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doc16531 KSU-2022-FINAL.pdf
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"text": "KENTUCKY STATE UNIVERSITY"
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"text": "(A COMPONENT UNIT OF THE COMMONWEALTH OF KENTUCKY)\nFRANKFORT, KENTUCKY",
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"text": "SINGLE AUDIT"
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"text": "FINANCIAL STATEMENTS\nTABLE OF CONTENTS\nJUNE 30, 2022",
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"text": "REPORT OF INDEPENDENT AUDITORS.....1\nMANAGEMENT'S DISCUSSION AND ANALYSIS.....5\nBASIC FINANCIAL STATEMENTS\n\nKENTUCKY STATE UNIVERSITY\nSTATEMENT OF NET POSITION.....19\n\nKENTUCKY STATE UNIVERSITY FOUNDATION, INC.\nSTATEMENT OF FINANCIAL POSITION.....21\n\nKENTUCKY STATE UNIVERSITY\nSTATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION.....22\n\nKENTUCKY STATE UNIVERSITY FOUNDATION, INC.\nSTATEMENT OF ACTIVITIES.....24\n\nKENTUCKY STATE UNIVERSITY\nSTATEMENT OF CASH FLOWS.....25\n\nKENTUCKY STATE UNIVERSITY\nNOTES TO THE FINANCIAL STATEMENTS.....27\n\nREQUIRED SUPPLEMENTARY INFORMATION\n\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY AND SCHEDULE OF UNIVERSITY'S CONTRIBUTIONS\nKENTUCKY EMPLOYEES RETIREMENT SYSTEM.....89\nKENTUCKY TEACHERS' RETIREMENT SYSTEM.....92\n\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET OPEB LIABILITY AND SCHEDULE OF UNIVERSITY'S CONTRIBUTIONS\nKENTUCKY EMPLOYEES RETIREMENT SYSTEM.....95\nKENTUCKY TEACHERS' RETIREMENT SYSTEM.....98\n\nSUPPLEMENTARY INFORMATION\n\nSCHEDULE OF EXPENDITURES OF FEDERAL AWARDS.....100\nNOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARD.....106",
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"text": "FINANCIAL STATEMENTS\nTABLE OF CONTENTS (CONTINUED)\nJUNE 30, 2022",
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"text": "INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS.....107\n\nINDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH THE UNIFORM GUIDANCE.....109\n\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS.....113\n\nPRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COSTS.....135",
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"text": "Blue & Co., LLC / 250 West Main Street, Suite 2900 / Lexington, KY 40507\nmain 859.253.1100 fax 859.253.1384 email blue@blueandco.com",
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"text": "To the Members of the Board of Regents\nKentucky State University\nFrankfort, Kentucky"
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"text": "We have audited the accompanying financial statements of the business-type activities and discretely presented component unit of Kentucky State University (the University), a component unit of the Commonwealth of Kentucky, as of and for the year ending June 30, 2022, and the related notes to the financial statements, which comprise the University's basic financial statements as listed in the table of contents."
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"text": "In our opinion, based on our audit and the report of other auditors, the financial statements referred to above present fairly, in all material respects, the respective financial position of the business-type activities and the aggregate discretely presented component unit of the University as of June 30, 2022, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America."
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"text": "We did not audit the financial statements of Kentucky State University Foundation, Inc., which represents the entire discretely presented component unit of the University. Those financial statements were audited by other auditors whose report thereon has been furnished to us, and our opinion, insofar as it relates to the amounts included for Kentucky State University Foundation, Inc., is based solely on the report of the other auditors."
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"text": "We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report."
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"text": "We are required to be independent of the University and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions."
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"text": "As described in Note 1 to the financial statements, the University adopted Government Accounting Standards Board Statement No. 87 – Leases and Statement No. 89 – Accounting for Interest Cost Incurred before the End of a Construction Period. Our opinions are not modified with respect to these matters."
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"text": "Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error."
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"text": "In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the University's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter."
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"text": "Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. 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 generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgement made by a reasonable user based on the financial statements."
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"text": "In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:"
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"text": "Identify and assess the risks of material misstatement of the financial statements, 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 amounts and disclosures in the financial statements."
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"text": "Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the University's internal control. 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, 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 on pages 5 through 18, the Schedule of the University’s proportionate Share of the Net Pension Liability on pages 89, 90, 92, and 93 the Schedule of the University’s Pension Contributions on pages 91 and 94, the Schedule of the University’s Proportionate Share of the Net OPEB Liability on pages 95, 96, and 98, and the Schedule of the University’s OPEB Contributions on pages 97 and 99 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 auditing standards generally accepted in the United States of America, 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": "Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the University's basic financial statements. The accompanying schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awar; is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the basic financial statements as a whole."
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"text": "In accordance with Government Auditing Standards, we have also issued our report dated April 15, 2024, 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 (the University) financial statements provide an overview of the financial position and activities of the University for the year ended June 30, 2022, with comparative information for the year ended June 30, 2021. This discussion has been prepared by management and should be read in conjunction with the financial statements and the notes thereto, which follow this section. The financial statements and related notes and this discussion and analysis are the responsibility of management."
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"text": "Nonexpendable restricted net position represents amounts, which must be maintained in perpetuity. Expendable restricted net position includes private grants and contributions restricted for specific purposes and accumulated earnings on endowment assets. The expendable portion of net position decreased 2.9 million due to a decrease in the market value of securities."
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"text": "Total operating revenues were $51.2 million for the year ended June 30, 2022, as compared with $48.7 million in fiscal year 2021. The primary components of operating revenue were federal, state, and local grants and contracts of $26.3 million (51.4%), student tuition and fees (net of scholarships) of $16.7 million (33%) and auxiliary services and other revenues of $7.1 million (14%). Fiscal year 2022 net student tuition and fees revenue increased by $1.2 million compared to fiscal year 2021. Fiscal year 2022 grants and contracts revenue increased $1.9 million compared to fiscal year 2021 due to increased awards and spending. Fiscal year 2022 auxiliary services and other revenue decreased by $0.3 million compared to fiscal year 2021. Refer to Figure 1 for the two-year trend of the operating revenues as a percent to total operating revenues and revenue by category."
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"text": "Operating expenses totaled $78.5 million, a decrease of $1.3 million from last year. Of this amount, $47.6 million (52.8%) was expended directly for the primary mission of the University – instruction (9.2%), research (9.8%), student services (8.5%), student aid (16.0%), and public service (9.2%). Instruction is the main component of Primary Mission expenses amounting to $7.2 million in fiscal year 2022 or 9.2%. Refer to Figure 2 for the operating expenses categorized into the Primary Mission of the University."
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"text": "For the year ended June 30, 2022, student aid expenses totaled $12.6 million and scholarship allowances totaled $3.5 million. The University had an overall decrease in institutional support of $1.1 million and an increase in student aid of $2.6 million. This increase was due to additional federal funds supported expenditures related to COVID-19. The large expenditures in the primary areas of instruction, research, and student services, in conjunction with minimal increases to fixed cost areas, confirms the University resource allocations are clearly aligned with the University's strategic priorities to support academic and student excellence."
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"text": "The net loss from operations for the year amounted to ($27.4) million. Nonoperating revenues, net of expenses, amounted to $27.5 million, resulting in an increase of net position of $0.3 million for the year. Nonoperating revenues include state appropriations of $27.9 million and nonoperating federal grants and contracts of $5.5 million."
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"text": "Kentucky State University is a component unit of the Commonwealth of Kentucky."
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"text": "Statement of Cash Flows",
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"text": "The Statement of Cash Flows presents information related to the University's cash inflows and outflows summarized by operating activities, noncapital financing activities, capital financing activities and investing activities. The primary purpose of the Statement of Cash Flows is to provide information about the cash receipts and cash payments made by the University during the year, to allow financial statement readers to assess the University's ability to generate future net cash flows, its ability to meet obligations as they become due and its possible need for external financing."
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"text": "Condensed Statement of Cash Flows",
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"text": "Cash (used) provided by:\nOperating activities\nNon-capital financing activities\nCapital and related financing activities\nInvesting activities\nCash and cash equivalents, beginning year\nCash and cash equivalents, end of year",
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"text": "2022\n$ (35,632,162)\n51,337,898\n14,557,215\n(227,001)\n1,755,510\n$ 31,791,460",
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"text": "2021\n$ (31,847,180)\n33,441,957\n(3,656,280)\n671,159\n3,145,854\n$ 1,755,510",
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"text": "Major sources of cash received from operating activities are student tuition and fees of $16.2 million and grants and contracts of $27.2 million. Major uses of cash for operating activities were payments to employees for salaries and benefits of $44.0 million and to vendors and contractors of $30.7 million."
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Page 17
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"text": "KENTUCKY STATE UNIVERSITY\nMANAGEMENT'S DISCUSSION AND ANALYSIS (CONTINUED)\nJUNE 30, 2022",
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"text": "Noncapital financing activities included state appropriations from the Commonwealth of Kentucky of $27.9 million, and a $23.0 million zero in stabilization funds from the Council on Postsecondary Education (the Council) as described in Note 8."
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"text": "Capital and related financing activities include purchases and payments of $14.6 million expended for construction and acquisition of capital assets and for principal and interest payments on the retirement of the University's bonds and other capital related debt."
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"text": "State appropriations represent approximately 35.0% of all operating and nonoperating revenues. The level of state support is a key factor influencing the University's overall financial condition. State appropriation is unrestricted to revenue and is included as nonoperating revenue. State appropriations are used to support payroll and benefits for University employees."
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"text": "The following table details the University's grant and contract revenue for fiscal years ended June 30, 2022 and 2021."
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"text": "Federal grants and contracts, operating\nFederal grants and contracts, non-operating\nState grants and contracts\nCapital grants\nTotal grants and contracts",
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"text": "$ 24,969,290\n5,452,298\n1,342,450\n155,200\n$ 31,919,238",
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"text": "$ 22,544,984\n5,440,604\n1,868,726\n-0-\n$ 29,854,314",
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"text": "The University continues to face financial challenges to maintain and upgrade its capital assets including its infrastructure, buildings, and grounds. A combination of revenue sources fund the University's investment in capital improvements. Those include appropriations provided by the Commonwealth of Kentucky as well as $58.0 million in financing from sale of certificates of participation as described in Note 2. Construction in progress consists primarily of renovations to Hunter Hall, repairing and paving of farm roads, replacement of exterior stairs at the Bell"
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"text": "Gymnasium, repairs to campus roofs, and the construction of a new residence hall. The projects are projected to be completed in fiscal year 2023. The remaining estimated costs to complete the projects is $690,000 for Hunter Hall renovations, $112,000 for the Replace Exterior Stairs Bell Gymnasium project, $4.8 million for repairs to campus roofs through the Roof Repair and Replacement Pool project, and $17.0 million for the New Residence Hall project."
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"text": "The Hunter Hall Renovation project is federally funded by a $2.3 million facilities grant from the U.S. Department of Agriculture. The Replace Exterior Stairs Bell Gymnasium project is being funded by the asset preservation pool funds as described in the Economic Factors Impacting Future Periods section within this Management Discussion and Analysis section of this report. The Roof Repair and Replacement Pool project is being funded by an appropriated $5.0 million. This funding is created through Kentucky State Property and Buildings Commission (SPBC) by the issuance of revenue bonds that will finance construction projects. The debt service on the revenue bonds is subject to appropriations for lease payments by the General Assembly. The University will not be funding this project with their own capital. The New Residence Hall project is funded by the issuance of certificates of participation notes as described in Note 8."
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"text": "Capital assets, net of accumulated depreciation, totaled $126.9 million at June 30, 2022, an increase of $31.7 million. Capital assets as of June 30, 2022 and significant changes in capital assets during the year are as follows:"
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"text": "University management continues its strategic mission to uniquely position Kentucky State University as Kentucky's small public liberal arts institution of excellence for the citizens of the Commonwealth and for advancing higher education in Kentucky by inspiring innovation, growing leaders, and advancing Kentucky. Executive management continues to collaborate with the Council to address the needs of the Commonwealth and believes it is positioning the University to become a strong, financially viable and efficient institution of higher learning. Future economic factors impacting Kentucky State University include the following known facts:"
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"text": "Land Grant – Kentucky State University continues to fulfill its mission as a land grant institution providing innovative research opportunities on its research vessel, the Kentucky River Thorobred and community-based extension through the Rosenwald Center for Families and Children."
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"text": "- Kentucky House Bill 1 was passed by the 2022 Regular Session of the Kentucky General Assembly provides a state expenditure plan for the 2022-24 biennium. The University was appropriated $28,165,600 for fiscal year 2023. House Bill 1 Part II(I)(1), the executive branch budget bill that passed in the regular session of 2022, includes a $683.5 million asset preservation pool in General Fund-supported bond funds. The asset preservation pool provides funding for individual asset preservation, renovation, and maintenance projects at Kentucky's public postsecondary institutions in education, general, and state-owned and operated residential housing facilities. The Council will oversee the use of the funds received from the asset preservation pool. The University been allocated $8,039,000 and $8,039,000 for fiscal years ending June 30, 2023, and June 30, 2024, respectively from the asset preservation pool. The University is required to match 15% of the funding which will result in $1,206,000 and $1,206,000 for fiscal years ending June 30, 2023, and June 30, 2024, respectively."
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"text": "This report is designed to provide our stakeholders with information needed to understand Kentucky State University's financial condition and results of operations for the fiscal year ended June 30, 2022. For questions about this report or for additional financial information, contact Kentucky State University, Chief Financial Officer, Vicki Dunaway, at 400 East Main Street, ASB Suite 433A, Frankfort, KY 40601."
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Page 24
30 item(s)
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"text": "(1,488,794)\n12,155,499\n2,376\n$ 10,669,081",
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Page 28
24 item(s)
JSON
footer (2)
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23 · FOOTER
24 · FOOTER
Page 28 JSON
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"text": "$ 16,204,975\n27,189,225\n(30,735,211)\n(44,003,882)\n(12,434,450)\n26,937",
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"text": "State appropriations\nGrants and contracts\nDraws on line of credit\nDraws on HB 250 stabilization funding\nRetirement of line of credit\nNet cash provided by non-capital financing activities",
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"text": "27,885,600\n5,452,298\n2,500,000\n23,000,000\n(7,500,000)\n51,337,898",
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"text": "155,200\n(37,310,576)\n56,599,613\n(1,369,602)\n(2,922,971)\n(594,449)\n14,557,215",
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"r": 524.42164,
"b": 217.68032700000003
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"text": "(4,071,723)\n575,120\n3,269,602\n(227,001)",
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"text": "30,035,950\n1,755,510\n$ 31,791,460",
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Page 29
36 item(s)
JSON
footer (2)
heading (3)
list (1)
list_item (25)
table (1)
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1 · HEADING
2 · HEADING
3 · HEADING
4 · LIST
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30 · TABLE
31
32
33
34
35 · FOOTER
36 · FOOTER
Page 29 JSON
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"text": "Changes in assets and liabilities:"
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"text": "Accounts receivable, net (428,925)"
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"id": "p29.4.8",
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"type": "list_item",
"bbox": {
"l": 138.122444,
"t": 530.696486,
"r": 519.219224,
"b": 516.731734
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"text": "Grants receivable, net (580,875)"
},
{
"id": "p29.4.9",
"order": 13,
"type": "list_item",
"bbox": {
"l": 138.122444,
"t": 514.2576710000001,
"r": 515.621888,
"b": 500.292918
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"text": "Loans receivable, net 26,937"
},
{
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"order": 14,
"type": "list_item",
"bbox": {
"l": 138.122444,
"t": 498.41914,
"r": 519.219224,
"b": 484.454388
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"text": "Accounts payable and accrued liabilities (2,834,366)"
},
{
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"order": 15,
"type": "list_item",
"bbox": {
"l": 138.122444,
"t": 482.698607,
"r": 519.219224,
"b": 468.733854
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"text": "Other noncurrent liabilities (715,335)"
},
{
"id": "p29.4.12",
"order": 16,
"type": "list_item",
"bbox": {
"l": 138.122444,
"t": 466.977447,
"r": 519.219224,
"b": 453.012695
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"text": "Due to state investment pool (4,168,253)"
},
{
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"order": 17,
"type": "list_item",
"bbox": {
"l": 99.36,
"t": 453.28,
"r": 524.16,
"b": 437.36
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"text": "Compensated absences 711,928",
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}
},
{
"id": "p29.4.14",
"order": 18,
"type": "list_item",
"bbox": {
"l": 99.36,
"t": 437.36,
"r": 524.16,
"b": 421.43
},
"text": "Unearned revenue 1,422,338",
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}
},
{
"id": "p29.4.15",
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"type": "list_item",
"bbox": {
"l": 138.122444,
"t": 419.69785,
"r": 519.219224,
"b": 405.733097
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"text": "Federal grants refundable (68,858)"
},
{
"id": "p29.4.16",
"order": 20,
"type": "list_item",
"bbox": {
"l": 99.36,
"t": 405.5,
"r": 524.16,
"b": 389.58
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"text": "Deposits (5,933)",
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}
},
{
"id": "p29.4.17",
"order": 21,
"type": "list_item",
"bbox": {
"l": 138.122444,
"t": 388.140727,
"r": 515.621888,
"b": 374.175975
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"text": "Claims and judgements payable 200,000"
},
{
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"order": 22,
"type": "list_item",
"bbox": {
"l": 138.122444,
"t": 372.418284,
"r": 515.621888,
"b": 358.453531
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"text": "Deferred outflows - pension 1,745,049"
},
{
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"order": 23,
"type": "list_item",
"bbox": {
"l": 138.122444,
"t": 372.418284,
"r": 515.621888,
"b": 358.453531
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"text": "Deferred outflows - OPEB 528,834"
},
{
"id": "p29.4.20",
"order": 24,
"type": "list_item",
"bbox": {
"l": 138.122444,
"t": 341.579443,
"r": 515.621888,
"b": 327.614691
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"text": "Deferred inflows - pension 4,111,760"
},
{
"id": "p29.4.21",
"order": 25,
"type": "list_item",
"bbox": {
"l": 138.122444,
"t": 341.579443,
"r": 515.621888,
"b": 327.614691
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"text": "Deferred inflows - OPEB 2,316,701"
},
{
"id": "p29.4.22",
"order": 26,
"type": "list_item",
"bbox": {
"l": 138.122444,
"t": 310.019096,
"r": 519.219224,
"b": 296.054343
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"text": "Net OPEB asset (11,750)"
},
{
"id": "p29.4.23",
"order": 27,
"type": "list_item",
"bbox": {
"l": 138.122444,
"t": 294.299846,
"r": 519.219224,
"b": 280.335094
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"text": "Net pension liability (15,396,228)"
},
{
"id": "p29.4.24",
"order": 28,
"type": "list_item",
"bbox": {
"l": 138.122444,
"t": 278.577402,
"r": 519.219224,
"b": 264.61265000000003
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"text": "Net OPEB liability (3,221,346)"
},
{
"id": "p29.4.25",
"order": 29,
"type": "list_item",
"bbox": {
"l": 310.948845,
"t": 688.378913,
"r": 361.816446,
"b": 674.41416
},
"text": "Net cash used for operating activities $ (35,632,162)"
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]
},
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"id": "p29.5",
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"text": "Construction in progress financed by capital lease and placed into service in 2021",
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"text": "Reporting Entity: Kentucky State University (the University) is a component unit of the Commonwealth of Kentucky (the Commonwealth) and is included in the general-purpose financial statements of the Commonwealth. The Kentucky State University Foundation, Inc. (the Foundation) is a legally separate, tax-exempt organization supporting the University. The Foundation acts primarily as a fund-raising organization to supplement the resources that are available to the University in support of its programs. The Foundation's Board of Directors is self-perpetuating and consists of graduates and friends of the University. Although the University does not control the timing or amount of receipts from the Foundation, the majority of resources or income thereon that the Foundation holds and invests is restricted by the donors to the activities of the University. Because these restricted resources held by the Foundation can only be used by, or for the benefit of, the University, the Foundation is considered a component unit of the University and is discretely presented in the University's financial statements."
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"text": "Basis of Presentation: The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America as prescribed by the Governmental Accounting Standards Board (GASB), including Statement No. 34, Basic Financial Statements and Management's Discussion and Analysis for State and Local Governments, and Statement No. 35, Basic Financial Statements and Management's Discussion and Analysis of Public College and Universities, issued in June and November, 1999, respectively. The University reports as a Business Type Activity (BTA), as defined by GASB Statement No. 35. BTA's are those activities that are financed in whole or in part by fees charged to external parties for goods and services."
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"text": "- Net investment in capital assets: Capital assets, net of accumulated depreciation and outstanding principal balances of debt attributable to the acquisition, construction, or improvement of those assets."
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"text": "Nonexpendable – Net position subject to externally imposed stipulations that they be maintained permanently by the University. Such positions include the University's permanent endowment funds.",
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"text": "Accounts, Grants, and Loans Receivable, Net: Accounts receivables consist of tuition and fee charges, loans to students and amounts due from federal and state governments, nongovernmental sources, in connection with reimbursements of allowable expenses made pursuant to grants and contracts. Accounts receivables are recorded net of allowance for doubtful accounts."
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"text": "Endowment Funds: Kentucky State 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 as of June 30, 2022. 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."
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"text": "Certificates of Participation, Premiums, and Issuance Costs: 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: 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": "KENTUCKY STATE UNIVERSITY",
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"text": "NOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2022",
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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": "Compensated Absences: The liability and expense incurred for employee vacation and sick pay are recorded as accrued compensated absences in the statement of net position and as a component of compensation and benefit expense in the statement of revenues, expenses, and changes in net position."
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"text": "Unearned Revenue: Unearned revenue includes amounts received for tuition and fees prior to the end of the fiscal year but related to the subsequent reporting period. Unearned revenues also include amounts received from grant and contract sponsors and state deferred maintenance funds that have not yet been earned."
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"text": "Pensions and Other Postemployment Benefits (OPEB): 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": "Income Taxes: 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": "Restricted Asset Spending Policy: The 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": "Operating Activities: 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, in accordance with GASB Statement No. 35."
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"text": "Scholarship Discounts and Allowances: 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": "Federal Grants and Contracts: Per GASB Statement No. 24, pass-through grants should be reported as revenues and expenses in the financial statements if that entity has any administrative or direct financial involvement in the program. An entity has administrative involvement if it determines eligible secondary recipients or projects, even if using grantor-established criteria. Therefore, Pell Grants are considered nonexchange transactions and are recorded as nonoperating revenues in the accompanying financial statements."
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"text": "Use of Estimates: 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: 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, 2022, the Foundation made distributions of approximately $796,643 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 P.O. Box 4210, Frankfort, KY 40604."
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"text": "Recent Accounting Pronouncements Implemented: During fiscal year 2022, the University adopted the following accounting pronouncements."
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"text": "In June 2020, GASB issued Statement No. 87, Leases, which provided guidance regarding lease accounting. It establishes a single model for lease accounting based on the foundational principle that a lease is financing the right to use an underlying asset. It requires the University to recognize lease liabilities and the intangible right-to-use lease assets as lessee, and leases receivable and deferred inflows of resources as lessor. The provisions of the statement were effective for fiscal years beginning after December 15, 2019 (fiscal year 2021). Due to the COVID-19 pandemic, GASB issued Statement No. 95, Postponement of the Effective Dates of Certain Authoritative Guidance, extending the provisions of this statement by 18 months to fiscal year 2022. On July 1, 2021, the University adopted Governmental Accounting Standards Board (GASB) Statement No. 87 – Leases, which requires all leases that have a maximum possible term greater than 12 months to be recorded in the statement of net position. Previously, leases classified as operating leases were not recorded in the statement of net position. The University did not recognize any lessor contracts for the year ending June 30, 2022. Right-of-use assets and lease liabilities of $611,871 for lessee contracts, which were reported at present value using the University's incremental borrowing rate unless otherwise noted in the contract were recognized as of July 1, 2021. No prior period adjustment was necessary to implement this standard, and there was no effect on net position as of July 1, 2021."
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"text": "In June 2020, GASB issued Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans – an amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32, Issued June 2020: The objectives of this Statement are to (1) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution other postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred compensation plans (Section 457 plans) that meet the definition of a pension plan and for benefits provided through those plans. The University has implemented this standard in fiscal year 2022 with no material impact to its financial statements."
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"text": "GASB Statement No. 99, Omnibus 2022., Issued 04/22. The requirements related to extension of the use of LIBOR, accounting for SNAP distributions, disclosures of nonmonetary transactions, pledges of future revenues by pledging governments, clarification of certain provisions in Statement 34, as amended, and terminology updates related to Statement 53 and Statement 63 are effective upon issuance. The requirements related to leases, Public-Private Partnerships (PPPs), and Subscription-Based Information Technology Arrangements (SBITAs) are effective for fiscal years beginning after June 15, 2022, and all reporting periods thereafter. the requirements related to financial guarantees and the classification and reporting of derivative instruments within the scope of Statement 53 are effective for fiscal years beginning after June 15, 2023, and all reporting periods thereafter."
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"text": "GASB Statement No. 100, Accounting Changes and Error Corrections-An Amendment of GASB Statement No. 62, the primary objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. Effective for accounting changes and error corrections made in fiscal years beginning after June 15, 2023, and all reporting periods thereafter."
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"text": "GASB Statement No. 101, Compensated Absences (Issued 06/22) — The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures, effective for fiscal years beginning after December 15, 2023, and all reporting periods thereafter."
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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, 2022, the University had $22,241,572 held by trustee that are restricted for capital expenditures as described below in the certificates of participation section. At June 30, 2022, the University had petty cash funds totaling zero, and deposits as reflected by bank balances as follows:"
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"text": "Total cash insured by FDIC\nCash covered by collateral held by third-party custodian\nMaintained by Commonwealth of Kentucky, collateral held by the Commonwealth in the Commonwealth's name\nCash balance held at ARGI Investment Services\nTotal unrestricted cash and cash equivalents\nCash held by trustee for certificates of participation project",
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"text": "$ 250,000\n8,839,515\n219,064\n241,309\n9,549,888\n22,241,572\n$ 31,791,460",
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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": "NOTE 2 - CASH, CASH EQUIVALENTS, AND INVESTMENTS (CONTINUED)",
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"text": "The University has investments in Exchange-Traded Funds (ETF) totaling $12,884,432 as of June 30, 2022. Of this amount, ETF's totaling $2,174,539 has holdings primarily invested in fixed asset securities. The University has an investment management agreement with ARGI Investment Services, LLC (ARGI)."
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"text": "The University has the following recurring fair value measurements as of June 30, 2022:",
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"attrs": {
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},
{
"id": "p40.6.6",
"order": 12,
"type": "table_cell",
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"r": 185.263267,
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"text": "Exchange traded funds\nCorporate bonds\nGovernment bonds",
"attrs": {
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"col": 0,
"rowspan": 1,
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"type": "table_cell",
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"text": "$ 12,884,432\n4,270,927\n1,666,688\n$ 18,822,047",
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"type": "table_cell",
"bbox": {
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"text": "$ 12,884,432\n-0-\n-0-\n$ 12,884,432",
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"text": "$ -0-\n4,270,927\n1,666,688\n$ 5,937,615",
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"bbox": {
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"r": 527.485217,
"b": 461.298546
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"text": "$ -0-\n-0-\n-0-\n$ -0-",
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"rowspan": 1,
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"text": "All securities classified in level 1 of the fair value hierarchy are valued using prices quoted in active markets for those securities."
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"type": "text",
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"text": "Credit Risk: Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. The University does not have a formal policy to monitor counterparty credit risks."
},
{
"id": "p40.9",
"order": 19,
"type": "text",
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"text": "Interest Rate Risk: Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. The University does not have a formal policy to specifically limit investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates."
},
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"text": "Concentration of Credit Risk: Concentration of credit risk is the risk of loss attributed to the magnitude of a government's investment in a single issuer. The University does not have a formal policy for concentration of credit risk."
},
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"text": "Custodial Credit Risk: 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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"type": "footer",
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"text": "37.",
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Page 41
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2 · HEADER
3 · HEADING
4 · TEXT
5 · TABLE
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19 · TEXT
20 · TABLE
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Page 41 JSON
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"text": "$ 3,496,753\n(3,328,941)\n$ 167,812",
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"text": "$ 1,039,146\n(1,039,146)\n$ -0-",
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"text": "$ 2,947,804\n-0-\n$ 2,947,804",
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"text": "Land and improvements\nBuildings\nEquipment\nTransportation equipment\nLibrary holdings\nComputer software\nConstruction in progress\nTotal",
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"text": "Land and improvements\nBuildings\nEquipment\nTransportation equipment\nLibrary holdings\nComputer software\nTotal\nCapital assets, net",
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"text": "Construction in progress consists primarily of renovations to Hunter Hall, repairing and paving of farm roads, replacement of exterior stairs at the Bell Gymnasium, repairs to campus roofs, and the construction of a new residence hall. The projects are projected to be completed in fiscal year 2023. The remaining estimated costs to complete the projects is $690,000 for Hunter Hall renovations, $112,000 for the Replace Exterior Stairs Bell Gymnasium project, $4.8 million for repairs to campus roofs through the Roof Repair and Replacement Pool project, and $17.0 million for the New Residence Hall project."
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"text": "ROU assets\nROU assets, net",
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"text": "-0-\n$ 611,871",
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"text": "209,064\n$ (209,064)",
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"text": "209,064\n$ 402,807",
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"text": "NOTE 5 - UNEARNED REVENUE",
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"text": "Unearned revenue consists of grants in the amount of $2,400,324 as of June 30, 2022."
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"text": "It is the University's policy to permit employees to accumulate earned but unused annual leave, compensatory leave, and sick pay benefits. The policy of the Commonwealth of Kentucky is to only record the cost of annual and compensatory leave."
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"text": "Annual leave is accumulated at amounts ranging from 10.00 to 16.72 hours per month, determined by length of service, with maximum accumulations ranging from 35 to 40 days. The calendar year is the period used for determining accumulated leave. Compensatory leave is granted to authorized employees."
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"text": "Activity in the liability for accrued compensated absences during the year ended June 30, 2022, is summarized as follows:"
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Page 44
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Page 44 JSON
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"text": "Series 2021 COP\nSeries 2021 COP-premium\nHB 250 stabilization funding\nTotal long-term liabilities\nTotal",
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"text": "-0-\n-0-\n-0-\n-0-\n$ 17,678,567",
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"text": "49,190,000\n8,815,924\n23,000,000\n81,005,924\n$ 81,214,048",
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"text": "-0-\n509,196\n-0-\n509,196\n$ 1,696,764",
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"text": "-0-\n567,642\n-0-\n567,642\n$ 1,313,572",
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"text": "49,190,000\n7,739,086\n23,000,000\n79,929,086\n$ 95,882,279",
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Page 45
14 item(s)
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footer (1)
header (1)
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table (1)
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1 · HEADER
2 · HEADING
3 · HEADING
4 · TEXT
5 · HEADING
6 · TEXT
7 · TEXT
8 · TEXT
9 · TABLE
10
11
12
13
14 · FOOTER
Page 45 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2022",
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"text": "NOTE 8 – LONG-TERM LIABILITIES (CONTINUED)",
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"text": "House Bill 250 appropriated $23,000,000 in the year ended June 30, 2022, to 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 $5,000,000 revenue anticipation note outstanding as of June 30, 2021, as described in Note 7 as well as the University's liability to the state investment pool. The Council provided the stabilization funds to the University contingent on compliance with the management improvement plan. By November 1, 2025, the Council shall make recommendations to the Interim Joint Committee on Appropriations and Revenue for consideration by the General Assembly during the 2026 Regular Session for the terms and schedule for repayment of the funding beginning in fiscal year 2026-2027 based on ongoing monitoring of Kentucky State University's financial status. The repayment of the funding beginning in fiscal year 2027 will be determined at that time."
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"text": "General Receipt Bonds:",
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"text": "The outstanding General Receipts Bonds Series A Bonds have interest rates from 3.625% - 3.875%. The bonds mature through 2027. The reserve requirements for these issues have been fully funded as of June 30, 2022."
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"text": "The principal and interest repayment requirements relating to the outstanding bonds payable at June 30, 2022 are as follows:"
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"text": "Year ended\n30-June\n2023\n2024\n2025\n2026\n2027\nTotal",
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"text": "Principal\n$ 280,000\n290,000\n300,000\n310,000\n325,000\n$ 1,505,000",
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"text": "Total\n$ 338,319\n337,469\n336,231\n334,606\n337,594\n$ 1,684,219",
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Page 46
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"text": "KENTUCKY STATE UNIVERSITY",
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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 $269,940 as of June 30, 2022. These assets are pledged as collateral in an event of default."
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"text": "The principal and interest repayment requirements relating to the energy management system obligation payable at June 30, 2022 are as follows:"
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"text": "Year ended",
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"t": 429.52495,
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"text": "30-June\n2023\n2024\n2025\n2026\n2027\n2028-2036\nTotal",
"attrs": {
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"type": "table_cell",
"bbox": {
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"text": "Principal\n$ 470,414\n960,036\n986,224\n1,013,127\n1,040,764\n10,741,967\n$ 15,212,532",
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"r": 412.92096,
"b": 311.416297
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"text": "Interest\n$ 206,092\n392,978\n366,790\n339,887\n312,250\n1,435,164\n$ 3,053,161",
"attrs": {
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"col": 2,
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"bbox": {
"l": 445.435712,
"t": 429.52495,
"r": 497.513658,
"b": 311.416297
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"text": "Total\n$ 676,506\n1,353,014\n1,353,014\n1,353,014\n1,353,014\n12,177,131\n$ 18,265,693",
"attrs": {
"row": 0,
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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 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 2021 Certificates will be funded by monthly lease payments by the University to the Trustee through November 2056."
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"text": "The Certificates of Participation (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. As a result, this is not reported under GASB Statement 87, Leases. 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, 2022, are as follows:"
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"text": "Year ending\\n30-June\n2023\n2024\n2025\n2026\n2027\n2028 - 2032\n2033 - 2037\n2038 - 2042\n2043 - 2047\n2048 - 2052\n2053 - 2057\nTotal",
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"text": "Principal\n$-0-\n-0-\n1,030,000\n1,060,000\n1,095,000\n5,975,000\n6,715,000\n7,355,000\n8,010,000\n8,665,000\n9,285,000\n$49,190,000",
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"text": "Interest\n$2,046,150\n2,046,150\n2,011,817\n1,959,317\n1,905,150\n8,655,333\n7,294,183\n5,888,867\n4,348,200\n2,676,333\n876,000\n$39,707,500",
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"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
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"type": "table_cell",
"bbox": {
"l": 414.844487,
"t": 588.646376,
"r": 467.117404,
"b": 395.53631
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"text": "Total\n$2,046,150\n2,046,150\n3,041,817\n3,019,317\n3,000,150\n14,630,333\n14,009,183\n13,243,867\n12,358,200\n11,341,333\n10,161,000\n$88,897,500",
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"text": "The University has prepaid bond insurance and a premium in connection with the issuance of the certificates. The prepaid insurance costs and bond premiums will be amortized as follows:"
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"order": 11,
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"r": 465.12,
"b": 113.04
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"text": "Year ending\n30-June\n2023\n2024\n2025\n2026\n2027\n2028 - 2032\n2033 - 2037\n2038 - 2042\n2043 - 2047\n2048 - 2052\n2053 - 2057\nTotal",
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"text": "Prepaid\nInsurance\n$ 25,932\n25,932\n25,932\n25,932\n25,932\n129,660\n129,660\n129,660\n129,660\n129,660\n106,143\n$ 884,103",
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"text": "The University leases various copiers and printers from Ricoh for various departments, terms of these leases expire in various years through 2026. The University adopted GASB Statement No. 87, Leases, and recorded lease liabilities of $611,871 as of July 1, 2021. The lease liabilities are reported at the net present value using the discount rate as stated in the contract terms."
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"text": "$ 611,871",
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"text": "$ 177,550",
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"text": "$ 434,321",
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"text": "$ 186,074",
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"text": "Principal and interest on lease obligations for the next five fiscal years and in subsequent five-year fiscal periods as of June 30, 2022, are as follows:"
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"text": "Year ending\\n30-June\n2023\n2024\n2025\n2026",
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"text": "Payment\n$ 209,064\n209,060\n44,729\n5,820\n$ 468,673",
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"text": "Principal\n$ 186,074\n198,745\n43,798\n5,704\n$ 434,321",
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"text": "Interest\n$ 22,990\n10,315\n931\n116\n$ 34,352",
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"text": "NOTE 10 – DEFINED BENEFIT PENSION PLANS",
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"text": "Kentucky Employees' Retirement System - Defined Benefit Plan",
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"text": "Plan Description – 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."
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Page 49
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"text": "1.97% or 2.0% for those retiring with service for all months between 1/1998 and 1/1999.",
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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": "Rule of 87: Member must be at least age 57 and age plus earned service must equal 87 years at retirement to retire under this provision. Age 65 with 5 years of earned service. No month purchased calculations.",
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Page 50
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r1c1 (14%): “Final Compensation × Benefit Factor × Years of Service”
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"text": "Highest 3 fiscal years (must contain at least 24 months).\\nIncludes lumpsum compensation payments (before and at retirement).",
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"text": "3 highest salaries; each year must contain 12 months.\\nLump-sum compensation payments (before and at retirement) are not to be included in creditable compensation.",
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"text": "10 years or less = 1.30%.\\nGreater than 10 years, but no more than 20 years = 1.50%.\\nGreater than 20 years, but no more than 26 years = 2.25%.\\nGreater than 25 years = 2.50%",
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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 51
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"text": "Contributions - 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, 2022, University nonhazardous and hazardous employees were required to contribute 5 percent of their annual covered salary for retirement benefits for the year ended June 30, 2022."
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"text": "Nonhazardous and hazardous employees with a participation date after September 1, 2008, were required to contribute an additional 1 percent 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."
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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, 2022, at 10.10% (7.90% to the pension fund and 2.20% to the insurance fund). The unfunded liability cost is an actuarially accrued liability contribution based upon the actuarial valuation for fiscal year 2019 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 0.23208%, with 90% allocated to the pension fund and 10% allocated to the insurance fund. The University contributed $2,789,627 to the nonhazardous retirement plan; $376,345 for the normal cost contribution and $2,413,282 for the actuarially accrued liability contribution. Contributions of $68,421 were made by the University for the hazardous plan, for the year ended June 30, 2022, which was 100% of the required contributions for both retirement plans. $2,466,322 of the contribution was allocated to the nonhazardous KERS pension fund and $323,305 to the nonhazardous KERS insurance fund. All of the $68,421 contributed for the KERS Hazardous plan was allocated to pension benefits."
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"text": "Pension liabilities, pension expense, and deferred outflows of resources and deferred inflows of resources related to pensions - At June 30, 2022, the University reported a liability of $32,282,399 for its proportionate share of the nonhazardous net pension liability and $454,343 for hazardous."
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"text": "The net pension liability was measured as of June 30, 2021 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020, rolled-forward for June 30, 2021. The University's proportion of the net pension liability was based on actual contributions to the pension plan during the measurement period. At June 30, 2022, the University's proportion was 0.24 percent for nonhazardous and 0.11 percent for hazardous, respectively."
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"text": "For the year ended June 30, 2022, the University's actuarially calculated reduction to pension expense was $807,368 for nonhazardous and $29,389 for hazardous. At June 30, 2022, the University reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:"
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"text": "Changes in proportion and differences between employer contributions and proportionate share of contributions\nUniversity contributions subsequent to measurement date",
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"text": "197,404\n2,466,322\n$ 2,695,941",
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"text": "$ 19,981\n-0-\n-0-",
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"text": "Changes in proportion and differences between employer contributions and proportionate share of contributions\nUniversity contributions subsequent to measurement date",
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"t": 231.13541399999997,
"r": 441.12043,
"b": 185.77644799999996
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"text": "122,963\n68,421\n$ 211,365",
"attrs": {
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"text": "At June 30, 2022, the University reported $2,534,743 as deferred outflows of resources related to pensions resulting from University contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability in the following fiscal year. Deferred outflows"
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Page 53
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"text": "and deferred inflows of resources at June 30, 2022, related to pensions will be recognized in pension expense as follows:"
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"text": "Year ended\n30-June\n2023\n2024\n2025\n2026",
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"text": "Nonhazardous\n$ (5,616,423)\n(895,969)\n(157,377)\n(189,057)\n$ (6,858,826)",
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"text": "Actuarial assumptions - The total pension liability for KERS was determined by applying procedures to the actuarial valuation as of June 30, 2021, using the following actuarial assumptions, applied to all periods included in the measurement."
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"text": "Actuarial cost method\nAmortization method",
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"text": "Entry age normal\nLevel percent of pay",
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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 2013-2018, projected with the ultimate rates from MP-2014 mortality improvement scale using a base year of 2019. The mortality table used for the disabled members was PUB-2010 Disabled Mortality table, with a 4-year set-forward for both male and female rates, projected with the ultimate rates from the MP-2014 mortality improvement scale using a base year of 2010."
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"text": "Changes in Assumptions and Benefit Terms Since Prior Measurement Date – There have been no actuarial assumption or method changes since June 30, 2020. Senate Bill 169 passed during the 2021 legislative session increased the disability benefits for certain qualifying members who become “totally and permanently disabled” in the line of duty or because of a duty-related disability”. The Total Pension liability as of June 30, 2021, was determined using these updated assumptions."
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"text": "Target\nAllocation\n16.25 %\n16.25\n20.50\n15.00",
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"text": "Long-Term Nominal\nRate of Return\n5.70 %\n6.35\n0.00\n2.80",
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"text": "4.55",
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},
{
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"text": "Private Equity\nCash Equivalents\nTotal",
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"text": "7.00\n5.00\n100 %",
"attrs": {
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"col": 1,
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"type": "table_cell",
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"l": 498.607403,
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"r": 522.233327,
"b": 494.287208
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"text": "9.70\n(0.60)",
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"rowspan": 1,
"colspan": 1,
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"type": "table_cell",
"bbox": {
"l": 81.6016,
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"b": 257.422862
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"text": "Nonhazardous:\nAsset Class\nU.S. Equity\nInternational Equity\nCore Bonds\nSpecialty Credit/High Yield\nReal Estate\nReal Return\nPrivate Equity\nCash Equivalents\nTotal",
"attrs": {
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"type": "table_cell",
"bbox": {
"l": 293.1614,
"t": 428.159178,
"r": 375.797729,
"b": 257.422862
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"text": "Target\nAllocation\n21.75 %\n21.75\n10.00\n15.00\n10.00\n10.00\n10.00\n1.50\n100 %",
"attrs": {
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"r": 522.150021,
"b": 273.12401
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"text": "Long-Term Nominal\nRate of Return\n5.70 %\n6.35\n0.00\n2.80\n5.40\n4.55\n9.70\n(0.60)",
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"text": "Changes Since Measurement Date - There were no changes between the measurement date of the collective net pension liability and the employer's reporting date."
},
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"text": "Discount rate - 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"
},
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Page 56
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footer (1)
header (2)
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1 · HEADER
2 · HEADER
3 · HEADING
4 · TEXT
5 · TEXT
6 · TEXT
7 · TABLE
8
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16
17
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32 · HEADING
33 · TEXT
34 · FOOTER
Page 56 JSON
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"text": "KENTUCKY STATE UNIVERSITY",
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"text": "NOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2022",
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"text": "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 the Commonwealth of Kentucky contributes the actuarially determined contribution in all future years."
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"text": "Sensitivity of the University's proportionate share of the net pension liability to changes in the discount rate - 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, 2022:"
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"r": 408.828792,
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"text": "Current\nDiscount",
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"text": "1%\nIncrease",
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"text": "Nonhazardous:\nProportionate share of the",
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"col": 0,
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"col": 1,
"rowspan": 1,
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"text": "(6.25 %)",
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"text": "Collective Net Pension Liability",
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"col": 1,
"rowspan": 1,
"colspan": 1,
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"t": 409.120857,
"r": 422.161399,
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"col": 2,
"rowspan": 1,
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"t": 372.403085,
"r": 408.828792,
"b": 342.732096
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"text": "Current\nDiscount",
"attrs": {
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"col": 2,
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"t": 372.403085,
"r": 502.286633,
"b": 342.732096
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"text": "1%\nIncrease",
"attrs": {
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"col": 3,
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"b": 311.174143
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"text": "Hazardous:\nProportionate share of the",
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"col": 0,
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"col": 1,
"rowspan": 1,
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"colspan": 1,
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"col": 0,
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},
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"t": 309.399344,
"r": 327.756613,
"b": 295.451249
},
"text": "$ 622,091",
"attrs": {
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"col": 1,
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"colspan": 1,
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"bbox": {
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"r": 422.161399,
"b": 295.451249
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"text": "$ 454,343",
"attrs": {
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"col": 2,
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"colspan": 1,
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},
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"r": 516.600601,
"b": 295.451249
},
"text": "$ 318,247",
"attrs": {
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"text": "Kentucky Teachers' Retirement System - Defined Benefit Plan",
"attrs": {
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"level": 3
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"text": "Plan Description –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": "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.\\nAverage of the highest 3 annual salaries if age 55 with 27 or more years of service.\\nThe minimum annual service allowance for all members is $440 multiplied by credited service.",
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"text": "Average of the highest 5 annual salaries reduced 6% per year from the earlier of age 60 or the date 27 years of service would have been completed.\\nAverage of the highest 3 annual salaries if age 55 with 27 or more years of service.\\nThe 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.\\nUniversity members: 2.0% for each year of 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": "Contributions - 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, 2022, University employees were required to contribute 8.185% of their annual covered salary for retirement benefits. The University was contractually required to contribute 15.87% (14.06% allocated to pension, 1.78% allocated to medical insurance, and 0.03% allocated to life insurance) of covered payroll for the year ended June 30, 2022. 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 ending June 30, 2022 was $1,865,254 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 $2,035,556 for the year ending June 30, 2022."
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"text": "Commonwealth of Kentucky's proportionate share of the net pension liability associated with the University",
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"text": "The net pension liability was measured as of June 30, 2021 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020. 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, 2019, through June 30, 2020. At June 30, 2022, the University's proportion was 0.16 percent and the Commonwealth's proportion was 0.17 percent."
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"text": "For the year ended June 30, 2022, the University was allocated a reduction of pension expense of $8,467,742 including $3,230,611 for support provided by the Commonwealth. At June 30, 2022, the University reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:"
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"text": "$-0-\n3,793,173\n(417,774)",
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"text": "$5,467,578\n1,958,152\n200,892",
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"text": "Changes in proportion and differences between employer contributions and proportionate share of contributions\nContributions subsequent to the measurement date",
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"text": "At June 30, 2022, the University reported $1,865,254 as deferred outflows of resources related to pensions resulting from University contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability in the following fiscal year. Net deferred outflow (inflows) of resources at June 30, 2022, related to pensions will be recognized in pension expense as follows:"
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"text": "Actuarial assumptions - The total pension liability was determined by actuarial valuation as of June 30, 2021, using the following actuarial assumptions, applied to all periods included in the measurement:"
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"text": "Valuation date\nInflation\nSalary increases\nInvestment rate of return\nMunicipal bond index rate\nSingle equivalent interest rate\nPost-retirement benefit increases",
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"text": "June 30, 2020\n2.50%\n3.00% - 7.50%, average, including inflation\n7.10%, net of pension plan investment expense, including inflation\n2.13%\n7.50%\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 ending June 30, 2020, adopted by the board on September 20, 2021."
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"text": "40.00 %\n16.50\n5.50\n15.00\n7.00\n7.00\n7.00\n2.00\n100.00 %",
"attrs": {
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"col": 1,
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},
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"text": "4.20 %\n5.30\n5.40\n(0.10)\n1.70\n4.00\n6.90\n(0.30)",
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"type": "text",
"bbox": {
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"text": "Additional categories include hedge funds, high-yield, non-U.S. developed bonds, and private credit strategies."
},
{
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"order": 15,
"type": "text",
"bbox": {
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"text": "Changes in Assumptions and Benefit Terms Since Prior Measurement Date – There were no changes in assumptions or benefit terms as of June 30, 2021, from the June 30, 2020 measurement date."
},
{
"id": "p61.8",
"order": 16,
"type": "text",
"bbox": {
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"t": 325.44,
"r": 541.92,
"b": 282.96
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"text": "Changes Since Measurement Date - There were no changes between the measurement date of the collective net pension liability and the University reporting date that are expected to have a significant effect on the University's proportionate share of the collective net pension liability."
},
{
"id": "p61.9",
"order": 17,
"type": "text",
"bbox": {
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"r": 542.4,
"b": 156.24
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"text": "Discount rate - The discount rate used to measure the total pension liability at June 30, 2020, 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, 2021 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": "Sensitivity of the University's proportionate share of the net pension liability to changes in the discount rate- The following table presents the net pension liability of the University as of June 30, 2022, calculated using the discount rate of 7.10%, as well as what the University's net pension 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."
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"text": "58.",
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],
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"last": []
}
}
Page 62
27 item(s)
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caption (1)
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1 · HEADING
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3 · HEADING
4 · TABLE
5
6
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8
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10
11
12
13 · HEADING
14 · CAPTION
15 · TABLE
16
17
18
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24 · HEADING
25 · TEXT
26 · TEXT
27 · FOOTER
Page 62 JSON
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"text": "KENTUCKY STATE UNIVERSITY",
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"text": "NOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2022",
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"text": "NOTE 10 – DEFINED BENEFIT PENSION PLANS (CONTINUED)",
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"type": "table_cell",
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"text": "1% Decrease (6.10%)",
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},
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"text": "Current Discount (7.10%)",
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"text": "1% Increase (8.10%)",
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{
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"type": "table_cell",
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"b": 576.259467
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"text": "Proportionate share of the Collective Net Pension Liability",
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"b": 576.259467
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"text": "$ 30,023,767",
"attrs": {
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"col": 1,
"rowspan": 1,
"colspan": 1,
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}
},
{
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"t": 590.207562,
"r": 431.391303,
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"text": "$ 22,177,547",
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"col": 2,
"rowspan": 1,
"colspan": 1,
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},
{
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"type": "table_cell",
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"t": 590.207562,
"r": 526.060265,
"b": 576.259467
},
"text": "$ 15,724,951",
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"col": 3,
"rowspan": 1,
"colspan": 1,
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"text": "Summary Pension Plan Information:",
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"text": "KERS Hazardous/",
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"b": 417.36
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"text": "Net pension liability\nDeferred outflows of resources\nDeferred inflows of resources\nPension expense (income)",
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"text": "$ 32,736,742\n2,907,306\n7,179,713\n(836,757)",
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"r": 434.883536,
"b": 418.816391
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"text": "$ 22,177,547\n7,448,848\n8,194,201\n(8,467,742)",
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"row": 1,
"col": 2,
"rowspan": 1,
"colspan": 1,
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"type": "table_cell",
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"r": 529.5615,
"b": 418.816391
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"text": "$ 54,914,289\n10,356,154\n15,373,914\n(9,304,499)",
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"type": "heading",
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"text": "NOTE 11 – KENTUCKY STATE UNIVERSITY DEFINED CONTRIBUTION RETIREMENT PLAN",
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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, 2022, totals approximately $1,442,000, consisting of approximately $765,000 from the University and $677,000 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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Page 63
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1 · HEADER
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8 · TEXT
9 · TEXT
10 · TEXT
11 · TEXT
12 · TEXT
13 · HEADING
14 · TEXT
15 · TEXT
16 · TEXT
17 · TEXT
18 · FOOTER
Page 63 JSON
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"text": "In addition to the pension plans disclosed in Note 10, 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": "Plan Description: 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": "OPEB Benefits Provided: 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": "Participation began before 7/1/2003"
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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": "Participation began on or after 7/1/2003, but before 9/1/2008"
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"text": "Benefit Eligibility: Recipient of a retirement allowance with at least 120 months of service at retirement"
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"text": "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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Page 64
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2022",
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"text": "Contributions: 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, 2022 at 10.10% (7.90% to the pension fund and 2.20% to the insurance fund). The unfunded liability cost is an actuarially accrued liability contribution based upon the actuarial valuation for fiscal year 2019 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": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2022",
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"text": "NOTE 12 - OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
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"text": "The University's share of the actuarially accrued liability contribution is 0.23208%, with 90% allocated to the pension fund and 10% allocated to the insurance fund. The University contributed $2,789,627 to the nonhazardous retirement plan; $376,345 for the normal cost contribution and $2,413,282 for the actuarially accrued liability contribution. $2,466,322 of the contribution was allocated to the nonhazardous KERS pension fund and $323,305 to the nonhazardous KERS insurance fund. Contributions of $68,421 were made by the University for the hazardous plan, for the year ended June 30, 2022, all of which was allocated to pension benefits. The OPEB contributions amount does not include the implicit subsidy reported in the amount of $100,691."
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"text": "Members whose participation began before 9/1/2008:"
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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": "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: The total other postemployment benefits (\"OPEB\") liability was determined by an actuarial valuation as of June 30, 2020. The financial reporting actuarial valuation as of June 30, 2021, used the following actuarial methods and assumptions, applied to all periods included in the measurement:"
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"text": "Pre-65 Initial trend starting at 6.25% at January 1, 2021, decreasing to an ultimate trend rate of 4.05% over 13 years.\nPost-65 Initial trend starting at 5.50% at January 1, 2021, decreasing to an ultimate trend rate of 4.05% over 14 years."
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"text": "The mortality table used for active members is the PUB-2010 General Mortality Table (for the nonhazardous plan) and the PUB-2010 Public Safety Mortality Table projected with the ultimate rates from the MP-2014 mortality improvement scale using a base year of 2010. For healthy retired members and beneficiaries, the mortality table used is a system-specific mortality table based on mortality experience from 2013-2018, projected with the ultimate rates from the MP-2014 improvement scale using a base year of 2019. For disabled members, the PUB-2010 Disabled Mortality Table (set forward 4 years) projected with the ultimate rates from the MP-2014 mortality improvement scale using a base year of 2010 is used for the period after disability retirement. Discount rate assumptions:"
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"text": "Discount Rate: The discount rate used to measure the total Nonhazardous OPEB liability was 5.26%, which was reduced from the 5.43% discount rate used in the prior year. The discount rate used to measure the total Hazardous OPEB liability was 5.01%, which was decreased from the 5.28% discount rate used in the prior year.",
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"text": "contribution rate of projected compensation over the remaining 24-year closed amortization period of the unfunded actuarial accrued liability."
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"text": "Long-Term Rate of Return: The long-term expected return on plan assets is reviewed as part of the regular experience studies prepared every five years for the System. The most recent analysis, performed for the period covering fiscal years 2008 through 2013 is outlined in a report dated April 30, 2014. However, the KRS Board has the authority to review the assumptions on a more frequent basis and adopt new assumptions prior to the next scheduled experience study. The long-term expected rate of return was determined by using a building-block method in which best-estimate ranges of expected future real rate 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": "The following presents the University's allocated portion of the Nonhazardous net OPEB liability of the System, calculated using the healthcare cost trend rate of percent, as well as what the University's allocated portion of the System's net OPEB liability would be if it were calculated using a healthcare cost trend rate that is 1-percentage-point lower or 1-percentage-point higher than the current rate for Nonhazardous:"
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{
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"text": "1% Increase",
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},
{
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"order": 11,
"type": "table_cell",
"bbox": {
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"r": 209.893615,
"b": 507.834863
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"text": "The University's net OPEB asset - hazardous",
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},
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"order": 12,
"type": "table_cell",
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"r": 301.496369,
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"text": "$ (80,654)",
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},
{
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"type": "table_cell",
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"t": 521.884861,
"r": 423.747899,
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"text": "$ (11,750)",
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},
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"text": "$ 72,398",
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"text": "Employer's Portion of the Collective OPEB Liability: The University's proportionate share of the Nonhazardous net OPEB liability, as indicated in the prior table, is $5,726,581, or approximately 0.25%. The University's proportionate share of the Hazardous net OPEB asset, as indicated in the prior table, is $11,750, or approximately 0.10%. The net OPEB liability/asset were distributed based on 2021 actual employer contributions to the plan."
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"text": "Measurement Date: June 30, 2021 is the actuarial valuation date and measurement date upon which the total pension liability is based."
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"text": "Changes in Assumptions and Benefit Terms: Since the prior measurement date, there have been no changes in actuarial assumptions or benefit terms."
},
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"type": "text",
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"text": "Changes Since Measurement Date: There were no changes between the measurement date of the collective net OPEB liability and the employer's reporting date."
},
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"text": "OPEB Expense: The University was allocated OPEB expense of $385,015 related to the KERS Nonhazardous and $10,303 related to the KERS Hazardous for the year ending June 30, 2022."
},
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"text": "Deferred Outflows and Deferred Inflows: Since certain expense items are amortized over closed periods each year, the deferred portions of these items must be tracked annually. If the amounts serve to reduce OPEB expense they are labeled as deferred inflows. If they will increase OPEB expense they are labeled deferred outflows. The amortization of these amounts is accomplished on a level dollar basis, with no interest included in the deferred amounts. Experience gains/losses and the impact of changes in actuarial assumptions, if any, are amortized over the average remaining service life of the active and inactive System members at the beginning of the fiscal year. Investment gains and losses are amortized over a fixed five-year period. Deferred inflows and outflows as of the Measurement Date include:"
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Page 70
38 item(s)
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1 · HEADER
2 · HEADING
3 · HEADING
4 · TABLE
5
6
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9
10
11
12
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20
21
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32 · TEXT
33 · TEXT
34 · TABLE
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36
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38 · FOOTER
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"text": "$ 331,662\n563,265",
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"text": "$ 793,199\n5,371",
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"text": "Difference between expected and actual investment earnings on plan investments\nContributions subsequent to the measurement date\nTotal",
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"colspan": 1,
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"attrs": {
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"col": 2,
"rowspan": 1,
"colspan": 1,
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"type": "table_cell",
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"r": 292.119819,
"b": 325.092891
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"text": "Difference between expected and actual investment earnings on plan investments\nContributions subsequent to the measurement date\nTotal",
"attrs": {
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"col": 0,
"rowspan": 1,
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"text": "-0-\n-0-\n$ 117,152",
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"text": "59,795\n-0-\n$ 126,548",
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"text": "Deferred outflows of resources resulting from employer contributions subsequent to the measurement date of $323,305, which excludes the implicit subsidy reported of $100,691, will be recognized as a reduction of net OPEB liability in the year ending June 30, 2023."
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"text": "The remainder of the deferred outflows and deferred inflows of resources are amortized over three to five years with remaining amortization as follows:"
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"text": "Year ended\n30-June\n2023\n2024\n2025\n2026",
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"text": "Nonhazardous\n$ (221,883)\n(185,004)\n(339,762)\n(101,386)\n$ (848,035)",
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"text": "NOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2022",
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"text": "OPEB Plan Fiduciary Net Position: Detailed information about the KERS OPEB plans' fiduciary net position is available in the separately issued OPEB plan financial reports."
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"text": "Plan Description - In addition to the pension benefits previously described, KRS 161.675 requires KTRS to provide postemployment healthcare benefits to eligible members and dependents. The KTRS Medical Insurance benefit is a cost-sharing multiple employer defined benefit plan. Changes made to the medical plan may be made by the KTRS Board of Trustees, the Kentucky Department of Employee Insurance, and the General Assembly."
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"text": "Benefits Provided - 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 - To fund the post-retirement healthcare benefit, seven and one-half percent (7.50%) of the gross annual payroll of members is contributed. Three percent (3.75%) is paid by member contributions and three quarters percent (0.75%) from state appropriation and three percent (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, 2022, the University contributed $236,142 to the KTRS medical insurance plan."
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"text": "OPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEBs At June 30, 2022, the University reported a liability of $3,19,000 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, 2021, 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, 2022, the University's proportion was 0.17% and the Commonwealth of Kentucky's proportionate share was 0.08%."
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"text": "University's proportionate share of the net OPEB liability $ 3,619,000\nState's proportionate share of the net OPEB liability associated with the University",
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"text": "For the year ended June 30, 2022, the University recognized OPEB expense of $166,000 and revenue of $32,000 for support provided by the State. At June 30, 2022, the University reported deferred outflows of resources and deferred inflows of resources related to OPEBs from the following sources:"
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"text": "Of the total amount reported as deferred outflows of resources related to OPEB, $236,142 resulting from University contributions subsequent to the measurement date and before the end of the fiscal"
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"text": "Actuarial Assumptions- The total OPEB liability in the June 30, 2021 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:"
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"text": "Valuation date\nMeasurement date\nInvestment rate of return\nProjected salary increases\nInflation rate\nReal wage growth\nWage inflation\nHealthcare cost trend rates",
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"text": "June 30, 2020\nJune 30, 2021\n7.10%, net of OPEB plan investment expense, including inflation\n3.00-7.50%, including inflation\n2.50%\n0.25%\n2.75%",
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"text": "Under 65\nAges 65 and Older\nMedicare Part B premiums\nMunicipal bond index rate",
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"text": "7.00% for 2021 decreasing to an ultimate rate of 4.50% by FY 2031\n5.00% for FY 2022 decreasing to an ultimate rate of 4.50% by FY 2024\n4.40% for FY 2021 with an ultimate rate of 4.50% by 2034\n2.13%",
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"text": "Single equivalent interest rate",
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"text": "7.10%, net of OPEB plan investment expense, including price 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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Page 74 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2022",
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"text": "NOTE 12 - OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
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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": "The target allocation and best estimates of arithmetic real rates of return for each major asset class, as provided by KTRS's investment consultant, are summarized in the following table:"
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"text": "Asset Class\nGlobal Equity\nFixed Income\nReal Estate\nPrivate Equity\nHigh Yield\nOther Additional Categories\nCash (LIBOR)",
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"text": "Target Allocation\n58.00 %\n9.00\n6.50\n8.50\n8.00\n9.00\n1.00\n100.00 %",
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"text": "30-Year Expected Geometric Rate of Return\n5.10 %\n-0.10\n4.00\n6.90\n1.70\n2.20\n(0.30)",
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"text": "Discount Rate - The discount rate used to measure the total OPEB liability 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 statutorily required rates. Based on those assumptions, the OPEB 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 OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability."
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"text": "Sensitivity of the University's proportionate share of the net OPEB liability to changes in the discount rate 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:"
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"text": "Current Discount\nRate (7.10 %)",
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"text": "University's net OPEB liability (Medical Insurance)",
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"text": "Sensitivity of the University's proportionate share of the collective net OPEB liability to changes in the healthcare cost trend rates – The following presents the University's proportionate share of the collective net OPEB liability, as well as what the University's proportionate share of the collective net OPEB liability would be if it were calculated using healthcare cost trend rates that were 1-percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rates:"
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"b": 322.32
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"text": "OPEB Plan Fiduciary Net Position – Detailed information about the OPEB plan's fiduciary net position is available in the separately issued KTRS financial report."
},
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"text": "Life Insurance Plan",
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"text": "Plan Description – Life Insurance Plan – KTRS administers the life insurance plan as provided by KRS 161.655 to eligible active and retired members. The KTRS Life Insurance benefit is a cost-sharing multiple employer defined benefit plan. Changes made to the life insurance plan may be made by the KTRS Board of Trustees and the General Assembly."
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"text": "Benefits Provided – 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": "Contributions – In order to fund the post-retirement life insurance benefit, three hundredths of one percent (0.03%) of the gross annual payroll of members is contributed by the state. For the year ended June 30, 2022, the University contributed $3,979 to the KTRS life insurance plan."
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Page 76
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Page 76 JSON
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"text": "OPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEBs: At June 30, 2022, the University reported a liability of $55,000 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, 2021, 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, 2021, the University's proportion was 0.43%."
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"text": "Of the total amount reported as deferred outflows of resources related to OPEB, $3,979 resulting from University contributions subsequent to the measurement date and before the end of the fiscal year will be included as a reduction of the collective net OPEB liability in the year ended June 30, 2022. 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": "Actuarial Assumptions – The total OPEB liability in the June 30, 2021 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:"
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"text": "Investment rate of return\nProjected salary increases\nInflation rate\nReal wage growth\nWage inflation\nMunicipal bond index rate\nDiscount rate\nSingle equivalent interest rate",
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"text": "7.10% Net of OPEB plan investment expense, including inflation\n3.00-7.50% 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, 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) was 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."
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Page 78 JSON
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"text": "US Equity\nInternational Equity\nFixed Income\nReal Estate\nPrivate Equity\nAdditional Categories\nCash",
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"text": "* As the life insurance fund investment policy is to change, the above reflects the pension allocation and returns that achieve the target 7.5% long-term rate of return."
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"text": "Discount rate - The discount rate used to measure the total OPEB liability for life insurance was 7.10%. The projection of cash flows used to determine the discount rate assumed that the employer contributions will be made at statutorily required rates. Based on those assumptions, the OPEB 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 OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability."
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"text": "Sensitivity of the University's proportionate share of the net OPEB liability to changes in the discount rate - 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:"
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"text": "1% Decrease\\n(6.10 %)",
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"text": "1% Increase\\n(8.10%)",
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"text": "$ 128,000",
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"text": "The University is a party to various lawsuits and other claims in the ordinary course of business. Matters existed as of June 30, 2022, for which judgments and settlements have been reached after June 30, 2022. The amount accrued as of June 30, 2022, for these matters is $200,000. 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, 2022, but not accrued as of that date, will not have a material effect on the financial statements of the University."
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"text": "In addition to the matters existing on June 30, 2022, discussed above, the University has participated in the mediation of various employment disputes arising after June 30, 2022. To date, these mediation have resulted in the University agreeing to settlements of these disputes in various amounts totaling approximately $265,000. The terms of these settlements will release the University from further claims regarding these matters."
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"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."
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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. Expenses incurred to cover claims paid by the University under the plan for year ended June 30, 2022 totaled $3,101,989. Administrative fees incurred for the year ended June 30, 2022 was $150,605. Stop loss premium paid for the year ended June 30, 2022, was $339,225. The liability for self-insurance is included in accrued liabilities in the accompanying statement of net position. Changes in the liability for self-insurance for June 30, 2022 are as follows:"
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"text": "Liability – beginning of year\nAccruals for current year claims and changes in estimate\nClaims paid\nLiability – end of year",
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Page 81
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"text": "In the Statement of Revenues, Expenses and Changes in Net Position, operating expenses are presented by functional expense purpose. Depreciation is allocated below based on functional classification as required by Integrated Postsecondary Education Data System (IPEDS) for Fiscal Year 2022. Functional expense purpose is classified by natural classification as follows:"
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"text": "Functional Classification\nInstruction\nResearch\nPublic service\nAcademic support\nStudent services\nInstitutional support\nO&M plant\nAuxiliary enterprises\nStudent financial aid\nTotal operating expenses",
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"text": "Compensation and Benefits\n$ 6,614,414\n5,155,882\n5,347,218\n373,919\n5,076,694\n7,125,116\n1,284,421\n2,927,765\n168,066\n$ 34,073,495",
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"text": "Supplies and Services\n$ 620,558\n2,574,827\n1,889,679\n332,153\n1,590,214\n13,697,171\n2,795,504\n2,571,156\n(9,673)\n$ 26,061,589",
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"text": "Scholarships and Fellowships\n$ -0-\n-0-\n-0-\n-0-\n-0-\n-0-\n-0-\n-0-\n12,434,450\n$ 12,434,450",
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"text": "ROU Amortization, ROU Lease, and O&M Depreciation\n$ 609,346\n651,098\n609,508\n59,467\n561,502\n1,753,699\n343,621\n309,527\n1,060,598\n$ 5,958,366",
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"text": "Operations and Maintenance\n$ 468,255\n500,339\n468,379\n45,698\n431,489\n1,347,639\n(4,423,546)\n346,726\n815,021\n$ -0-",
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"text": "Total\n$ 8,312,573\n8,882,146\n8,314,784\n811,237\n7,659,899\n23,923,625\n-0-\n6,155,174\n14,468,462\n$ 78,527,900",
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"text": "As a result of the COVID-19 pandemic, the University received $4,727,726 of Higher Education Emergency Relief Funds allocated for institutional use from the Coronavirus Aid, Relief, and Economic Security (CARES) ACT (AL 84.425F). Of this amount, $685,758, $1,192,226 and $2,837,174 was expended and recognized as revenue during the years ended June 30, 2020, June 30, 2021, and June 30, 2022, respectively. The remaining $12,638 is expected to be expended and recognized as revenue when allowable expenses are incurred during fiscal year 2023."
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"text": "As a result of the COVID-19 pandemic, the University received $19,814,553 of Higher Education Emergency Relief Funds as part of the Strengthening Institution Program-Historically Black Colleges and Universities (SIP HBCU) from the Coronavirus Aid, Relief, and Economic Security (CARES) ACT (AL 84.425J). This amount, $1,089,225, $5,835,476, and $5,467,197 was expended and recognized as revenue during the years ended June 30, 2020, June 30, 2021, and June 30, 2022, respectively. The remaining $7,422,655 is expected to be expended and recognized as revenue when allowable expenses are incurred during fiscal year 2023."
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"text": "The Governor's Emergency Education Relief Fund (GEER) as authorized by Section 18002 of division B of the CARES Act has been awarded to Kentucky institutions of higher education. The Council will disburse each public institution its share of the GEER funding based upon methodology established by CPE. The University was awarded GEER funding totaling $754,000, of which $324,758 and $285,463 was expended and recognized as revenue during the years ended June 30, 2021 and June 30, 2022, respectively. The remaining $143,779 of GEER funding expired as the effective date of this funding ended June 30, 2022."
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Page 84
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"text": "Kentucky House Bill 250 described in Note 8 of this report also appropriated $5,000,000 and $10,000,000 to the Council to provide to the University for fiscal years ending June 30, 2023, and June 30, 2024, respectively. The Council will provide these funds to the University as goals and benchmarks are met by the University in accordance with the management improvement plan."
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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). A Board of Trustees manage the Foundation independent from that of the University. The Foundation is supported primarily through contributions from alumni."
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"text": "The financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) which require management to make estimates and assumptions that affect the reported amounts and disclosures in the financial statements."
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"text": "Actual results could differ from those estimates. The following is a summary of the significant accounting policies consistently followed by the Foundation in the preparation of its financial statements."
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"text": "Basis of Presentation: 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 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": "When a donor restriction expires, net assets with donor restrictions are classified to net assets without donor restrictions and reported on the statements of activities as net assets released from restrictions. The Foundation treats donor-restricted contributions whose restrictions are met in the same reporting period as unrestricted support."
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"text": "Cash and Cash Equivalents: The Foundation considers all highly liquid investments purchased with a maturity of three months or less to be cash equivalents. The Foundation has a concentration of credit risk in that it periodically maintains bank accounts which, at times, may exceed the coverage provided by the Federal Deposit Insurance Corporation (FDIC). The Foundation has not experienced any losses on such amounts. The Foundation believes it is not exposed to any significant credit risk on cash."
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"text": "Property and Equipment: Property and equipment is recorded at cost if purchased or fair market value at date of contribution if contributed. If the donors stipulate how long the assets must be used, the contributions of property and equipment are recorded as restricted support. In the absence of such stipulations, these contributions are recorded as unrestricted support. Depreciation is computed on a straight-line basis over the estimated useful lives of the respective assets."
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"text": "Revenue Recognition: Contributions are generally recognized when received. However, pledges are recognized when the donor makes a promise to give to the Foundation that is, in substance, unconditional. Amounts received that are designated for future periods or restricted by donor for specific purposes are reported as additions to net assets with donor restrictions. When a donor restriction expires, net assets without donor restrictions are reclassified to net assets without donor restrictions."
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"text": "Income Taxes: 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": "Functional Allocation of Expenses: The costs of providing the program and other activities have been summarized on a functional basis in the statement of activities. Accordingly, certain costs have been allocated between the program and supporting services benefited."
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"text": "Recent Accounting Pronouncements: For the year ended June 30, 2022, Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606), became effective and was adopted by the Foundation. This standard requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The standard replaced most existing revenue recognition guidance in GAAP and permits the use of either a full retrospective or modified retrospective transition method."
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"text": "The Foundation regularly monitors liquidity required to meet its operating needs and other contractual commitments, while also striving to maximize the investment of its available funds. The Foundation has various sources of liquidity at its disposal, including cash and cash equivalents, as well as marketable debt and equity securities. The Foundation strives to maintain financial assets available to meet general expenditures at a level that represents 100% of annual expenses. The Finance Committee meetings semi-annually to review cash needs and funds availability for the following six-month period."
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"text": "For purposes of analyzing resources available to meet general expenditures over a 12-month period, the Foundation considers all expenditures related to its ongoing activities of providing scholarships and other reimbursements to the University, restricted expenditures on behalf of the University, as well as its own operating needs to be general expenditures. The Foundation operates with a balanced budget and anticipates collecting sufficient revenue to cover general expenditures not covered by donor restriction."
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"text": "Investments as of June 30, 2022 are summarized as follows:"
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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": "The methods described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while the Foundation believes its valuation methods are appropriate and consistent with those of other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date."
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"b": 233.52
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"text": "Fair value measurements as of June 30, 2022 are as follows:"
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"text": "Mutual funds\nEquity ETFs\nMunicipal bonds\nCorporate bonds\nTotal assets at fair value",
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"text": "2,355,465\n1,090,673\n-0-\n-0-\n$ 8,287,149",
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Page 89
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Page 90
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37 · FOOTER
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Page 91
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1 · HEADER
2 · TITLE
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4 · TEXT
5 · TEXT
6 · TEXT
7 · TABLE
8
9
10
11
12
13
14
15
16 · HEADING
17 · TEXT
18 · FOOTER
Page 91 JSON
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"text": "Spending Policy: The Foundation spending policy is to distribute an amount at least equal to 3-5% of a moving sixteen quarter average of the fair value of the endowment funds. Accordingly, over the long term, the Foundation expects its spending policy to allow its endowment assets to grow at an average rate of 3% annually. This is consistent with the Foundation's objective to maintain the purchasing power of endowment assets as well as to provide additional real growth through investment return."
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"text": "$ 2,472,680\n-0-\n101,596\n(608,214)\n-0-\n(366,782)\n(2,376)\n$ 1,596,904",
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"text": "$ 7,907,337\n194,523\n132,456\n(932,468)\n(177,615)\n(63,401)\n1,604\n$ 7,062,436",
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"text": "$ 10,380,017\n194,523\n234,052\n(1,540,682)\n(177,615)\n(430,183)\n(772)\n$ 8,659,340",
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"text": "The Foundation has a defined contribution profit sharing plan which covers all employees who meet certain requirements. Foundation contributions are discretionary. No contributions were made for the year ended June 30, 2022."
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Page 92
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Page 93
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1 · HEADING
2 · CAPTION
3 · HEADING
4 · TABLE
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
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48
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56
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67
68
69
70
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75
76
77
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79
80
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83
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87
88
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90
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92
93
94
95
96
97 · TEXT
98 · FOOTER
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"text": "SCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY KENTUCKY EMPLOYEES' RETIREMENT SYSTEM\nJUNE 30, 2022\n(AMOUNTS IN THOUSANDS)",
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Page 94
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1 · TITLE
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10 · FOOTER
11 · FOOTER
Page 94 JSON
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"text": "SCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY (CONTINUED) KENTUCKY EMPLOYEES' RETIREMENT SYSTEM JUNE 30, 2022 (AMOUNTS IN THOUSANDS)"
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"text": "Changes in Benefit Terms: Senate Bill 169 passed during the 2021 legislative session and increased the liability benefits for certain qualifying members who become “totally and permanently disabled” in the line of duty or as a result of a duty-related disability. The total pension liability as of June 30, 2021, is determined using these updated benefits provisions. During the 2018 legislative session, House Bill 185 was enacted, which updated the benefit provisions for active members who die in the line of duty. Benefits paid to the spouses of deceased members have been increased from 25% of the member’s final rate of pay to 75% of the member’s average pay. If the member does not have a surviving spouse, benefits paid to surviving dependent children have been increased from 10% of the member’s final pay rate to 50% of average pay for one child, 65% of average pay for two children, or 75% of average pay for three children. The Total Pension Liability (TPL) as of June 30, 2018, is determined using these updated benefit provisions."
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Page 95
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Page 96
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Page 96 JSON
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"text": "Changes in assumptions: For fiscal year 2021, the assumed long-term investment rate of return was changed from 7.50 percent to 7.10 percent and the price inflation assumption changed from 3.00 percent to 2.50 percent. The Municipal Bond Index Rate used for this purpose is the June average of the Bond Buyer General Obligation 20-year Municipal Bond Index. For fiscal year 2020, the assumed municipal bond index rate decreased from 3.89% to 3.50%. For fiscal year 2019, the KTRS plan discount increased from 4.49% to 7.50%."
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Page 97
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{
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"text": "$ 1,773",
"attrs": {
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},
{
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"attrs": {
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"text": "Contributions in relation to the contractually required contribution\nContribution deficiency (excess)\nCovered payroll\nContributions as a percentage of covered payroll",
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"text": "$ 1,865\n$ -0-\n$ 11,744\n15.88%",
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"text": "$ 2,074\n$ -0-\n$ 13,060\n15.88%",
"attrs": {
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"t": 424.593025,
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"text": "$ 1,941\n$ -0-\n$ 12,222\n15.88%",
"attrs": {
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},
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"t": 424.593025,
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"text": "$ 1,815\n$ -0-\n$ 11,429\n15.88%",
"attrs": {
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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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"text": "See report of independent auditors.",
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Page 99
38 item(s)
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footer (1)
footnote (1)
heading (2)
table (1)
table_cell (30)
text (2)
title (1)
1 · TITLE
2 · HEADING
3 · HEADING
4 · TABLE
5
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35 · TEXT
36 · TEXT
37 · FOOTNOTE
38 · FOOTER
Page 99 JSON
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"text": "SCHEDULE OF THE UNIVERSITY'S\nPROPORTIONATE SHARE OF THE NET OPEB LIABILITY\nKENTUCKY EMPLOYEES RETIREMENT SYSTEM\nJUNE 30, 2022\n(AMOUNTS IN THOUSANDS)",
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"text": "2019",
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"text": "2018",
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{
"id": "p99.4.25",
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"type": "table_cell",
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"text": "Proportion of the net OPEB liability/(asset)\nProportionate share of the net OPEB liability\nCovered payroll\nProportionate share of the net OPEB liability as a share of covered payroll\nPlan fiduciary net position as a percentage of total OPEB liability",
"attrs": {
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},
{
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"type": "table_cell",
"bbox": {
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"t": 299.808308,
"r": 485.041262,
"b": 222.85966200000001
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"text": "$ (12)\n0.10%\n$ -0-\n0.00%\n101.85%",
"attrs": {
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"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
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{
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"bbox": {
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"t": 299.808308,
"r": 547.007629,
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"text": "26\n0.06%\n106\n24.53%\n92.00%",
"attrs": {
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"col": 2,
"rowspan": 1,
"colspan": 1,
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"type": "table_cell",
"bbox": {
"l": 571.168648,
"t": 299.808308,
"r": 609.169474,
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"text": "$ (19)\n0.07%\n$ 114\n-16.67%\n105.29%",
"attrs": {
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"col": 3,
"rowspan": 1,
"colspan": 1,
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"l": 635.383007,
"t": 299.808308,
"r": 673.481572,
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"text": "$ (62)\n0.19%\n$ 309\n-20.06%\n106.83%",
"attrs": {
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"text": "$ 3\n0.05%\n$ 79\n3.80%\n98.80%",
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"text": "Changes in assumptions: For Fiscal year 2022, the single discount rate was changed from 5.43% to 5.26% for nonhazardous and from 5.28% to 5.01% for hazardous plan to reflect changes in the expectations for future healthcare costs. Additionally, House Bill 8 changed how required employer contributions were calculated, changing the methodology to a blended rate using a combination of percentage of covered payroll and an actuarial determined fixed amount. For Fiscal year 2021, the discount rate was changed from 5.73% to 5.43% for nonhazardous and from 5.66% to 5.28% for hazardous. The assumed increase in future health care costs, or trend assumption, was updated to better reflect the plans' anticipated long-term healthcare cost. For fiscal year 2020, the discount rate was changed from 5.86% to 5.73% for nonhazardous and from 5.88% to 5.66% for hazardous."
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"text": "95.",
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"type": "footnote",
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"text": "Note: This table represents data that is one year in arrears.",
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"t": 62.4,
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"b": 49.92
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"text": "See report of independent auditors.",
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Page 100
6 item(s)
JSON
footer (2)
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1 · TITLE
2 · TEXT
3 · TEXT
4 · TEXT
5 · FOOTER
6 · FOOTER
Page 100 JSON
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"text": "KENTUCKY STATE UNIVERSITY",
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"text": "SCHEDULE OF THE UNIVERSITY'S\nPROPORTIONATE SHARE OF THE NET OPEB LIABILITY\nKENTUCKY EMPLOYEES RETIREMENT SYSTEM (CONTINUED)\nJUNE 30, 2022\n(AMOUNTS IN THOUSANDS)"
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"text": "In addition, the KRS Board of Trustees adopted new actuarial assumptions based on an actuarial experience study for the period ending June 30, 2018. Key assumptions include replacing the base retiree mortality tables were replaced with a KERS-specific mortality table developed using the actual mortality experience of non-disabled retirees in KERS. Mortality tables for disabled retirees and active members were updated with Public Retirement Mortality tables. Termination rates and rates of disability incidence were increased. Retirement rates were decreased slightly for members with participation date prior to July 1, 2003. For members with participation date on or after July 1, 2003, retirement rates were set equal to 80% of the retirement rates applicable for the pre-July 1, 2003, participants for ages below 65. For fiscal year 2019, the discount rate used to measure the total Nonhazardous OPEB liability was 5.86%, which was reduced from the 6.90% discount rate used in the prior year. The discount rate used to measure the total Hazardous OPEB liability was 5.88%, which was increased from the 5.87% discount rate used in the prior year. For fiscal year 2018, the assumed investment rate of return was changed from 7.50% to 6.25%. The inflation assumption was changed from 3.25% to 2.30%. The payroll growth assumption was changed from 4.00% to 0.00%."
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"text": "Changes in benefit terms: However, Senate Bill 169 passed during the 2021 legislative session and increased the disability benefits for certain qualifying members who become “totally and permanently disabled” in the line of duty or as a result of duty-related disability. During the 2018 legislative session, House Bill 185 was enacted, which updated the benefit provisions for active members who die in the line of duty. The system shall now pay 100% of the insurance premium for spouses and children of all active members who die in the line of duty. The total OPEB liability as of June 30, 2018, is determined using these updated benefit provisions."
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Page 101
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81 · TEXT
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Page 101 JSON
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"text": "Contractually required contribution\nContributions in relation to the contractually required contribution",
"attrs": {
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"text": "$ 323\n$ 323",
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"attrs": {
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Page 102
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1 · HEADING
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3 · TABLE
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29 · TEXT
30 · TEXT
31 · TEXT
32 · FOOTER
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Page 104
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1 · HEADING
2 · HEADING
3 · TABLE
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Page 109
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"t": 473.11049,
"r": 527.989196,
"b": 462.228657
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"col": 4,
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"colspan": 1,
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{
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"b": 437.031025
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"text": "Reconciliation to Statement of Revenues, Expenses and Changes in Net Position:",
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"colspan": 5,
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{
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"l": 87.482211,
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"text": "Operating Revenues\nFederal grants and contracts\nNonoperating Revenues",
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"col": 0,
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"b": 497.12
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"col": 1,
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"colspan": 1
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"colspan": 1
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{
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"b": 423.44
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"attrs": {
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"col": 2,
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"colspan": 1
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"b": 390.348906
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"attrs": {
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"col": 4,
"rowspan": 1,
"colspan": 1,
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},
{
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"bbox": {
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"text": "Federal Direct Loans\nFederal Perkins Loans",
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"t": 398.88,
"r": 257.952,
"b": 374.32
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"col": 1,
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"colspan": 1
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"text": "9,508,899\n382,419",
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"text": "Total Federal Expenditures",
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{
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"text": "See report of independent auditors and accompanying notes to the schedule of expenditures of federal awards.",
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"text": "105.",
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Page 110
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1 · TITLE
2 · HEADING
3 · TEXT
4 · HEADING
5 · TEXT
6 · HEADING
7 · TEXT
8 · HEADING
9 · TEXT
10 · HEADING
11 · TEXT
12 · TABLE
13
14
15
16 · FOOTER
17 · FOOTER
Page 110 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2022",
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"text": "The accompanying schedule of expenditures of federal awards (the \"Schedule\") includes the federal award activity of the University under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the 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). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the University."
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"text": "NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES",
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"text": "Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years."
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"text": "The amount presented on the schedule of expenditures of federal awards for the Federal Perkins Loan Program represents loan balances outstanding at July 1, 2022, for which the government imposes continuing compliance requirements. No disbursements are allowed to be made from the Perkins Loan Program subsequent to June 30, 2019. The University has loans outstanding in the amount of $382,419 with an allowance for doubtful accounts of $382,419 under the Federal Perkins Loan Program at June 30, 2022."
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"text": "The University participates in the Direct Loan Program (including Direct Subsidized and Direct Unsubsidized Loans for Students, Direct PLUS Loans for parents of undergraduate students, and Direct PLUS loans for graduate students)."
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"text": "REPORT OF INDEPENDENT AUDITORS ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS",
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"text": "We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the 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, 2022, and the related notes to the financial statements, which collectively comprise the University's basic financial statements and have issued our report thereon dated April 15, 2024. Our report includes a reference to other auditors who audited the financial statements of Kentucky State University Foundation, Inc. (Foundation) as described in our report on the University's financial statements. The financial statements of the Foundation were not audited in accordance with Government Auditing Standards."
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"text": "In planning and performing our audit of the financial statements, we considered the University's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the University's internal control. Accordingly, we do not express an opinion on the effectiveness of the University's internal control."
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"text": "in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance."
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"text": "Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. We identified certain deficiencies in internal control, described in the accompanying schedule of findings and questioned costs as items 2022-001 through 2022-005 that we consider to be material weaknesses."
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"text": "As part of obtaining reasonable assurance about whether the University's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The result of our test disclosed no instances of noncompliance or other matter that are required to be reported under Government Auditing Standards."
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"text": "Government Auditing Standards requires the auditor to perform limited procedures on the University's response to the findings identified in our audit and 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 the financial statements and, accordingly, we express no opinion on the response."
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"text": "April 15, 2024"
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"text": "Blue & Co., LLC / 250 West Main Street, Suite 2900 / Lexington, KY 40507\nmain 859.253.1100 fax 859.253.1384 email blue@blueandco.com"
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"text": "We have audited the Kentucky State University (the University) compliance with the types of compliance requirements described 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, 2022. The University's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs."
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"text": "In our opinion, except for the possible effects of the matter 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 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program for the year ended June 30, 2022."
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"text": "We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government"
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"text": "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 Auditor's Responsibilities for the Audit of Compliance section of our report."
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"text": "We are required to be independent of the University and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified and unmodified opinions on compliance for each major federal program. Our audit does not provide a legal determination of the University's compliance with the compliance requirements referred to above."
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"text": "As described in the accompanying schedule of findings and questioned costs, we were unable to obtain sufficient appropriate audit evidence supporting the compliance of the University with Assistance Listing No. 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program as described in finding number 2022-017 for Activities Allowed or Unallowed and Allowable Costs/Cost Principles, consequently we were unable to determine whether the State Administrative Matching Grants for the Supplemental Nutrition Assistance Program complied with those requirements applicable to that program."
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"text": "judgement 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": "In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:"
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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 findings 2022-006 through 2022-016, 2022-018, and 2022-019. Our opinion on each major program is not modified with respect to these matters."
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"text": "Government Auditing Standards requires 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 Auditor's 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"
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"text": "significant deficiencies in internal control over compliance and therefore, material weaknesses or significant deficiencies may exist that were not identified. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. 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 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 2022-006 through 2022-016, 2022-018, and 2022-019 to be significant deficiencies."
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"text": "Dollar threshold used to distinguish between type A and type B programs: $ 1,209,387"
},
{
"id": "p118.5",
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"type": "text",
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"text": "Auditee qualified as low-risk auditee:"
},
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"order": 16,
"type": "text",
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"l": 362.16,
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"text": "___ Yes ___ No"
},
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"id": "p118.7",
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Page 119
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Page 119 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS\nYEAR ENDED JUNE 30, 2022",
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"level": 2
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"text": "Section II - Findings - Financial Statement Audit",
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{
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"text": "Criteria or specific requirement: Management is responsible for establishing and maintaining effective internal controls over financial reporting. Effective internal controls are an important component of a system that supports accurate external financial reporting."
},
{
"id": "p119.5",
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"text": "Condition and context: During fiscal year 2022, the University did not have in place the processes and controls that would assure 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": "p119.6",
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"text": "Cause: Such preparation would require the in-house ability to maintain appropriate technical knowledge, including the ability to research current and changing accounting standards as well as unique industry considerations."
},
{
"id": "p119.7",
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"type": "text",
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"text": "Effect: Recognizing the above condition, the University engaged the external independent auditors to assist with the drafting of the 2022 year-end external financial statements. Once drafted, the financial statements were submitted to management for review, revision, and approval. While this practice is common and practical, it is considered a material weakness in internal control over financial reporting since the year-end external financial statement preparation cannot be performed in-house."
},
{
"id": "p119.8",
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"type": "text",
"bbox": {
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"text": "Recommendation: We recommend management review, and if practical, enhance the external financial reporting procedures and controls in place to address the preparation and review of external year-end financial statements."
},
{
"id": "p119.9",
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"type": "text",
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"text": "Views of responsible officials and planned corrective actions: Management concurs with the above finding and, accordingly, has engaged the auditors to assist with the preparation of the 2022 year-end external financial statements. Management is currently reviewing the procedures and controls in place to address the preparation and review of external year-end financial statements and will revise and enhance as warranted."
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Page 120
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2022",
"attrs": {
"block_label": "doc_title"
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{
"id": "p120.3",
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"text": "Criteria or specific requirement: Management is responsible for establishing and maintaining effective internal controls for the safeguarding of financial assets. Effective internal controls are an important component of a system that helps mitigate risk of misappropriation."
},
{
"id": "p120.4",
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"text": "Condition and context: During fiscal year 2022, the University did not reconcile the bank statements to the general ledger."
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{
"id": "p120.5",
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"type": "text",
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"text": "Cause: The University experienced a high degree of staffing turnover during fiscal year 2022, resulting in the delay or omission of necessary financial and accounting controls and procedures."
},
{
"id": "p120.6",
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"type": "text",
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"text": "Effect: Without accurate and timely reconciliations of bank statements to the general ledger, the University is not able to promptly detect misappropriation or error in cash accounts, which substantially increases risk of loss."
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{
"id": "p120.7",
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"text": "Recommendation: We recommend that the University reconcile all bank statement activity to the accounting ledger on a monthly basis and that those reconciliations be reviewed and approved by an appropriate level of management in a timely manner."
},
{
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"text": "Views of responsible officials and planned corrective actions: The University concurs with the above finding. Since this is an integral part of the month-end closing process and will remain so, the accountant completes the bank reconciliation. Subsequently, it undergoes review by the Senior Accountant and receives approval from the Controller."
},
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Page 121
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"text": "Criteria or specific requirement: Management is responsible for establishing and maintaining effective policies and procedures for financial operations."
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"text": "Condition and context: During the audit of fiscal year 2022 financial statements, it was noted that the Business Office Policies and Procedures Manual had not been updated since 2010. As some procedures were no longer relevant to financial operations, certain University departments were using self-created policy and procedure drafts that had not been formally approved by management."
},
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"text": "Cause: No process was in place for the timely review and revision of the Business Office Policies and Procedures Manual."
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"text": "Effect: Without necessary reviews and revisions of financial policies and procedures to guide financial operations, the University is at greater risk of inaccurate, inconsistent, and irrelevant financial reporting and, further, is unable to properly safeguard financial assets."
},
{
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"text": "Recommendation: We recommend that the University implement a policy to review the Business Office Policy and Procedure Manual at least annually and make revisions as necessary to support financial operations."
},
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"text": "Views of responsible officials and planned corrective actions: The University concurs with the finding mentioned above. In an effort to enhance the accounting and reporting system, as well as internal controls, the University has crafted an updated policy and procedure manual. This manual is designed to align not only with GAAP but also with the NACUBO (FARM) manual as it pertains to our policies and procedures. The University commits to ongoing updates of this newly created annual as changes arise with standard operating procedures."
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Page 122
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"text": "Condition and context: 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."
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"text": "Cause: No process was in place for direct supervisory review of credit card purchases, nor was there a process to follow up on cardholder user agreements that were not obtained upon issuance of a corporate credit card."
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"text": "Effect: Without appropriate administration over the corporate credit card program, the University is at greater risk of misappropriation and fraud that would not be detected in a timely manner."
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"text": "Recommendation: We recommend that the University implement procedures to obtain user agreements from every corporate cardholder and perform adequate reviews of credit card purchases in a timely manner."
},
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"text": "Views of responsible officials and planned corrective actions: Management concurs with the above finding and, accordingly, has prepared updated credit card policy and procedures for consideration by the University leadership and the University's Board of Regents in alignment with best practices for credit card usage."
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"text": "Criteria or specific requirement: Governance is responsible for establishing and maintaining effective oversight of the University President's activities."
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"text": "Condition and context: During the audit of fiscal year 2022 financial statements, it was noted that the President's credit card purchases, and other expenditures were not reviewed at the appropriate level of authority."
},
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"text": "Cause: No process is in place for governance-level review of the President's expenditures."
},
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"text": "Effect: Without proper oversight of the President's expenditures and purchases, the University is at a greater risk of loss due to misappropriation or fraud."
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"text": "Recommendation: We recommend that a member of the Board of Regents review the expenditures of the President on a regular basis (i.e., quarterly) to establish transparency around and maintain appropriate oversight of the activities of leadership."
},
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"text": "Views of responsible officials and planned corrective actions: The University concurs with the finding mentioned above. Quarterly, a detailed report outlining all expenditures related to the President's travel, entertainment, and discretionary expenses is presented to the Board of Regents. This report will be consistently provided upon the Board of Regent's request, ensuring ongoing oversight of the President's expenditures."
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"id": "p124.1",
"order": 1,
"type": "header",
"bbox": {
"l": 217.68,
"t": 754.32,
"r": 393.6,
"b": 740.4
},
"text": "KENTUCKY STATE UNIVERSITY",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p124.2",
"order": 2,
"type": "header",
"bbox": {
"l": 143.52,
"t": 722.4,
"r": 468,
"b": 695.52
},
"text": "SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2022",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p124.3",
"order": 3,
"type": "heading",
"bbox": {
"l": 70.08,
"t": 680.64,
"r": 478.8,
"b": 667.2
},
"text": "Section III - Findings and Questioned Costs - Major Federal Awards Program Audit",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p124.4",
"order": 4,
"type": "heading",
"bbox": {
"l": 69.84,
"t": 652.56,
"r": 404.16,
"b": 639.12
},
"text": "Finding 2022-006: Student Account Credit Balance Reimbursement",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p124.5",
"order": 5,
"type": "text",
"bbox": {
"l": 69.36,
"t": 624.72,
"r": 540.48,
"b": 596.64
},
"text": "Information on the Federal Program: Student Financial Aid Cluster (AL Numbers 84.268, 84.063, 84.033, 84.379, 84.038, and 84.077) – U.S. Department of Education"
},
{
"id": "p124.6",
"order": 6,
"type": "text",
"bbox": {
"l": 68.88,
"t": 582.72,
"r": 541.68,
"b": 525.6
},
"text": "Criteria or specific requirement: 34 CFR 668.164(h) - If a credit balance occurred on or before the first day of class of a payment period, it must be paid directly to the student or parent within 14 days of the first day of class. If a credit balance occurred after the first day of class of a payment period, it must be paid directly to the student or parent within 14 days of the occurrence."
},
{
"id": "p124.7",
"order": 7,
"type": "text",
"bbox": {
"l": 69.6,
"t": 512.88,
"r": 541.2,
"b": 485.04
},
"text": "Condition: Out of a population of 1,623 students, we sampled 40. Out of this sample, the University failed to reimburse student account credit balances timely for 5 students."
},
{
"id": "p124.8",
"order": 8,
"type": "heading",
"bbox": {
"l": 69.84,
"t": 470.88,
"r": 196.8,
"b": 458.16
},
"text": "Questioned Cost: $10,456",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p124.9",
"order": 9,
"type": "text",
"bbox": {
"l": 69.36,
"t": 443.04,
"r": 538.56,
"b": 429.12
},
"text": "Cause: The University did not have a control in place to ensure credit balances were refunded timely."
},
{
"id": "p124.10",
"order": 10,
"type": "text",
"bbox": {
"l": 68.88,
"t": 414.96,
"r": 541.68,
"b": 387.12
},
"text": "Effect: The University is not in compliance with Title 34, Section CFR 668.164 with respect to the referenced students."
},
{
"id": "p124.11",
"order": 11,
"type": "text",
"bbox": {
"l": 68.88,
"t": 373.2,
"r": 541.92,
"b": 330.96
},
"text": "Recommendation: We recommend that the University establish controls to ensure that credit balances are paid directly to the student or parent within 14 days of the first day of class or within 14 days of the occurrence of a credit balance."
},
{
"id": "p124.12",
"order": 12,
"type": "text",
"bbox": {
"l": 69.84,
"t": 317.28,
"r": 535.68,
"b": 275.28
},
"text": "Views of responsible officials and planned corrective actions: The University concurs with finding. The Bursar Office, under the office's current leadership, has improved reporting procedures which allows for timely student reimbursements."
},
{
"id": "p124.13",
"order": 13,
"type": "footer",
"bbox": {
"l": 295.92,
"t": 48.24,
"r": 315.12,
"b": 36.48
},
"text": "120.",
"attrs": {
"block_label": "number"
}
}
],
"excluded_furniture": {
"first": [],
"last": []
}
}
Page 125
12 item(s)
JSON
footer (1)
header (2)
heading (2)
text (7)
1 · HEADER
2 · HEADER
3 · HEADING
4 · TEXT
5 · TEXT
6 · TEXT
7 · HEADING
8 · TEXT
9 · TEXT
10 · TEXT
11 · TEXT
12 · FOOTER
Page 125 JSON
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"width_pt": 612,
"height_pt": 792,
"rotation": 0,
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"counts_by_type": {
"footer": 1,
"header": 2,
"heading": 2,
"text": 7
},
"build_ms": 1,
"items": [
{
"id": "p125.1",
"order": 1,
"type": "header",
"bbox": {
"l": 217.68,
"t": 754.08,
"r": 393.6,
"b": 740.64
},
"text": "KENTUCKY STATE UNIVERSITY",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p125.2",
"order": 2,
"type": "header",
"bbox": {
"l": 143.28,
"t": 722.4,
"r": 468,
"b": 695.76
},
"text": "SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2022",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p125.3",
"order": 3,
"type": "heading",
"bbox": {
"l": 69.6,
"t": 680.4,
"r": 333.12,
"b": 667.2
},
"text": "Finding 2022-007: Academic Probation Notifications",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p125.4",
"order": 4,
"type": "text",
"bbox": {
"l": 68.88,
"t": 652.56,
"r": 540.48,
"b": 624.72
},
"text": "Information on the Federal Program: Student Financial Aid Cluster (AL Numbers 84.268, 84.063, 84.033, 84.379, 84.038, and 84.007) – U.S. Department of Education."
},
{
"id": "p125.5",
"order": 5,
"type": "text",
"bbox": {
"l": 68.64,
"t": 611.04,
"r": 541.68,
"b": 582.96
},
"text": "Criteria or specific requirement: 34 CFR 668.16(e)(9) - An institution must provide notification to the students of their results of an evaluation that impacts their eligibility for Title IV."
},
{
"id": "p125.6",
"order": 6,
"type": "text",
"bbox": {
"l": 68.88,
"t": 568.8,
"r": 541.92,
"b": 526.56
},
"text": "Condition: Out of a sample of 40 students, we identified 14 that did not meet Satisfactory Academic Progress (SAP). Out of the 14, the University failed to timely notify 1 of the students of academic probation status."
},
{
"id": "p125.7",
"order": 7,
"type": "heading",
"bbox": {
"l": 69.6,
"t": 512.88,
"r": 178.56,
"b": 499.68
},
"text": "Questioned Cost: $-0-",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p125.8",
"order": 8,
"type": "text",
"bbox": {
"l": 68.64,
"t": 484.56,
"r": 541.44,
"b": 456.96
},
"text": "Cause: The controls in place to ensure academic probation notifications are sent to students in a timely manner appeared to fail for the student identified above."
},
{
"id": "p125.9",
"order": 9,
"type": "text",
"bbox": {
"l": 68.88,
"t": 443.04,
"r": 541.68,
"b": 415.68
},
"text": "Effect: The University is not in compliance with Title 34 Section 668.16 with respect to the students referenced."
},
{
"id": "p125.10",
"order": 10,
"type": "text",
"bbox": {
"l": 68.88,
"t": 400.8,
"r": 541.92,
"b": 372.72
},
"text": "Recommendation: We recommend the University review the controls in place to ensure that academic probationary notifications are sent out promptly and enhance the controls if warranted."
},
{
"id": "p125.11",
"order": 11,
"type": "text",
"bbox": {
"l": 68.88,
"t": 359.76,
"r": 540.96,
"b": 303.12
},
"text": "Views of responsible officials and planned corrective actions: The University's Office of Financial Aid is currently integrating a new SAP Policy for fiscal year 2025 and will be implementing the required controls in their general ledger accounting system that will ensure SAP is monitored for each student in a timely and accurate manner."
},
{
"id": "p125.12",
"order": 12,
"type": "footer",
"bbox": {
"l": 295.68,
"t": 48.48,
"r": 315.12,
"b": 36.24
},
"text": "121.",
"attrs": {
"block_label": "number"
}
}
],
"excluded_furniture": {
"first": [],
"last": []
}
}
Page 126
12 item(s)
JSON
footer (1)
header (2)
heading (2)
text (7)
1 · HEADER
2 · HEADER
3 · HEADING
4 · TEXT
5 · TEXT
6 · TEXT
7 · HEADING
8 · TEXT
9 · TEXT
10 · TEXT
11 · TEXT
12 · FOOTER
Page 126 JSON
{
"document_id": 16531,
"page": 126,
"width_pt": 612,
"height_pt": 792,
"rotation": 0,
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"counts_by_type": {
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"header": 2,
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"text": 7
},
"build_ms": 1,
"items": [
{
"id": "p126.1",
"order": 1,
"type": "header",
"bbox": {
"l": 217.68,
"t": 754.08,
"r": 393.84,
"b": 740.4
},
"text": "KENTUCKY STATE UNIVERSITY",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p126.2",
"order": 2,
"type": "header",
"bbox": {
"l": 143.28,
"t": 722.4,
"r": 467.76,
"b": 695.76
},
"text": "SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2022",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p126.3",
"order": 3,
"type": "heading",
"bbox": {
"l": 69.84,
"t": 680.64,
"r": 426,
"b": 666.96
},
"text": "Finding 2022-008: Exit Counseling Notification for Withdrawn Students",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p126.4",
"order": 4,
"type": "text",
"bbox": {
"l": 69.12,
"t": 652.56,
"r": 541.2,
"b": 624.24
},
"text": "Information on the Federal Program: Federal Direct Student Loan Program (AL Number 84.268) – U.S. Department of Education"
},
{
"id": "p126.5",
"order": 5,
"type": "text",
"bbox": {
"l": 69.12,
"t": 611.04,
"r": 541.92,
"b": 568.8
},
"text": "Criteria or specific requirement: 34 CFR 685.304(b)(3) - If a student borrower withdraws from school, exit counseling must be provided either electronically, by mailing, or by email to the student borrower within 30 days."
},
{
"id": "p126.6",
"order": 6,
"type": "text",
"bbox": {
"l": 68.64,
"t": 554.64,
"r": 541.44,
"b": 526.32
},
"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": "p126.7",
"order": 7,
"type": "heading",
"bbox": {
"l": 69.6,
"t": 512.88,
"r": 178.8,
"b": 499.68
},
"text": "Questioned Cost: $-0-",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p126.8",
"order": 8,
"type": "text",
"bbox": {
"l": 68.64,
"t": 484.56,
"r": 541.44,
"b": 457.2
},
"text": "Cause: The University did not have a control in place to ensure exit counseling notifications were sent to withdrawn students timely."
},
{
"id": "p126.9",
"order": 9,
"type": "text",
"bbox": {
"l": 68.64,
"t": 443.04,
"r": 541.68,
"b": 415.2
},
"text": "Effect: The University is not in compliance with Title 34, Section 685.304 with respect to the referenced withdrawn students."
},
{
"id": "p126.10",
"order": 10,
"type": "text",
"bbox": {
"l": 69.36,
"t": 400.8,
"r": 541.92,
"b": 372.72
},
"text": "Recommendation: We recommend that the University establish controls to ensure that exit counseling notifications are sent timely once a student has been identified as a withdrawal."
},
{
"id": "p126.11",
"order": 11,
"type": "text",
"bbox": {
"l": 69.36,
"t": 359.52,
"r": 537.84,
"b": 304.08
},
"text": "Views of responsible officials and planned corrective actions: The University concurs with the finding. The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a withdrawal date is entered. This will be fully functional in fiscal year 2025."
},
{
"id": "p126.12",
"order": 12,
"type": "footer",
"bbox": {
"l": 295.92,
"t": 48.48,
"r": 314.88,
"b": 36.48
},
"text": "122.",
"attrs": {
"block_label": "number"
}
}
],
"excluded_furniture": {
"first": [],
"last": []
}
}
Page 127
11 item(s)
JSON
footer (1)
header (1)
heading (2)
text (7)
1 · HEADER
2 · HEADING
3 · TEXT
4 · TEXT
5 · TEXT
6 · HEADING
7 · TEXT
8 · TEXT
9 · TEXT
10 · TEXT
11 · FOOTER
Page 127 JSON
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"items": [
{
"id": "p127.1",
"order": 1,
"type": "header",
"bbox": {
"l": 141.36,
"t": 755.28,
"r": 467.76,
"b": 694.8
},
"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2022",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p127.2",
"order": 2,
"type": "heading",
"bbox": {
"l": 70.08,
"t": 680.64,
"r": 489.36,
"b": 666.72
},
"text": "Finding 2022-009: Incomplete Summary Level Report of Title IV Funds Not Returned",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p127.3",
"order": 3,
"type": "text",
"bbox": {
"l": 68.88,
"t": 652.56,
"r": 541.2,
"b": 624.24
},
"text": "Information on the Federal Program: Federal Direct Student Loan Program (AL Number 84.268) – U.S. Department of Education"
},
{
"id": "p127.4",
"order": 4,
"type": "text",
"bbox": {
"l": 68.64,
"t": 610.8,
"r": 541.92,
"b": 540.48
},
"text": "Criteria or specific requirement: CARES Act Section 3508(2) - The Secretary shall require each institution using a waiver relating to the withdrawal of recipients to report the number of such recipients, the amount of grant or loan assistance associated with each such recipient, and the total amount of grant or loan assistance for which each institution has not returned assistance under title IV to the Secretary."
},
{
"id": "p127.5",
"order": 5,
"type": "text",
"bbox": {
"l": 68.64,
"t": 527.04,
"r": 541.44,
"b": 498.48
},
"text": "Condition: Out of a population of 26 withdrawn students, we sampled 5. Out of this sample, 1 student was not included in the Summary Level Report of Title IV Funds not returned."
},
{
"id": "p127.6",
"order": 6,
"type": "heading",
"bbox": {
"l": 69.6,
"t": 484.8,
"r": 180,
"b": 472.08
},
"text": "Questioned Cost: $-0-",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p127.7",
"order": 7,
"type": "text",
"bbox": {
"l": 68.64,
"t": 457.44,
"r": 542.16,
"b": 414.72
},
"text": "Cause: There was not a procedure in place to verify that all students who withdrew from the University after attending less than 60% of the enrollment period were included in the Summary Level Report."
},
{
"id": "p127.8",
"order": 8,
"type": "text",
"bbox": {
"l": 68.64,
"t": 401.04,
"r": 541.68,
"b": 372.96
},
"text": "Effect: The number of recipients and total amount of assistance included in the Summary Level Report was understated."
},
{
"id": "p127.9",
"order": 9,
"type": "text",
"bbox": {
"l": 68.88,
"t": 359.52,
"r": 542.4,
"b": 317.04
},
"text": "Recommendation: We recommend the University develop a procedure for verifying that all withdrawn students are included in the Summary Level Report to ensure accurate reporting to the Department."
},
{
"id": "p127.10",
"order": 10,
"type": "text",
"bbox": {
"l": 68.88,
"t": 303.36,
"r": 517.68,
"b": 260.88
},
"text": "Views of responsible officials and planned corrective actions: The University concurs with the finding. The University is currently utilizing the Banner Optimization to refine that all withdrawn students are included in the Summary Level Report. This will be fully functional in fiscal year 2025."
},
{
"id": "p127.11",
"order": 11,
"type": "footer",
"bbox": {
"l": 295.68,
"t": 48.48,
"r": 314.88,
"b": 36.48
},
"text": "123.",
"attrs": {
"block_label": "number"
}
}
],
"excluded_furniture": {
"first": [],
"last": []
}
}
Page 128
12 item(s)
JSON
footer (1)
header (2)
heading (2)
text (7)
1 · HEADER
2 · HEADER
3 · HEADING
4 · TEXT
5 · TEXT
6 · TEXT
7 · HEADING
8 · TEXT
9 · TEXT
10 · TEXT
11 · TEXT
12 · FOOTER
Page 128 JSON
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"header": 2,
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"items": [
{
"id": "p128.1",
"order": 1,
"type": "header",
"bbox": {
"l": 217.68,
"t": 754.32,
"r": 393.84,
"b": 740.64
},
"text": "KENTUCKY STATE UNIVERSITY",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p128.2",
"order": 2,
"type": "header",
"bbox": {
"l": 143.52,
"t": 722.64,
"r": 468,
"b": 695.76
},
"text": "SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2022",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p128.3",
"order": 3,
"type": "heading",
"bbox": {
"l": 69.84,
"t": 680.64,
"r": 366.24,
"b": 667.2
},
"text": "Finding 2022-010: NSLDS Notification of Withdrawn Status",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p128.4",
"order": 4,
"type": "text",
"bbox": {
"l": 68.88,
"t": 652.56,
"r": 541.2,
"b": 624.48
},
"text": "Information on the Federal Program: Federal Direct Student Loan Program (AL Number 84.268) – U.S. Department of Education"
},
{
"id": "p128.5",
"order": 5,
"type": "text",
"bbox": {
"l": 68.64,
"t": 610.8,
"r": 541.92,
"b": 540
},
"text": "Criteria or specific requirement: 34 CFR 685.309 - Unless the school expects to submit its next enrollment report within 60 days, the school must notify the lender or the guaranty agency within 30 days if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis. The school is responsible for timely reporting whether they report directly or via a third-party servicer."
},
{
"id": "p128.6",
"order": 6,
"type": "text",
"bbox": {
"l": 68.64,
"t": 526.8,
"r": 541.68,
"b": 498.24
},
"text": "Condition: Out of a population of 26 withdrawn students, we sampled 5. Out of this sample, the University failed to correctly notify NSLDS of 1 student's status change."
},
{
"id": "p128.7",
"order": 7,
"type": "heading",
"bbox": {
"l": 69.6,
"t": 484.56,
"r": 179.76,
"b": 472.08
},
"text": "Questioned Cost: $-0-",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p128.8",
"order": 8,
"type": "text",
"bbox": {
"l": 68.4,
"t": 457.2,
"r": 541.44,
"b": 428.64
},
"text": "Cause: The University relied on their third-party servicer for reporting and did not have a control in place to ensure that timely reporting of all status changes to NSLDS was occurring."
},
{
"id": "p128.9",
"order": 9,
"type": "text",
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"b": 372.96
},
"text": "Effect: Without notification, the NSLDS is not timely updated of change in status for students who have withdrawn or graduated. Timely notification allows the NSLDS to determine when a student enters repayment status."
},
{
"id": "p128.10",
"order": 10,
"type": "text",
"bbox": {
"l": 68.88,
"t": 359.28,
"r": 541.92,
"b": 316.8
},
"text": "Recommendation: We recommend that the University establish controls to review the reporting function of their third-party servicer to ensure student enrollment status in the NSLDS is updated in a timely manner in compliance with federal requirements."
},
{
"id": "p128.11",
"order": 11,
"type": "text",
"bbox": {
"l": 69.12,
"t": 303.36,
"r": 536.88,
"b": 233.28
},
"text": "Views of responsible officials and planned corrective actions: The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institutions due to this being a fairly new process/requirement. This process will be corrected going forward."
},
{
"id": "p128.12",
"order": 12,
"type": "footer",
"bbox": {
"l": 295.68,
"t": 48.24,
"r": 315.36,
"b": 36.48
},
"text": "124.",
"attrs": {
"block_label": "number"
}
}
],
"excluded_furniture": {
"first": [],
"last": []
}
}
Page 129
11 item(s)
JSON
footer (1)
header (1)
heading (2)
text (7)
1 · HEADER
2 · HEADING
3 · TEXT
4 · TEXT
5 · TEXT
6 · HEADING
7 · TEXT
8 · TEXT
9 · TEXT
10 · TEXT
11 · FOOTER
Page 129 JSON
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"items": [
{
"id": "p129.1",
"order": 1,
"type": "header",
"bbox": {
"l": 141.12,
"t": 755.76,
"r": 468,
"b": 695.52
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2022",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p129.2",
"order": 2,
"type": "heading",
"bbox": {
"l": 69.84,
"t": 680.64,
"r": 422.88,
"b": 666.96
},
"text": "Finding 2022-011: Exit Counseling Notification for Graduated Students",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p129.3",
"order": 3,
"type": "text",
"bbox": {
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"r": 541.2,
"b": 624.24
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"text": "Information on the Federal Program: Federal Direct Student Loan Program (AL Number 84.268) – U.S. Department of Education"
},
{
"id": "p129.4",
"order": 4,
"type": "text",
"bbox": {
"l": 68.88,
"t": 610.8,
"r": 541.92,
"b": 554.64
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"text": "Criteria or specific requirement: 34 CFR 685.304(b)(1) - A school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school."
},
{
"id": "p129.5",
"order": 5,
"type": "text",
"bbox": {
"l": 68.64,
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"b": 512.4
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"text": "Condition: Out of a population of 118 graduated students, we sampled 16. Out of this sample, the University was unable to provide evidence of exit counseling notifications being sent to 15 students."
},
{
"id": "p129.6",
"order": 6,
"type": "heading",
"bbox": {
"l": 69.84,
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"r": 178.08,
"b": 485.76
},
"text": "Questioned Cost: $-0-",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p129.7",
"order": 7,
"type": "text",
"bbox": {
"l": 68.64,
"t": 471.12,
"r": 541.44,
"b": 442.56
},
"text": "Cause: The University did not have a control in place to ensure exit counseling notifications were sent to graduating students timely."
},
{
"id": "p129.8",
"order": 8,
"type": "text",
"bbox": {
"l": 68.88,
"t": 429.12,
"r": 541.92,
"b": 401.04
},
"text": "Effect: The University is not in compliance with Title 34, Section 685.304 with respect to the referenced graduated students."
},
{
"id": "p129.9",
"order": 9,
"type": "text",
"bbox": {
"l": 69.36,
"t": 386.88,
"r": 541.68,
"b": 358.56
},
"text": "Recommendation: We recommend that the University establish controls to ensure that exit counseling notifications are sent prior to the date of graduation."
},
{
"id": "p129.10",
"order": 10,
"type": "text",
"bbox": {
"l": 68.88,
"t": 345.6,
"r": 537.12,
"b": 290.4
},
"text": "Views of responsible officials and planned corrective actions: The University concurs with the finding. The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a Graduation Fee is charged. This will be fully functional in fiscal year 2025."
},
{
"id": "p129.11",
"order": 11,
"type": "footer",
"bbox": {
"l": 295.68,
"t": 48.24,
"r": 314.88,
"b": 36.24
},
"text": "125.",
"attrs": {
"block_label": "number"
}
}
],
"excluded_furniture": {
"first": [],
"last": []
}
}
Page 130
12 item(s)
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footer (1)
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1 · HEADER
2 · HEADER
3 · HEADING
4 · TEXT
5 · TEXT
6 · TEXT
7 · HEADING
8 · TEXT
9 · TEXT
10 · TEXT
11 · TEXT
12 · FOOTER
Page 130 JSON
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"items": [
{
"id": "p130.1",
"order": 1,
"type": "header",
"bbox": {
"l": 217.68,
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"r": 393.84,
"b": 740.64
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"text": "KENTUCKY STATE UNIVERSITY",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p130.2",
"order": 2,
"type": "header",
"bbox": {
"l": 143.52,
"t": 722.64,
"r": 468,
"b": 695.76
},
"text": "SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2022",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p130.3",
"order": 3,
"type": "heading",
"bbox": {
"l": 69.84,
"t": 680.4,
"r": 363.36,
"b": 667.2
},
"text": "Finding 2022-012: NSLDS Notification of Graduated Status",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p130.4",
"order": 4,
"type": "text",
"bbox": {
"l": 68.88,
"t": 652.56,
"r": 541.2,
"b": 624.48
},
"text": "Information on the Federal Program: Federal Direct Student Loan Program (AL Number 84.268) – U.S. Department of Education"
},
{
"id": "p130.5",
"order": 5,
"type": "text",
"bbox": {
"l": 68.64,
"t": 610.8,
"r": 541.92,
"b": 540
},
"text": "Criteria or specific requirement: 34 CFR 685.309 - Unless the school expects to submit its next enrollment report within 60 days, the school must notify the lender or the guaranty agency within 30 days if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis. The school is responsible for timely reporting whether they report directly or via a third-party servicer."
},
{
"id": "p130.6",
"order": 6,
"type": "text",
"bbox": {
"l": 68.64,
"t": 526.8,
"r": 541.68,
"b": 498.24
},
"text": "Condition: Out of a population of 118 graduated students, we sampled 16. Out of this sample, the University failed to correctly notify NSLDS of 8 students' status changes."
},
{
"id": "p130.7",
"order": 7,
"type": "heading",
"bbox": {
"l": 69.6,
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"b": 472.08
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"text": "Questioned Cost: $-0-",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
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{
"id": "p130.8",
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"type": "text",
"bbox": {
"l": 68.4,
"t": 457.2,
"r": 541.44,
"b": 428.64
},
"text": "Cause: The University relied on their third-party servicer for reporting and did not have a control in place to ensure that timely reporting of all status changes to NSLDS was occurring."
},
{
"id": "p130.9",
"order": 9,
"type": "text",
"bbox": {
"l": 69.36,
"t": 414.96,
"r": 541.92,
"b": 372.96
},
"text": "Effect: Without notification, the NSLDS is not timely updated of change in status for students who have withdrawn or graduated. Timely notification allows the NSLDS to determine when a student enters repayment status."
},
{
"id": "p130.10",
"order": 10,
"type": "text",
"bbox": {
"l": 68.88,
"t": 359.28,
"r": 541.92,
"b": 316.8
},
"text": "Recommendation: We recommend that the University establish controls to review the reporting function of their third-party servicer to ensure student enrollment status in the NSLDS is updated in a timely manner in compliance with federal requirements."
},
{
"id": "p130.11",
"order": 11,
"type": "text",
"bbox": {
"l": 69.12,
"t": 303.36,
"r": 536.88,
"b": 233.28
},
"text": "Views of responsible officials and planned corrective actions: The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institutions due to this being a fairly new process/requirement. This process will be corrected going forward."
},
{
"id": "p130.12",
"order": 12,
"type": "footer",
"bbox": {
"l": 295.92,
"t": 48.24,
"r": 315.12,
"b": 36.48
},
"text": "126.",
"attrs": {
"block_label": "number"
}
}
],
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"first": [],
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}
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Page 131
12 item(s)
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footer (1)
header (2)
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1 · HEADER
2 · HEADER
3 · HEADING
4 · TEXT
5 · TEXT
6 · TEXT
7 · HEADING
8 · TEXT
9 · TEXT
10 · TEXT
11 · TEXT
12 · FOOTER
Page 131 JSON
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"build_ms": 1,
"items": [
{
"id": "p131.1",
"order": 1,
"type": "header",
"bbox": {
"l": 217.44,
"t": 754.32,
"r": 393.84,
"b": 740.4
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"text": "KENTUCKY STATE UNIVERSITY",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p131.2",
"order": 2,
"type": "header",
"bbox": {
"l": 143.28,
"t": 722.4,
"r": 468,
"b": 695.76
},
"text": "SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2022",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p131.3",
"order": 3,
"type": "heading",
"bbox": {
"l": 69.6,
"t": 680.64,
"r": 308.64,
"b": 666.96
},
"text": "Finding 2022-013: Right to Cancel Notifications",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p131.4",
"order": 4,
"type": "text",
"bbox": {
"l": 68.88,
"t": 652.56,
"r": 541.44,
"b": 624.24
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"text": "Information on the Federal Program: Federal Direct Student Loan Program (AL Number 84.268) – U.S. Department of Education"
},
{
"id": "p131.5",
"order": 5,
"type": "text",
"bbox": {
"l": 68.88,
"t": 610.8,
"r": 541.92,
"b": 568.08
},
"text": "Criteria or specific requirement: 34 CFR 668.165(a)(2)(ii) - If an institution credits a student ledger account with Direct Loan, or Federal Perkins Loan funds, the institution must notify the student or parent of their right to cancel all or a portion of that loan, or loan disbursement."
},
{
"id": "p131.6",
"order": 6,
"type": "text",
"bbox": {
"l": 68.64,
"t": 554.64,
"r": 541.68,
"b": 526.32
},
"text": "Condition: Out of a population of 66 graduate students, we sampled 6. Out of this sample, the University failed to provide evidence that right to cancel notifications were sent for all 6 students."
},
{
"id": "p131.7",
"order": 7,
"type": "heading",
"bbox": {
"l": 69.6,
"t": 512.88,
"r": 178.8,
"b": 499.68
},
"text": "Questioned Cost: $-0-",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p131.8",
"order": 8,
"type": "text",
"bbox": {
"l": 68.88,
"t": 484.8,
"r": 541.92,
"b": 456.96
},
"text": "Cause: The University did not have a control in place to ensure right to cancel notifications were sent to graduate students timely."
},
{
"id": "p131.9",
"order": 9,
"type": "text",
"bbox": {
"l": 68.88,
"t": 443.04,
"r": 541.44,
"b": 415.68
},
"text": "Effect: The University is not in compliance with Title 34, Section 668.165 with respect to graduate students."
},
{
"id": "p131.10",
"order": 10,
"type": "text",
"bbox": {
"l": 68.88,
"t": 400.8,
"r": 541.92,
"b": 372.72
},
"text": "Recommendation: We recommend that the University establish controls to ensure that right to cancel notifications are sent when student ledger accounts are credited."
},
{
"id": "p131.11",
"order": 11,
"type": "text",
"bbox": {
"l": 68.64,
"t": 359.52,
"r": 538.8,
"b": 304.08
},
"text": "Views of responsible officials and planned corrective actions: The University concurs with the finding. The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a loan disbursement is made. This will be fully functional in fiscal year 2025."
},
{
"id": "p131.12",
"order": 12,
"type": "footer",
"bbox": {
"l": 295.68,
"t": 48.24,
"r": 315.36,
"b": 36.48
},
"text": "127.",
"attrs": {
"block_label": "number"
}
}
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Page 132
11 item(s)
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footer (1)
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1 · HEADER
2 · HEADING
3 · TEXT
4 · TEXT
5 · TEXT
6 · HEADING
7 · TEXT
8 · TEXT
9 · TEXT
10 · TEXT
11 · FOOTER
Page 132 JSON
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"id": "p132.1",
"order": 1,
"type": "header",
"bbox": {
"l": 141.36,
"t": 756,
"r": 467.76,
"b": 695.76
},
"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2022",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p132.2",
"order": 2,
"type": "heading",
"bbox": {
"l": 69.84,
"t": 680.64,
"r": 344.88,
"b": 666.72
},
"text": "Finding 2022-014: Improper Reporting of HEERF Funds",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p132.3",
"order": 3,
"type": "text",
"bbox": {
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"t": 652.56,
"r": 541.44,
"b": 624.72
},
"text": "Information on the Federal Program: HEERF Student, Institutional, and HBCU Portion (AL Numbers 84.425E, 84.425F and 84.425J) – U.S. Department of Education"
},
{
"id": "p132.4",
"order": 4,
"type": "text",
"bbox": {
"l": 68.4,
"t": 610.8,
"r": 541.92,
"b": 511.92
},
"text": "Criteria or specific requirement: Federal Register Vol. 85, No. 169 and Vol. 86, No. 91 state that reporting information must appear in a format and location that is easily accessible to the public. This information must be updated no later than 10 days after the end of each calendar quarter. Additionally, HEERF FAQ guidance published by the Department of Education states an Institution can discharge the complete balance of student debt and reimburse themselves through their HEERF grants by reporting the discharge as lost revenue from academic sources in quarterly and annual reporting."
},
{
"id": "p132.5",
"order": 5,
"type": "text",
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"t": 499.2,
"r": 542.88,
"b": 442.56
},
"text": "Condition: The report for the quarter ended March 31, 2022, was revised in 2023, and the University removed the original version from their website. All quarterly reports, excluding the Institutional report for the quarter ended December 31, 2023, used cumulative totals of grant receipts instead of quarterly totals."
},
{
"id": "p132.6",
"order": 6,
"type": "heading",
"bbox": {
"l": 69.6,
"t": 429.12,
"r": 179.52,
"b": 415.92
},
"text": "Questioned Cost: $-0-",
"attrs": {
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},
"level": 3
},
{
"id": "p132.7",
"order": 7,
"type": "text",
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"t": 401.04,
"r": 541.2,
"b": 372.72
},
"text": "Cause: The University did not have the proper internal controls in place to ensure that all reporting requirements were being adhered to."
},
{
"id": "p132.8",
"order": 8,
"type": "text",
"bbox": {
"l": 68.88,
"t": 359.52,
"r": 541.2,
"b": 331.2
},
"text": "Effect: The University is not in compliance with the reporting requirements for HEERF funds specified by the Department of Education."
},
{
"id": "p132.9",
"order": 9,
"type": "text",
"bbox": {
"l": 68.64,
"t": 317.04,
"r": 541.92,
"b": 246.72
},
"text": "Recommendation: We recommend the University review all previously submitted reporting documentation and update per the current guidance posted by the Department of Education. The University should also implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure funds are reported accurately and timely, in accordance with grant requirements."
},
{
"id": "p132.10",
"order": 10,
"type": "text",
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"t": 233.76,
"r": 535.68,
"b": 177.36
},
"text": "Views of responsible officials and planned corrective actions: The University concurs with the finding. Additional procedures have been implemented to ensure the timely completion of all federal HEERF reports. In addition, the HEERF public reporting requirements have been met and the University was deemed in compliance by the Department of Education as of September 2023."
},
{
"id": "p132.11",
"order": 11,
"type": "footer",
"bbox": {
"l": 295.92,
"t": 48.24,
"r": 314.88,
"b": 36.48
},
"text": "128.",
"attrs": {
"block_label": "number"
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Page 133
12 item(s)
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footer (1)
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1 · TITLE
2 · HEADING
3 · TEXT
4 · TEXT
5 · TEXT
6 · TEXT
7 · HEADING
8 · TEXT
9 · TEXT
10 · TEXT
11 · TEXT
12 · FOOTER
Page 133 JSON
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"id": "p133.1",
"order": 1,
"type": "title",
"bbox": {
"l": 143.28,
"t": 754.32,
"r": 468.72,
"b": 694.8
},
"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2022",
"attrs": {
"block_label": "doc_title"
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{
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"type": "heading",
"bbox": {
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"r": 231.6,
"b": 667.2
},
"text": "Finding 2022-015: Lost Revenue",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
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"text": "Information on the Federal Program: HEERF Institutional Portion (AL Number 84.425F) – U.S. Department of Education"
},
{
"id": "p133.4",
"order": 4,
"type": "text",
"bbox": {
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"text": "Criteria or specific requirement: 2 CFR Section 200.334 - Financial records, supporting documents, statistical records, and all other non-federal entity records pertinent to a federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the federal awarding agency or pass-through entity in the case of a subrecipient."
},
{
"id": "p133.5",
"order": 5,
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"l": 68.64,
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"b": 457.44
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"text": "Higher Education Emergency Relief Fund Lost Revenue Frequently Asked Questions - An institution must adequately document its estimate of lost revenue, including its rationale, calculations, methodology, underlying data, and budgets or projections used to determine the amount of lost revenue."
},
{
"id": "p133.6",
"order": 6,
"type": "text",
"bbox": {
"l": 68.4,
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"r": 542.16,
"b": 372.96
},
"text": "Condition: At the time the lost revenue estimation was made, the University did not contemporaneously document its rationale, calculations, or methodology. Based on a review of parking revenue data subsequently compiled from the previous four years, it was determined that the amount reported as lost revenue in 2022 was reasonable; however, the contemporaneous record retention criteria was not satisfied."
},
{
"id": "p133.7",
"order": 7,
"type": "heading",
"bbox": {
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},
"text": "Questioned Cost: $-0",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p133.8",
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"type": "text",
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"r": 541.68,
"b": 302.88
},
"text": "Cause: The University did not retain contemporaneously prepared documentation supporting its estimate of lost revenue including its rationale, calculations, and methodology."
},
{
"id": "p133.9",
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"type": "text",
"bbox": {
"l": 68.64,
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"b": 234
},
"text": "Effect: Contemporaneously prepared documentation and justification of the lost revenue estimation was not available to be audited. Historical parking revenue data from the previous four years was subsequently compiled and provided to support the amount reported as lost revenue in 2022 was reasonable."
},
{
"id": "p133.10",
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"type": "text",
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"text": "Recommendation: We recommend the University review the internal controls over the administration of federal funds to ensure future documentation is created and retained in accordance with specific grant requirements with an emphasis on the specific requirements of grants new to the University."
},
{
"id": "p133.11",
"order": 11,
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},
"text": "Views of responsible officials and planned corrective actions: The University concurs with the finding and has taken proactive measures to ensure compliance. Specifically, the University has established a digital folder dedicated to maintaining all records pertaining to HEERF funding and lost revenue calculations."
},
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"text": "129.",
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Page 134
11 item(s)
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Page 134 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2022",
"attrs": {
"block_label": "doc_title"
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"text": "Finding 2022-016: Unidentifiable Federal Funds",
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"level": 3
},
{
"id": "p134.3",
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"text": "Information on the Federal Program: Coronavirus State and Local Fiscal Recovery Funds (AL Number 21.027) – U.S. Department of the Treasury"
},
{
"id": "p134.4",
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"type": "text",
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"text": "Criteria: 2 CFR 200.302 (b) (1) -The financial management system of each non-federal entity must provide for the identification, in its accounts, of all federal awards received and expended and the federal programs under which they were received. federal program and federal award identification must include, as applicable, the Assistance Listings title and number, federal award identification number and year, name of the federal agency, and name of the pass-through entity, if any."
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"text": "Condition: Federal funds totaling $138,700 were not identified within the accounts of the University's financial management system. These funds were posted in a payment holding account and were not identifiable as federal funds."
},
{
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"text": "Questioned Cost: $-0-",
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"text": "Cause: The internal controls in place to ensure the identification of all federal payments received and expended failed to identify the above funds as federal funds."
},
{
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"text": "Effect: Without further investigation into the holding account, these funds would not have been identifiable within the University's financial management system and would have been excluded from the Schedule of Expenditures of federal Awards."
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"id": "p134.9",
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"text": "Recommendation: We recommend the University review the controls in place to identify federal funds and enhance if warranted."
},
{
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"text": "Views of responsible officials and planned corrective actions: The University concurs with the finding. As a result of this finding, the University created a new fund code within their general ledger chart of accounts for the purpose of classifying these funds as federal funds. The University performed the appropriate reclassifying journal entries within their general ledger utilizing the newly created fund code to recognize the $138,700 as federal revenue and expenditures."
},
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Page 135
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Page 135 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2022",
"attrs": {
"block_label": "doc_title"
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"text": "Finding 2022-017: SNAP-Ed Unallowable Expenditures",
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"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p135.3",
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"text": "Criteria: 2 CFR Section 200.475(b) - Costs incurred by employees and officers for travel, including costs of lodging, other subsistence, and incidental expenses, must be considered reasonable and otherwise allowable only to the extent such costs do not exceed charges normally allowed by the non-federal entity in its regular operations as the result of the non-federal entity's written travel policy. In addition, if these costs are charged directly to the federal award then documentation must justify that:"
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"text": "OMB Compliance Supplement 2023 - SNAP-Ed funds must be used for the administrative costs of planning, implementing, operating, and evaluating a SNAP-Ed program in accordance with the state's approved SNAP-Ed Plan."
},
{
"id": "p135.7",
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"text": "Guidance from the State of Kentucky regarding allowable costs restrictions on travel and conferences is included in award number SC7362000001287 and SC362200001080."
},
{
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"type": "text",
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"text": "Condition: The University expended $38,596 of SNAP-Ed funds for 27 employees to travel to the annual Association of Administrators System-Wide Conference. We were only able to substantiate allowable expense for 3 of these employees to costs related to the SNAP-Ed program. We were unable to substantiate the travel cost for the other 24 employees as costs related to the SNAP-Ed program through prior written approval from the pass-through entity."
},
{
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"type": "heading",
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"text": "Questioned Cost: $35,296",
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},
{
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"text": "Cause: The University expended federal funds on travel that could not be substantiated, through prior written approval from the pass-through entity, as allowable expenditures related to the SNAP-Ed program."
},
{
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"text": "Effect: The University is not in compliance with the allowable activities outlined by the pass-through entity or provisions as outline in 2 CFR Section 200.475(b) of the Code of Federal Regulations."
},
{
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"text": "Recommendation: We recommend the University ensure staff working with federal funds are provided adequate training to understand the allowable requirements of federal programs. Furthermore, the University should maintain records on approvals from the federal agencies or pass-through agencies on all travel expenses and approvals in a centralized manner for maintains records for the required amount of time."
},
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"text": "Views of responsible officials and planned corrective actions: The University concurs with the finding. The SNAP-Ed office experienced significant staff turnover during fiscal year 2022, and records could not be located. The University has established workflows and policies to ensure compliance and documentation currently and in the future."
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Page 137
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Page 137 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2022",
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"text": "Finding 2022-018: SNAP-Ed Record Retention",
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"level": 3
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{
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"level": 3
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"text": "Criteria: 2 CFR Section 200.334 - Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient."
},
{
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"text": "State of Kentucky guidance per award number SC7362000001287 and SC362200001080 – the University must submit monthly and quarterly reports to the DCBS Division of Family Support, Director's office."
},
{
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"text": "Condition: Monthly and quarterly reports required to be submitted by the University to the State were not adequately retained during the required three-year period beginning July 1, 2021."
},
{
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"level": 3
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"text": "Cause: The University did not have the proper internal controls in place to ensure that all required reporting documents were retained during the specified three-year period."
},
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"text": "Effect: Monthly and quarterly reporting for all periods were not available to be audited."
},
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"text": "Recommendation: We recommend the University review the internal controls over the administration of federal funds to ensure documentation is created and retained in accordance with federal and pass-through requirements."
},
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"text": "Views of responsible officials and planned corrective actions: The University concurs with the finding. The SNAP-Ed office experienced significant staff turnover during fiscal year 2022, and records could not be located. The University has established workflows and policies to ensure compliance and documentation currently and in the future."
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2022",
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"text": "Finding 2022-019: Single Audit Submission Deadline",
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"text": "Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period."
},
{
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"text": "Condition: The reporting package for the year ended June 30, 2022, was not submitted by the March 31, 2023, reporting deadline."
},
{
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"text": "Questioned Cost: $-0-",
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"text": "Cause: The audit report on the financial statements for the year ended June 30, 2021, was issued subsequent to the March 31, 2023, deadline."
},
{
"id": "p138.7",
"order": 7,
"type": "text",
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"text": "Effect: The Organization is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2021."
},
{
"id": "p138.8",
"order": 8,
"type": "text",
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"l": 69.84,
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"text": "Recommendation: Not applicable."
},
{
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"text": "Views of responsible officials and planned corrective actions: The University concurs with the finding. The audit report on the financial statements for the year ended June 30, 2022, was issued on April 15, 2024. The Data Collection form and reporting package will be submitted within 5 business days thereafter."
},
{
"id": "p138.10",
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Page 139
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"text": "KENTUCKY STATE UNIVERSITY\nPRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COST\nJUNE 30, 2022",
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"text": "2021-001 Finding: Preparation of Financial Statements",
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{
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"text": "Condition and context: During fiscal year 2021, the University did not have in place the processes and controls that would assure 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": "p139.4",
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"text": "Recommendation: We recommend management review, and if practical, enhance the external financial reporting procedures and controls in place to address the preparation and review of external year-end financial statements."
},
{
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"text": "Status: Unresolved. Due to the timing of issuance of the audit report for the year ended June 30, 2021, the University was unable to address this finding during the fiscal year ended June 30, 2022. See finding 2022-001."
},
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Page 140
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"text": "KENTUCKY STATE UNIVERSITY\nPRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COST (CONTINUED)\nJUNE 30, 2022",
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"text": "2021-002 Finding: Bank Reconciliations",
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"level": 3
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{
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"text": "Condition and context: During fiscal year 2021, the University did not reconcile the bank statements to the general ledger."
},
{
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"type": "text",
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"text": "Recommendation: We recommend that the University reconcile all bank statement activity to the accounting ledger on a monthly basis and that those reconciliations be reviewed and approved by an appropriate level of management in a timely manner."
},
{
"id": "p140.5",
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"text": "Status: Unresolved. Due to the timing of issuance of the audit report for the year ended June 30, 2021, the University was unable to address this finding during the fiscal year ended June 30, 2022. See finding 2022-002."
},
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Page 141
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"text": "KENTUCKY STATE UNIVERSITY\nPRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nJUNE 30, 2022",
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"text": "2021-003 Finding: Financial Policies and Procedures Manual",
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},
{
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"text": "Condition and context: During the audit of fiscal year 2021 financial statements, it was noted that the Business Office Policies and Procedures Manual had not been updated since 2010. As some procedures were no longer relevant to financial operations, certain University departments were using self-created policy and procedure drafts that had not been formally approved by management."
},
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"text": "Recommendation: We recommend that the University implement a policy to review the Business Office Policy and Procedure Manual at least annually and make revisions as necessary to support financial operations."
},
{
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"text": "Status: Unresolved. Due to the timing of issuance of the audit report for the year ended June 30, 2021, the University was unable to address this finding during the fiscal year ended June 30, 2022. See finding 2022-003."
},
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Page 142
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"text": "KENTUCKY STATE UNIVERSITY\nPRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nJUNE 30, 2022",
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"text": "2021-004 Finding: Administration of Corporate Credit Cards",
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"level": 3
},
{
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"text": "Condition and context: During the audit of fiscal year 2021 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."
},
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"text": "Recommendation: We recommend that the University implement procedures to obtain user agreements from every corporate cardholder and perform adequate reviews of credit card purchases in a timely manner."
},
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"text": "Status: Unresolved. Due to the timing of issuance of the audit report for the year ended June 30, 2021, the University was unable to address this finding during the fiscal year ended June 30, 2022. See finding 2022-004."
},
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Page 143
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Page 143 JSON
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"text": "2021-005 Finding: University President's Expenditures",
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"level": 3
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"text": "Condition and context: During the audit of fiscal year 2021 financial statements, it was noted that the President's credit card purchases, and other expenditures were not reviewed at the appropriate level of authority."
},
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"text": "Recommendation: We recommend that a member of the Board of Regents review the expenditures of the President on a regular basis (i.e., quarterly) to establish transparency around and maintain appropriate oversight of the activities of leadership."
},
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"text": "Status: Unresolved. Due to the timing of issuance of the audit report for the year ended June 30, 2021, the University was unable to address this finding during the fiscal year ended June 30, 2022. See finding 2022-005."
},
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Page 144
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"text": "Finding 2021-006: Return of HEERF Funds",
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"level": 3
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"text": "Condition and context: The University transferred $633,744.80 of HEERF Student Aid funds to the Kentucky State University Foundation for the purpose of holding and releasing funds to students. $146,242.20 of checks distributed to students did not clear, and these funds were held in an interest-bearing account. As of September 15, 2023, accrued interest totaled $49,145.32. The University did not refund the portion of the HEERF award that could not be disbursed back to the Department of Education. The University also did not remit the accrued interest."
},
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"text": "Recommendation: We recommend the University complete the refund procedures for the funds unable to be disbursed and the accrued interest. Additionally, the University should establish a plan for the orderly distribution of the remaining balance of HEERF funds."
},
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"text": "Status: Resolved. The refund for $146,242.20 and the refund for $49,145.32 were both completed on September 15, 2023."
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Page 145
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"text": "Condition and context: The University does not have the Student Funding Report for the quarter ending June 30, 2021, posted to their website. The Institutional and HBCU portion report for the quarter ended September 30, 2020, was created more than 10 days after the end of the quarter. The Institutional and HBCU portion report for the quarter ended March 31, 2021, was revised in 2022, and the University removed the original version from their website; therefore, it cannot be determined if the reporting deadline requirement was met. The University reported discharge of student debt as emergency financial aid grants to students instead of lost revenue from academic sources on the Institutional and HBCU portion report for the quarter ended March 31, 2021."
},
{
"id": "p145.4",
"order": 4,
"type": "text",
"bbox": {
"l": 68.64,
"t": 522.48,
"r": 541.68,
"b": 451.68
},
"text": "Recommendation: We recommend the University review all previously submitted reporting documentation and update per the current guidance posted by the Department of Education. The University should also implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure funds are reported accurately and timely, in accordance with grant requirements."
},
{
"id": "p145.5",
"order": 5,
"type": "text",
"bbox": {
"l": 69.84,
"t": 438.72,
"r": 541.2,
"b": 410.4
},
"text": "Status: Resolved. Reports have been amended by the Grant Accounting office and are posted for public access on the University's website."
},
{
"id": "p145.6",
"order": 6,
"type": "footer",
"bbox": {
"l": 295.68,
"t": 48.24,
"r": 315.12,
"b": 36.72
},
"text": "141.",
"attrs": {
"block_label": "number"
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}
],
"excluded_furniture": {
"first": [],
"last": []
}
}
Page 146
6 item(s)
JSON
footer (1)
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1 · TITLE
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3 · TEXT
4 · TEXT
5 · TEXT
6 · FOOTER
Page 146 JSON
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"type": "title",
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"text": "KENTUCKY STATE UNIVERSITY\nPRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nJUNE 30, 2022",
"attrs": {
"block_label": "doc_title"
},
"level": 2
},
{
"id": "p146.2",
"order": 2,
"type": "heading",
"bbox": {
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"t": 675.84,
"r": 231.84,
"b": 662.88
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"text": "Finding 2021-008: Lost Revenue",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p146.3",
"order": 3,
"type": "text",
"bbox": {
"l": 68.88,
"t": 648,
"r": 542.16,
"b": 592.08
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"text": "Condition and context: Lost revenue for Fall 2021 was calculated by applying the year over year percent increase in dining revenue to the Fall 2020 dormitory revenue and subtracting that amount from the actual Fall 2021 dormitory revenue. This resulted in a lost revenue overstatement of $688,691."
},
{
"id": "p146.4",
"order": 4,
"type": "text",
"bbox": {
"l": 68.64,
"t": 578.16,
"r": 542.64,
"b": 465.6
},
"text": "Recommendation: We recommend the University improve its administration of federal grant funds. The University should allocate sufficient staff and resources to ensure grant funds are spent in accordance with federal statutes, regulations, and the terms and conditions of the various federal awards. Specifically, the University should implement and maintain an effective system of internal controls over the administration of federal funds to ensure funds are spent appropriately and in accordance with the specific grant requirements. This includes establishing a chain of command that has the skills and knowledge to administer the funds and to ensure internal controls are not circumvented or overridden."
},
{
"id": "p146.5",
"order": 5,
"type": "text",
"bbox": {
"l": 69.84,
"t": 452.64,
"r": 542.16,
"b": 424.56
},
"text": "Status: In process. The University is currently in communication with the U.S. Department of Education and are still evaluating what steps need to be taken."
},
{
"id": "p146.6",
"order": 6,
"type": "footer",
"bbox": {
"l": 295.92,
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"r": 315.12,
"b": 36.48
},
"text": "142.",
"attrs": {
"block_label": "number"
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}
],
"excluded_furniture": {
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}
}
Page 147
6 item(s)
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Page 147 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nPRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nJUNE 30, 2022",
"attrs": {
"block_label": "doc_title"
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"level": 2
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{
"id": "p147.2",
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"type": "heading",
"bbox": {
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"r": 294.96,
"b": 662.64
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"text": "Finding 2021-009: Unallowable Expenditures",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p147.3",
"order": 3,
"type": "text",
"bbox": {
"l": 68.88,
"t": 648.24,
"r": 541.68,
"b": 605.52
},
"text": "Condition and context: Out of a population of 62 expenditures made from GEER funds totaling $324,757.83, we sampled 4 expenditures totaling $17,268.97. Out of this sample, $5,245 were spent on activities other than those outlined in the CRRSA Act and Grant Agreement."
},
{
"id": "p147.4",
"order": 4,
"type": "text",
"bbox": {
"l": 68.88,
"t": 591.84,
"r": 542.16,
"b": 522.48
},
"text": "Recommendation: We recommend the University must ensure staff working in federal grant expenditures are provided adequate training to understand the specific requirements of each grant and federal spending in general, including the factors affecting allowability of costs, that costs are necessary and reasonable for the performance of the award, and that sufficient documentation is maintained."
},
{
"id": "p147.5",
"order": 5,
"type": "text",
"bbox": {
"l": 68.88,
"t": 508.56,
"r": 541.44,
"b": 465.6
},
"text": "Status: Resolved. Standard Operating Procedures have been established and new policies have been drafted. The University currently has a consultant on campus charged with finalizing these policies. These policies will be presented for final approving over the next couple of months."
},
{
"id": "p147.6",
"order": 6,
"type": "footer",
"bbox": {
"l": 295.92,
"t": 48.24,
"r": 315.12,
"b": 36.48
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"text": "143.",
"attrs": {
"block_label": "number"
}
}
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"excluded_furniture": {
"first": [],
"last": []
}
}
Page 148
6 item(s)
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footer (1)
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1 · TITLE
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3 · TEXT
4 · TEXT
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Page 148 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nPRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nJUNE 30, 2022",
"attrs": {
"block_label": "doc_title"
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{
"id": "p148.2",
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"type": "heading",
"bbox": {
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"r": 274.8,
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},
"text": "Finding 2021-010: Credit Card Approvals",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p148.3",
"order": 3,
"type": "text",
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"text": "Condition and context: Out of a population of 1,377 expenses, including 18 credit card payments, made from Title III Part B funds totaling $1,774,314, we sampled 42 expenditures, including 2 credit card payments, totaling $353,291.64. Out of this sample, the University failed to correctly provide approval for both of the credit card expenditures. The University pays all corporate credit card bills without consideration of the published approval policy. Therefore, it can be determined that the entire population of credit card expenditures were not in compliance with the above criteria."
},
{
"id": "p148.4",
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"type": "text",
"bbox": {
"l": 68.64,
"t": 550.56,
"r": 541.68,
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},
"text": "Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval."
},
{
"id": "p148.5",
"order": 5,
"type": "text",
"bbox": {
"l": 68.88,
"t": 508.8,
"r": 541.68,
"b": 480.48
},
"text": "Status: Resolved. The Accounting Office now manages this card. A written policy has been created to ensure the proper use of this card."
},
{
"id": "p148.6",
"order": 6,
"type": "footer",
"bbox": {
"l": 295.92,
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"r": 315.6,
"b": 36.48
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"text": "144.",
"attrs": {
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}
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Page 149
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Page 149 JSON
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"type": "header",
"bbox": {
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"text": "KENTUCKY STATE UNIVERSITY",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p149.2",
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"type": "header",
"bbox": {
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"text": "PRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) JUNE 30, 2022",
"attrs": {
"block_label": "header"
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"level": 2
},
{
"id": "p149.3",
"order": 3,
"type": "heading",
"bbox": {
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"t": 675.84,
"r": 366.24,
"b": 662.88
},
"text": "Finding 2021-011: NSLDS Notification of Withdrawn Status",
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"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p149.4",
"order": 4,
"type": "text",
"bbox": {
"l": 69.36,
"t": 648.24,
"r": 541.44,
"b": 619.68
},
"text": "Condition and context: Out of a population of 34 withdrawn students, we sampled 7. Out of this sample, the University failed to correctly notify NSLDS of 4 students' status changes."
},
{
"id": "p149.5",
"order": 5,
"type": "text",
"bbox": {
"l": 69.6,
"t": 605.76,
"r": 541.44,
"b": 563.76
},
"text": "Recommendation: We recommend that the University establish controls to review the reporting function of their third-party servicer to ensure student enrollment status in the NSLDS is updated in a timely manner in compliance with federal requirements."
},
{
"id": "p149.6",
"order": 6,
"type": "text",
"bbox": {
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"t": 550.08,
"r": 541.44,
"b": 494.64
},
"text": "Status: Unresolved. All 4 students have subsequently been reported to NSLDS with the correct status and status effective date. Due to the timing of issuance of the audit report for the year ended June 30, 2021, the University was unable to address this finding during the fiscal year ended June 30, 2022. See finding 2022-010."
},
{
"id": "p149.7",
"order": 7,
"type": "footer",
"bbox": {
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"r": 314.88,
"b": 36.48
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"text": "145.",
"attrs": {
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}
}
Page 150
7 item(s)
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1 · HEADER
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4 · TEXT
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Page 150 JSON
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"bbox": {
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"text": "KENTUCKY STATE UNIVERSITY",
"attrs": {
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"level": 2
},
{
"id": "p150.2",
"order": 2,
"type": "header",
"bbox": {
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"t": 722.4,
"r": 498.24,
"b": 696.48
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"text": "PRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) JUNE 30, 2022",
"attrs": {
"block_label": "header"
},
"level": 2
},
{
"id": "p150.3",
"order": 3,
"type": "heading",
"bbox": {
"l": 69.84,
"t": 675.84,
"r": 363.36,
"b": 662.88
},
"text": "Finding 2021-012: NSLDS Notification of Graduated Status",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p150.4",
"order": 4,
"type": "text",
"bbox": {
"l": 69.36,
"t": 648.24,
"r": 541.2,
"b": 619.68
},
"text": "Condition and context: Out of a population of 127 graduated students, we sampled 17. Out of this sample, the University failed to correctly notify NSLDS of 9 students' status changes."
},
{
"id": "p150.5",
"order": 5,
"type": "text",
"bbox": {
"l": 69.6,
"t": 605.76,
"r": 541.44,
"b": 563.76
},
"text": "Recommendation: We recommend that the University establish controls to review the reporting function of their third-party servicer to ensure student enrollment status in the NSLDS is updated in a timely manner in compliance with federal requirements."
},
{
"id": "p150.6",
"order": 6,
"type": "text",
"bbox": {
"l": 69.6,
"t": 550.08,
"r": 541.44,
"b": 494.64
},
"text": "Status: Unresolved. All 9 students have subsequently been reported to NSLDS with the correct status and status effective date. Due to the timing of issuance of the audit report for the year ended June 30, 2021, the University was unable to address this finding during the fiscal year ended June 30, 2022. See finding 2022-012."
},
{
"id": "p150.7",
"order": 7,
"type": "footer",
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"t": 48.24,
"r": 315.12,
"b": 36.48
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"text": "146.",
"attrs": {
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"excluded_furniture": {
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Page 151
7 item(s)
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footer (1)
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1 · HEADER
2 · HEADER
3 · HEADING
4 · TEXT
5 · TEXT
6 · TEXT
7 · FOOTER
Page 151 JSON
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"text": "KENTUCKY STATE UNIVERSITY",
"attrs": {
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"level": 2
},
{
"id": "p151.2",
"order": 2,
"type": "header",
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"text": "PRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) JUNE 30, 2022",
"attrs": {
"block_label": "header"
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"level": 2
},
{
"id": "p151.3",
"order": 3,
"type": "heading",
"bbox": {
"l": 69.84,
"t": 675.84,
"r": 403.44,
"b": 662.88
},
"text": "Finding 2021-013: Student Account Credit Balance Reimbursement",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p151.4",
"order": 4,
"type": "text",
"bbox": {
"l": 68.64,
"t": 648.24,
"r": 541.44,
"b": 619.92
},
"text": "Condition and context: Out of a population of 1,425 students, we sampled 40. Out of this sample, the University failed to reimburse student account credit balances timely for 5 students."
},
{
"id": "p151.5",
"order": 5,
"type": "text",
"bbox": {
"l": 69.12,
"t": 605.76,
"r": 541.92,
"b": 564
},
"text": "Recommendation: We recommend that the University establish controls to ensure that credit balances are paid directly to the student or parent within 14 days of the first day of class or within 14 days of the occurrence of a credit balance."
},
{
"id": "p151.6",
"order": 6,
"type": "text",
"bbox": {
"l": 69.6,
"t": 550.32,
"r": 541.2,
"b": 494.64
},
"text": "Status: Unresolved. All 5 students received reimbursements before the end of the semester in which their credit balance was created. Due to the timing of issuance of the audit report for the year ended June 30, 2021, the University was unable to address this finding during the fiscal year ended June 30, 2022. See finding 2022-006."
},
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"id": "p151.7",
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"text": "147.",
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}
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Page 152
6 item(s)
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footer (1)
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2 · HEADING
3 · TEXT
4 · TEXT
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6 · FOOTER
Page 152 JSON
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"id": "p152.1",
"order": 1,
"type": "header",
"bbox": {
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"t": 756.24,
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"b": 695.52
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"text": "KENTUCKY STATE UNIVERSITY\nPRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nJUNE 30, 2022",
"attrs": {
"block_label": "header"
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"level": 2
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"id": "p152.2",
"order": 2,
"type": "heading",
"bbox": {
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"r": 307.92,
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},
"text": "Finding 2021-014: Right to Cancel Notifications",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p152.3",
"order": 3,
"type": "text",
"bbox": {
"l": 68.88,
"t": 648,
"r": 541.92,
"b": 606.48
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"text": "Condition and context: Out of a population of 79 graduate students, we sampled 8. Out of this sample, the University failed to provide evidence that right to cancel notifications were sent for all 8 students."
},
{
"id": "p152.4",
"order": 4,
"type": "text",
"bbox": {
"l": 68.64,
"t": 592.08,
"r": 541.44,
"b": 564
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"text": "Recommendation: We recommend that the University establish controls to ensure that right to cancel notifications are sent when student ledger accounts are credited."
},
{
"id": "p152.5",
"order": 5,
"type": "text",
"bbox": {
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"r": 540.96,
"b": 508.8
},
"text": "Status: Unresolved. Due to the timing of issuance of the audit report for the year ended June 30, 2021, the University was unable to address this finding during the fiscal year ended June 30, 2022. See finding 2022-013."
},
{
"id": "p152.6",
"order": 6,
"type": "footer",
"bbox": {
"l": 295.92,
"t": 48.24,
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"b": 36.48
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"text": "148.",
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Page 153
7 item(s)
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footer (1)
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1 · HEADER
2 · TITLE
3 · HEADING
4 · TEXT
5 · TEXT
6 · TEXT
7 · FOOTER
Page 153 JSON
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"text": "PRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) JUNE 30, 2022",
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{
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"text": "KENTUCKY STATE UNIVERSITY",
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"text": "Finding 2021-015: Incomplete Summary Level Report of Title IV Funds Not Returned",
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{
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"text": "Condition and context: Out of a population of 34 withdrawn students, we sampled 7. Out of this sample, 1 student was not included in the Summary Level Report of Title IV Funds not returned."
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{
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"text": "Recommendation: We recommend the University develop a procedure for verifying that all withdrawn students are included in the Summary Level Report to ensure accurate reporting to the Department."
},
{
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"order": 6,
"type": "text",
"bbox": {
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"t": 550.32,
"r": 540.48,
"b": 508.8
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"text": "Status: Unresolved. Due to the timing of issuance of the audit report for the year ended June 30, 2021, the University was unable to address this finding during the fiscal year ended June 30, 2022. See finding 2022-009."
},
{
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"text": "149.",
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Page 154
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1 · HEADER
2 · HEADER
3 · HEADING
4 · TEXT
5 · TEXT
6 · TEXT
7 · FOOTER
Page 154 JSON
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"text": "KENTUCKY STATE UNIVERSITY",
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"text": "PRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) JUNE 30, 2022",
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"block_label": "header"
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"level": 2
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{
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"type": "heading",
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"text": "Finding 2021-016: Exit Counseling Notification for Withdrawn Students",
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"level": 3
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{
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"text": "Condition and context: Out of a population of 34 withdrawn students, we sampled 7. Out of this sample, the University failed to correctly notify 2 students of exit counseling."
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{
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"type": "text",
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"text": "Recommendation: We recommend that the University establish controls to ensure that exit counseling notifications are sent timely once a student has been identified as a withdrawal."
},
{
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"order": 6,
"type": "text",
"bbox": {
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"t": 564.24,
"r": 540.96,
"b": 522.72
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"text": "Status: Unresolved. Due to the timing of issuance of the audit report for the year ended June 30, 2021, the University was unable to address this finding during the fiscal year ended June 30, 2022. See finding 2022-008."
},
{
"id": "p154.7",
"order": 7,
"type": "footer",
"bbox": {
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"text": "150.",
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Page 155
7 item(s)
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1 · HEADER
2 · HEADER
3 · HEADING
4 · TEXT
5 · TEXT
6 · TEXT
7 · FOOTER
Page 155 JSON
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"text": "KENTUCKY STATE UNIVERSITY",
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{
"id": "p155.2",
"order": 2,
"type": "header",
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"text": "PRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) JUNE 30, 2022",
"attrs": {
"block_label": "header"
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"level": 2
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{
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"text": "Finding 2021-017: Exit Counseling Notification for Graduated Students",
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"level": 3
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{
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"text": "Condition and context: Out of a population of 127 graduated students, we sampled 17. Out of this sample, the University failed to correctly notify 6 students of exit counseling."
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"text": "Recommendation: We recommend that the University establish controls to ensure that exit counseling notifications are sent prior to the date of graduation."
},
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"type": "text",
"bbox": {
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"t": 564.48,
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"text": "Status: Unresolved. Due to the timing of issuance of the audit report for the year ended June 30, 2021, the University was unable to address this finding during the fiscal year ended June 30, 2022. See finding 2022-011."
},
{
"id": "p155.7",
"order": 7,
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"text": "151.",
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Page 156
7 item(s)
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footer (1)
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1 · HEADER
2 · HEADER
3 · HEADING
4 · TEXT
5 · TEXT
6 · TEXT
7 · FOOTER
Page 156 JSON
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"text": "KENTUCKY STATE UNIVERSITY",
"attrs": {
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"level": 2
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"order": 2,
"type": "header",
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"text": "PRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) JUNE 30, 2022",
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"level": 2
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{
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"text": "Finding 2021-018: Single Audit Submission Deadline",
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"level": 3
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{
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"text": "Condition and context: The reporting package for the year ended June 30, 2021, was not submitted by the September 30, 2022, extended reporting deadline."
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"text": "Recommendation: Not applicable."
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"bbox": {
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"t": 578.4,
"r": 541.2,
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"text": "Status: Resolved. The Data Collection form and reporting package were submitted on November 6, 2023"
},
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"bbox": {
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"text": "152.",
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