 74-762, professional staff may elect upon joining the staff of the University to participate in the Kentucky State University Defined Contribution Retirement Plan (the Plan) or elect to participate in the Kentucky Employees Retirement System (see below). The Plan is administered by Teachers Insurance and Annuity Association of America College Retirement Equities Fund (TIAA-CREF)."
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"text": "To provide the opportunity to continue participation in the Plan, the University has established a tax-deferred annuity plan, which requires electing participants to enter into a written salary reduction agreement with the University to participate. All eligible employees may begin participation in the plan on a voluntary basis on the first day after beginning employment at the University. Electing participants are required by the plan to contribute 6.16% of their salaries to the plan. Currently, the University is required to contribute 8.74% of the covered employees' salaries. The contribution requirement for the year ended June 30, 2024, totals approximately $1,167,000, consisting of approximately $608,000 from the University and $559,000 from employees. This represents 100% of the contributions required by the plan. Participants may also elect to make contributions on an after-tax basis. Total contributions to the plan will not exceed limits imposed by section 415 and section 403(b) of the Internal Revenue Code. These limits may be adjusted from time to time. In addition, salary reduction contributions to the plan will be further limited by Code section 402(g)."
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"text": "NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB)",
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"text": "In addition to the pension plans disclosed in Note 8, the University's employees participate in either the KTRS OPEB Plan or the KERS OPEB Plan (the System) depending on the retirement plan in which they participate. Each OPEB plan is described in detail below."
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"text": "The KERS OPEB Plan is a cost-sharing multiple-employer defined benefit OPEB plan, which was available to University employees hired prior to January 1, 2014. This plan provides medical insurance for eligible retirees and is administered by Kentucky Retirement Systems Board who publishes a financial report located at https://kyret.ky.gov."
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"text": "The information below summarizes the major other postemployment retirement benefit provisions of KERS Nonhazardous and Hazardous plans. It is not intended to be, nor should it be interpreted as, a complete statement of all benefit provisions:"
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"text": "Benefit Eligibility: Recipient of a retirement allowance."
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"text": "Benefit: The percentage of member premiums paid by the retirement system are dependent on the number of years of service. Benefits also include duty disability retirements, duty death in service, non-duty death in service and surviving spouse of a retiree."
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"text": "Benefit: The KERS OPEB Plan provides a monthly contribution subsidy of $10 (Nonhazardous) and $15 (Hazardous) for each year of earned service. The monthly contribution is increased by 1.5% each July 1. Benefits also include duty disability retirements, duty death in service and non-duty death in service."
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"text": "Benefit: Tier 3 insurance benefits are identical to Tier 2, except Tier 3 members are required to have at least 180 months of service to be eligible."
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"text": "The University was required to contribute at an actuarially determined rate determined by Statute. Per KRS 78.545(33) normal contribution and past service contribution rates shall be determined by the KRS Board on the basis of an annual valuation last preceding July 1 of a new biennium. The KRS Board may amend contribution rates as of the first day of July of the second year of a biennium, if it is determined on the basis of a subsequent actuarial valuation that amended contribution rates are necessary to satisfy requirements determined in accordance with actuarial bases adopted by the KRS Board."
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"text": "Pursuant to KRS 61.5991, the method of calculating the employer contribution changed from a percentage of pay to a two-part calculation effective July 1, 2021. The normal cost contributions are based on each employers' reported payroll multiplied by the normal cost percentage. House Bill 192, passed during the 2021 regular session of the legislature, set the KERS nonhazardous employer contribution rate for the year ended June 30, 2024, at 9.97% (7.82% to the pension fund and 2.15% to the insurance fund). The unfunded liability cost is an actuarially accrued liability contribution based upon the actuarial valuation for fiscal year 2020 and is prorated according to each employer's percentage of the plan's total actuarial accrued liability that is attributable to each employer's current and former employees."
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"text": "The University’s share of the actuarially accrued liability contribution is 0.206724% for the non-hazardous plan, with 90% allocated to the pension fund and 10% allocated to the insurance fund, and .084931% for the hazardous plan. The University contributed $277,005 to the nonhazardous retirement plan. $1,985,932 of the contribution was allocated to the nonhazardous KERS pension fund and $477,239 to the nonhazardous KERS insurance fund. There were no contributions for the KERS hazardous plan."
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"text": "Nonhazardous contributions equal 5% and Hazardous contributions equal 8% of all creditable compensation. Interest paid on the members' accounts is currently 2.5%; and per statute shall not be less than 2.0%. Member entitled to a full refund of contributions with interest."
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"text": "Nonhazardous contributions equal to 6% and Hazardous contributions equal 9% of all creditable compensation, with 5% (Nonhazardous) and 8% (Hazardous) being credited to the member's account and 1% deposited to the KRS 401(h) Account. Interest paid on the members' accounts will be set at 2.5%. Member is entitled to a full refund of contributions and interest in their individual account, however, the 1% contributed to the insurance fund is nonrefundable."
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"text": "Kentucky Employees Retirement System (KERS) OPEB Plan (Continued)",
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"text": "Members Whose Participation Began On or After January 1, 2014",
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"text": "Nonhazardous contributions equal to 6% and Hazardous contributions equal 9% of all creditable compensation, with 5% (Nonhazardous) and 8% (Hazardous) being credited to the member's account and 1% deposited to the KRS 401(h) Account. Interest paid on the members' accounts will be set at 2.5%. Member is entitled to a full refund of contributions and interest in their individual account, however, the 1% contributed to the insurance fund is nonrefundable."
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"text": "Total OPEB Liability",
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"text": "The total other postemployment benefits (OPEB) liability was determined by an actuarial valuation as of June 30, 2021. The financial reporting actuarial valuation as of June 30, 2022, used the following actuarial methods and assumptions, applied to all periods included in the measurement:"
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"text": "Valuation Date"
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"text": "June 30, 2022"
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"text": "Inflation 2.30%"
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"text": "Payroll Growth Rate 0.00% for KERS Nonhazardous and Hazardous"
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"text": "3.30 to 15.30%, Varies by Service for Nonhazardous, and 3.55% to 20.05%, Varies by Service for Hazardous"
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"text": "6.25%"
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"text": "Healthcare Trend Rates\nPre-65"
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"text": "Post-65"
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"text": "Initial Trend Starting at 6.30% at January 1, 2023, Decreasing to an Ultimate Trend Rate of 4.05% over 13 Years"
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"text": "Initial Trend Starting at 6.30% at January 1, 2023, Decreasing to an Ultimate Trend Rate of 4.05% over 13 Years"
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"text": "The mortality table used are System-specific based on mortality experience from 2013 – 2018, projected with the ultimate rates from MP-2014 mortality improvement scale using a base year of 2019."
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Page 56
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"text": "NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
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"text": "Discount Rate: The discount rate used to measure the total Nonhazardous OPEB liability was 5.94%, which was increased from the 5.72% discount rate used in the prior year. The discount rate used to measure the total Hazardous OPEB liability was 5.94%, which was increased from the 5.59% discount rate used in the prior year.",
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"text": "Projected Cash Flows: The projection of cash flows used to determine the discount rate assumed the local employers and plan members would contribute the actuarially determined contribution rate of projected compensation each future year calculated in accordance with the current funding policy.",
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"text": "Municipal Bond Rate: The discount rate determination used a municipal bond rate of 3.86% as reported in Fidelity Index's \"20-Year Municipal GO AA Index\" as of June 30, 2023.",
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"text": "Long-Term Rate of Return and Assumed Asset Allocations: The long-term expected rate of return was determined by using a building block method in which best estimate ranges of expected future real rates of returns are developed for each asset class. The ranges are combined by weighting the expected future real rate of return by the target asset allocation percentage. The target allocation and best estimates of arithmetic real rate of return for each major asset class is summarized in the table below. The current long-term inflation assumption is 2.30% per annum for both the nonhazardous and hazardous plan. The target asset allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:"
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"text": "Public Equity\nPrivate Equity\nSpecialty Credit\nCore Fixed Income\nReal Estate\nReal Return\nCash\nTotal",
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Page 57
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r0c2 (25%): “Deferred Inflows of Resources”
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{
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"text": "Total",
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{
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"text": "Deferred outflows of resources resulting from employer contributions subsequent to the measurement date of $260,533, which excludes the implicit subsidy reported of $56,149, will be recognized as a reduction of net OPEB expense in the year ending June 30, 2025."
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"text": "Year Ending June 30,\n2025\n2026\n2027\n2028\nTotal",
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Page 60
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1 · TITLE
2 · HEADING
3 · HEADING
4 · HEADING
5 · TEXT
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7 · HEADING
8 · TEXT
9 · HEADING
10 · TEXT
11 · FOOTER
Page 60 JSON
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"text": "To be eligible for medical benefits, the member must have retired either for service or disability. The KTRS Medical Insurance Fund offers coverage to members under the age of 65 through the Kentucky Employees Health Plan administered by the Kentucky Department of Employee Insurance. KTRS retired members are given a supplement to be used for payment of their health insurance premium. The amount of the member's supplement is based on a contribution supplement table approved by the KTRS Board of Trustees. The retired member pays premiums in excess of the monthly supplement. Once retired members and eligible spouses attain age 65 and are Medicare eligible, coverage is obtained through the KTRS Medicare Eligible Health Plan."
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"text": "Contributions",
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"text": "To fund the postretirement healthcare benefit, 7.50% of the gross annual payroll of members is contributed. 3.75% is paid by member contributions, 0.75% from state appropriation, and 3.00% from the employer. The state contributes the net cost of health insurance premiums for members who retired on or after July 1, 2010, who are in the non-Medicare eligible group. Also, the premiums collected from retirees as described in the plan description and investment interest help meet the medical expenses of the plan. For the year ended June 30, 2024, the University contributed $339,580 to the KTRS medical insurance plan."
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Page 61
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2024",
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"text": "NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
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"text": "Kentucky Teachers' Retirement System OPEB Plan (Continued)",
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"text": "Medical Insurance Plan (Continued)\nOPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEBs\nAt June 30, 2024, the University reported a liability of $4,285,000 for its proportionate share of the collective net OPEB liability that reflected a reduction for state OPEB support provided to the University. The collective net OPEB liability was measured as of June 30, 2023, and the total OPEB liability used to calculate the collective net OPEB liability was based on a projection of the University's long-term share of contributions to the OPEB plan relative to the projected contributions of all participating employers, actuarially determined. At June 30, 2024, the University's proportion was 0.175917%, a decrease of 0.060209% from the prior year proportion of 0.236126%, and the Commonwealth of Kentucky's proportionate share was 0.083435%, an increase of 0.068604% from the prior year proportion of 0.014831%.",
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"text": "The amount recognized by the University as its proportionate share of the OPEB liability, the related State support, and the total portion of the net OPEB liability that was associated with the University were as follows:"
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"text": "University's Proportionate Share of the Net OPEB Liability",
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"text": "$ 4,285,000",
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"text": "2,032,000\n$ 6,317,000",
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Page 62
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"r": 347.638452,
"b": 390.799724
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"text": "Changes in Proportion and Differences Between Employer Contributions and Proportionate Share of Contributions",
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"text": "Total",
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"text": "$ 2,977,580",
"attrs": {
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"text": "$ 3,007,000",
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"text": "Of the total amount reported as deferred outflows of resources related to OPEB, $339,580 resulting from University contributions subsequent to the measurement date and before the end of the fiscal year will be included as OPEB expense in the year ended June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in the University's OPEB expense as follows:"
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"text": "Year Ending June 30,\n2025\n2026\n2027\n2028\n2029\nThereafter\nTotal",
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"text": "6.75% for FYE 2023 Decreasing to an Ultimate Rate of 4.50% by FY 2032",
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"text": "1.55% for FYE 2023 with an Ultimate Rate of 4.50% by 2034",
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"text": "The demographic actuarial assumptions for retirement, disability incidence, withdrawal, rates of plan participation, and rates of plan election used in the June 30, 2020, valuation were based on the results of the most recent actuarial experience studies for the System, which covered the five-year period ending June 30, 2020, adopted by the Board on September 20, 2021. The remaining actuarial assumptions used in the June 30, 2020, valuation of the Medical Insurance Fund (MIF) were based on a review of recent plan experience done concurrently with the June 30, 2020, valuation. The health care cost trend rate assumption was updated for the June 30, 2020, valuation and was shown as an assumption change in the Total OPEB Liability (TOL) roll forward while the change in initial per capita claims costs were included with experience in the TOL roll forward. The long-term expected rate of return on OPEB plan investments was determined using a log-normal distribution analysis in which best-estimate ranges of expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation."
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"text": "Asset Class\nLarge Cap U.S. Equity\nSmall Cap U.S. Equity\nDeveloped International Equity\nEmerging Markets Equity\nFixed Income\nHigh Yield Bonds\nOtrher Additional Categories\nReal Estate\nPrivate Equity\nCash\nTotal",
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"text": "KTRS provides a life insurance benefit of five thousand dollars payable for members who retire based on service or disability. KTRS provides a life insurance benefit of two thousand dollars payable for its active contributing members. The life insurance benefit is payable upon the death of the member to the member's estate or to a party designated by the member."
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"text": "Of the total amount reported as deferred outflows of resources related to OPEB, $10,267 resulting from University contributions subsequent to the measurement date and before the end of the fiscal year will be included as OPEB expense in the year ended June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in the University's OPEB expense as follows:"
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"text": "Projected Salary Increases\nInflation Rate\nReal Wage Growth\nWage Inflation\nMunicipal Bond Index Rate\nDiscount Rate\nSingle Equivalent Interest Rate",
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"text": "3.50-7.20% Including Inflation\n3.00%\n5.00%\n3.50%\n3.50%\n7.10%\n7.50% Net of OPEB Plan Investment Expense, Including Inflation",
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"text": "Mortality rates were based on the Pub-2010 (Teachers Benefit-Weighted) Mortality Table projected generationally with MP-2020 with various set-forwards, set-backs, and adjustments for each of the groups, service, retirees, contingent annuitants, disabled retirees, and active members."
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"text": "The demographic actuarial assumptions for retirement, disability incidence, withdrawal, rates of plan participation, and rates of plan election used in the June 30, 2021, valuation were based on the results of the most recent actuarial experience studies for the System, which covered the five-year period ending June 30, 2020, adopted by the Board on September 20, 2021. The remaining actuarial assumptions used in the June 30, 2021, valuation of the Medical Insurance Fund (MIF) was based on a review of recent plan experience done concurrently with the June 30, 2021, valuation. The health care cost trend rate assumption was updated for the June 30, 2021, valuation and was shown as an assumption change in the Total OPEB Liability (TOL) roll forward while the change in initial per capita claims costs were included with experience in the TOL roll forward."
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"text": "Asset Class ^{{*}}\nU.S. Equity\nDeveloped International Equity\nEmerging Market Equity\nFixed Income\nOther Additional Categories\nReal Estate\nPrivate Equity\nCash\nTotal",
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"id": "p70.2",
"order": 2,
"type": "heading",
"bbox": {
"l": 51.84,
"t": 674.64,
"r": 473.28,
"b": 660.72
},
"text": "NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
"attrs": {
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},
{
"id": "p70.3",
"order": 3,
"type": "heading",
"bbox": {
"l": 104.88,
"t": 649.44,
"r": 441.12,
"b": 636.48
},
"text": "Kentucky Teachers' Retirement System OPEB Plan (Continued)",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p70.4",
"order": 4,
"type": "heading",
"bbox": {
"l": 124.32,
"t": 634.08,
"r": 293.52,
"b": 620.4
},
"text": "Life Insurance Plan (Continued)",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p70.5",
"order": 5,
"type": "text",
"bbox": {
"l": 123.6,
"t": 618,
"r": 552.48,
"b": 592.08
},
"text": "Sensitivity of the University's Proportionate Share of the Net OPEB Liability to Changes in the Discount Rate"
},
{
"id": "p70.6",
"order": 6,
"type": "text",
"bbox": {
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"t": 589.68,
"r": 559.92,
"b": 524.88
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"text": "The following table presents the University's proportionate share of the collective net OPEB liability of the System, calculated using the discount rate of 7.10%, as well as what the University's proportionate share of the collective net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.10%) or 1-percentage-point higher (8.10%) than the current rate:"
},
{
"id": "p70.7",
"order": 7,
"type": "table",
"bbox": {
"l": 122.88,
"t": 513.6,
"r": 551.04,
"b": 370.56
},
"text": "",
"attrs": {
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"n_rows": 5,
"n_cols": 4,
"integrity": {
"cells_checked": 15,
"cells_flagged": 0
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},
"children": [
{
"id": "p70.7.1",
"order": 8,
"type": "table_cell",
"bbox": {
"l": 122.88,
"t": 513.6,
"r": 229.92,
"b": 499.296
},
"text": "",
"attrs": {
"row": 0,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p70.7.2",
"order": 9,
"type": "table_cell",
"bbox": {
"l": 340.077353,
"t": 512.945112,
"r": 382.750155,
"b": 477.123672
},
"text": "1%\nDecrease\n(6.10)%",
"attrs": {
"row": 0,
"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
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{
"id": "p70.7.3",
"order": 10,
"type": "table_cell",
"bbox": {
"l": 409.307355,
"t": 512.945112,
"r": 467.807537,
"b": 477.123672
},
"text": "Current\nDiscount\nRate (7.10%)",
"attrs": {
"row": 0,
"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"merged_continuation": true
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},
{
"id": "p70.7.4",
"order": 11,
"type": "table_cell",
"bbox": {
"l": 496.588025,
"t": 512.945112,
"r": 534.819222,
"b": 477.123672
},
"text": "1%\nIncrease\n(8.10)%",
"attrs": {
"row": 0,
"col": 3,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"merged_continuation": true
}
},
{
"id": "p70.7.5",
"order": 12,
"type": "table_cell",
"bbox": {
"l": 128.392981,
"t": 475.57141,
"r": 280.534601,
"b": 464.466763
},
"text": "University's Net OPEB (LI) Liability",
"attrs": {
"row": 1,
"col": 0,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p70.7.6",
"order": 13,
"type": "table_cell",
"bbox": {
"l": 353.862329,
"t": 475.57141,
"r": 389.691343,
"b": 464.466763
},
"text": "$ 158,000",
"attrs": {
"row": 1,
"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p70.7.7",
"order": 14,
"type": "table_cell",
"bbox": {
"l": 436.373417,
"t": 475.57141,
"r": 466.682476,
"b": 464.466763
},
"text": "$ 98,000",
"attrs": {
"row": 1,
"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p70.7.8",
"order": 15,
"type": "table_cell",
"bbox": {
"l": 513.477851,
"t": 475.57141,
"r": 543.786911,
"b": 464.466763
},
"text": "$ 50,000",
"attrs": {
"row": 1,
"col": 3,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p70.7.9",
"order": 16,
"type": "table_cell",
"bbox": {
"l": 126.0004,
"t": 450.3368,
"r": 264.763444,
"b": 438.08312
},
"text": "Summary OPEB Information",
"attrs": {
"row": 2,
"col": 0,
"rowspan": 1,
"colspan": 4,
"bbox_refit": true
}
},
{
"id": "p70.7.10",
"order": 17,
"type": "table_cell",
"bbox": {
"l": 122.88,
"t": 442.08,
"r": 229.92,
"b": 427.776
},
"text": "",
"attrs": {
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"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p70.7.11",
"order": 18,
"type": "table_cell",
"bbox": {
"l": 348,
"t": 433.8119,
"r": 375.012393,
"b": 422.698883
},
"text": "KERS",
"attrs": {
"row": 3,
"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p70.7.12",
"order": 19,
"type": "table_cell",
"bbox": {
"l": 425.263454,
"t": 433.8119,
"r": 451.932961,
"b": 422.698883
},
"text": "KTRS",
"attrs": {
"row": 3,
"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p70.7.13",
"order": 20,
"type": "table_cell",
"bbox": {
"l": 504.703483,
"t": 433.8119,
"r": 526.855851,
"b": 422.698883
},
"text": "Total",
"attrs": {
"row": 3,
"col": 3,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p70.7.14",
"order": 21,
"type": "table_cell",
"bbox": {
"l": 128.394485,
"t": 421.454146,
"r": 299.810225,
"b": 373.267868
},
"text": "Net OPEB Liability\nDeferred Outflows of Resources\nDeferred Inflows of Resources\nActuarially Determined OPEB Expense",
"attrs": {
"row": 4,
"col": 0,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"merged_continuation": true
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},
{
"id": "p70.7.15",
"order": 22,
"type": "table_cell",
"bbox": {
"l": 345.445754,
"t": 421.454146,
"r": 389.598429,
"b": 373.267868
},
"text": "$ 1,798,591\n561,174\n3,765,672\n1,151,748",
"attrs": {
"row": 4,
"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"merged_continuation": true
}
},
{
"id": "p70.7.16",
"order": 23,
"type": "table_cell",
"bbox": {
"l": 422.639637,
"t": 421.454146,
"r": 470.000524,
"b": 373.267868
},
"text": "$ 4,383,000\n3,009,847\n3,044,000\n(30,000)",
"attrs": {
"row": 4,
"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"merged_continuation": true
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},
{
"id": "p70.7.17",
"order": 24,
"type": "table_cell",
"bbox": {
"l": 499.744072,
"t": 421.454146,
"r": 543.808292,
"b": 373.267868
},
"text": "$ 6,181,591\n3,571,021\n6,809,672\n1,121,748",
"attrs": {
"row": 4,
"col": 3,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
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},
{
"id": "p70.8",
"order": 25,
"type": "heading",
"bbox": {
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"t": 347.04,
"r": 314.4,
"b": 333.36
},
"text": "NOTE 11 COMMITMENTS AND CONTINGENCIES",
"attrs": {
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"level": 3
},
{
"id": "p70.9",
"order": 26,
"type": "text",
"bbox": {
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"t": 322.08,
"r": 560.64,
"b": 269.76
},
"text": "The University is a party to various lawsuits and other claims in the ordinary course of business. University officials are of the opinion, based upon the advice of legal counsel, that the ultimate resolution of additional matters existing as of June 30, 2024, but not accrued as of that date, will not have a material effect on the financial statements of the University."
},
{
"id": "p70.10",
"order": 27,
"type": "text",
"bbox": {
"l": 104.64,
"t": 258.96,
"r": 561.12,
"b": 193.68
},
"text": "The University receives financial assistance from federal and state agencies in the form of grants and awards. The expenditure of funds received from these programs generally requires compliance with terms and conditions specified in the grant agreements and are subject to audit by the grantor agencies. Any disallowed claims resulting from such audit could become a liability of the applicable fund."
},
{
"id": "p70.11",
"order": 28,
"type": "footer",
"bbox": {
"l": 297.12,
"t": 46.32,
"r": 314.88,
"b": 34.32
},
"text": "(67)",
"attrs": {
"block_label": "number"
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}
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"excluded_furniture": {
"first": [],
"last": []
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}
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Page 71 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2024",
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{
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"text": "NOTE 12 RISK MANAGEMENT",
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"text": "The University is exposed to various risks of loss from torts; theft of, damage to, destruction of assets; business interruption; employee injuries and illnesses; natural disasters; and employee health and accident benefits. Commercial insurance coverage is purchased for claims arising from these risks. Settled claims have not exceeded this commercial coverage in any of the three preceding years. As a sovereign entity of the Commonwealth of Kentucky, the Kentucky Board of Claims oversees tort claims on behalf of the University."
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"text": "During fiscal year 2020, the University started a self-insurance program for employee's health insurance. Under this plan, the University pays premiums based on estimated claims. The University pays approximately 62% of the expenses of the plan for permanent full-time employees and their families. The liability for self-insurance is included in accrued liabilities in the accompanying statement of net position. Changes in the liability for self-insurance for June 30, 2024, are as follows:"
},
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"text": "Liability - Beginning of Year",
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"text": "$ 302,330",
"attrs": {
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"text": "Accruals for Current Year Claims and Changes in Estimate\nClaims Paid\nLiability - End of Year",
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"text": "723,203\n(1,014,335)\n$ 11,198",
"attrs": {
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"col": 1,
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"text": "NOTE 13 NATURAL AND FUNCTIONAL CLASSIFICATIONS OF OPERATING EXPENSES",
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"text": "In the Statement of Revenues, Expenses, and Changes in Net Position, operating expenses are presented by functional expense purpose. Depreciation is allocated below based on functional classification as required by Integrated Postsecondary Education Data System (IPEDS) for Fiscal Year 2024. Functional expense purpose is classified by natural classification as follows:"
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"text": "Scholarships and Fellowships",
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"text": "ROU\\nAmortization, ROU Lease, and O&M Depreciation",
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"text": "Total",
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"text": "Instruction",
"attrs": {
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"rowspan": 1,
"colspan": 1,
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},
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"id": "p71.8.9",
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"bbox": {
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"t": 242.24886100000003,
"r": 276.593129,
"b": 235.552638
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"text": "$ 7,170,556",
"attrs": {
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"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
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"r": 329.233303,
"b": 235.552638
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"text": "$ 1,686,370",
"attrs": {
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"b": 259.9636
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"text": "$ -",
"attrs": {
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"bbox": {
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"text": "$ 1,217,654",
"attrs": {
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"text": "On April 8, 2022, the Governor of the Commonwealth of Kentucky signed House Bill 250, appropriating $23,000,000 of stabilization funding in the year ended June 30, 2022, to the Council and requiring the Council to implement a Management Improvement Plan (the MIP) in cooperation with the University to address financial instability at the University due to cash shortfalls and a projected financial structural imbalance in the University's budget."
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"text": "The Council shall provide an annual report to the Interim Joint Committee on Appropriations and Revenue detailing the financial status of the Kentucky State University by November 1, 2022, and by November 1 each year thereafter for as long as the MIP is in effect. The Kentucky State University loan repayment trust fund is hereby created as a trust fund in the State Treasury to be administered by the Council for the purpose of receiving repayments of stabilization funds."
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"text": "Kentucky House Bill 250 described in Note 7 of this report appropriated $5.0 million and $10.0 million to the Council to provide to the University for fiscal years ending June 30, 2023 and June 30, 2024, respectively. As a condition of receiving the funds, the University entered into a management improvement plan. The final report on the University's progress under the management improvement plan was issued in November 2025 and included three recommendations as follows:"
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"text": "Kentucky State University Foundation, Inc. (the Foundation) is a Kentucky not-for-profit corporation formed to receive, invest, and expend funds to promote and implement educational and developmental activities at Kentucky State University (the University). The Foundation is managed by a Board of Trustees independent from that of the University. The Foundation is supported primarily through contributions from alumni."
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"text": "Net assets and revenues, expenses, gains, and losses are classified based on the existence or absence of donor-imposed restrictions. Accordingly, net assets of the Foundation and changes therein are classified and reported as follows:"
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"text": "Net Assets Without Donor Restrictions – net assets available for use in general operations and not subject to donor restrictions. The governing body has designated, from net assets without donor restrictions, net assets for an operating reserve and board-designated endowment."
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"text": "Net Assets With Donor Restrictions – net assets subject to donor-imposed restrictions. Some donor-imposed restrictions are temporary in time, such as those that will be met by the passage of time or other events specified by the donor. Other donor-imposed restrictions are perpetual in nature, where the donor stipulates that resources be maintained in perpetuity. Donor-imposed restrictions are released when a restriction expires, that is, when the stipulated time has elapsed, when the stipulated purpose for which the restricted has been fulfilled, or both. The investment return on net assets with donor restriction may be restricted or unrestricted according to the donors wishes."
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"text": "The Foundation, a not-for-profit organization operating under Section 501(c)(3) of the Internal Revenue Code, is generally exempt from federal, state, and local income taxes. The Foundation's management does not believe the Foundation has any unrelated business income. Accordingly, no provision for income taxes is recorded in the financial statements."
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"text": "The Foundation classifies its investments based on a hierarchy consisting of: Level 1 (valued using quoted prices from active markets for identical assets), Level 2 (not traded on an active market but for which observable market inputs are readily available), and Level 3 (valued based on significant unobservable inputs). The investment's fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs."
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"text": "Valued at the closing price reported on the active market on which the individual securities are traded. Some Level 2 inputs are used for pricing of municipal and corporate bonds; therefore, they are all classified as Level 2."
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"text": "Valued at the daily closing price as reported by the fund. Mutual funds held by the Foundation are open-end mutual funds that are registered with the Securities and Exchange Commission. These funds are required to publish their daily net asset value (NAV) and to transact at that price. The mutual funds held by the Foundation are deemed to be actively traded."
},
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Page 75
65 item(s)
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footer (1)
heading (2)
table (2)
table_cell (57)
text (2)
title (1)
1 · TITLE
2 · HEADING
3 · HEADING
4 · TEXT
5 · TEXT
6 · TABLE
7
8
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19
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23
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27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47 · TABLE
48
49
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51
52
53
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55
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57
58
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64
65 · FOOTER
Page 75 JSON
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"text": "Net Assets with Donor Restrictions\nNet assets with donor restrictions as of June 30, 2024, are restricted for the following purpose:",
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"text": "Subject to Endowment Spending Policy and Appropriation:\nInvestments in Perpetuity (Including Amounts Above the Original Gift Amount of $5,621,284)\nWhich, Once Appropriated, are Expendable to Support the Following Programs:",
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"r": 451.079965,
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"text": "The Foundation’s Board of Trustees has interpreted the Commonwealth of Kentucky Uniform Prudent Management of Institutional Funds Act (UPMIFA) as requiring the preservation of the fair value of the original gift as of the date of the donor-restricted endowment funds, unless there are explicit donor stipulations to the contrary. As of June 30, 2024, there were no such donor stipulations. As a result of this interpretation, the Foundation retains in perpetuity (a) the original value of initial and subsequent gift amounts including promises to give net of discount and allowance for doubtful accounts donated to the endowment and (b) any accumulations to the endowment made in accordance with the direction of the applicable donor gift instrument at the time the accumulation is added. Donor-restricted amounts not retained in perpetuity are subject to appropriation for expenditure by the Foundation in a manner consistent with the standard of prudence prescribed by UPMIFA. The Foundation considers the following factors in making determination to appropriate or accumulate donor-restricted endowment funds:"
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Page 77
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Table integrity:
107 of 114 cells don't match the text layer at their coordinates.
r0c0 (0%): “Nonhazardous”
r0c1 (0%): “2024”
r0c2 (0%): “2023”
r0c3 (0%): “2022”
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{
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{
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Page 80
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Page 80 JSON
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{
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{
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{
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{
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{
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{
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{
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{
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},
{
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{
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{
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}
},
{
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"colspan": 1
}
},
{
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"colspan": 1
}
},
{
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}
},
{
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}
},
{
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}
},
{
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}
},
{
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}
},
{
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}
},
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},
{
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},
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},
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},
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{
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"text": "(81)",
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"text": "Note: These are 10-year schedules. However, the information in this schedule is not required to be presented retroactively. Years will be added to this schedule in future fiscal years until 10 years of information is available.",
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],
"excluded_furniture": {
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"last": []
}
}
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footnote (1)
heading (1)
table (1)
table_cell (96)
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title (1)
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99 · HEADING
100 · TEXT
101 · TEXT
102 · TEXT
103 · FOOTNOTE
Table integrity:
81 of 96 cells don't match the text layer at their coordinates.
r0c0 (0%): “Nonhazardous”
r0c1 (0%): “2024”
r0c2 (0%): “2023”
r0c3 (0%): “2022”
Page 81 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET OPEB LIABILITY\nKENTUCKY EMPLOYEES' RETIREMENT SYSTEM\nJUNE 30, 2024\n(AMOUNTS IN THOUSANDS)\n(SEE INDEPENDENT AUDITORS' REPORT)",
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},
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},
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"text": "$ 3,583",
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"text": "$ 3,888",
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},
{
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"text": "150.66 %",
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},
{
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"text": "158.90 %",
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},
{
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"b": 449.174274
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"text": "Plan Fiduciary Net Position as a Percentage of Total OPEB Liability",
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},
{
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},
{
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"text": "38.38 %",
"attrs": {
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"col": 3,
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}
},
{
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"text": "29.00 %",
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"col": 4,
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},
{
"id": "p81.2.46",
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"text": "30.92 %",
"attrs": {
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"col": 5,
"rowspan": 1,
"colspan": 1
}
},
{
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"text": "27.32 %",
"attrs": {
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"colspan": 1
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},
{
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"text": "Hazardous",
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"text": "2024",
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},
{
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},
{
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},
{
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"text": "Proportion of the Net OPEB Liability (Asset)",
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},
{
"id": "p81.2.58",
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"text": "$ (177)",
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},
{
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},
{
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"text": "$ (12)",
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},
{
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"text": "Proportionate Share of the Net OPEB Liability",
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},
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"text": "0.08 %",
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}
},
{
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}
},
{
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"text": "0.10 %",
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"col": 3,
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"colspan": 1
}
},
{
"id": "p81.2.69",
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"text": "0.06 %",
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"col": 4,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p81.2.70",
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"text": "0.07 %",
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"row": 8,
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"rowspan": 1,
"colspan": 1
}
},
{
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"text": "0.19 %",
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},
{
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"text": "0.05 %",
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"rowspan": 1,
"colspan": 1
}
},
{
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"text": "Covered Payroll",
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{
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"r": 222.9,
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"text": "$ 193",
"attrs": {
"row": 9,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p81.2.75",
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"text": "$ 205",
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"colspan": 1
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},
{
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"text": "$ 179",
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"colspan": 1
}
},
{
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"text": "$ 106",
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"colspan": 1
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},
{
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"text": "$ 114",
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},
{
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"text": "$ 309",
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},
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},
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},
{
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},
{
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},
{
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},
{
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"text": "(16.67)%",
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"col": 5,
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"colspan": 1,
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}
},
{
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},
{
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},
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"text": "Plan Fiduciary Net Position as a Percentage of Total OPEB Liability",
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{
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"text": "149.84 %",
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"rowspan": 1,
"colspan": 1,
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},
{
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"text": "98.72 %",
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},
{
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"text": "101.85 %",
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"colspan": 1,
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}
},
{
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"text": "92.00 %",
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"colspan": 1,
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}
},
{
"id": "p81.2.94",
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"text": "105.29 %",
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},
{
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"text": "105.83 %",
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},
{
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"text": "98.80 %",
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},
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"text": "Changes in Assumptions",
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"text": "The discount rate used to calculate the total OPEB liability increased from 5.72% to 5.94% in 2024 for the KERS nonhazardous plan and from 5.59% to 5.94% in 2024 for the KERS hazardous insurance plan."
},
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"text": "Senate Bill 209 passed during the 2022 legislative session and increased the insurance dollar contribution for members hired on or after July 1, 2003, by $5 for each year of service a member attains over certain thresholds, depending on a member's retirement eligibility requirement. This increase in the insurance dollar contribution does not increase by 1.5% annually and is only payable for non-Medicare retirees. Additionally, it is only payable when the member's applicable insurance fund is at least 90% funded. The increase is first payable January 1, 2023."
},
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"text": "(82)",
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"text": "Note: This table represents data that is one year in arrears. These are 10-year schedules. However, the information in this schedule is not required to be presented retroactively. Years will be added to this schedule in future fiscal years until 10-years of information is available.",
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],
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}
Page 82
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1 · TITLE
2 · TABLE
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111 · TEXT
112 · FOOTNOTE
Table integrity:
73 of 78 cells don't match the text layer at their coordinates.
r0c0 (0%): “Nonhazardous”
r0c1 (0%): “2024”
r0c2 (0%): “2023”
r0c3 (0%): “2022”
Page 82 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF THE UNIVERSITY'S OPEB CONTRIBUTIONS\nKENTUCKY EMPLOYEES' RETIREMENT SYSTEM (CONTINUED)\nJUNE 30, 2024\n(AMOUNTS IN THOUSANDS)\n(SEE INDEPENDENT AUDITORS' REPORT)",
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{
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},
{
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}
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}
},
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{
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{
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"b": 434.36
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},
{
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"col": 3,
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},
{
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"b": 434.36
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"attrs": {
"row": 1,
"col": 4,
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}
},
{
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"type": "table_cell",
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"l": 423.04,
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"b": 434.36
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"text": "$ 394",
"attrs": {
"row": 1,
"col": 5,
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},
{
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"type": "table_cell",
"bbox": {
"l": 497.04,
"t": 448.78,
"r": 571.04,
"b": 434.36
},
"text": "$ 375",
"attrs": {
"row": 1,
"col": 6,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p82.2.17",
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"type": "table_cell",
"bbox": {
"l": 571.04,
"t": 448.78,
"r": 645.04,
"b": 434.36
},
"text": "$ 301",
"attrs": {
"row": 1,
"col": 7,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p82.2.18",
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"type": "table_cell",
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"l": 645.04,
"t": 448.78,
"r": 719.04,
"b": 434.36
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"row": 1,
"col": 8,
"rowspan": 1,
"colspan": 1
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},
{
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"order": 21,
"type": "table_cell",
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"l": 53.04,
"t": 434.36,
"r": 127.04,
"b": 419.94
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"col": 0,
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{
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"type": "table_cell",
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"l": 127.04,
"t": 434.36,
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"b": 419.94
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"attrs": {
"row": 2,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p82.2.21",
"order": 23,
"type": "table_cell",
"bbox": {
"l": 201.04,
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"r": 275.04,
"b": 419.94
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"text": "$ 477",
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"row": 2,
"col": 2,
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"colspan": 1
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},
{
"id": "p82.2.22",
"order": 24,
"type": "table_cell",
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"l": 275.04,
"t": 434.36,
"r": 349.04,
"b": 419.94
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"text": "$ 323",
"attrs": {
"row": 2,
"col": 3,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p82.2.23",
"order": 25,
"type": "table_cell",
"bbox": {
"l": 349.04,
"t": 434.36,
"r": 423.04,
"b": 419.94
},
"text": "$ 337",
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"row": 2,
"col": 4,
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"colspan": 1
}
},
{
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"type": "table_cell",
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"l": 423.04,
"t": 434.36,
"r": 497.04,
"b": 419.94
},
"text": "$ 394",
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"col": 5,
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"colspan": 1
}
},
{
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"order": 27,
"type": "table_cell",
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"l": 497.04,
"t": 434.36,
"r": 571.04,
"b": 419.94
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"text": "$ 375",
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"colspan": 1
}
},
{
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"type": "table_cell",
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"t": 434.36,
"r": 645.04,
"b": 419.94
},
"text": "$ 301",
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"row": 2,
"col": 7,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
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"t": 434.36,
"r": 719.04,
"b": 419.94
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"text": "$ 314",
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"row": 2,
"col": 8,
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"colspan": 1
}
},
{
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}
},
{
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"l": 127.04,
"t": 419.94,
"r": 201.04,
"b": 405.52
},
"text": "$ -",
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"row": 3,
"col": 1,
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"colspan": 1
}
},
{
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"b": 405.52
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"colspan": 1
}
},
{
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"l": 275.04,
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"r": 349.04,
"b": 405.52
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}
},
{
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"l": 349.04,
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"b": 405.52
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"col": 4,
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},
{
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"l": 423.04,
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"r": 497.04,
"b": 405.52
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},
{
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"l": 497.04,
"t": 419.94,
"r": 571.04,
"b": 405.52
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"row": 3,
"col": 6,
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"colspan": 1
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},
{
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"t": 419.94,
"r": 645.04,
"b": 405.52
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"row": 3,
"col": 7,
"rowspan": 1,
"colspan": 1
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},
{
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"l": 645.04,
"t": 419.94,
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"b": 405.52
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"row": 3,
"col": 8,
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},
{
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"col": 0,
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}
},
{
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"l": 127.04,
"t": 405.52,
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"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
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"l": 201.04,
"t": 405.52,
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"col": 2,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
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"l": 275.04,
"t": 405.52,
"r": 349.04,
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"col": 3,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
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"l": 349.04,
"t": 405.52,
"r": 423.04,
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},
"text": "$ 4,016",
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"row": 4,
"col": 4,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p82.2.42",
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"type": "table_cell",
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"l": 423.04,
"t": 405.52,
"r": 497.04,
"b": 391.1
},
"text": "$ 4,548",
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"row": 4,
"col": 5,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p82.2.43",
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"type": "table_cell",
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"l": 497.04,
"t": 405.52,
"r": 571.04,
"b": 391.1
},
"text": "$ 4,358",
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"row": 4,
"col": 6,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
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"l": 571.04,
"t": 405.52,
"r": 645.04,
"b": 391.1
},
"text": "$ 3,583",
"attrs": {
"row": 4,
"col": 7,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p82.2.45",
"order": 47,
"type": "table_cell",
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"l": 645.04,
"t": 405.52,
"r": 719.04,
"b": 391.1
},
"text": "$ 3,734",
"attrs": {
"row": 4,
"col": 8,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p82.2.46",
"order": 48,
"type": "table_cell",
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"l": 56.156959,
"t": 483.128783,
"r": 253.089973,
"b": 473.057106
},
"text": "Contributions as a Percentage of Covered Payroll",
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"row": 5,
"col": 0,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
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"type": "table_cell",
"bbox": {
"l": 127.04,
"t": 391.1,
"r": 201.04,
"b": 376.68
},
"text": "10.71%",
"attrs": {
"row": 5,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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"order": 50,
"type": "table_cell",
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"l": 201.04,
"t": 391.1,
"r": 275.04,
"b": 376.68
},
"text": "14.79%",
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"row": 5,
"col": 2,
"rowspan": 1,
"colspan": 1
}
},
{
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"order": 51,
"type": "table_cell",
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"l": 275.04,
"t": 391.1,
"r": 349.04,
"b": 376.68
},
"text": "8.71 %",
"attrs": {
"row": 5,
"col": 3,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p82.2.50",
"order": 52,
"type": "table_cell",
"bbox": {
"l": 349.04,
"t": 391.1,
"r": 423.04,
"b": 376.68
},
"text": "8.39 %",
"attrs": {
"row": 5,
"col": 4,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p82.2.51",
"order": 53,
"type": "table_cell",
"bbox": {
"l": 423.04,
"t": 391.1,
"r": 497.04,
"b": 376.68
},
"text": "8.66 %",
"attrs": {
"row": 5,
"col": 5,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p82.2.52",
"order": 54,
"type": "table_cell",
"bbox": {
"l": 497.04,
"t": 391.1,
"r": 571.04,
"b": 376.68
},
"text": "8.60 %",
"attrs": {
"row": 5,
"col": 6,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p82.2.53",
"order": 55,
"type": "table_cell",
"bbox": {
"l": 571.04,
"t": 391.1,
"r": 645.04,
"b": 376.68
},
"text": "8.40 %",
"attrs": {
"row": 5,
"col": 7,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p82.2.54",
"order": 56,
"type": "table_cell",
"bbox": {
"l": 645.04,
"t": 391.1,
"r": 719.04,
"b": 376.68
},
"text": "8.41 %",
"attrs": {
"row": 5,
"col": 8,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p82.2.55",
"order": 57,
"type": "table_cell",
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"l": 53.04,
"t": 376.68,
"r": 127.04,
"b": 362.26
},
"text": "Hazardous",
"attrs": {
"row": 6,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
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"order": 58,
"type": "table_cell",
"bbox": {
"l": 127.04,
"t": 376.68,
"r": 201.04,
"b": 362.26
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"text": "2024",
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"row": 6,
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"colspan": 1
}
},
{
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"order": 59,
"type": "table_cell",
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"l": 201.04,
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"text": "2023",
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},
{
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"type": "table_cell",
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"l": 275.04,
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"b": 362.26
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"text": "2022",
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"colspan": 1
}
},
{
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"type": "table_cell",
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"l": 349.04,
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"text": "2021",
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{
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"order": 62,
"type": "table_cell",
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"l": 423.04,
"t": 376.68,
"r": 497.04,
"b": 362.26
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"type": "table_cell",
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"t": 376.68,
"r": 571.04,
"b": 362.26
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Page 83
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r0c1 (0%): “2024”
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},
{
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{
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{
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},
{
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{
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},
{
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},
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},
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"rowspan": 1,
"colspan": 1
}
},
{
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"rowspan": 1,
"colspan": 1
}
},
{
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"col": 3,
"rowspan": 1,
"colspan": 1
}
},
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"col": 4,
"rowspan": 1,
"colspan": 1
}
},
{
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"r": 564.6,
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"col": 5,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
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"l": 564.6,
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"col": 6,
"rowspan": 1,
"colspan": 1
}
},
{
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"col": 7,
"rowspan": 1,
"colspan": 1
}
},
{
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"col": 0,
"rowspan": 1,
"colspan": 1
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},
{
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"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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"colspan": 1
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},
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"col": 3,
"rowspan": 1,
"colspan": 1
}
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"t": 338.1,
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"col": 4,
"rowspan": 1,
"colspan": 1
}
},
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"col": 5,
"rowspan": 1,
"colspan": 1
}
},
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"colspan": 1
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"col": 7,
"rowspan": 1,
"colspan": 1
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Page 84
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{
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}
Page 85
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68 · HEADING
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r0c1 (0%): “2024”
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},
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},
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},
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},
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},
{
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{
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},
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},
{
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},
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},
{
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},
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},
{
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},
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},
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"text": "Note: This table represents data that is one year in arrears. These are 10 year schedules. However, the information in this schedule is not required to be presented retroactively. Years will be added to this schedule in future fiscal years until 10 years of information is available."
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"text": "The health care trend rates were updated to reflect future anticipated experience. A new benefit tier was added for members joining the System on and after January 1, 2022."
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}
Page 86
58 item(s)
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footnote (1)
table (1)
table_cell (54)
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title (1)
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2 · TABLE
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58 · FOOTNOTE
Page 86 JSON
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1 · HEADING
2 · TABLE
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288 · FOOTNOTE
289 · FOOTER
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Page 90
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268 · FOOTER
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"text": "INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM, REPORT ON INTERNAL CONTROL OVER COMPLIANCE, AND REPORT ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE",
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"text": "We have audited Kentucky State University's (the University) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the University's major federal programs for the year ended June 30, 2024. The University's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs."
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"text": "In our opinion, except for the noncompliance described in the Basis for Qualified and Unmodified Opinions section of our report, the University complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on the Student Financial Assistance Cluster for the year ended June 30, 2024."
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"text": "In our opinion, except for the noncompliance described in the Basis for Qualified and Unmodified Opinions section of our report, the University complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on the Agricultural Extension at 1890 Land-Grant Institutions for the year ended June 30, 2024."
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"text": "In our opinion, the University complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its other major federal programs identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs for the year ended June 30, 2024."
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"text": "We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to 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). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditors' Responsibilities for the Audit of Compliance section of our report."
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"text": "As described in the accompanying schedule of findings and questioned costs, the University did not comply with requirements regarding Assistance Listing No's. 84.063 Federal Pell Grant, and 84.268 Direct Loan as described in finding number 2024-013 for Special Tests and Provisions."
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"text": "As described in the accompanying schedule of findings and questioned costs, the University did not comply with requirements regarding Assistance Listing No. 10.512 Agricultural Extension at 1890 Land-Grant Institutions as described in finding number 2024-010 for Equipment and Real Property Management."
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"text": "Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the University's federal programs."
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"text": "Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the University's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the University's compliance with the requirements of each major federal program as a whole."
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"text": "Exercise professional judgment and maintain professional skepticism throughout the audit.",
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"text": "Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the University's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances."
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"text": "Obtain an understanding of the University's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the University's internal control over compliance. Accordingly, no such opinion is expressed."
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"text": "We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit."
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"text": "The results of our auditing procedures disclosed other instances of noncompliance which are required to be reported in accordance with the Uniform Guidance and which are described in the accompanying schedule of findings and questioned costs as items 2024-006 – 2024-009, 2024-011 – 2024-012 and 2024-014 – 2024-20. Our opinion on each major federal program is not modified with respect to these matters."
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"text": "Government Auditing Standards require the auditor to perform limited procedures on the University's response to the noncompliance findings identified in our compliance audit described in the accompanying schedule of findings and questioned costs. The University's response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response."
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"text": "Our consideration of internal control over compliance was for the limited purpose described in the Auditors' Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we did identify certain deficiencies in internal control over compliance that we consider to be material weaknesses and significant deficiencies."
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"text": "A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as items 2023-010 and 2023-013 to be a material weakness."
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"text": "A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as items 2024-006 – 2024-009, 2024-011 – 2024-012 and 2024-014 – 2024-20. be significant deficiencies."
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"text": "Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed."
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"text": "Government Auditing Standards requires the auditor to perform limited procedures on the University's response to internal control over compliance findings identified in our audit described in the accompanying schedule of findings and questioned costs. The University's response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response."
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2024",
"attrs": {
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"id": "p101.2",
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"b": 660.24
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"text": "Section II – Financial Statement Findings",
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"level": 3
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"id": "p101.3",
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"type": "heading",
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"text": "2024 – 001 – Financial Reporting",
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"block_label": "paragraph_title"
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"level": 3
},
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"id": "p101.4",
"order": 4,
"type": "heading",
"bbox": {
"l": 52.56,
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"r": 133.92,
"b": 605.04
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"text": "Type of Finding:",
"level": 3
},
{
"id": "p101.5",
"order": 5,
"type": "list_item",
"bbox": {
"l": 87.12,
"t": 593.0908919999999,
"r": 415.44,
"b": 578.816892
},
"text": "Material Weakness in Internal Control over Financial Reporting"
},
{
"id": "p101.6",
"order": 6,
"type": "text",
"bbox": {
"l": 51.6,
"t": 567.6,
"r": 559.2,
"b": 540.72
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"text": "Condition: The financial statement audit was delayed as the University did not timely close its books and records for the fiscal year 2024."
},
{
"id": "p101.7",
"order": 7,
"type": "text",
"bbox": {
"l": 51.6,
"t": 529.68,
"r": 559.92,
"b": 490.32
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"text": "Criteria or specific requirement: Internal controls are critical to ensure accurate and timely financial reporting. These would include, but not limited to, a closing policy that ensures all significant accounts are reconciled and adjusted on a timely basis."
},
{
"id": "p101.8",
"order": 8,
"type": "text",
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"l": 51.36,
"t": 479.04,
"r": 559.44,
"b": 452.64
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"text": "Effect: The year end audit was not completed on a timely basis and deadlines related to continuing disclosure requirements were not met."
},
{
"id": "p101.9",
"order": 9,
"type": "text",
"bbox": {
"l": 51.36,
"t": 440.64,
"r": 538.56,
"b": 426.96
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"text": "Cause: There are no formal policies and procedures to ensure timely fiscal year end close process."
},
{
"id": "p101.10",
"order": 10,
"type": "text",
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"l": 51.84,
"t": 416.4,
"r": 215.76,
"b": 402.24
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"text": "Repeat Finding: Yes, 2023-001."
},
{
"id": "p101.11",
"order": 11,
"type": "text",
"bbox": {
"l": 51.12,
"t": 390,
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"b": 351.12
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"text": "Recommendation: We recommend management perform assessment of the current controls, processes and personnel within the accounting department and make changes and additions where needed to facilitate timely and accurate financial reporting."
},
{
"id": "p101.12",
"order": 12,
"type": "text",
"bbox": {
"l": 51.6,
"t": 339.6,
"r": 559.68,
"b": 312.96
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"text": "Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding."
},
{
"id": "p101.13",
"order": 13,
"type": "text",
"bbox": {
"l": 51.6,
"t": 302.16,
"r": 401.28,
"b": 288.48
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"text": "2024 – 002 – Account Reconciliations and Documented Processes"
},
{
"id": "p101.14",
"order": 14,
"type": "heading",
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"l": 52.56,
"t": 276.48,
"r": 133.68,
"b": 262.56
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"text": "Type of Finding:",
"level": 3
},
{
"id": "p101.15",
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"type": "list_item",
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"l": 87.12,
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"r": 415.44,
"b": 236.57689200000004
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"text": "Material Weakness in Internal Control over Financial Reporting"
},
{
"id": "p101.16",
"order": 16,
"type": "text",
"bbox": {
"l": 51.36,
"t": 225.12,
"r": 559.92,
"b": 185.76
},
"text": "Condition: The University does not have a policy that requires that a close of financial records be completed monthly or quarterly during a fiscal year. The University does not have a comprehensive business procedures manual documenting the processes and controls for all significant financial cycles."
},
{
"id": "p101.17",
"order": 17,
"type": "text",
"bbox": {
"l": 51.6,
"t": 174,
"r": 559.92,
"b": 110.16
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"text": "Criteria or specific requirement: Internal controls are critical to ensure accurate financial reporting. These would include, but not limited to, reconciling statement of net position accounts monthly, a formal process of procedures and internal controls to ensure timely and accurate year-end financial statements and related notes and providing supporting audit documentation that reconciles to the trial balance under audit on a timely basis."
},
{
"id": "p101.18",
"order": 18,
"type": "footer",
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"l": 294.96,
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"text": "(102)",
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Page 102
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13 · TEXT
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15 · TEXT
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Page 102 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2024",
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"text": "Effect: The potential effects of the above matters are that interim and year end information may contain errors that may not be detected and corrected on a timely basis. As a result, users of the financial statements could make decisions based on financial results that are not complete and accurate."
},
{
"id": "p102.5",
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"type": "text",
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"text": "Cause: Formal policies and procedures requiring monthly or quarterly close procedures does not exist and a comprehensive business procedures manual has not been completed."
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{
"id": "p102.6",
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"type": "text",
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"text": "Repeat Finding: Yes, 2023-001."
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{
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"type": "text",
"bbox": {
"l": 51.6,
"t": 503.76,
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"text": "Recommendation: We recommend management implement a monthly or quarterly close policy that identifies the accounts that are to be reconciled and adjusted during this process and finalize a business procedures manual."
},
{
"id": "p102.8",
"order": 8,
"type": "text",
"bbox": {
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"t": 453.36,
"r": 559.2,
"b": 426.96
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"text": "Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding."
},
{
"id": "p102.9",
"order": 9,
"type": "heading",
"bbox": {
"l": 51.6,
"t": 414.96,
"r": 234,
"b": 401.52
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"text": "2024 – 003 – Bank Reconciliations",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
},
{
"id": "p102.10",
"order": 10,
"type": "heading",
"bbox": {
"l": 52.56,
"t": 390,
"r": 133.92,
"b": 375.84
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"text": "Type of Finding:",
"level": 3
},
{
"id": "p102.11",
"order": 11,
"type": "list_item",
"bbox": {
"l": 86.64,
"t": 364.191282,
"r": 415.2,
"b": 349.917282
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"text": "Material Weakness in Internal Control over Financial Reporting"
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{
"id": "p102.12",
"order": 12,
"type": "text",
"bbox": {
"l": 51.12,
"t": 338.64,
"r": 389.28,
"b": 324.96
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"text": "Condition: Bank reconciliations are not performed on a timely basis."
},
{
"id": "p102.13",
"order": 13,
"type": "text",
"bbox": {
"l": 51.84,
"t": 313.2,
"r": 559.44,
"b": 274.56
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"text": "Criteria or specific requirement: Internal controls are critical to ensure accurate financial reporting. These would include the performance and review of bank reconciliations shortly after the receipt of a bank statement each month."
},
{
"id": "p102.14",
"order": 14,
"type": "text",
"bbox": {
"l": 51.36,
"t": 262.56,
"r": 559.92,
"b": 222.96
},
"text": "Effect: The potential effects of the above matters are that interim and year end information may contain errors that may not be detected and corrected on a timely basis, as well as misappropriation of cash not being detected on a timely basis."
},
{
"id": "p102.15",
"order": 15,
"type": "text",
"bbox": {
"l": 51.6,
"t": 211.92,
"r": 336.72,
"b": 198.48
},
"text": "Cause: Certain cash accounts were not reconciled timely."
},
{
"id": "p102.16",
"order": 16,
"type": "text",
"bbox": {
"l": 51.84,
"t": 187.44,
"r": 216,
"b": 173.52
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"text": "Repeat Finding: Yes, 2023-002."
},
{
"id": "p102.17",
"order": 17,
"type": "text",
"bbox": {
"l": 51.36,
"t": 161.28,
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"text": "Recommendation: We recommend that cash reconciliations be completed and reviewed, no later than a month after the period being reconciled and any required adjustments be made timely within the general ledger."
},
{
"id": "p102.18",
"order": 18,
"type": "text",
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"t": 110.64,
"r": 559.92,
"b": 84.72
},
"text": "Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding."
},
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Page 103
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2024",
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"text": "Section II – Financial Statement Findings (Continued)"
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"text": "2024 – 004 – Grant Accounting",
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"level": 3
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"id": "p103.4",
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"text": "Material Weakness in Internal Control over Financial Reporting"
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{
"id": "p103.6",
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"type": "text",
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"t": 566.16,
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"text": "Condition: During our audit process surrounding grant activity, it was noted that grant receivable, grant unearned revenue, and grant revenue and expenditure were not reconciled during the course of the fiscal year under audit."
},
{
"id": "p103.7",
"order": 7,
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"text": "Criteria or specific requirement: Internal controls are critical to ensure accurate financial reporting. These would include, but not limited to, reconciling statement of net position accounts monthly, a formal process of procedures and internal controls to ensure timely and accurate year-end financial statements and related notes and providing supporting audit documentation that reconciles to the trial balance under audit on a timely basis."
},
{
"id": "p103.8",
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"type": "text",
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"text": "Effect: Potential errors to grant revenues, receivables and unearned revenues not being identified on a timely basis. Significant time spent after fiscal year end reconciling these accounts."
},
{
"id": "p103.9",
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"type": "text",
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"text": "Cause: The University did not have supporting subledgers supporting grants receivable and unearned revenues by invoice or grant until prepared after the end of the fiscal year on excel spreadsheets. Within the general ledger, all receivable activity is recorded to two accounts, one with a material debt balance and one with a material credit balance, which was not reconciled to a detailed listing of receivables until after fiscal year end."
},
{
"id": "p103.10",
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"text": "Repeat Finding: Yes, 2023-006."
},
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"type": "text",
"bbox": {
"l": 51.12,
"t": 300.72,
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"text": "Recommendation: We recommend that the University support grants receivable with a detailed listing by funding agency and invoice and unearned revenue be supported by a detailed listing by grant. We further recommend that grant revenues have a control in place to ensure allowable expenses are incurred prior to the recognition of revenue."
},
{
"id": "p103.12",
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"type": "text",
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"text": "Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding."
},
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"text": "2024 – 005 – Purchase Cards",
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"text": "Significant Deficiency in Internal Control over Financial Reporting",
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"text": "Condition: In a sample of purchase card transactions, it was noted that a significant number of transactions selected were not supported by receipts or management approval."
},
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Page 104
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2024",
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"text": "Section II – Financial Statement Findings (Continued)"
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"text": "2024 – 005 – Purchase Cards (Continued)",
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"text": "Criteria or specific requirement: Management is responsible for establishing and maintaining effective internal controls for the proper administration of the University's corporate credit cards."
},
{
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"type": "text",
"bbox": {
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"text": "Effect: Without appropriate administration over the corporate credit card program, the University is at greater risk of misappropriation of assets and noncompliance with internal policies that would not be detected in a timely manner."
},
{
"id": "p104.6",
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"text": "Cause: No process was in place to ensure direct supervisory review of credit card purchases, nor was there a process to follow up on missing receipts for transactions on an individual's card."
},
{
"id": "p104.7",
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"type": "text",
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"text": "Repeat Finding: Yes, 2023-010."
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"text": "Recommendation: We recommend that policies and procedures regarding use of purchase cards be reviewed and adjusted as needed, and these policies and procedures be strictly followed."
},
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"text": "Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding."
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Page 105
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Page 105 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2024",
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"text": "Federal Program Name: Extension Services at 1890 Colleges and the Education Stabilization Fund\nAssistance Listing Number: 10.512; 84.425"
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{
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},
{
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"text": "Criteria or specific requirement: Per 2 CFR 180 and 2 CFR 200.213, nonfederal entities must ensure that vendors are not suspended or debarred from federal programs. Verification can be performed by checking the SAM.gov 'Exclusions' list, collecting a certification from the vendor, or including a clause in the contract requiring compliance."
},
{
"id": "p105.10",
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"text": "Context: During testing of Suspension and Debarment compliance, we noted that three out of three sampled procurement transactions tested for Program 10.512, as well as two out of two sampled transactions tested for Program 84.425, did not include documentation demonstrating that vendors were verified as not suspended or debarred prior to award."
},
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},
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"text": "Effect: Without documented verification, there is an increased risk that federal funds could be expended with ineligible vendors, resulting in potential noncompliance with Uniform Guidance and exposure to questioned costs."
},
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"type": "heading",
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"text": "Recommendation: We recommend the University implement and enforce procedures to verify vendor status through SAM.gov or other acceptable methods prior to award, retain documentation of the verification in procurement files, and train staff on suspension and debarment requirements under Uniform Guidance."
},
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"text": "Criteria or specific requirement: An institution is required to establish written policies and procedures that incorporate the provisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selected for verification by ED. The institution shall require each applicant whose application is selected by ED to verify the information required for the Verification Tracking Group to which the applicant is assigned."
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"text": "Context: During our testing of students selected for verification, we selected a sample of twenty-two students to test for proper documentation of verification. Three of the twenty-two students tested had instances of noncompliance as the institution did not retain statements of educational purpose, as required."
},
{
"id": "p106.15",
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},
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"type": "text",
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"t": 181.44,
"r": 559.44,
"b": 154.8
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"text": "Effect: Student could report incorrect information which could lead to incorrect EFC and over awarding of aid."
},
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"id": "p106.17",
"order": 19,
"type": "text",
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"text": "2024 – 008 – Exit Counseling",
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"level": 3
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"t": 580.56,
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"t": 561.84,
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"r": 270.24,
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"text": "Award Period: July 1, 2023 – June 30, 2024"
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"marker": "•"
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"text": "Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 685.304(b), if a student borrower withdraws or graduates from school, exit counseling must be provided either electronically, by mailing, or by email to the student borrower."
},
{
"id": "p107.8",
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"type": "text",
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"t": 396,
"r": 559.44,
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"text": "Condition: Students who withdrew or graduated from the University did not receive exit counseling information."
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"order": 16,
"type": "heading",
"bbox": {
"l": 51.6,
"t": 358.32,
"r": 181.2,
"b": 345.12
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"text": "Questioned costs: None",
"attrs": {
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"type": "text",
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"text": "Context: During our testing, it was noted that eight out of the twenty-nine students who were required to receive exit counseling information did not receive it."
},
{
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"order": 18,
"type": "text",
"bbox": {
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"t": 295.2,
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},
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"type": "text",
"bbox": {
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"t": 257.28,
"r": 559.44,
"b": 230.88
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"text": "Effect: Students are not receiving the proper loan counseling which may contribute to not repaying loans to the DoE on time."
},
{
"id": "p107.13",
"order": 20,
"type": "text",
"bbox": {
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"t": 219.6,
"r": 214.08,
"b": 205.2
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"text": "Repeat Finding: Yes, 2023-015"
},
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"text": "Recommendation: We recommend the University review its policies and procedures around sending exit counseling information to students to ensure students are receiving proper counseling."
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Page 108
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"text": "Federal Program Name: Federal Perkins Loan Program"
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"text": "Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 674.19.(e), states an institution must retain promissory and master promissory notes (MPN), and repayment records for each Perkins Loan program loan made. The original promissory notes and repayment schedules must be kept until the loans are satisfied. An institution shall retain disbursement and electronic authentication and signature records for each loan made using an MPN for at least three years from the date the loan is canceled, repaid, or otherwise satisfied."
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"text": "Context: During our testing, Twenty-two out of forty open loans tested and forty out of forty of the loans assigned tested, the University was unable to locate the original promissory note and/or MPN."
},
{
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"text": "Cause: The University does not have a review process in place to ensure the MPNs are kept for at least three years from the date the loan is cancelled, repaid, or otherwise satisfied."
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"text": "Effect: The University does not have a proper internal control system for the Federal Perkins Loan Program."
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"text": "Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or theft of equipment that will have an impact on the program. Additionally, reconciliation to property records and safeguarding of equipment are requirements under (2 CFR 200.313 (d)(2) and (3))."
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"text": "Condition: The University did not have documentation of inventory of federal funding being completed every two years as well as documentation supporting the safeguard of assets, nor was the auditor able to reconcile to property records or physically inspect the equipment."
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"text": "Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards. Sections of the Uniform Guidance set forth five permissible procurement methods for nonfederal entities expending federal financial assistance: (1) micro-purchases ([p110.11.1] 200.320(a)(1)); (2) small purchases ([p110.11.2] 200.320(a)(2)); (3) sealed bids ([p110.11.3] 200.320(b)(1)); (4) proposals ([p110.11.4] 200.320(b)(2)); and (5) noncompetitive procurement ([p110.11.5] 200.320(c)(1)-(5)).",
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"text": "Condition: The University's procurement policy does not currently match all requirements of the Uniform Guidance, and Clifton Larson Allen LLP (CLA) was unable to sight evidence of their key control being performed."
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"text": "Context: The University's procurement policy does not currently match all requirements of the uniform guidance related to defining the required levels of procurement and when competitive bids are required, and CLA was unable to sight evidence of a key control being performed for five of six sample selections for the Extension Services at 1890 Colleges grant."
},
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"text": "Condition: Student who withdrew from the University did not have accurate calculation of Title IV completed to determine the amount to be returned to the Department of Education."
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"text": "Context: During our testing of seven students who withdrew, one student was determined to be refunded $3,704 of Parent Plus, while the University determined an amount of $3,954."
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{
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"text": "Recommendation: We recommend the calculation logic be reviewed and corrected to align with approved methodology."
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"text": "Changes in enrollment status must be reported within 30 days. However, if a roster file is expected within 60 days, you may provide the date on that roster file. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don't pass the NSLDS enrollment reporting edits. ED requires the University to report changes in enrollment status within 30 or 60 days that the University determined the changes occurred (34 CFR 682.610)."
},
{
"id": "p113.5",
"order": 5,
"type": "text",
"bbox": {
"l": 51.6,
"t": 528.72,
"r": 559.68,
"b": 503.52
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"text": "Condition: Certain students' enrollment information was not reported accurately or timely to the NSLDS."
},
{
"id": "p113.6",
"order": 6,
"type": "heading",
"bbox": {
"l": 51.36,
"t": 491.04,
"r": 181.2,
"b": 478.08
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"text": "Questioned costs: None",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
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{
"id": "p113.7",
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"type": "text",
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"text": "Context: Fifteen students out of a sample of sixty students had status of 'NO RECORD FOUND' on both program and campus enrollment detail, despite having changes in status and receiving federal aid"
},
{
"id": "p113.8",
"order": 8,
"type": "text",
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"text": "Forty-five students out of a sample of sixty students change in status were not reported within the maximum timeline of sixty days to the campus-level record within NSLDS."
},
{
"id": "p113.9",
"order": 9,
"type": "text",
"bbox": {
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"b": 363.36
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"text": "Fourteen students out of a sample of sixty students had enrollment status dates of which were not matching between campus and program enrollment detail."
},
{
"id": "p113.10",
"order": 10,
"type": "text",
"bbox": {
"l": 51.36,
"t": 351.6,
"r": 559.92,
"b": 325.44
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"text": "Forty-five students out of a sample of sixty students did not have enrollment certification occurring at a minimum of every sixty days."
},
{
"id": "p113.11",
"order": 11,
"type": "text",
"bbox": {
"l": 50.4,
"t": 314.16,
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"b": 287.04
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"text": "Nineteen students out of a sample of sixty students had enrollment status dates on their transcripts of which did not match what was being reported within the enrollment detail in NSLDS."
},
{
"id": "p113.12",
"order": 12,
"type": "text",
"bbox": {
"l": 51.6,
"t": 276.48,
"r": 560.16,
"b": 249.36
},
"text": "Cause: Management's procedures to report accurate and timely information to the NSLDS were not operating effectively."
},
{
"id": "p113.13",
"order": 13,
"type": "text",
"bbox": {
"l": 51.6,
"t": 238.32,
"r": 559.92,
"b": 212.16
},
"text": "Effect: Inaccurate reporting to the NSLDS can impact when students enter repayment periods or affect their interest rates."
},
{
"id": "p113.14",
"order": 14,
"type": "text",
"bbox": {
"l": 51.6,
"t": 200.64,
"r": 213.6,
"b": 186.24
},
"text": "Repeat Finding: Yes, 2023-018"
},
{
"id": "p113.15",
"order": 15,
"type": "text",
"bbox": {
"l": 51.36,
"t": 174.96,
"r": 560.4,
"b": 109.44
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"text": "Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations."
},
{
"id": "p113.16",
"order": 16,
"type": "text",
"bbox": {
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"r": 447.6,
"b": 85.2
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"text": "Views of responsible officials: There is no disagreement with the audit finding."
},
{
"id": "p113.17",
"order": 17,
"type": "footer",
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"text": "(114)",
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Page 114
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2024",
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"text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)"
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"text": "2024 – 014 – Direct Loan Reconciliations",
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"level": 3
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"id": "p114.4",
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"type": "list_item",
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"text": "Federal Program Name: Federal Direct Student Loans"
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{
"id": "p114.4.3",
"order": 7,
"type": "list_item",
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"text": "Assistance Listing Number: 84.268"
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"type": "list_item",
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"text": "Federal Award Identification Number and Year: P268K230147; P268K240147 - 2024"
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"id": "p114.4.5",
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"type": "list_item",
"bbox": {
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"text": "Award Period: July 1, 2023 – June 30, 2024"
}
]
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{
"id": "p114.5",
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"type": "heading",
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"b": 510
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"level": 3
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"bbox": {
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"r": 389.76,
"b": 484.314732
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"text": "Significant Deficiency in Internal Control over Compliance",
"marker": "•"
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"id": "p114.6.2",
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"type": "list_item",
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"order": 14,
"type": "text",
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"text": "Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.300(b)(5), states though a school decides the frequency and methods it will use for internal reconciliation, Direct Loan reconciliation must occur at least monthly and should occur before the required monthly reconciliation to the Direct Loan SAS. Schools must maintain documented results of its monthly reconciliation to provide to auditors and reviewers at their request."
},
{
"id": "p114.8",
"order": 15,
"type": "text",
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"text": "Condition: Direct loan reconciliations between the COD, G5 and student accounts did not have evidence of being reviewed."
},
{
"id": "p114.9",
"order": 16,
"type": "heading",
"bbox": {
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"b": 319.44
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"text": "Questioned costs: None",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p114.10",
"order": 17,
"type": "text",
"bbox": {
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"text": "Context: During our testing, two out of three direct loan reconciliations tested did not have evidence of being reviewed."
},
{
"id": "p114.11",
"order": 18,
"type": "text",
"bbox": {
"l": 51.12,
"t": 270,
"r": 438.96,
"b": 255.84
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"text": "Cause: The University did not adhere to controls in place for all reconciliations."
},
{
"id": "p114.12",
"order": 19,
"type": "text",
"bbox": {
"l": 51.36,
"t": 245.04,
"r": 340.08,
"b": 230.64
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"text": "Effect: The University is not complying with internal policy."
},
{
"id": "p114.13",
"order": 20,
"type": "text",
"bbox": {
"l": 51.6,
"t": 219.84,
"r": 214.08,
"b": 205.44
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"text": "Repeat Finding: Yes, 2023-020"
},
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"type": "text",
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"text": "Recommendation: We recommend management maintain proper recordkeeping and retention of documentation and review of such documentation."
},
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"type": "text",
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"text": "Views of responsible officials: There is no disagreement with the audit finding."
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"text": "2024 – 015 – Perkins Compliance Attestation Requirements Review",
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"text": "Federal Award Identification Number and Year: N/A"
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"text": "Award Period: July 1, 2023 – June 30, 2024"
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"text": "Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(a), an institution may enter into a written contract with a third-party servicer for the administration of any aspect of the institution's participation in any Title IV, HEA program only to the extent that the servicer's eligibility to contract with the institution has not been limited, suspended, or terminated. When an institution uses a third-party servicer for its Perkins Loan program, the institution must perform due diligence to ensure that the third-party servicer is in compliance with the requirements for the functions the third-party servicer is performing for the institution. Such due diligence could include obtaining and reviewing the third-party servicer's most recent Title IV compliance audit."
},
{
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"type": "text",
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"text": "Context: During our testing, we noted that the University does not have a procedure or control to review the annual compliance attestation report regarding the service provider performing Perkins administration services."
},
{
"id": "p115.11",
"order": 18,
"type": "text",
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"text": "Cause: The University did not have a control in place to ensure review of the attestation requirements of their Perkins administrator."
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"type": "text",
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"text": "Effect: University does not have a procedure or control to review the annual compliance attestation report regarding the service provider performing Perkins administration services. The third-party servicer could have compliance findings that could directly impact the University."
},
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"id": "p115.13",
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"text": "Repeat Finding: Yes, 2023-021"
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"text": "Recommendation: We recommend reviewing procedures and requirements regarding Perkins third party service providers and ensure compliance with regulations."
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"text": "2024 – 016 – Perkins Reconciliation",
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"text": "Federal Program Name: Federal Perkins Loan Program"
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"text": "Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(a), an institution may enter into a written contract with a third-party servicer for the administration of any aspect of the institution's participation in any Title IV, HEA program only to the extent that the servicer's eligibility to contract with the institution has not been limited, suspended, or terminated. When an institution uses a third-party servicer for its Perkins Loan program, the institution must reconcile funds that are reported by the third-party servicer to the University's accounting records."
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{
"id": "p116.11",
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"text": "Condition: The University did not reconcile the Perkins Loan Program funds that are recorded on the University's accounting records to the third party servicer's report. There was also no review of the process."
},
{
"id": "p116.12",
"order": 19,
"type": "heading",
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"text": "Questioned costs: None",
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{
"id": "p116.13",
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"text": "Context: During our testing, we noted that a control was not identified pertaining to reconciliation of Perkins loans from third party servicer report to the University's accounting records."
},
{
"id": "p116.14",
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"text": "Cause: The University did not have a control in place to ensure the reconciliation of Perkins loans from third party servicer report to the University's accounting records."
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"text": "Repeat Finding: Yes, 2023-022"
},
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Page 117
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"text": "Context: During our testing of quarterly reports, one of the three reports tested was not posted on the University's website within ten days of the end of the quarter."
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{
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"text": "During our testing of quarterly reports, three reports tested did not have a supervisor review documented."
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"text": "Cause: The University did not have the controls in place to ensure reporting requirements under the CARES Act 18004(e) and the CRRSAA 314(e) were being followed and met."
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"text": "Criteria or specific requirement: 2 CFR §200.305 – Federal Payment: Requires that payment methods minimize the time elapsing between the transfer of funds from the Federal agency and the disbursement of funds by the recipient. Advance payments must be limited to the minimum amounts needed and timed to meet actual, immediate cash requirements for program costs."
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"text": "HEERF Program Guidance: Institutions must not draw down funds in excess of immediate needs and should avoid accumulating excess cash on hand. Interest earned on excess cash over $250 per year must be remitted to the federal government."
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"text": "Condition: The University drew down Higher Education Emergency Relief Fund (HEERF) funds before incurring the related program expenditures. Federal regulations require that these drawdowns align with actual, immediate cash requirements to prevent excess federal cash on hand. Holding funds for extended periods before spending them can result in noncompliance."
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"text": "Context: During our testing of cash receipts, it was noted that the University was drawing down funds prior to incurring the related program expenditures."
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"text": "Effect: Drawing down funds prior to incurring expenditure creates risk of noncompliance with federal cash management regulations and may result in interest liability for excess cash held."
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"id": "p119.14",
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"text": "Repeat Finding: No"
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"text": "Federal Program Name: Extension Services at 1890 Colleges, Scholarships for Students at 1890 Institutions, Education Stabilization Fund, Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program"
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"text": "Criteria or specific requirement: HEERF III funds required the spending of funds in use of implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines and conducting direct outreach to financial aid applicants. Spending under these categories indicates whether an institution has spent funds under a required use of funds established under the ARP. If an institution indicates zero-dollar amount spending for either or both categories, examine earlier annual reports to determine the institution had spending at some point on these two funding categories consistent with ARP FAQ Question 21."
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"text": "Finance & Administration\nAcademic Services Building | 400 East Main Street\nFrankfort, KY 40601 | (502) 597-6343\nKYSU.EDU",
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"text": "Cognizant Agency: Department of Health and Human Services"
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"text": "Kentucky State University respectfully submits the following corrective action plan for the year ended June 30, 2024. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule."
},
{
"id": "p123.5",
"order": 5,
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"bbox": {
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"text": "FINDINGS—FINANCIAL STATEMENT AUDIT\nMATERIAL WEAKNESSES",
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{
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"order": 6,
"type": "heading",
"bbox": {
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"text": "2024-001 Financial Reporting",
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},
{
"id": "p123.7",
"order": 7,
"type": "text",
"bbox": {
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"t": 519.84,
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"text": "Recommendation: We recommend management perform assessment of the current controls, processes and personnel within the accounting department and make changes and additions where needed to facilitate timely and accurate financial reporting."
},
{
"id": "p123.8",
"order": 8,
"type": "text",
"bbox": {
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"text": "Explanation of disagreement with audit finding: There is no disagreement with the audit finding."
},
{
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"order": 9,
"type": "text",
"bbox": {
"l": 104.88,
"t": 470.4,
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"text": "Action taken in response to finding: The University developed and is now following a month-end close process. The University has also developed a fiscal year-end close process. This process includes a fiscal year-end close calendar for accounting and audit as well as a closing calendar for employees throughout the university who provide information and transactions that pertain to closing."
},
{
"id": "p123.10",
"order": 10,
"type": "text",
"bbox": {
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"t": 412.08,
"r": 514.8,
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"text": "Name(s) of the contact person(s) responsible for corrective action: Melissa Hicks, Controller\nPlanned completion date for corrective action plan: Complete"
},
{
"id": "p123.11",
"order": 11,
"type": "heading",
"bbox": {
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"t": 379.2,
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"text": "2024-002 Account Reconciliations and Documented Processes",
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{
"id": "p123.12",
"order": 12,
"type": "text",
"bbox": {
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"t": 365.28,
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"text": "Recommendation: We recommend management implement a monthly or quarterly close policy that identifies the accounts that are to be reconciled and adjusted during this process and finalize a business procedures manual."
},
{
"id": "p123.13",
"order": 13,
"type": "text",
"bbox": {
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"t": 324.24,
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"text": "Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University developed and is now following a month-end close process. The University continues to implement additional procedures to improve the accuracy of financial information, including identifying accounts that are to be reconciled monthly and finalizing a business procedures manual. The University has also taken steps to recruit and hire capable individuals to fill open positions."
},
{
"id": "p123.14",
"order": 14,
"type": "text",
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"t": 245.04,
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"text": "Name(s) of the contact person(s) responsible for corrective action: Melissa Hicks, Controller\nPlanned completion date for corrective action plan: June 30, 2026"
},
{
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"text": "Onward. Upward. Forward.",
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Page 124
15 item(s)
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Page 124 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nCORRECTIVE ACTION PLAN\nYEAR ENDED JUNE 30, 2024",
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"text": "2024-003 Bank Reconciliations",
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{
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"type": "text",
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"text": "Recommendation: We recommend that cash reconciliations be completed and reviewed, no later than a month after the period being reconciled and any required adjustments be made timely within the general ledger."
},
{
"id": "p124.4",
"order": 4,
"type": "text",
"bbox": {
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"text": "Explanation of disagreement with audit finding: There is no disagreement with the audit finding."
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{
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"type": "text",
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"t": 548.16,
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"text": "Action taken in response to finding: As part of the audit preparation process for the fiscal year-ended June 30, 2024, the University utilized a consulting firm to complete its bank reconciliations. The University's accounting staff completed bank reconciliations during the fiscal year-ended June 30, 2025, however, staff were unable to successfully research and resolve transactions with dates prior to FYE June 30, 2025. The University plans to utilize a consulting firm to finalize bank reconciliations for the fiscal year-ended June 30, 2025. The University has also taken steps to recruit and hire capable individuals to fill open positions."
},
{
"id": "p124.6",
"order": 6,
"type": "text",
"bbox": {
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"text": "Name(s) of the contact person(s) responsible for corrective action: Melissa Hicks, Controller"
},
{
"id": "p124.7",
"order": 7,
"type": "text",
"bbox": {
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"b": 413.28
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"text": "Planned completion date for corrective action plan: June 30, 2026"
},
{
"id": "p124.8",
"order": 8,
"type": "heading",
"bbox": {
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"r": 202.56,
"b": 372
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"text": "2024-004 Grant Accounting",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
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{
"id": "p124.9",
"order": 9,
"type": "text",
"bbox": {
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"t": 362.64,
"r": 576.96,
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"text": "Recommendation: We recommend that the University support grants receivable with a detailed listing by funding agency and invoice and unearned revenue be supported by a detailed listing by grant. We further recommend that grant revenues have a control in place to ensure allowable expenses are incurred prior to the recognition of revenue."
},
{
"id": "p124.10",
"order": 10,
"type": "text",
"bbox": {
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"b": 288.24
},
"text": "Explanation of disagreement with audit finding: There is no disagreement with the audit finding."
},
{
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"order": 11,
"type": "text",
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"text": "Action taken in response to finding:"
},
{
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"type": "text",
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"r": 572.16,
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"text": "The University currently maintains an excel spreadsheet that identifies balances by funding agency, award, and invoice. The University will implement procedures to strengthen grant accounting controls by reconciling its excel spreadsheet to the general ledger grants receivable and unearned revenue on a monthly basis with review and approval documented by the Grant Accounting Manager and the CFO."
},
{
"id": "p124.13",
"order": 13,
"type": "text",
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"text": "In addition, the University will implement controls to ensure that grant revenue is recognized only after allowable expenses have been incurred. This control will require Grant Accountants to verify and document that all revenue entries are supported by eligible expenditures in accordance with sponsor and regulatory requirements, with supervisory review prior to posting. The University has also taken steps to recruit and hire capable individuals to fill open positions."
},
{
"id": "p124.14",
"order": 14,
"type": "text",
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"text": "Name(s) of the contact person(s) responsible for corrective action: Melissa Hicks, Controller and Dorothy Daley, Director of Grants"
},
{
"id": "p124.15",
"order": 15,
"type": "text",
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"text": "Planned completion date for corrective action plan: June 30, 2026"
}
],
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}
}
Page 125
17 item(s)
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Page 125 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nCORRECTIVE ACTION PLAN\nYEAR ENDED JUNE 30, 2024",
"attrs": {
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"text": "SIGNIFICANT DEFICIENCY",
"attrs": {
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"level": 3
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{
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"order": 3,
"type": "heading",
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"b": 646.8
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"text": "2024-005 Purchase Cards",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p125.4",
"order": 4,
"type": "text",
"bbox": {
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"t": 636.48,
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"b": 597.84
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"text": "Recommendation: We recommend that policies and procedures regarding use of purchase cards be reviewed and adjusted as needed, and these policies and procedures be strictly followed."
},
{
"id": "p125.5",
"order": 5,
"type": "text",
"bbox": {
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"t": 588.24,
"r": 570,
"b": 574.32
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"text": "Explanation of disagreement with audit finding: There is no disagreement with the audit finding."
},
{
"id": "p125.6",
"order": 6,
"type": "text",
"bbox": {
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"b": 513.84
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"text": "Action planned/taken in response to finding: There are written procedures that detail requirements for the use of credit card purchases, including supervisory review of purchases and required documentation. The University will implement a monitoring process to ensure the procedures are being followed."
},
{
"id": "p125.7",
"order": 7,
"type": "text",
"bbox": {
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"t": 505.2,
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"text": "Name(s) of the contact person(s) responsible for corrective action: Eileen Butts, Director of Purchasing"
},
{
"id": "p125.8",
"order": 8,
"type": "text",
"bbox": {
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"t": 469.92,
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"text": "Planned completion date for corrective action plan: March 31, 2026"
},
{
"id": "p125.9",
"order": 9,
"type": "heading",
"bbox": {
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"t": 433.2,
"r": 309.36,
"b": 420
},
"text": "FINDINGS—FEDERAL AWARD PROGRAMS AUDITS",
"attrs": {
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"level": 3
},
{
"id": "p125.10",
"order": 10,
"type": "heading",
"bbox": {
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"t": 410.4,
"r": 255.36,
"b": 396.48
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"text": "2024-006 Suspension and Debarment",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p125.11",
"order": 11,
"type": "text",
"bbox": {
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"t": 387.36,
"r": 330.72,
"b": 373.68
},
"text": "Federal Agency: U.S. Department of Agriculture"
},
{
"id": "p125.12",
"order": 12,
"type": "text",
"bbox": {
"l": 33.12,
"t": 364.56,
"r": 542.4,
"b": 333.36
},
"text": "Federal Program Name: Extension Services at 1890 Colleges and the Education Stabilization Fund\nAssistance Listing No: 10512-84425"
},
{
"id": "p125.13",
"order": 13,
"type": "text",
"bbox": {
"l": 105.36,
"t": 319.2,
"r": 566.16,
"b": 267.36
},
"text": "Recommendation: We recommend the University implement and enforce procedures to verify vendor status through SAM.gov or other acceptable methods prior to award, retain documentation of the verification in procurement files, and train staff on suspension and debarment requirements under Uniform Guidance."
},
{
"id": "p125.14",
"order": 14,
"type": "text",
"bbox": {
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"t": 258.48,
"r": 570.24,
"b": 244.8
},
"text": "Explanation of disagreement with audit finding: There is no disagreement with the audit finding."
},
{
"id": "p125.15",
"order": 15,
"type": "text",
"bbox": {
"l": 105.36,
"t": 235.44,
"r": 560.88,
"b": 197.04
},
"text": "Action taken in response to finding: Procedures were implemented in FY26 to maintain documentation in Banner. The University has implemented additional procedures and buyers have been trained in checking SAM.gov for each federally funded Purchase Order."
},
{
"id": "p125.16",
"order": 16,
"type": "text",
"bbox": {
"l": 105.6,
"t": 188.16,
"r": 551.04,
"b": 162
},
"text": "Name(s) of the contact person(s) responsible for corrective action: Eileen Butts, Director of Purchasing"
},
{
"id": "p125.17",
"order": 17,
"type": "text",
"bbox": {
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"t": 153.36,
"r": 445.2,
"b": 139.2
},
"text": "Planned completion date for corrective action plan: January 31, 2026"
}
],
"excluded_furniture": {
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Page 126
18 item(s)
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Page 126 JSON
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"type": "title",
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"text": "KENTUCKY STATE UNIVERSITY\nCORRECTIVE ACTION PLAN\nYEAR ENDED JUNE 30, 2024",
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"type": "text",
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"text": "2024-007 Verification"
},
{
"id": "p126.3",
"order": 3,
"type": "text",
"bbox": {
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"t": 682.08,
"r": 327.12,
"b": 667.92
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"text": "Federal Agency: U.S. Department of Education"
},
{
"id": "p126.4",
"order": 4,
"type": "text",
"bbox": {
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"t": 660,
"r": 551.04,
"b": 632.16
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"text": "Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program"
},
{
"id": "p126.5",
"order": 5,
"type": "text",
"bbox": {
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},
"text": "Assistance Listing No.: 84.007; 84.063; 84.268; 84.033"
},
{
"id": "p126.6",
"order": 6,
"type": "text",
"bbox": {
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"t": 601.44,
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"b": 574.56
},
"text": "Recommendation: We recommend management retain electronic files of student verification documentation more securely within school systems/networks."
},
{
"id": "p126.7",
"order": 7,
"type": "text",
"bbox": {
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"b": 551.52
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"text": "Explanation of disagreement with audit finding: There is no disagreement with the audit finding."
},
{
"id": "p126.8",
"order": 8,
"type": "text",
"bbox": {
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"t": 543.6,
"r": 535.68,
"b": 504.96
},
"text": "Action taken in response to finding: Procedures were implemented in FY25 to maintain documentation in Banner to ensure that student statements are properly processed and retained."
},
{
"id": "p126.9",
"order": 9,
"type": "text",
"bbox": {
"l": 105.36,
"t": 495.6,
"r": 560.4,
"b": 469.44
},
"text": "Name(s) of the contact person(s) responsible for corrective action: Varah Barnett, Director of Financial Aid"
},
{
"id": "p126.10",
"order": 10,
"type": "text",
"bbox": {
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"t": 460.32,
"r": 406.56,
"b": 446.16
},
"text": "Planned completion date for corrective action plan: Complete"
},
{
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"order": 11,
"type": "heading",
"bbox": {
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"text": "2024-008 Exit Counseling",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
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"order": 12,
"type": "text",
"bbox": {
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"t": 369.84,
"r": 324.96,
"b": 355.68
},
"text": "Federal Program Name: Federal Direct Student Loans"
},
{
"id": "p126.13",
"order": 13,
"type": "text",
"bbox": {
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"t": 347.04,
"r": 218.4,
"b": 333.6
},
"text": "Assistance Listing No.: 84.268"
},
{
"id": "p126.14",
"order": 14,
"type": "text",
"bbox": {
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"t": 324,
"r": 564,
"b": 297.36
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"text": "Recommendation: We recommend the University review its policies and procedures around sending exit counseling information to students to ensure students receive proper counseling."
},
{
"id": "p126.15",
"order": 15,
"type": "text",
"bbox": {
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"t": 293.04,
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"text": "Explanation of disagreement with audit finding: There is no disagreement with the audit finding."
},
{
"id": "p126.16",
"order": 16,
"type": "text",
"bbox": {
"l": 105.12,
"t": 274.08,
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"text": "Action taken in response to finding: The University now utilizes Banner System to provide a message alert within the Student Portal (Wired) when a withdrawal date is entered. This message serves as a reminder for the student to complete exit counseling. An email is also sent to students who graduate/withdraw every semester about completing Exit Counseling. These processes were implemented in FY25."
},
{
"id": "p126.17",
"order": 17,
"type": "text",
"bbox": {
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"text": "Name(s) of the contact person(s) responsible for corrective action: Varah Barnett, Director of Financial Aid"
},
{
"id": "p126.18",
"order": 18,
"type": "text",
"bbox": {
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"text": "Planned completion date for corrective action plan: Complete"
}
],
"excluded_furniture": {
"first": [],
"last": []
}
}
Page 127
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Page 127 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nCORRECTIVE ACTION PLAN\nYEAR ENDED JUNE 30, 2024",
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"text": "Recommendation: We recommend that the University keep MPNs for loans for three-year retention period."
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"text": "Explanation of disagreement with audit finding: There is no disagreement with the audit finding."
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"text": "Action taken in response to finding: The University will review its files and take steps to ensure that files are complete with respect to MPNs."
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"text": "Name(s) of the contact person(s) responsible for corrective action: Danyel Tolbert, Bursar and Melissa Hicks, Controller"
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"text": "Planned completion date for corrective action plan: March 31, 2026"
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"text": "2024-010 Capital Asset Inventory Documentation",
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"level": 3
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{
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"text": "Federal Agency: US Department of Agriculture"
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"l": 33.84,
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"text": "Federal Program Name: Extension Services at 1890 Colleges"
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{
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"order": 16,
"type": "list_item",
"bbox": {
"l": 34.32,
"t": 349.92,
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"text": "Assistance Listing No.: 10.512"
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]
},
{
"id": "p127.11",
"order": 17,
"type": "text",
"bbox": {
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"t": 326.16,
"r": 566.16,
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"text": "Recommendation: We recommend management implement procedures for physical inventory to be taken within a two-year timeframe as well as maintain evidence of assets possession such as photos of the property and equipment."
},
{
"id": "p127.12",
"order": 18,
"type": "text",
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"text": "Explanation of disagreement with audit finding: There is no disagreement with the audit finding."
},
{
"id": "p127.13",
"order": 19,
"type": "text",
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"l": 105.12,
"t": 258.24,
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"text": "Action taken in response to finding: In October 2025, the University purchased software to facilitate managing inventory within the Facilities Department. Staff have been trained on the software in preparation for implementation. Beginning in January 2026, all purchases will be inventoried on a daily basis and input into the software. Inventory will be maintained and updated daily. Monthly reports will be submitted to the CFO."
},
{
"id": "p127.14",
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"text": "Name(s) of the contact person(s) responsible for corrective action: Dr. Heather Bigard, Chief Financial Officer and Director of Facilities."
},
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"id": "p127.15",
"order": 21,
"type": "text",
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"text": "Planned completion date for corrective action plan: June 30, 2026"
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"text": "Federal Agency: US Department of Agriculture, US Department of Education"
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"text": "Recommendation: We recommend the University review its procurement policy to ensure it meets federal regulations and ensure they retain documentation of quotes received and final approval forms."
},
{
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"text": "Explanation of disagreement with audit finding: There is no disagreement with the audit finding."
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"text": "Action taken in response to finding: KSU is revising its procurement policies to ensure compliance with uniform guidance requirements."
},
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"text": "Name(s) of the contact person(s) responsible for corrective action: Eileen Butts, Director of Purchasing"
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"text": "2024-012 Return of Title IV Funds (R2T4)",
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"text": "Federal Agency: US Department of Education"
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"t": 382.56,
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"text": "Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Student Loans; Federal Work Study Program"
},
{
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"text": "Assistance Listing No.: 84.007; 84.063; 84.268; 84.033"
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{
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"type": "text",
"bbox": {
"l": 105.12,
"t": 324.24,
"r": 571.92,
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"text": "Recommendation: We recommend the calculation logic be reviewed and corrected to align with approved methodology."
},
{
"id": "p128.14",
"order": 17,
"type": "text",
"bbox": {
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"t": 289.2,
"r": 570.72,
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"text": "Explanation of disagreement with audit finding: There is no disagreement with the audit finding."
},
{
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"order": 18,
"type": "text",
"bbox": {
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"r": 576,
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"text": "Action taken in response to finding: In FY25, the University began utilizing Banner to perform calculations to ensure alignment with federal methodology. The Financial Aid office also began monitoring calculations on a monthly basis. Going forward, the University will verify registrar withdrawal dates are consistent and ensure that academic attendance records are captured correctly. The University will work with faculty to confirm the last date of attendance for unofficial withdrawals."
},
{
"id": "p128.16",
"order": 19,
"type": "text",
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"l": 105.36,
"t": 180.48,
"r": 570.48,
"b": 153.6
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"text": "Name(s) of the contact person(s) responsible for corrective action: Dr. Michael Dailey, Provost; Varah Barnett, Director of Financial Aid; and Yolanda Benson, Registrar."
},
{
"id": "p128.17",
"order": 20,
"type": "text",
"bbox": {
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"t": 144.96,
"r": 419.52,
"b": 131.04
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"text": "Planned completion date for corrective action plan: July 1, 2026"
}
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"text": "Federal Agency: US Department of Education"
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"t": 659.52,
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"text": "Federal Program Name: Federal Pell Grant Program; Federal Direct Student Loans"
},
{
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"order": 6,
"type": "list_item",
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"order": 7,
"type": "text",
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"t": 613.68,
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"text": "Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reporting timely in accordance with applicable regulations."
},
{
"id": "p129.5",
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"type": "text",
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"t": 540.48,
"r": 570.72,
"b": 526.8
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"text": "Explanation of disagreement with audit finding: There is no disagreement with the audit finding."
},
{
"id": "p129.6",
"order": 9,
"type": "text",
"bbox": {
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"t": 517.68,
"r": 577.44,
"b": 491.28
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"text": "Action taken in response to finding: The University will resolve issues within 10 days of receiving notification."
},
{
"id": "p129.7",
"order": 10,
"type": "text",
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"l": 104.88,
"t": 482.88,
"r": 569.52,
"b": 448.08
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"text": "Name(s) of the contact person(s) responsible for corrective action: Yolanda Benson, Registrar\nPlanned completion date for corrective action plan: July 1, 2026"
},
{
"id": "p129.8",
"order": 11,
"type": "heading",
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"t": 414.96,
"r": 254.16,
"b": 401.76
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"text": "2024-014 Direct Loan Reconciliations",
"attrs": {
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"level": 3
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"id": "p129.9",
"order": 12,
"type": "list",
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"text": "Federal Agency: US Department of Education"
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"order": 14,
"type": "list_item",
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"t": 369.6,
"r": 324.96,
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"text": "Federal Program Name: Federal Direct Student Loans"
},
{
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"order": 15,
"type": "list_item",
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"t": 347.04,
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"type": "text",
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"text": "Recommendation: We recommend management maintain proper recordkeeping and retention of documentation and review of such documentation."
},
{
"id": "p129.11",
"order": 17,
"type": "text",
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"text": "Explanation of disagreement with audit finding: There is no disagreement with the audit finding."
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"text": "Action taken in response to finding: The University implemented new procedures related to reconciling drawdown requests and approvals in FY25. The Director of Financial Aid meets monthly with Finance and Grants Accounting to review reconciliations. Finance now submits drawdown requests to the CFO for prior-approval and documentation is maintained in the Accounting department."
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"text": "Recommendation: We recommend reviewing procedures around Perkins Loan Program funds and implementing reconciliations and review to the third-party servicer reports."
},
{
"id": "p130.8",
"order": 14,
"type": "heading",
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"text": "Department of Education\nEducation Stabilization Fund\n84.425",
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"text": "Recommendation: The University should revise its cash management procedures to ensure that HEERF drawdowns are based on actual, immediate cash needs rather than anticipated expenditures. Draw requests should be timed as closely as administratively feasible to the disbursement of funds for allowable program costs. Additionally, management should implement monitoring controls to prevent excess cash accumulation and ensure compliance with 2 CFR 200.305 and HEERF guidance."
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"text": "Explanation of disagreement with audit finding: There is no disagreement with the audit finding."
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"text": "Action taken in response to finding: The University finished issuing student disbursements on 7/8/24. This expended all remaining HEERF monies. This account has ended and has been closed out."
},
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"text": "Name(s) of the contact person(s) responsible for corrective action: Dorothy Daley, Director of Sponsored Projects"
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"text": "Federal Program Name: Extension Services at 1890 Colleges, Scholarships for Students at 1890 Institutions, Education Stabilization Fund, Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program; Federal Perkins Loan Program"
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"text": "Recommendation: We recommend the University implement and maintain an effective system of internal controls over timely submission of the single audit reporting package."
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"text": "Explanation of disagreement with audit finding: There is no disagreement with the audit finding."
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Page 132
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"text": "Action taken in response to finding: As a result of staffing turnover in the Finance area, the University engaged consulting support to assist in readying for financial statement preparation and the audit of fiscal years ending 6.30.23 and 6.30.24, with oversight from the University management. The University has developed a fiscal year-end close process that includes submission of the single audit report."
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"text": "2024-020 HEERF Earmarking"
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"text": "Recommendation: We recommend the University should implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure earmarking requirements are met."
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"text": "Explanation of disagreement with audit finding: There is no disagreement with the audit finding."
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"text": "Action taken in response to finding: KSU Grants Accounting will maintain proper documentation for HEERF reporting. Grants Accounting will monitor HEERF funds to ensure compliance with guidelines. KSU will assign responsibility for Direct Outreach to appropriate employees in Student Financial Aid and provide training on job duties. Grants Accounting will follow-up to verify corrections needed for previous reports, correct reports, and submit corrected reports."
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"text": "Name(s) of the contact person(s) responsible for corrective action: Dorothy Daley, Director of Sponsored Projects"
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"text": "Planned completion date for corrective action plan: Complete"
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"text": "If the Department of Health and Human Services has questions regarding this plan, please call Dr. Heather Bigard, Vice-President of Finance and"
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"text": "Finance & Administration\nAcademic Services Building | 400 East Main Street\nFrankfort, KY 40601 | (502) 597-6343\nKYSU.EDU",
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"id": "p133.5",
"order": 5,
"type": "text",
"bbox": {
"l": 33.6,
"t": 559.2,
"r": 570.72,
"b": 533.28
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"text": "Kentucky State University respectfully submits the following summary schedule of prior audit findings for the year ended June 30, 2024."
},
{
"id": "p133.6",
"order": 6,
"type": "text",
"bbox": {
"l": 33.84,
"t": 519.12,
"r": 543.12,
"b": 492.96
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"text": "The findings from the prior audit's schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the prior year."
},
{
"id": "p133.7",
"order": 7,
"type": "heading",
"bbox": {
"l": 33.84,
"t": 480,
"r": 267.12,
"b": 466.32
},
"text": "FINDINGS—FINANCIAL STATEMENT AUDIT",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p133.8",
"order": 8,
"type": "heading",
"bbox": {
"l": 34.08,
"t": 454.56,
"r": 189.84,
"b": 441.12
},
"text": "2023-001 Financial Reporting",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p133.9",
"order": 9,
"type": "text",
"bbox": {
"l": 33.6,
"t": 429.36,
"r": 514.32,
"b": 377.52
},
"text": "Condition: During fiscal year 2023, the University did not have in place the processes and controls that would ensure the preparation of external year-end financial statements and related note disclosures in accordance with accounting principles generally accepted in the United States of America."
},
{
"id": "p133.10",
"order": 10,
"type": "text",
"bbox": {
"l": 33.36,
"t": 366,
"r": 323.52,
"b": 352.08
},
"text": "Status: See current year findings 2024-001 and 2024-002."
},
{
"id": "p133.11",
"order": 11,
"type": "text",
"bbox": {
"l": 33.84,
"t": 338.4,
"r": 553.44,
"b": 311.76
},
"text": "Reason for finding's recurrence: Turnover in the finance area, along with inherited challenges in processes, controls, accounting, and documentation, resulted in delays in the completion of audits as well as a recurring finding."
},
{
"id": "p133.12",
"order": 12,
"type": "text",
"bbox": {
"l": 33.84,
"t": 298.32,
"r": 375.36,
"b": 284.64
},
"text": "Corrective Action: See the University's 2024 Corrective Action Plan."
},
{
"id": "p133.13",
"order": 13,
"type": "heading",
"bbox": {
"l": 34.32,
"t": 273.36,
"r": 227.04,
"b": 259.92
},
"text": "2023-002 Bank Reconciliations",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p133.14",
"order": 14,
"type": "text",
"bbox": {
"l": 33.84,
"t": 247.44,
"r": 549.84,
"b": 234
},
"text": "Condition: The University did not reconcile the bank statements to the general ledger in a timely manner."
},
{
"id": "p133.15",
"order": 15,
"type": "text",
"bbox": {
"l": 34.08,
"t": 223.2,
"r": 246.48,
"b": 209.04
},
"text": "Status: See current year finding 2024-003."
},
{
"id": "p133.16",
"order": 16,
"type": "text",
"bbox": {
"l": 33.84,
"t": 195.36,
"r": 553.68,
"b": 168.24
},
"text": "Reason for finding's recurrence: Turnover in the finance area, along with inherited challenges in processes, controls, accounting, and documentation, resulted in delays in the completion of audits as well as a recurring finding."
},
{
"id": "p133.17",
"order": 17,
"type": "text",
"bbox": {
"l": 33.6,
"t": 155.04,
"r": 375.6,
"b": 141.12
},
"text": "Corrective Action: See the University's 2024 Corrective Action Plan."
},
{
"id": "p133.18",
"order": 18,
"type": "figure",
"bbox": {
"l": 354.48,
"t": 57.12,
"r": 448.56,
"b": 27.12
},
"text": "",
"attrs": {
"source": "pdf_image"
}
},
{
"id": "p133.19",
"order": 19,
"type": "footer",
"bbox": {
"l": 217.2,
"t": 54.72,
"r": 438.48,
"b": 38.4
},
"text": "Onward. Upward. Forward.",
"attrs": {
"block_label": "footer"
}
}
],
"excluded_furniture": {
"first": [],
"last": []
}
}
Page 134
20 item(s)
JSON
heading (6)
text (14)
1 · HEADING
2 · TEXT
3 · TEXT
4 · HEADING
5 · TEXT
6 · TEXT
7 · HEADING
8 · TEXT
9 · TEXT
10 · HEADING
11 · TEXT
12 · TEXT
13 · TEXT
14 · TEXT
15 · HEADING
16 · TEXT
17 · TEXT
18 · HEADING
19 · TEXT
20 · TEXT
Page 134 JSON
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"type": "heading",
"bbox": {
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"text": "2023-003 Debt and Lease Accounting",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
},
{
"id": "p134.2",
"order": 2,
"type": "text",
"bbox": {
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"t": 716.64,
"r": 574.56,
"b": 678.96
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"text": "Condition: Debt and lease liability general ledger accounts were not reconciled to supporting schedules. Accrued interest on the liabilities were incorrectly calculated. As a result, material entries were made to correct debt and lease balances."
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{
"id": "p134.3",
"order": 3,
"type": "text",
"bbox": {
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"t": 666.24,
"r": 214.56,
"b": 653.04
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"text": "Status: Corrective action was taken."
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{
"id": "p134.4",
"order": 4,
"type": "heading",
"bbox": {
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"t": 628.32,
"r": 166.08,
"b": 615.6
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"text": "2023-004 Capital Assets",
"attrs": {
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"level": 3
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{
"id": "p134.5",
"order": 5,
"type": "text",
"bbox": {
"l": 33.84,
"t": 603.12,
"r": 577.2,
"b": 576.48
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"text": "Condition: Schedules supporting capital asset balances had errors and were incomplete. As a result, material entries were made to correct capital assets, depreciation expense, and loss on sale of asset."
},
{
"id": "p134.6",
"order": 6,
"type": "text",
"bbox": {
"l": 34.32,
"t": 564.96,
"r": 217.92,
"b": 552.48
},
"text": "Status: Corrective action was taken."
},
{
"id": "p134.7",
"order": 7,
"type": "heading",
"bbox": {
"l": 33.84,
"t": 527.28,
"r": 263.76,
"b": 514.56
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"text": "2023-005 Allowance for Doubtful Accounts",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p134.8",
"order": 8,
"type": "text",
"bbox": {
"l": 33.84,
"t": 501.84,
"r": 551.04,
"b": 475.92
},
"text": "Condition: The allowance for doubtful accounts regarding student receivables was not adjusted from the balance of the prior year."
},
{
"id": "p134.9",
"order": 9,
"type": "text",
"bbox": {
"l": 34.08,
"t": 463.92,
"r": 214.56,
"b": 450.96
},
"text": "Status: Corrective action was taken."
},
{
"id": "p134.10",
"order": 10,
"type": "heading",
"bbox": {
"l": 34.08,
"t": 425.76,
"r": 182.88,
"b": 412.56
},
"text": "2023-006 Grant Accounting",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p134.11",
"order": 11,
"type": "text",
"bbox": {
"l": 33.6,
"t": 400.8,
"r": 540.24,
"b": 374.4
},
"text": "Condition: During our audit process surrounding grant activity, it was noted that grant receivable, grant unearned revenue, and grant revenue and expenditure were not reconciled."
},
{
"id": "p134.12",
"order": 12,
"type": "text",
"bbox": {
"l": 33.84,
"t": 363.12,
"r": 246.96,
"b": 349.68
},
"text": "Status: See current year finding 2024-004."
},
{
"id": "p134.13",
"order": 13,
"type": "text",
"bbox": {
"l": 33.84,
"t": 335.52,
"r": 553.44,
"b": 308.64
},
"text": "Reason for finding's recurrence: Turnover in the finance area, along with inherited challenges in processes, controls, accounting, and documentation, resulted in delays in the completion of audits as well as a recurring finding."
},
{
"id": "p134.14",
"order": 14,
"type": "text",
"bbox": {
"l": 33.84,
"t": 294.96,
"r": 384.72,
"b": 281.76
},
"text": "Corrective Action: See the University's 2024 Corrective Action Plan."
},
{
"id": "p134.15",
"order": 15,
"type": "heading",
"bbox": {
"l": 34.56,
"t": 257.28,
"r": 154.08,
"b": 244.32
},
"text": "2023-007 Net Position",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p134.16",
"order": 16,
"type": "text",
"bbox": {
"l": 33.84,
"t": 231.84,
"r": 566.88,
"b": 205.44
},
"text": "Condition: Prior year audit entries were not correctly posted to the general ledger which led to beginning net position balance not agreeing to the audited ending net position balance of the prior year."
},
{
"id": "p134.17",
"order": 17,
"type": "text",
"bbox": {
"l": 34.32,
"t": 193.92,
"r": 214.56,
"b": 181.2
},
"text": "Status: Corrective action was taken."
},
{
"id": "p134.18",
"order": 18,
"type": "heading",
"bbox": {
"l": 34.32,
"t": 156.48,
"r": 224.88,
"b": 143.04
},
"text": "2023-008 Postemployment Benefits",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p134.19",
"order": 19,
"type": "text",
"bbox": {
"l": 34.32,
"t": 130.56,
"r": 569.76,
"b": 92.16
},
"text": "Condition: Management did not record adjustments to agree pension and other postretirement employee benefit (OPEB) related accounts related to multi-employer plans to the supporting audited schedules detailing balances per employer."
},
{
"id": "p134.20",
"order": 20,
"type": "text",
"bbox": {
"l": 34.08,
"t": 80.16,
"r": 214.56,
"b": 66.96
},
"text": "Status: Corrective action was taken."
}
],
"excluded_furniture": {
"first": [],
"last": []
}
}
Page 135
17 item(s)
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header (1)
heading (4)
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2 · TEXT
3 · TEXT
4 · HEADING
5 · TEXT
6 · TEXT
7 · TEXT
8 · TEXT
9 · HEADING
10 · TEXT
11 · TEXT
12 · HEADING
13 · HEADING
14 · TEXT
15 · TEXT
16 · TEXT
17 · TEXT
Page 135 JSON
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"order": 1,
"type": "header",
"bbox": {
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"text": "2023-009 Schedule of Expenditures of Federal Awards (SEFA)",
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"level": 2
},
{
"id": "p135.2",
"order": 2,
"type": "text",
"bbox": {
"l": 33.84,
"t": 716.64,
"r": 572.16,
"b": 703.44
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"text": "Condition: The SEFA provided for audit contained material errors in the amounts reported as federal awards."
},
{
"id": "p135.3",
"order": 3,
"type": "text",
"bbox": {
"l": 34.08,
"t": 691.2,
"r": 215.04,
"b": 678.48
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"text": "Status: Corrective action was taken."
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{
"id": "p135.4",
"order": 4,
"type": "heading",
"bbox": {
"l": 33.84,
"t": 653.28,
"r": 393.12,
"b": 640.32
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"text": "2023-010 Purchase Cards/ Administration of Corporate Credit Cards",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
},
{
"id": "p135.5",
"order": 5,
"type": "text",
"bbox": {
"l": 33.36,
"t": 628.32,
"r": 568.8,
"b": 538.32
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"text": "Condition: During the audit of fiscal year 2023 financial statements, it was noted that a significant number of transactions selected were not supported by receipts or management approval. During the audit of fiscal year 2022 financial statements, it was noted that usage agreements for all cardholders were either not obtained or not maintained. It was also noted that review of credit card purchases was not adequate for proper management oversight. Although the Purchasing department required all receipts and supporting documentation for credit card purchases as part of the submission of expense reports, no supervisory review of the validity and/or necessity of purchases was performed."
},
{
"id": "p135.6",
"order": 6,
"type": "text",
"bbox": {
"l": 33.84,
"t": 526.8,
"r": 246.96,
"b": 513.84
},
"text": "Status: See current year finding 2024-005."
},
{
"id": "p135.7",
"order": 7,
"type": "text",
"bbox": {
"l": 34.08,
"t": 499.44,
"r": 553.2,
"b": 473.28
},
"text": "Reason for finding's recurrence: Turnover in the finance area, along with inherited challenges in processes, controls, accounting, and documentation, resulted in delays in the completion of audits as well as a recurring finding."
},
{
"id": "p135.8",
"order": 8,
"type": "text",
"bbox": {
"l": 33.84,
"t": 459.36,
"r": 375.12,
"b": 446.4
},
"text": "Corrective Action: See the University's 2024 Corrective Action Plan."
},
{
"id": "p135.9",
"order": 9,
"type": "heading",
"bbox": {
"l": 34.32,
"t": 421.68,
"r": 173.28,
"b": 408.96
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"text": "2023-011 Accrued Payroll",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
},
{
"id": "p135.10",
"order": 10,
"type": "text",
"bbox": {
"l": 33.84,
"t": 395.76,
"r": 541.2,
"b": 370.08
},
"text": "Condition: Management did not complete an analysis or adjust the general ledger to ensure the proper amount of accrued payroll was reflected."
},
{
"id": "p135.11",
"order": 11,
"type": "text",
"bbox": {
"l": 34.32,
"t": 358.08,
"r": 214.8,
"b": 345.36
},
"text": "Status: Corrective action was taken."
},
{
"id": "p135.12",
"order": 12,
"type": "heading",
"bbox": {
"l": 34.08,
"t": 320.88,
"r": 312.72,
"b": 307.92
},
"text": "FINDINGS— FEDERAL AWARD PROGRAMS AUDITS",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p135.13",
"order": 13,
"type": "heading",
"bbox": {
"l": 34.32,
"t": 294.24,
"r": 150,
"b": 281.28
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"text": "2023-012 Verification",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
},
{
"id": "p135.14",
"order": 14,
"type": "text",
"bbox": {
"l": 33.6,
"t": 268.8,
"r": 552.96,
"b": 255.84
},
"text": "Condition: Supporting documentation for students who were selected for verification was not maintained."
},
{
"id": "p135.15",
"order": 15,
"type": "text",
"bbox": {
"l": 34.32,
"t": 243.6,
"r": 237.84,
"b": 230.16
},
"text": "Status: See current year finding 2024-07"
},
{
"id": "p135.16",
"order": 16,
"type": "text",
"bbox": {
"l": 33.84,
"t": 216.48,
"r": 554.88,
"b": 190.08
},
"text": "Reason for finding's recurrence: Turnover in student financial aid, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
"id": "p135.17",
"order": 17,
"type": "text",
"bbox": {
"l": 34.08,
"t": 176.4,
"r": 375.12,
"b": 162.96
},
"text": "Corrective Action: See the University's 2024 Corrective Action Plan."
}
],
"excluded_furniture": {
"first": [],
"last": []
}
}
Page 136
19 item(s)
JSON
heading (5)
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1 · HEADING
2 · TEXT
3 · TEXT
4 · HEADING
5 · TEXT
6 · TEXT
7 · HEADING
8 · TEXT
9 · TEXT
10 · TEXT
11 · TEXT
12 · HEADING
13 · TEXT
14 · TEXT
15 · TEXT
16 · TEXT
17 · HEADING
18 · TEXT
19 · TEXT
Page 136 JSON
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"items": [
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"id": "p136.1",
"order": 1,
"type": "heading",
"bbox": {
"l": 34.32,
"t": 742.56,
"r": 209.28,
"b": 729.6
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"text": "2023-013 Awarding of Pell Grant",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
},
{
"id": "p136.2",
"order": 2,
"type": "text",
"bbox": {
"l": 34.08,
"t": 716.64,
"r": 431.04,
"b": 703.44
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"text": "Condition: Students were under-awarded and under-disbursed. Pell grant funds."
},
{
"id": "p136.3",
"order": 3,
"type": "text",
"bbox": {
"l": 34.08,
"t": 691.44,
"r": 215.52,
"b": 679.2
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"text": "Status: Corrective action was taken."
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{
"id": "p136.4",
"order": 4,
"type": "heading",
"bbox": {
"l": 34.32,
"t": 653.28,
"r": 213.84,
"b": 640.8
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"text": "2023-014 Awarding of Title IV Aid",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
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{
"id": "p136.5",
"order": 5,
"type": "text",
"bbox": {
"l": 33.84,
"t": 628.08,
"r": 535.44,
"b": 615.36
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"text": "Condition: Students were over-awarded and disbursed funds for which the students were not eligible."
},
{
"id": "p136.6",
"order": 6,
"type": "text",
"bbox": {
"l": 34.56,
"t": 602.88,
"r": 215.28,
"b": 589.92
},
"text": "Status: Corrective action was taken."
},
{
"id": "p136.7",
"order": 7,
"type": "heading",
"bbox": {
"l": 34.08,
"t": 577.92,
"r": 360.96,
"b": 564.96
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"text": "2023-015 Exit Counseling Notification for Withdrawn Students",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
},
{
"id": "p136.8",
"order": 8,
"type": "text",
"bbox": {
"l": 34.32,
"t": 552.48,
"r": 503.28,
"b": 514.32
},
"text": "Condition: Out of a population of 26 withdrawn students, we sampled 5. Out of this sample, the University was unable to provide evidence of exit counseling notifications being sent to 4 students."
},
{
"id": "p136.9",
"order": 9,
"type": "text",
"bbox": {
"l": 34.08,
"t": 501.84,
"r": 246.48,
"b": 488.88
},
"text": "Status: See current year finding 2024-008."
},
{
"id": "p136.10",
"order": 10,
"type": "text",
"bbox": {
"l": 34.08,
"t": 474.72,
"r": 554.16,
"b": 448.32
},
"text": "Reason for finding's recurrence: Turnover in student financial aid, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
"id": "p136.11",
"order": 11,
"type": "text",
"bbox": {
"l": 34.08,
"t": 434.4,
"r": 374.88,
"b": 421.68
},
"text": "Corrective Action: See the University's 2024 Corrective Action Plan."
},
{
"id": "p136.12",
"order": 12,
"type": "heading",
"bbox": {
"l": 34.32,
"t": 396.48,
"r": 236.88,
"b": 383.52
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"text": "2023-016 Return of Title IV Calculation",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p136.13",
"order": 13,
"type": "text",
"bbox": {
"l": 33.84,
"t": 371.04,
"r": 541.92,
"b": 345.12
},
"text": "Condition: Students who withdrew from the University did not have calculations of Title IV completed to determine the amount to be returned to the Department of Education."
},
{
"id": "p136.14",
"order": 14,
"type": "text",
"bbox": {
"l": 34.08,
"t": 333.6,
"r": 222.24,
"b": 319.68
},
"text": "Status: See current finding 2024-012."
},
{
"id": "p136.15",
"order": 15,
"type": "text",
"bbox": {
"l": 33.84,
"t": 306,
"r": 554.88,
"b": 279.36
},
"text": "Reason for finding's recurrence: Turnover in student financial aid, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
"id": "p136.16",
"order": 16,
"type": "text",
"bbox": {
"l": 34.08,
"t": 265.68,
"r": 375.6,
"b": 252
},
"text": "Corrective Action: See the University's 2024 Corrective Action Plan."
},
{
"id": "p136.17",
"order": 17,
"type": "heading",
"bbox": {
"l": 34.32,
"t": 227.52,
"r": 184.08,
"b": 214.56
},
"text": "2023-017 Cash Management",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p136.18",
"order": 18,
"type": "text",
"bbox": {
"l": 34.08,
"t": 202.8,
"r": 573.84,
"b": 176.16
},
"text": "Condition: The University was unable to provide support for one of the eight cash drawdowns sampled during cash management testing."
},
{
"id": "p136.19",
"order": 19,
"type": "text",
"bbox": {
"l": 34.32,
"t": 164.4,
"r": 215.28,
"b": 151.2
},
"text": "Status: Corrective action was taken."
}
],
"excluded_furniture": {
"first": [],
"last": []
}
}
Page 137
20 item(s)
JSON
header (1)
heading (3)
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1 · HEADER
2 · TEXT
3 · TEXT
4 · TEXT
5 · TEXT
6 · HEADING
7 · TEXT
8 · TEXT
9 · TEXT
10 · TEXT
11 · HEADING
12 · TEXT
13 · TEXT
14 · TEXT
15 · TEXT
16 · HEADING
17 · TEXT
18 · TEXT
19 · TEXT
20 · TEXT
Page 137 JSON
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"heading": 3,
"text": 16
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"items": [
{
"id": "p137.1",
"order": 1,
"type": "header",
"bbox": {
"l": 34.08,
"t": 742.32,
"r": 494.4,
"b": 729.12
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"text": "2023-018 Enrollment Reporting to the National Student Loan Database System (NSLDS)",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p137.2",
"order": 2,
"type": "text",
"bbox": {
"l": 34.08,
"t": 716.88,
"r": 544.56,
"b": 703.2
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"text": "Condition: Certain students' enrollment information was not reported accurately or timely to the NSLDS."
},
{
"id": "p137.3",
"order": 3,
"type": "text",
"bbox": {
"l": 34.08,
"t": 691.92,
"r": 245.04,
"b": 677.76
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"text": "Status: See current year finding 2024-013"
},
{
"id": "p137.4",
"order": 4,
"type": "text",
"bbox": {
"l": 33.84,
"t": 664.08,
"r": 555.36,
"b": 637.44
},
"text": "Reason for finding's recurrence: Turnover in student financial aid, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
"id": "p137.5",
"order": 5,
"type": "text",
"bbox": {
"l": 34.08,
"t": 624,
"r": 375.36,
"b": 610.56
},
"text": "Corrective Action: See the University's 2024 Corrective Action Plan."
},
{
"id": "p137.6",
"order": 6,
"type": "heading",
"bbox": {
"l": 34.32,
"t": 599.04,
"r": 341.04,
"b": 585.84
},
"text": "2023-019 Federal Perkins Loan Program Record Retention",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p137.7",
"order": 7,
"type": "text",
"bbox": {
"l": 34.08,
"t": 573.36,
"r": 569.28,
"b": 559.92
},
"text": "Condition: Certain loan master promissory notes (MPN) were not retained for the three-year retention period."
},
{
"id": "p137.8",
"order": 8,
"type": "text",
"bbox": {
"l": 34.32,
"t": 548.64,
"r": 244.32,
"b": 534.96
},
"text": "Status: See current year finding 2024-009"
},
{
"id": "p137.9",
"order": 9,
"type": "text",
"bbox": {
"l": 33.6,
"t": 520.8,
"r": 555.6,
"b": 494.16
},
"text": "Reason for finding's recurrence: Turnover in student financial aid, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
"id": "p137.10",
"order": 10,
"type": "text",
"bbox": {
"l": 34.08,
"t": 480.48,
"r": 375.12,
"b": 467.04
},
"text": "Corrective Action: See the University's 2024 Corrective Action Plan."
},
{
"id": "p137.11",
"order": 11,
"type": "heading",
"bbox": {
"l": 34.32,
"t": 455.52,
"r": 225.6,
"b": 442.32
},
"text": "2023-020 Direct Loan Reconciliation",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p137.12",
"order": 12,
"type": "text",
"bbox": {
"l": 34.32,
"t": 429.84,
"r": 576.48,
"b": 403.92
},
"text": "Condition: Direct loan reconciliations between the Common Origin and Disbursement website (COD), G5, and student accounts did not have evidence of being reviewed."
},
{
"id": "p137.13",
"order": 13,
"type": "text",
"bbox": {
"l": 34.32,
"t": 391.92,
"r": 244.32,
"b": 378.72
},
"text": "Status: See current year finding 2024-014"
},
{
"id": "p137.14",
"order": 14,
"type": "text",
"bbox": {
"l": 33.36,
"t": 365.04,
"r": 555.36,
"b": 338.4
},
"text": "Reason for finding's recurrence: Turnover in student financial aid, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
"id": "p137.15",
"order": 15,
"type": "text",
"bbox": {
"l": 33.84,
"t": 324.72,
"r": 375.36,
"b": 311.28
},
"text": "Corrective Action: See the University's 2024 Corrective Action Plan."
},
{
"id": "p137.16",
"order": 16,
"type": "heading",
"bbox": {
"l": 34.08,
"t": 286.56,
"r": 354.96,
"b": 273.36
},
"text": "2023-021 Federal Perkins Loan Program Third-Party Servicer",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p137.17",
"order": 17,
"type": "text",
"bbox": {
"l": 34.08,
"t": 261.36,
"r": 528.96,
"b": 247.68
},
"text": "Condition: There is no oversight or review of the controls at the third-party servicer by the University."
},
{
"id": "p137.18",
"order": 18,
"type": "text",
"bbox": {
"l": 34.32,
"t": 236.16,
"r": 245.04,
"b": 222.24
},
"text": "Status: See current year finding 2024-015"
},
{
"id": "p137.19",
"order": 19,
"type": "text",
"bbox": {
"l": 33.6,
"t": 208.8,
"r": 554.88,
"b": 181.92
},
"text": "Reason for finding's recurrence: Turnover in student financial aid, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
"id": "p137.20",
"order": 20,
"type": "text",
"bbox": {
"l": 33.84,
"t": 168.72,
"r": 375.36,
"b": 155.04
},
"text": "Corrective Action: See the University's 2024 Corrective Action Plan."
}
],
"excluded_furniture": {
"first": [],
"last": []
}
}
Page 138
22 item(s)
JSON
header (1)
heading (5)
text (16)
1 · HEADER
2 · TEXT
3 · TEXT
4 · TEXT
5 · TEXT
6 · HEADING
7 · TEXT
8 · TEXT
9 · HEADING
10 · TEXT
11 · TEXT
12 · HEADING
13 · TEXT
14 · TEXT
15 · TEXT
16 · TEXT
17 · HEADING
18 · TEXT
19 · TEXT
20 · HEADING
21 · TEXT
22 · TEXT
Page 138 JSON
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"items": [
{
"id": "p138.1",
"order": 1,
"type": "header",
"bbox": {
"l": 34.08,
"t": 742.56,
"r": 325.2,
"b": 729.36
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"text": "2023-022 Federal Perkins Loan Program Reconciliation",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p138.2",
"order": 2,
"type": "text",
"bbox": {
"l": 34.08,
"t": 716.64,
"r": 559.92,
"b": 690.48
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"text": "Condition: The University did not reconcile the Perkins Loan Program funds that are recorded on the University's accounting records to the third-party servicer's report. There was also no review of the process."
},
{
"id": "p138.3",
"order": 3,
"type": "text",
"bbox": {
"l": 33.84,
"t": 679.2,
"r": 244.8,
"b": 665.76
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"text": "Status: See current year finding 2024-016"
},
{
"id": "p138.4",
"order": 4,
"type": "text",
"bbox": {
"l": 33.84,
"t": 651.6,
"r": 555.36,
"b": 625.2
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"text": "Reason for finding's recurrence: Turnover in student financial aid, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
"id": "p138.5",
"order": 5,
"type": "text",
"bbox": {
"l": 33.84,
"t": 611.76,
"r": 375.12,
"b": 598.8
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"text": "Corrective Action: See the University's 2024 Corrective Action Plan."
},
{
"id": "p138.6",
"order": 6,
"type": "heading",
"bbox": {
"l": 33.84,
"t": 573.36,
"r": 419.04,
"b": 560.4
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"text": "2023-023 Fiscal Operations Report and Application to Participate (FISAP)",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
},
{
"id": "p138.7",
"order": 7,
"type": "text",
"bbox": {
"l": 34.08,
"t": 548.4,
"r": 392.64,
"b": 535.2
},
"text": "Condition: The University did not maintain proper support for the FISAP."
},
{
"id": "p138.8",
"order": 8,
"type": "text",
"bbox": {
"l": 34.56,
"t": 522.72,
"r": 215.52,
"b": 509.76
},
"text": "Status: Corrective action was taken."
},
{
"id": "p138.9",
"order": 9,
"type": "heading",
"bbox": {
"l": 34.32,
"t": 485.28,
"r": 200.4,
"b": 472.32
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"text": "2023-024 240 Day Escheatment",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p138.10",
"order": 10,
"type": "text",
"bbox": {
"l": 34.08,
"t": 459.36,
"r": 569.76,
"b": 433.44
},
"text": "Condition: During our testing of refund checks, we noted student refunds of Title IV federal financial aid were outstanding more than 240 days."
},
{
"id": "p138.11",
"order": 11,
"type": "text",
"bbox": {
"l": 33.6,
"t": 421.68,
"r": 477.6,
"b": 408.48
},
"text": "Status: Corrective action plan is in-progress. Expected Completion Date: March 31, 2026."
},
{
"id": "p138.12",
"order": 12,
"type": "heading",
"bbox": {
"l": 33.84,
"t": 396.72,
"r": 190.8,
"b": 383.28
},
"text": "2023-025 Procurement Policy",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p138.13",
"order": 13,
"type": "text",
"bbox": {
"l": 34.08,
"t": 371.28,
"r": 532.32,
"b": 344.88
},
"text": "Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance."
},
{
"id": "p138.14",
"order": 14,
"type": "text",
"bbox": {
"l": 34.08,
"t": 333.36,
"r": 243.6,
"b": 319.68
},
"text": "Status: See current year finding 2024-011"
},
{
"id": "p138.15",
"order": 15,
"type": "text",
"bbox": {
"l": 33.6,
"t": 306,
"r": 555.12,
"b": 279.36
},
"text": "Reason for finding's recurrence: Turnover in student financial aid, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
"id": "p138.16",
"order": 16,
"type": "text",
"bbox": {
"l": 33.84,
"t": 265.68,
"r": 375.36,
"b": 252
},
"text": "Corrective Action: See the University's 2024 Corrective Action Plan."
},
{
"id": "p138.17",
"order": 17,
"type": "heading",
"bbox": {
"l": 34.08,
"t": 227.76,
"r": 232.56,
"b": 214.56
},
"text": "2023-026 Suspension and Debarment",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p138.18",
"order": 18,
"type": "text",
"bbox": {
"l": 33.84,
"t": 202.8,
"r": 536.64,
"b": 176.88
},
"text": "Condition: The University did not maintain records obtained from applying suspension and debarment procedures."
},
{
"id": "p138.19",
"order": 19,
"type": "text",
"bbox": {
"l": 34.08,
"t": 164.4,
"r": 215.52,
"b": 151.44
},
"text": "Status: Corrective action was taken."
},
{
"id": "p138.20",
"order": 20,
"type": "heading",
"bbox": {
"l": 34.08,
"t": 126.48,
"r": 228.24,
"b": 113.52
},
"text": "2023-027 Supporting Documentation",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p138.21",
"order": 21,
"type": "text",
"bbox": {
"l": 34.08,
"t": 100.8,
"r": 550.32,
"b": 75.12
},
"text": "Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained."
},
{
"id": "p138.22",
"order": 22,
"type": "text",
"bbox": {
"l": 34.32,
"t": 63.12,
"r": 215.04,
"b": 50.16
},
"text": "Status: Corrective action was taken."
}
],
"excluded_furniture": {
"first": [],
"last": []
}
}
Page 139
19 item(s)
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heading (4)
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1 · HEADING
2 · TEXT
3 · TEXT
4 · TEXT
5 · TEXT
6 · HEADING
7 · TEXT
8 · TEXT
9 · HEADING
10 · TEXT
11 · TEXT
12 · TEXT
13 · TEXT
14 · HEADING
15 · TEXT
16 · TEXT
17 · TEXT
18 · TEXT
19 · TEXT
Page 139 JSON
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"order": 1,
"type": "heading",
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"t": 742.08,
"r": 285.36,
"b": 729.12
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"text": "2023-028 Property and Equipment",
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"order": 2,
"type": "text",
"bbox": {
"l": 33.84,
"t": 716.64,
"r": 575.04,
"b": 690.24
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"text": "Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets."
},
{
"id": "p139.3",
"order": 3,
"type": "text",
"bbox": {
"l": 33.84,
"t": 678.96,
"r": 244.8,
"b": 665.52
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"text": "Status: See current year finding 2024-010"
},
{
"id": "p139.4",
"order": 4,
"type": "text",
"bbox": {
"l": 34.08,
"t": 651.6,
"r": 537.36,
"b": 625.2
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"text": "Reason for finding's recurrence: Turnover in the finance area, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
"id": "p139.5",
"order": 5,
"type": "text",
"bbox": {
"l": 34.08,
"t": 611.28,
"r": 375.12,
"b": 598.32
},
"text": "Corrective Action: See the University's 2024 Corrective Action Plan."
},
{
"id": "p139.6",
"order": 6,
"type": "heading",
"bbox": {
"l": 34.32,
"t": 572.88,
"r": 228.72,
"b": 560.16
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"text": "2023-029 Supporting Documentation",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
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{
"id": "p139.7",
"order": 7,
"type": "text",
"bbox": {
"l": 34.08,
"t": 547.92,
"r": 549.84,
"b": 522.96
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"text": "Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained."
},
{
"id": "p139.8",
"order": 8,
"type": "text",
"bbox": {
"l": 34.32,
"t": 509.52,
"r": 215.04,
"b": 497.28
},
"text": "Status: Corrective action was taken."
},
{
"id": "p139.9",
"order": 9,
"type": "heading",
"bbox": {
"l": 34.32,
"t": 472.08,
"r": 253.92,
"b": 458.88
},
"text": "2023-030 Annual and Quarterly Reporting",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p139.10",
"order": 10,
"type": "text",
"bbox": {
"l": 34.32,
"t": 446.64,
"r": 466.08,
"b": 433.2
},
"text": "Condition: Annual and quarterly reports were not adhering to compliance requirements."
},
{
"id": "p139.11",
"order": 11,
"type": "text",
"bbox": {
"l": 34.32,
"t": 421.68,
"r": 244.32,
"b": 408.72
},
"text": "Status: See current year finding 2024-017"
},
{
"id": "p139.12",
"order": 12,
"type": "text",
"bbox": {
"l": 34.08,
"t": 394.08,
"r": 554.64,
"b": 368.16
},
"text": "Reason for finding's recurrence: Turnover in student financial aid, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
"id": "p139.13",
"order": 13,
"type": "text",
"bbox": {
"l": 33.84,
"t": 354,
"r": 375.12,
"b": 341.04
},
"text": "Corrective Action: See the University's 2024 Corrective Action Plan."
},
{
"id": "p139.14",
"order": 14,
"type": "heading",
"bbox": {
"l": 34.08,
"t": 315.84,
"r": 254.88,
"b": 302.64
},
"text": "2023-031 Single Audit Report Submission",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p139.15",
"order": 15,
"type": "text",
"bbox": {
"l": 34.08,
"t": 290.88,
"r": 492.96,
"b": 277.44
},
"text": "Condition: The University did not submit the single audit report package by the required time."
},
{
"id": "p139.16",
"order": 16,
"type": "text",
"bbox": {
"l": 34.32,
"t": 265.44,
"r": 244.32,
"b": 252.24
},
"text": "Status: See current year finding 2024-019"
},
{
"id": "p139.17",
"order": 17,
"type": "text",
"bbox": {
"l": 33.84,
"t": 238.32,
"r": 561.36,
"b": 211.92
},
"text": "Reason for finding's recurrence: Turnover in student financial aid and finance, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
"id": "p139.18",
"order": 18,
"type": "text",
"bbox": {
"l": 34.08,
"t": 198.24,
"r": 375.36,
"b": 184.8
},
"text": "Corrective Action: See the University's 2024 Corrective Action Plan."
},
{
"id": "p139.19",
"order": 19,
"type": "text",
"bbox": {
"l": 34.32,
"t": 172.08,
"r": 576.48,
"b": 146.16
},
"text": "If the Department of Health and Human Services has questions regarding this schedule, please contact Dr. Heather Bigard, Vice-President of Finance and Administration at 502-597-5075."
}
],
"excluded_furniture": {
"first": [],
"last": []
}
}