{
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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": "Finding 2021-008: Lost Revenue",
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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."
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            "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."
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            "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."
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