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            "type": "header",
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            "text": "Board of Regents\nKentucky State University\nFrankfort, Kentucky",
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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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            "children": [
                {
                    "id": "p6.3.1",
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                    "text": "Exercise professional judgement and maintain professional skepticism throughout the audit."
                },
                {
                    "id": "p6.3.2",
                    "order": 5,
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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."
                },
                {
                    "id": "p6.3.3",
                    "order": 6,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.88,
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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."
                },
                {
                    "id": "p6.3.4",
                    "order": 7,
                    "type": "list_item",
                    "bbox": {
                        "l": 87.12,
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                    },
                    "text": "Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.",
                    "marker": "-"
                },
                {
                    "id": "p6.3.5",
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                    "bbox": {
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                        "r": 541.44,
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                    "text": "Conclude whether, in our judgement, 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 a reasonable period of time.",
                    "marker": "-"
                }
            ]
        },
        {
            "id": "p6.4",
            "order": 9,
            "type": "text",
            "bbox": {
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                "r": 541.44,
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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."
        },
        {
            "id": "p6.5",
            "order": 10,
            "type": "heading",
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            "text": "Required Supplementary Information",
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            "type": "text",
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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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            "type": "footer",
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            "text": "3.",
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