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doc16534 2023-KSU-Financial-Statement.pdf
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"text": "KENTUCKY STATE UNIVERSITY\n(A COMPONENT UNIT OF THE COMMONWEALTH OF KENTUCKY)\nFrankfort, Kentucky"
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"text": "INDEPENDENT AUDITORS' REPORT 1\nMANAGEMENT'S DISCUSSION AND ANALYSIS 5\nBASIC FINANCIAL STATEMENTS\nKENTUCKY STATE UNIVERSITY\nSTATEMENT OF NET POSITION 19\nSTATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION 20\nSTATEMENT OF CASH FLOWS 21\nKENTUCKY STATE UNIVERSITY FOUNDATION\nSTATEMENT OF FINANCIAL POSITION 23\nSTATEMENT OF ACTIVITIES 24\nNOTES TO FINANCIAL STATEMENTS 25\nREQUIRED SUPPLEMENTARY INFORMATION\nKENTUCKY EMPLOYEES' RETIREMENT SYSTEM\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY 80\nSCHEDULE OF THE UNIVERSITY'S PENSION CONTRIBUTIONS 81\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET OPEB LIABILITY 82\nSCHEDULE OF THE UNIVERSITY'S OPEB CONTRIBUTIONS 83\nKENTUCKY TEACHERS' RETIREMENT SYSTEM\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY 84\nSCHEDULE OF THE UNIVERSITY'S PENSION CONTRIBUTIONS 85\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET OPEB LIABILITY 86\nSCHEDULE OF THE UNIVERSITY'S OPEB CONTRIBUTIONS 87",
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"text": "SUPPLEMENTARY INFORMATION\nSCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 88\nNOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 92\nINDEPENDENT AUDITORS' 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 93\nINDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE 95\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS 99",
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"text": "We have audited the accompanying financial statements of the business-type activities and the discretely presented component unit of Kentucky State University (the University), a component unit of the Commonwealth of Kentucky, as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the University's basic financial statements as listed in the table of contents."
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"text": "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 opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS 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 judgment made by a reasonable user based on the financial statements."
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"text": "Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, schedules of proportionate share of the net pension and OPEB liabilities and schedule of pension and OPEB contributions, for the Kentucky Employees’ Retirement System and the Kentucky Teachers’ Retirement System be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance."
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"text": "Management's Discussion and Analysis of Kentucky State University's financial statements provide an overview of the financial position and activities for the year ended June 30, 2023, with comparative information for the year ended June 30, 2022. This discussion has been prepared by management and should be read in conjunction with the financial statements and the related notes. The financial statements, notes, and this discussion and analysis are the responsibility of management."
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"text": "As of June 30, 2023 (2022), the University's financial position reflected total assets and deferred outflows of $199.2 million ($195.8 million), and total liabilities and deferred inflows of $187.5 million ($192.3 million), resulting in a total net position of $11.7 million ($3.5 million)."
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"text": "Total assets and deferred outflows as of June 30, 2023, increased by $3.4 million (1.7%) when compared to June 30, 2022. The increase was primarily due to grants receivable. Total liabilities and deferred inflows decreased by $4.8 million (2.4%) primarily due to decreases in deferred inflows related to pension and other postemployment benefits."
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"text": "For the fiscal year-ended June 30, 2023, the University adopted Governmental Accounting Standards Board Statement No. 96 - Subscription-Based Information Technology Arrangement (“SBITAs”) which requires entities to recognize a liability and right-of-use asset for SBITAs."
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"text": "Current\nNoncurrent\nCapital Assets, Net\nTotal Assets",
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Page 12
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2 · CAPTION
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"text": "Depreciation and operations and maintenance (O&M) expenses are allocated to primary mission categories (see Note 13 – Natural and Functional Classifications of Operating Expenses). The chart below presents primary mission expense (with depreciation and O&M allocations) as a percentage of total operating expense."
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"text": "The University invests in student aid and support services to provide students with opportunities to be successful. For the year ended June 30, 2023, student aid expense totaled $5.7 million and scholarship allowance totaled $10.2 million. Compared to the fiscal year ended June 30, 2022, student aid decreased by $5.0 million and scholarship allowances decreased by $9.2 million, primarily due to the tapering of Federal COVID-19 funding."
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"text": "KENTUCKY STATE UNIVERSITY\nMANAGEMENT'S DISCUSSION AND ANALYSIS (CONTINUED)\nJUNE 30, 2023\n(UNAUDITED)",
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"text": "Grant and Contract Revenue",
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"text": "The following table details the University's grant and contract revenue for fiscal years ended June 30, 2023, and 2022."
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"text": "Federal Grants and Contracts, Operating\nFederal Grants and Contracts, Nonoperating\nState Grants and Contracts\nCapital Grants\nTotal Grants and Contracts",
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"text": "$ 20,390,179\n7,636,939\n7,262,057\n2,619,162\n$ 37,908,337",
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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": "The University continues to face financial challenges in maintaining and upgrading its capital assets, including infrastructure, buildings, and grounds. The University's capital plan is funded by appropriations from the Commonwealth of Kentucky, debt financing, and student fees that are restricted for asset preservation."
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"text": "As of June 30, 2023, construction in progress primarily relates to a long-term campus roof repair project, funded by a $5.0 million state appropriation from revenue bonds issued by the State Property and Buildings Commission (SPBC) under the Roof Repair and Replacement Pool. As of June 30, 2023, the estimated cost to complete the project is $1.9 million, with completion expected in fiscal year 2026; debt service on the revenue bonds will be funded through appropriations provided by the General Assembly."
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"text": "Capital assets, net of accumulated depreciation, totaled $145.6 million at June 30, 2023, an increase of $16.2 million. Capital assets as of June 30, 2023, and significant changes in capital assets during the year are as follows:"
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"text": "Net Additions\\n(Reductions)\nFY22-23",
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"text": "Land and Land Improvement\nBuildings, Fixed Equipment, and Infrastructure\nEquipment, Vehicles, and Capitalized Software\nLibrary Materials and Art\nConstruction In Progress\nRight-to-use Lease Assets\nRight-to-use Subscription Assets\nAccumulated Depreciation\nTotal",
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"text": "$ 6,533,787\n172,788,042\n55,334,313\n10,689,760\n34,535,678\n611,871\n2,142,704\n(153,239,976)\n$ 129,396,179",
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"text": "$ 1,220,182\n51,338,341\n(8,707,358)\n(10,408,174)\n(30,651,409)\n463,669\n1,539,647\n11,451,677\n$ 16,246,575",
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"text": "$ 7,753,969\n224,126,383\n46,626,955\n281,586\n3,884,269\n1,075,540\n3,682,351\n(141,788,299)\n$ 145,642,754",
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Page 19
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"text": "$ 49,190,000\n7,739,086\n14,742,118\n1,225,000\n(18,409)\n23,000,000",
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"text": "$ 49,190,000\n8,306,728\n15,212,532\n1,505,000\n(18,409)\n23,000,000",
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"text": "The Kentucky State University Foundation, Inc. (the Foundation) is a Kentucky not-for-profit corporation established to receive, invest, and expend funds in support of the University's educational and developmental activities. Managed by an independent Board of Trustees, the Foundation is primarily funded through contributions from donors and alumni. Key financial highlights of the Foundation include:"
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"text": "The assets of the Foundation exceed its liabilities by $13.0 million and $12.3 million at June 30, 2023, and 2022, respectively.",
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"text": "Net assets increased by $0.7 million and decreased by $2.4 million for the fiscal years ended June 30, 2023, and 2022, respectively.",
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"text": "The Foundation recognized $2.0 million in total revenue for the fiscal year ended June 30, 2023, compared to revenue of $(1.0) million for the fiscal year ended June 30, 2022.",
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"text": "Total support provided by the Foundation to the University was $0.4 million and $0.5 million for the fiscal years ended June 30, 2023, and 2022, respectively.",
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"text": "The four largest endowments held by the Foundation constitute 46% of the endowment balance and include the Diego Stu Scholarship Fund, College Endowment Fund, Pearl Dale Endowment Fund, and the Permanent Alumni's Scholarship Fund. There are over fifty additional permanently restricted endowment funds that represent less than 54% of the total endowment balance."
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"text": "Endowment balances by primary fund are shown below:"
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"text": "Diego Stu Scholarship Fund\nCollege Endowment Fund\nPearl Dale Endowment Fund\nPermanent Alumni's Scholarship Fund\nAll Other Endowment Funds\nTotal",
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"text": "$ 1,000,000\n500,000\n375,984\n652,327\n2,972,196\n$ 5,500,507",
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"text": "University leadership remains firmly committed to the mission of Kentucky State University and to advancing higher education through innovation, leadership development, and service to the Commonwealth. Executive management continues to collaborate with the Council on Postsecondary Education (CPE) to address the state's evolving needs, positioning the University to become a strong, financially stable, and efficiently managed institution of higher learning. Economic factors impacting future periods include:"
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"text": "Tuition and cost of attendance – The University continually evaluates the cost of attendance in relation to funding allocated by the General Assembly. Funding levels and methodologies for institutions of higher education in the Commonwealth are established and approved by the Council on Postsecondary Education (CPE).",
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"text": "Enrollment growth and student retention – The University recruits a diverse population of traditional, nontraditional, and transfer students pursuing both undergraduate and graduate degrees. Stabilizing enrollment through innovative recruitment strategies remains a key priority for university leadership.",
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"text": "Program expansion - The University has strategically expanded its academic programs to more effectively address the evolving needs of its students and the Commonwealth of Kentucky. In 2023, the University began the process of adding three bachelor of science programs: Cybersecurity, Manufacturing Engineering Technology, and Biological and Agricultural Engineering. Phase two of the strategic program offerings of the University is to be completed in Fall 2024/Spring 2025 and includes new graduate programs: Master of Science in Biological and Agricultural Engineering, Master of Social Work, and Master of Arts in Criminal Justice."
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"text": "Additionally, certain programs were closed to enrollment starting in 2023 with final program close scheduled in five years. These programs include the Master of Public Administration, Bachelor of Science in Chemistry, Bachelor of Science in Mathematics, Bachelor of Arts in Social Sciences, and Bachelor of Arts in English."
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"text": "Regional Stewardship – The University continues to meet economic and community needs through collaborative initiatives with businesses, community-based organizations, schools and other educational agencies, citizens, and local and state officials.",
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"text": "Land Grant – The University continues to uphold its land-grant mission by offering innovative research opportunities aboard the Kentucky River Thoroughbred research vessel and through community-based extension services at the Rosenwald Center for Families and Children."
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"text": "Kentucky House Bill 1, enacted during the 2022 Regular Session of the Kentucky General Assembly, outlines the state's expenditure plan for the 2022–2024 biennium. The University received an appropriation of $28.2 million for fiscal year 2023. House Bill 1, Part II(1)(1)—the executive branch budget bill passed during the 2022 Regular Session—establishes a $683.5 million asset preservation pool funded through General Fund-supported bonds. The asset preservation pool supports individual preservation, renovation, and maintenance projects at Kentucky's public postsecondary institutions, including educational facilities, general infrastructure, and state-owned residential housing. The Council on Postsecondary Education is responsible for overseeing the allocation and use of funds from the asset preservation pool. The University has been allocated $8.0 million from the asset preservation pool for each fiscal year ending June 30, 2023, and 2024. The University is required to provide a 15% match, or $1.2 million for each fiscal year ending June 30, 2023, and 2024.",
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"text": "Throughout fiscal year 2023, the University maintained a stable financial position, despite ongoing pressures on its revenue streams. As it continues to navigate a complex and evolving economic landscape, the University remains committed to identifying and pursuing new funding opportunities to complement state support. Executive leadership remains steadfast in its dedication to delivering high-quality academic programs and services to students and stakeholders, while prioritizing long-term financial sustainability. The administration is confident in Kentucky State University's capacity to preserve its financial health and further enhance its standing as a distinguished regional institution of excellence."
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"text": "This report provides stakeholders with an overview of Kentucky State University's financial position and operational results for the fiscal year ending June 30, 2023. For questions or to request additional financial information, please contact Melissa Hicks, Interim Vice President for Finance & Administration and Chief Financial Officer, at Kentucky State University, 400 East Main Street, ASB Suite 201, Frankfort, KY 40601."
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Page 25
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Page 26
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28 · FOOTER
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},
{
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"r": 545.104125,
"b": 623.568263
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"text": "$ 1,014,675",
"attrs": {
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"col": 1,
"rowspan": 1,
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},
{
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"r": 181.014038,
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"attrs": {
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"col": 0,
"rowspan": 1,
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},
{
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"type": "table_cell",
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"l": 494.999672,
"t": 609.05498,
"r": 545.11816,
"b": 597.887838
},
"text": "11,957,963",
"attrs": {
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"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
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},
{
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"t": 583.4345940000001,
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"text": "Property and Equipment",
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"col": 0,
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"colspan": 2,
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},
{
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"type": "table_cell",
"bbox": {
"l": 72.960804,
"t": 570.594381,
"r": 243.760641,
"b": 520.96664
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"text": "Equipment\nBuildings and Improvements\nAccumulated Depreciation\nTotal Property and Equipment, Net",
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"row": 4,
"col": 0,
"rowspan": 1,
"colspan": 1,
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},
{
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"order": 10,
"type": "table_cell",
"bbox": {
"l": 505.547661,
"t": 570.594381,
"r": 548.477437,
"b": 520.96664
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"text": "140,400\n65,526\n(198,259)\n7,667",
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"col": 1,
"rowspan": 1,
"colspan": 1,
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},
{
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"bbox": {
"l": 64.680402,
"t": 506.453357,
"r": 122.668279,
"b": 495.286215
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"text": "Other Assets",
"attrs": {
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"col": 0,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
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},
{
"id": "p26.2.10",
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"type": "table_cell",
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"l": 514.501723,
"t": 506.453357,
"r": 545.157256,
"b": 495.286215
},
"text": "32,105",
"attrs": {
"row": 5,
"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p26.2.11",
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"type": "table_cell",
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"l": 89.520606,
"t": 480.832971,
"r": 144.687533,
"b": 469.665828
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"text": "Total Assets",
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{
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"t": 480.832971,
"r": 545.156253,
"b": 469.665828
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"text": "$ 13,012,410",
"attrs": {
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"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
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},
{
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"b": 431.205229
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"text": "LIABILITIES\nCurrent Liabilities:",
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"t": 429.532159,
"r": 191.976048,
"b": 392.74463
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"text": "Accounts Payable\nAccrued Liabilities\nTotal Current Liabilities",
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"col": 0,
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"type": "table_cell",
"bbox": {
"l": 520.082474,
"t": 429.532159,
"r": 545.160263,
"b": 392.74463
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"text": "$ 2,257\n7,304\n9,561",
"attrs": {
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"col": 1,
"rowspan": 1,
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{
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"t": 378.111271,
"r": 186.791273,
"b": 354.284031
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"text": "NET ASSETS\nWithout Donor Restrictions:",
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{
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"l": 72.962809,
"t": 352.610961,
"r": 233.771027,
"b": 315.823432
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"text": "Undesignated\nBoard-Designated for Endowment\nTotal Without Donor Restrictions",
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"col": 0,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
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},
{
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"type": "table_cell",
"bbox": {
"l": 500.499222,
"t": 352.610961,
"r": 548.500493,
"b": 315.823432
},
"text": "(8,572)\n1,619,920\n1,611,348",
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"col": 1,
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"bbox": {
"l": 64.682407,
"t": 301.31015,
"r": 172.885009,
"b": 290.143007
},
"text": "With Donor Restrictions:",
"attrs": {
"row": 11,
"col": 0,
"rowspan": 1,
"colspan": 2,
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},
{
"id": "p26.2.20",
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"t": 288.469937,
"r": 226.781806,
"b": 238.84219599999994
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"text": "Purpose Restriction\nTime-Restricted for Future Periods\nPerpetual in Nature\nTotal With Donor Restrictions",
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"col": 0,
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"l": 494.907445,
"t": 288.469937,
"r": 545.1753,
"b": 238.84219599999994
},
"text": "5,808,994\n82,000\n5,500,507\n11,391,501",
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"l": 89.522611,
"t": 224.38895200000002,
"r": 163.022709,
"b": 213.221809
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"text": "Total Net Assets",
"attrs": {
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{
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"r": 545.158258,
"b": 213.221809
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{
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"bbox": {
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"t": 198.708527,
"r": 226.493095,
"b": 187.541384
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"text": "Total Liabilities and Net Assets",
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{
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"r": 545.107132,
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"text": "See accompanying Notes to Financial Statements",
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Page 27
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2 · TABLE
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75 · FOOTER
Page 27 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nKENTUCKY STATE UNIVERSITY FOUNDATION, INC.\nSTATEMENT OF ACTIVITIES – COMPONENT UNIT\nYEAR ENDED JUNE 30, 2023",
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Page 28
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"text": "Basis of Presentation",
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"text": "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. 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": "For financial reporting purposes, the University is considered a special-purpose government engaged in only business-type activities. Accordingly, the financial statements have been prepared on the accrual basis of accounting with a focus on the flow of economic resources measurement. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when an obligation has been incurred."
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"text": "GASB establishes standards for external financial reporting for public colleges and universities and requires that financial statements be presented on a basis to focus on the University as a whole. Net position is classified into four categories according to external restrictions or availability of assets for satisfaction of University obligations. The University's net position is classified as follows:"
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"text": "Net Investment in Capital Assets",
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"text": "Capital assets, net of accumulated depreciation and amortization 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": "The financial statement presentation required by GASB Statement No. 35 is intended to provide a comprehensive, entity-wide perspective of the University's assets, deferred outflows of resources, liabilities, deferred inflows of resources, net position, revenues, expenses, changes in net position and cash flows."
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"text": "For the statement of cash flows, the University considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. The statement of net position classification “cash and cash equivalents” includes all readily available sources of cash such as petty cash and demand deposits."
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"text": "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": "The University provides for future loses on uncollectible accounts, contracts, grants, and loans receivable based on an evaluation of the underlying account, contract, grant, and loan balances; the historical collectability experiences by the University on such balances; and other factors that, in the University's judgement, require consideration in estimating doubtful accounts."
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"text": "The University recognizes its fiduciary duty not only to invest the University's endowment holdings in formal compliance with the Uniform Prudent Management of Institutional Funds Act (UPMIFA) but also to manage those funds in continued recognition of the basic long-term nature of the University. The University interprets this to mean, in addition to the adopted spending guidelines and restrictions described below, that the assets of the University shall be actively managed, that is, investment decisions regarding the particular securities to be purchased or sold shall be the result of the conscious exercise of discretion. The University recognizes that, commensurate with its overall objective of maximizing long-term return while maintaining a high standard of portfolio quality and consistency of return, it is necessary that proper diversification of assets be maintained both among and within the classes of securities held. Within this context of active management and the necessity of adherence to proper diversification, the University relies upon appropriate professional advice."
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"text": "The University recognizes that long-term objectives are most important, but it is also necessary that shorter-term benchmarks be used to assess the periodic performance of the investment program. The University anticipates annual spending of 4.8% of the market value of the previous year's balance. The University believes that it is prudent to diversify endowment investments so as to minimize the risks of large losses and has established asset allocation ranges based upon the University's participation demographics, anticipated cash flow requirements and the expected returns of the capital markets. Appreciation on endowed funds was $628,693 for the year ended June 30, 2023."
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"text": "Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Observable inputs are developed based on market data obtained from sources independent of the reporting entity. Unobservable inputs are developed based on the best information available about the assumptions market participants would use. The fair value hierarchy categorizes the inputs to valuation techniques used to measure fair value in three levels based on the extent to which inputs used in measuring fair value are observable in the market:"
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Page 32
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"text": "It is the University's policy to allow employees to carry over unused annual leave up to a maximum of 40 days. As of June 30, 2023, the liability for unused compensated absences was $1,784,120."
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"text": "For purposes of measuring the net pension liability, net OPEB liability, deferred outflows of resources and deferred inflows of resources, and related expense, information about the fiduciary net position of the Kentucky Employees Retirement System (KERS) and Kentucky Teachers Retirement System (KTRS) and additions to/deductions from KERS's and KTRS's fiduciary net position have been determined on the same basis as they are reported by KERS and KTRS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value."
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"text": "For short-term leases and SBITAs with a maximum possible term of 12 months or less at commencement, the University recognizes periodic expense based on the provision of the lease or SBITA contract. For all other contracts that meet the requirements of GASBS 87 or GASBS 96, the University recognized a lease or subscription liability and an intangible right-to-use asset based on the present value of the future lease or subscription payments over the contracted term of the lease or SBITA."
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"text": "The University uses its estimated incremental borrowing rate as the discount rate for leases and SBITAs unless the rate the vendor charges is known. If amendments or other certain circumstances occur that are expected to significantly affect the amount of the lease or SBITA, the present value is remeasured, and corresponding adjustments made. Payments based on future performance are not included in the measurement of the lease or subscription liability but recognized as expense in the period performed. Residual value guarantees and exercise options will be included in the measurement if they are reasonably certain to be paid or exercised."
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"text": "The University is an agency and instrumentality of the Commonwealth of Kentucky, pursuant to Kentucky Revised Statutes (KRS) sections 164.290 through 164.475. Accordingly, the University is generally exempt from federal income taxes as an organization described in Section 115 of the Internal Revenue Code of 1986, as amended. The Foundation has received a determination from the Internal Revenue Service granting exemption from federal income taxation pursuant to the provisions of the Internal Revenue Code section 501(c)(3)."
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"text": "Ine University’s policy is that restrictions on assets cannot be fulfilled by the expenditure of unrestricted funds for similar purposes. The determination on whether restricted or unrestricted funds are expended for a particular purpose is made on a case-by-case basis. Restricted funds remain restricted until spent for the intended purpose."
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"text": "The University defines operating activities, as reported on the statement of revenues, expenses and changes in net position, as those that generally result from exchange transactions, such as payments received for providing goods and services and payments made for services and goods received. Nearly all of the University's expenses are from exchange transactions. Certain significant revenues relied upon for operations, such as state and certain federal appropriations, gifts, and investment income, are recorded as nonoperating revenues."
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"text": "Financial aid to students is reported in the financial statements under the alternative method as prescribed by the National Association of College and University Business Officers (NACUBO). Certain aid, such as loans and funds provided to students awarded by third parties, is accounted for as third-party payments (credited to the student's account as if the student made the payment). All other aid is reflected in the financial statements as operating expenses, or scholarship allowances, which reduce revenues. The amount reported as operating expenses represents the portion of aid that was provided to the student in the form of cash. Scholarship allowances represent the portion of aid provided to the student in the form of reduced tuition. Under the alternative method, these amounts are computed by allocating the cash payments to students, excluding payments for services, on the ratio of total aid to the aid not considered to be third party aid."
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"text": "The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates."
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"text": "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, 2023, the Foundation made distributions of approximately $528,931 on behalf of the University for both net assets and unrestricted purposes. Complete financial statements for the Foundation can be obtained from the Kentucky State University Foundation, Inc. at PO Box 4210, Frankfort, KY 40604."
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"text": "GASB has issued an accounting standard that was required to be adopted by the University in the current fiscal year, as discussed below."
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"text": "In May 2020, GASB issued Statement No. 96, Subscription-Based Information Technology Arrangements, effective for fiscal years beginning after June 15, 2022. Statement No. 96 establishes accounting and financial reporting for subscription-based information technology arrangements (SBITAs). Under this statement, a government is required to recognize a subscription liability and a right of use subscription asset for SBITAs with a subscription term greater than twelve months. The adoption of this statement had no impact on previously reported beginning net position at June 30, 2022."
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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, 2023, the University had $2,231,226 held by trustee that are restricted for capital expenditures as described below in the certificates of participation section."
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"text": "The carrying amount of cash in bank at June 30, 2023, was $8,190,494 as compared with the bank balance of $9,215,994. The difference is primarily caused by outstanding checks and items in transit. At June 30, 2023, the University had petty cash funds totaling $100 and deposits as reflected by bank balances as follows:"
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"text": "Maintained by Commonwealth of Kentucky, Collateral Held by the Commonwealth in the Commonwealth's Name\nTotal Unrestricted Cash and Cash Equivalents",
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"text": "Cash Held by Trustee for Certificates of Participation Project\nTotal",
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"text": "2,321,226\n$ 9,215,894",
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"text": "Certificates of Participation",
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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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Page 36
47 item(s)
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footer (1)
heading (3)
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1 · TITLE
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3 · HEADING
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5 · LIST
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12 · TABLE
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19 · HEADING
20 · TEXT
21 · TABLE
22
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31
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47 · FOOTER
Page 36 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023",
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"text": "The trust indenture establishes that specific accounts be maintained to properly account for the financial activities related to the build, lease, and operation of the new dormitory through the issuance of the Certificates. The accounts are described as follows:"
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Page 39
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Page 40
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Page 40 JSON
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"text": "House Bill 250 appropriated $23,000,000 in the year ended June 30, 2022, to the Council on Postsecondary Education (the Council) to address financial instability at the University due to cash shortfalls and a projected financial structural imbalance in connection with the management improvement plan as discussed in Note 17. A portion of the proceeds of this funding was used to retire the $5,000,000 revenue anticipation note outstanding as of June 30, 2021, as well as the University's liability to the state investment pool. The Council provided the stabilization funds to the University contingent on compliance with the management improvement plan. By November 1, 2025, the Council shall make recommendations to the Interim Joint Committee on Appropriations and Revenue for consideration by the General Assembly during the 2026 Regular Session for the terms and schedule for repayment of the funding beginning in fiscal year 2026-2027 based on ongoing monitoring of Kentucky State University's financial status. The repayment of the funding beginning in fiscal year 2027 will be determined at that time."
},
{
"id": "p40.7",
"order": 85,
"type": "heading",
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"text": "General Receipt Bonds",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
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{
"id": "p40.8",
"order": 86,
"type": "text",
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"text": "I he 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."
},
{
"id": "p40.9",
"order": 87,
"type": "text",
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"text": "All bonds are collateralized by University property and the pledge of certain revenues, tuition, and fees."
},
{
"id": "p40.10",
"order": 88,
"type": "footer",
"bbox": {
"l": 296.88,
"t": 46.08,
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"b": 34.56
},
"text": "(37)",
"attrs": {
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}
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"excluded_furniture": {
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}
Page 41
21 item(s)
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footer (1)
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table_cell (8)
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1 · TITLE
2 · HEADING
3 · HEADING
4 · TEXT
5 · TABLE
6
7
8
9
10 · HEADING
11 · TEXT
12 · TEXT
13 · TEXT
14 · TABLE
15
16
17
18
19 · HEADING
20 · TEXT
21 · FOOTER
Page 41 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023",
"attrs": {
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{
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"text": "NOTE 7 LONG-TERM LIABILITIES (CONTINUED)",
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"level": 3
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{
"id": "p41.3",
"order": 3,
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"text": "General Receipt Bonds (Continued)",
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"level": 3
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{
"id": "p41.4",
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"type": "text",
"bbox": {
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"b": 606.96
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"text": "The principal and interest repayment requirements relating to the outstanding bonds payable at June 30, 2023, are as follows:"
},
{
"id": "p41.5",
"order": 5,
"type": "table",
"bbox": {
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"t": 596.4,
"r": 555.6,
"b": 518.64
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"text": "",
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"n_cols": 4,
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"children": [
{
"id": "p41.5.1",
"order": 6,
"type": "table_cell",
"bbox": {
"l": 148.86,
"t": 594.889819,
"r": 245.327889,
"b": 521.091295
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"text": "Year Ending June 30,\n2024\n2025\n2026\n2027\nTotal",
"attrs": {
"row": 0,
"col": 0,
"rowspan": 1,
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{
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"type": "table_cell",
"bbox": {
"l": 313.74,
"t": 594.889819,
"r": 365.521008,
"b": 521.091295
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"text": "Principal\n$ 290,000\n300,000\n310,000\n325,000\n$ 1,225,000",
"attrs": {
"row": 0,
"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
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{
"id": "p41.5.3",
"order": 8,
"type": "table_cell",
"bbox": {
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"t": 594.889819,
"r": 457.122147,
"b": 521.091295
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"text": "Interest\n$ 47,469\n36,231\n24,606\n12,594\n$ 120,900",
"attrs": {
"row": 0,
"col": 2,
"rowspan": 1,
"colspan": 1,
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"type": "table_cell",
"bbox": {
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"t": 594.889819,
"r": 548.756367,
"b": 521.091295
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"text": "Total\n$ 337,469\n336,231\n334,606\n337,594\n$ 1,345,900",
"attrs": {
"row": 0,
"col": 3,
"rowspan": 1,
"colspan": 1,
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"order": 10,
"type": "heading",
"bbox": {
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"t": 506.16,
"r": 204,
"b": 493.2
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"text": "Finance Purchase",
"attrs": {
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"level": 3
},
{
"id": "p41.7",
"order": 11,
"type": "text",
"bbox": {
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"b": 412.32
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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."
},
{
"id": "p41.8",
"order": 12,
"type": "text",
"bbox": {
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"t": 402.24,
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"b": 362.16
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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 $2,594,753 as of June 30, 2023. These assets are pledged as collateral in an event of default."
},
{
"id": "p41.9",
"order": 13,
"type": "text",
"bbox": {
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"t": 351.84,
"r": 560.4,
"b": 324.24
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"text": "The principal and interest repayment requirements relating to the energy management system obligation payable at June 30, 2023, are as follows:"
},
{
"id": "p41.10",
"order": 14,
"type": "table",
"bbox": {
"l": 145.92,
"t": 314.88,
"r": 556.08,
"b": 198.48
},
"text": "",
"attrs": {
"block_label": "table",
"n_rows": 1,
"n_cols": 4,
"integrity": {
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"cells_flagged": 0
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"children": [
{
"id": "p41.10.1",
"order": 15,
"type": "table_cell",
"bbox": {
"l": 148.86,
"t": 312.534977,
"r": 245.327889,
"b": 201.28982599999995
},
"text": "Year Ending June 30,\n2024\n2025\n2026\n2027\n2028\n2029-2033\n2034-2036\nTotal",
"attrs": {
"row": 0,
"col": 0,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"merged_continuation": true
}
},
{
"id": "p41.10.2",
"order": 16,
"type": "table_cell",
"bbox": {
"l": 313.74,
"t": 312.534977,
"r": 365.513991,
"b": 201.28982599999995
},
"text": "Principal\n$ 960,036\n986,224\n1,013,127\n1,040,764\n1,069,154\n5,799,487\n3,873,326\n$ 14,742,118",
"attrs": {
"row": 0,
"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"merged_continuation": true
}
},
{
"id": "p41.10.3",
"order": 17,
"type": "table_cell",
"bbox": {
"l": 407.919364,
"t": 312.534977,
"r": 457.132171,
"b": 201.28982599999995
},
"text": "Interest\n$ 392,978\n366,790\n339,887\n312,250\n283,860\n965,586\n185,718\n$ 2,847,069",
"attrs": {
"row": 0,
"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
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}
},
{
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"order": 18,
"type": "table_cell",
"bbox": {
"l": 498.665439,
"t": 312.534977,
"r": 548.772405,
"b": 201.28982599999995
},
"text": "Total\n$ 1,353,014\n1,353,014\n1,353,014\n1,353,014\n1,353,014\n6,765,073\n4,059,044\n$ 17,589,187",
"attrs": {
"row": 0,
"col": 3,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"merged_continuation": true
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},
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"order": 19,
"type": "heading",
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"t": 186.48,
"r": 253.2,
"b": 173.28
},
"text": "Certificates of Participation",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
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"order": 20,
"type": "text",
"bbox": {
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"t": 170.88,
"r": 560.64,
"b": 92.64
},
"text": "The 2021 Certificates of Participation (COPs) consist of 13 serial bonds with maturity dates ranging from November 1, 2024, to November 1, 2036, yield rate ranging from 0.55% to 1.91% and 5 term certificates with maturity dates ranging from November 1, 2038, to November 1, 2056, yield rates ranging from 2.64% to 3.29%. The pricing resulted in a 2.92% true interest cost. The debt service on the COPs will be funded by monthly lease payments by the University to the Trustee through November 2056."
},
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"order": 21,
"type": "footer",
"bbox": {
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"t": 46.08,
"r": 314.88,
"b": 34.56
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"text": "(38)",
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Page 42
24 item(s)
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7
8
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10
11
12
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14
15
16
17
18
19 · TEXT
20 · TABLE
21
22
23
24 · FOOTER
Page 42 JSON
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"order": 1,
"type": "title",
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023",
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"b": 660.96
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"text": "NOTE 7 LONG-TERM LIABILITIES (CONTINUED)",
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"level": 3
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{
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"text": "Certificates of Participation (Continued)",
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"bbox": {
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"b": 556.56
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"text": "The COPs are secured by certain real estate and the projects located on that real estate, the lease payments to KSU Campus Housing, LLC (the Company) and a pledge of general receipts. The University has entered into a lease purchase arrangement whereby on the termination of the stated lease, title to the land and buildings will be conveyed absolutely to the University. The University has the right to acquire the entire title to the facility on or after November 1, 2031."
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"text": "Future debt service requirements for all certificates of participation outstanding at June 30, 2023, are as follows:"
},
{
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"type": "table_cell",
"bbox": {
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"t": 506.333258,
"r": 245.327889,
"b": 495.16924
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"text": "Year Ending June 30,",
"attrs": {
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"col": 0,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"column_header": true,
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"t": 506.333258,
"r": 352.245959,
"b": 495.16924
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"text": "Principal",
"attrs": {
"row": 0,
"col": 1,
"rowspan": 1,
"colspan": 1,
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"type": "table_cell",
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"t": 506.333258,
"r": 441.372124,
"b": 495.16924
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"attrs": {
"row": 0,
"col": 2,
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"colspan": 1,
"bbox_refit": true,
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"id": "p42.6.4",
"order": 10,
"type": "table_cell",
"bbox": {
"l": 505.187184,
"t": 506.333258,
"r": 527.466971,
"b": 495.16924
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"text": "Total",
"attrs": {
"row": 0,
"col": 3,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"column_header": true,
"header_source": "heuristic"
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},
{
"id": "p42.6.5",
"order": 11,
"type": "table_cell",
"bbox": {
"l": 185.940472,
"t": 493.852767,
"r": 208.249329,
"b": 482.688749
},
"text": "2024",
"attrs": {
"row": 1,
"col": 0,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p42.6.6",
"order": 12,
"type": "table_cell",
"bbox": {
"l": 248.16,
"t": 495.9877,
"r": 350.64,
"b": 483.1754
},
"text": "$ -",
"attrs": {
"row": 1,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p42.6.7",
"order": 13,
"type": "table_cell",
"bbox": {
"l": 412.575605,
"t": 493.852767,
"r": 457.050975,
"b": 482.688749
},
"text": "$ 1,023,075",
"attrs": {
"row": 1,
"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p42.6.8",
"order": 14,
"type": "table_cell",
"bbox": {
"l": 504.237892,
"t": 493.852767,
"r": 548.769398,
"b": 482.688749
},
"text": "$ 1,023,075",
"attrs": {
"row": 1,
"col": 3,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p42.6.9",
"order": 15,
"type": "table_cell",
"bbox": {
"l": 170.285679,
"t": 481.432297,
"r": 223.83295,
"b": 345.288303
},
"text": "2025\n2026\n2027\n2028\n2029 - 2033\n2034 - 2038\n2039 - 2043\n2044 - 2048\n2049 - 2053\n2054 - 2057\nTotal",
"attrs": {
"row": 2,
"col": 0,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"merged_continuation": true
}
},
{
"id": "p42.6.10",
"order": 16,
"type": "table_cell",
"bbox": {
"l": 315.315804,
"t": 481.432297,
"r": 365.538049,
"b": 345.288303
},
"text": "1,030,000\n1,060,000\n1,095,000\n1,125,000\n6,155,000\n6,830,000\n7,485,000\n8,140,000\n8,795,000\n7,475,000\n$ 49,190,000",
"attrs": {
"row": 2,
"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"merged_continuation": true
}
},
{
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"order": 17,
"type": "table_cell",
"bbox": {
"l": 406.993128,
"t": 481.432297,
"r": 457.127159,
"b": 345.288303
},
"text": "2,020,400\n1,968,150\n1,914,725\n1,858,775\n8,414,925\n7,072,400\n5,641,100\n4,078,600\n2,384,900\n602,700\n$ 36,979,750",
"attrs": {
"row": 2,
"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"merged_continuation": true
}
},
{
"id": "p42.6.12",
"order": 18,
"type": "table_cell",
"bbox": {
"l": 498.673459,
"t": 481.432297,
"r": 548.80749,
"b": 345.288303
},
"text": "3,050,400\n3,028,150\n3,009,725\n2,983,775\n14,569,925\n13,902,400\n13,126,100\n12,218,600\n11,179,900\n8,077,700\n$ 86,169,750",
"attrs": {
"row": 2,
"col": 3,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"merged_continuation": true
}
}
]
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"order": 19,
"type": "text",
"bbox": {
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"r": 559.68,
"b": 291.84
},
"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:"
},
{
"id": "p42.8",
"order": 20,
"type": "table",
"bbox": {
"l": 187.44,
"t": 279.84,
"r": 555.36,
"b": 102.72
},
"text": "",
"attrs": {
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"n_rows": 1,
"n_cols": 3,
"integrity": {
"cells_checked": 3,
"cells_flagged": 0
}
},
"children": [
{
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"type": "table_cell",
"bbox": {
"l": 191.159143,
"t": 266.39650300000005,
"r": 287.516848,
"b": 105.28708200000005
},
"text": "Year Ending June 30,\n2024\n2025\n2026\n2027\n2028\n2029 - 2033\n2034 - 2038\n2039 - 2043\n2044 - 2048\n2049 - 2053\n2054 - 2058\nTotal",
"attrs": {
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"col": 0,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
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},
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"type": "table_cell",
"bbox": {
"l": 474.944358,
"t": 468.490808,
"r": 532.116784,
"b": 437.638731
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"text": "Tier 3 Participation January 1, 2014",
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"col": 3,
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"colspan": 1,
"bbox_refit": true
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},
{
"id": "p44.7.7",
"order": 14,
"type": "table_cell",
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"l": 128.100652,
"t": 446.530724,
"r": 184.494005,
"b": 420.838789
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"text": "Nonhazardous Benefit Formula",
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},
{
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"type": "table_cell",
"bbox": {
"l": 224.580317,
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"r": 295.599638,
"b": 421.314484
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"text": "Final Compensation × Benefit",
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"rowspan": 1,
"colspan": 1,
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},
{
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"type": "table_cell",
"bbox": {
"l": 340.8,
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"text": "Factor × Years of Service",
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"rowspan": 1,
"colspan": 1
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},
{
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"bbox": {
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"r": 520.528081,
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"text": "Cash Balance Plan",
"attrs": {
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"col": 3,
"rowspan": 1,
"colspan": 1,
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},
{
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"type": "table_cell",
"bbox": {
"l": 128.100652,
"t": 413.291405,
"r": 199.158288,
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"text": "Final Compensation",
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"row": 3,
"col": 0,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
}
},
{
"id": "p44.7.12",
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"type": "table_cell",
"bbox": {
"l": 224.538809,
"t": 413.291405,
"r": 323.643853,
"b": 353.758542
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"text": "Average of the highest 5 fiscal years (must contain at least 48 months). Includes lump-sum compensation payments (before and at retirement).",
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"col": 1,
"rowspan": 1,
"colspan": 1,
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},
{
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"type": "table_cell",
"bbox": {
"l": 340.8,
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"r": 449.16,
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"text": "5 complete fiscal years immediately preceding retirement; each year must contain 12 months. Lump-sum compensation payments (before and at retirement) are not to be included in creditable compensation.",
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"col": 2,
"rowspan": 1,
"colspan": 1
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},
{
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"type": "table_cell",
"bbox": {
"l": 452.518885,
"t": 413.291405,
"r": 536.023321,
"b": 404.399005
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"text": "No Final Compensation",
"attrs": {
"row": 3,
"col": 3,
"rowspan": 1,
"colspan": 1,
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},
{
"id": "p44.7.15",
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"type": "table_cell",
"bbox": {
"l": 128.100652,
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"text": "Benefit Factor",
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"col": 0,
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"colspan": 1,
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},
{
"id": "p44.7.16",
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"type": "table_cell",
"bbox": {
"l": 224.523643,
"t": 308.53081,
"r": 325.299382,
"b": 269.217798
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"text": "1.97% or 2.0% for those retiring with service for all months between 1/1998 and 1/1999.",
"attrs": {
"row": 4,
"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
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"type": "table_cell",
"bbox": {
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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).",
"attrs": {
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"bbox": {
"l": 452.518885,
"t": 308.527623,
"r": 551.872976,
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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.",
"attrs": {
"row": 4,
"col": 3,
"rowspan": 1,
"colspan": 1,
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"bbox": {
"l": 128.100652,
"t": 159.66598499999998,
"r": 197.356683,
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"text": "Cost of Living Adjustment (COLA)",
"attrs": {
"row": 5,
"col": 0,
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"colspan": 1,
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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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"row": 5,
"col": 1,
"rowspan": 1,
"colspan": 3,
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Page 45
39 item(s)
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1 · TITLE
2 · HEADING
3 · HEADING
4 · TABLE
5
6
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16
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18
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39 · FOOTER
Table integrity:
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r6c2 (31%): “10 years or less = 1.30%. Greater than 10 years, but no mor…”
Page 45 JSON
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"text": "Tier 1 Participation Prior to September 1, 2008",
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"col": 0,
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{
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"type": "table_cell",
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"text": "Any age with 27 years of service. Age 65 with 48 months of service. Money purchase for age 65 with less than 48 months based on contributions and interest.",
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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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"row": 1,
"col": 2,
"rowspan": 1,
"colspan": 2,
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{
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"type": "table_cell",
"bbox": {
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"text": "Reduced Retirement Benefit",
"attrs": {
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"col": 0,
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"r": 324.402318,
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"text": "Any age with 25 years of service. Age 55 with 5 years of service.",
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"row": 2,
"col": 1,
"rowspan": 1,
"colspan": 1,
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"text": "Age 60 with 10 years of service. Excludes purchased service (exception: refunds, omitted, free military).",
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"bbox_refit": true
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"col": 3,
"rowspan": 1,
"colspan": 1,
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"text": "Final Compensation × Benefit",
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"col": 1,
"rowspan": 1,
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"type": "table_cell",
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"text": "Factor × Years of Service",
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"rowspan": 1,
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"id": "p45.4.16",
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"type": "table_cell",
"bbox": {
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"text": "Cash Balance Plan",
"attrs": {
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"text": "Highest 3 fiscal years (must contain at least 24 months). Includes lumpsum compensation payments (before and at retirement).",
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"row": 5,
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"text": "3 highest salaries; each year must contain 12 months. Lump-sum compensation payments (before and at retirement) are not to be included in creditable compensation.",
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"rowspan": 1,
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{
"id": "p45.4.21",
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"text": "Benefit Factor",
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"text": "2.49%",
"attrs": {
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"col": 1,
"rowspan": 1,
"colspan": 1,
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{
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"type": "table_cell",
"bbox": {
"l": 339.24,
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"text": "10 years or less = 1.30%. Greater than 10 years, but no more than 20 years =1.50%. Greater than 20 years, but no more than 26 years = 2.25%. Greater than 25 years = 2.50%.",
"attrs": {
"row": 6,
"col": 2,
"rowspan": 1,
"colspan": 1
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{
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"type": "table_cell",
"bbox": {
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"r": 551.872325,
"b": 219.784628
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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.",
"attrs": {
"row": 6,
"col": 3,
"rowspan": 1,
"colspan": 1,
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{
"id": "p45.4.25",
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"type": "table_cell",
"bbox": {
"l": 128.1,
"t": 205.81699500000002,
"r": 197.356031,
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"text": "Cost of Living Adjustment (COLA)",
"attrs": {
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"col": 0,
"rowspan": 1,
"colspan": 1,
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},
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"type": "table_cell",
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"r": 541.718839,
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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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"colspan": 3,
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"attrs": {
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"type": "table_cell",
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"r": 311.833388,
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"text": "Any age with 20 years of service. Age 55 with 60 months of service.",
"attrs": {
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"text": "Any age with 25 years of service. Age 60 with 60 months of service.",
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Page 46
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023",
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"text": "NOTE 8 DEFINED BENEFIT PENSION PLANS (CONTINUED)",
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"text": "Benefit and contribution rates are established by state statute. Per KRS 61.565(3) contribution requirements of the active employees and the participating organizations are established and may be amended by the Kentucky Retirement System Board (KRS Board). For the fiscal year ended June 30, 2023, University nonhazardous and hazardous employees were required to contribute 5% and 8%, respectively, of their annual covered salary."
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"text": "Nonhazardous and hazardous employees with a participation date after September 1, 2008, were required to contribute an additional 1% of their covered salary for retiree healthcare benefits."
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"text": "Participating employers were required to contribute at an actuarially determined rate. Per KRS 61.565(3), normal contribution and past service contribution rates shall be determined by the Board on the basis of an annual valuation last proceeding the July 1 of a new biennium. The Board may amend contribution rates as of the first day of July of the second year of a biennium, if it is determined on the basis of a subsequent actuarial valuation that amended contribution rates are necessary to satisfy requirements determined in accordance with actuarial basis adopted by the KRS Board. Administrative costs of KERS are financed through employer contributions and investment earnings."
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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 9.60% (7.74% to the pension fund and 1.86% to the insurance fund). The unfunded liability cost is an actuarially accrued liability contribution based upon the actuarial valuation for fiscal year 2022 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 0.239538%, with 90% allocated to the pension fund and 10% allocated to the insurance fund. The University contributed $2,463,171 to the nonhazardous retirement plan; $236,464 for the normal cost contribution, and $2,226,707 for the actuarially accrued liability contribution. $1,985,932 of the contribution was allocated to the nonhazardous KERS pension fund and $477,239 to the nonhazardous KERS insurance fund. All of the $58,023 contributed for the KERS Hazardous plan was allocated to pension benefits."
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Page 47
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"text": "NOTE 8 DEFINED BENEFIT PENSION PLANS (CONTINUED)",
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"text": "At June 30, 2023, the University reported a liability of $31,780,327 for its proportionate share of the nonhazardous net pension liability and $574,396 for hazardous."
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"text": "The net pension liability was measured as of June 30, 2022, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2021, rolled-forward for June 30, 2022. The University's proportionate share of the Nonhazardous net pension liability is 0.239538%, which is a decrease of 0.002877% from the prior year allocation of 0.242415%. The University's proportionate share of the Hazardous net pension liability is 0.113178%, which is an increase of 0.101948% from the prior year allocation of 0.101948%. The net pension liability was allocated based upon the employers' allocation of amortization cost, as specified under the revised statutes and is further based upon their allocation of the normal cost portion of the required contribution, as allocated by actual salary for fiscal year ending June 30, 2022."
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"text": "For the year ended June 30, 2023, the University's actuarially calculated reduction to pension expense was $3,960,811 for nonhazardous and an increase of pension expense of $163,025 for hazardous. At June 30, 2023, the University reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:"
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"t": 531.552,
"r": 554.16,
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"t": 511.049033,
"r": 346.902101,
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"r": 411.28,
"b": 452.448
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"col": 1,
"rowspan": 1,
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"t": 472.224,
"r": 554.16,
"b": 452.448
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"col": 2,
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"b": 431.95956
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"col": 1,
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"b": 432.672
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"text": "University Contributions Subsequent to Measurement Date",
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"bbox": {
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"b": 396.739096
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{
"id": "p48.2.41",
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"r": 457.38831,
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"attrs": {
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Page 49
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8
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10 · HEADING
11 · TEXT
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18
19
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21 · FOOTER
Page 49 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023",
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"text": "NOTE 8 DEFINED BENEFIT PENSION PLANS (CONTINUED)",
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"text": "At June 30, 2023, the University reported $2,438,814 as deferred outflows of resources related to pensions resulting from University contributions subsequent to the measurement date that will be recognized as pension expense. Deferred outflows and deferred inflows of resources at June 30, 2023, related to pensions will be recognized in pension expense as follows:"
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"b": 455.631279
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"text": "Year Ending June 30,\n2024\n2025\n2026\n2027\nTotal",
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"text": "Nonhazardous\n$ (1,055,459)\n(6,119)\n(31,077)\n155,738\n$ (936,917)",
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"text": "Hazardous\n$ 54,791\n4,057\n(5,567)\n23,845\n$ 77,126",
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"text": "Actuarial Assumptions",
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"text": "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\nRemaining Amortization Period\nAsset Valuation Method",
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"type": "table_cell",
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"r": 536.40495,
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"text": "Entry Age Normal\nLevel Percent of Pay\n30 Years, Closed\n20% of the Difference Between Market Value of Assets and the Expected Actuarial Value of Assets is Recognized",
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"text": "Inflation\nPayroll Growth Rate\nSalary Increases, Varies by Service:",
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"text": "2.30%\n0%",
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"b": 180.20129999999995
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"text": "Nonhazardous\nHazardous\nInvestment Rate of Return:",
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Page 50
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3 · HEADING
4 · HEADING
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7 · TEXT
8 · TEXT
9 · TABLE
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11
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13
14
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16
17
18 · FOOTER
Page 50 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023",
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"text": "NOTE 8 DEFINED BENEFIT PENSION PLANS (CONTINUED)",
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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": "The long-term expected rate of return was determined using a building-block method in which best-estimate ranges of expected future real rates of returns are developed for each asset class. The ranges are combined by weighting the expected future real rate of return by the target asset allocation percentage."
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"text": "The target asset allocation and best estimates of arithmetic nominal rates of return for each major asset class are summarized in the following table:"
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"id": "p50.9.2",
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"t": 313.531497,
"r": 340.080564,
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"text": "Hazardous",
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"text": "Nonhazardous",
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{
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"bbox": {
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"text": "Asset Class\nPublic Equity\nCore Bonds\nSpecialty Credit/High Yield\nReal Estate\nReal Return\nPrivate Equity\nCash Equivalents\nTotal",
"attrs": {
"row": 1,
"col": 0,
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"bbox": {
"l": 259.8,
"t": 288.152589,
"r": 300.390932,
"b": 165.56233299999997
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"text": "Target Allocation\n43.50 %\n10.00\n15.00\n10.00\n10.00\n10.00\n1.50\n100.00 %",
"attrs": {
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"col": 1,
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"text": "Long-Term Nominal Rate of Return\n4.45 %\n0.28\n2.28\n3.67\n4.07\n10.15\n(0.91)",
"attrs": {
"row": 1,
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"l": 416.111241,
"t": 288.152589,
"r": 456.733687,
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"text": "Target Allocation\n32.50 %\n20.50\n15.00\n10.00\n10.00\n7.00\n5.00\n100.00 %",
"attrs": {
"row": 1,
"col": 3,
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"l": 486.156058,
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"text": "Long-Term Nominal Rate of Return\n4.45 %\n0.28\n2.28\n3.67\n4.07\n10.15\n(0.91)",
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Page 51
36 item(s)
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1 · TITLE
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9 · HEADING
10 · TEXT
11 · TABLE
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17
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20
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23
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34
35
36 · FOOTER
Page 51 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023",
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"text": "NOTE 8 DEFINED BENEFIT PENSION PLANS (CONTINUED)",
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"text": "Kentucky Employees' Retirement System - Defined Benefit Plan (Continued)",
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"text": "Changes Since Measurement Date"
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"text": "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",
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"text": "The discount rate used to measure the total pension liability was 5.25% (Nonhazardous) and 6.25% (Hazardous). The projection of cash flows used to determine the discount rate assumed that contributions from plan members and employers will be made at the actuarially determined contribution rate. Based on those assumptions, the pension plan's fiduciary net position and future contributions were projected to be available to make all projected future benefit payments of current plan members. Therefore, the long term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability."
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"text": "The projection of cash flows used to determine the single discount rate assumes that each participating employer contributes the actuarially determined contribution in all future years."
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"text": "Sensitivity of the University's Proportionate Share of the Net Pension Liability to Changes in the Discount Rate",
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"text": "The University’s proportionate share of the net pension liability has been calculated using a discount rate of 5.25% (Nonhazardous) and a discount rate of 6.25% (Hazardous) for the June 30, 2021, actuarial valuation. The following presents the University’s proportionate share of the net pension liability calculated using a discount rate 1% higher and 1% lower than the current rate as of June 30, 2023:"
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"b": 278.4
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"bbox": {
"l": 343.019515,
"t": 295.013258,
"r": 385.998283,
"b": 271.36974899999996
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"text": "1%\nDecrease",
"attrs": {
"row": 0,
"col": 1,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
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"id": "p51.11.3",
"order": 14,
"type": "table_cell",
"bbox": {
"l": 423.083646,
"t": 295.013258,
"r": 462.232702,
"b": 271.36974899999996
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"text": "Current\nDiscount",
"attrs": {
"row": 0,
"col": 2,
"rowspan": 1,
"colspan": 1,
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"merged_continuation": true
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"order": 15,
"type": "table_cell",
"bbox": {
"l": 501.508046,
"t": 295.013258,
"r": 540.036692,
"b": 271.36974899999996
},
"text": "1%\nIncrease",
"attrs": {
"row": 0,
"col": 3,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true,
"merged_continuation": true
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"order": 16,
"type": "table_cell",
"bbox": {
"l": 128.400296,
"t": 270.113297,
"r": 196.425039,
"b": 258.94928000000004
},
"text": "Nonhazardous:",
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"row": 1,
"col": 0,
"rowspan": 1,
"colspan": 1,
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{
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"t": 270.113297,
"r": 382.017227,
"b": 258.94928000000004
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"text": "(4.25)%",
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"col": 1,
"rowspan": 1,
"colspan": 1,
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"text": "Rate (5.25%)",
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"row": 1,
"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
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"r": 279.16626,
"b": 232.54977899999994
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"text": "Proportionate Share of the Collective Net Pension Liability",
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"t": 243.713797,
"r": 392.98217,
"b": 232.54977899999994
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"text": "$ 36,552,545",
"attrs": {
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"col": 1,
"rowspan": 1,
"colspan": 1,
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{
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"t": 243.713797,
"r": 471.2432,
"b": 232.54977899999994
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"text": "$ 31,780,327",
"attrs": {
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"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
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},
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"r": 549.356894,
"b": 232.54977899999994
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"text": "$ 27,850,843",
"attrs": {
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"col": 3,
"rowspan": 1,
"colspan": 1,
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"b": 193.73080900000002
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"text": "1%\nDecrease",
"attrs": {
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"col": 1,
"rowspan": 1,
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"bbox": {
"l": 423.082643,
"t": 217.37431800000002,
"r": 462.2317,
"b": 193.73080900000002
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"text": "Current\nDiscount",
"attrs": {
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"col": 2,
"rowspan": 1,
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"order": 27,
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"t": 217.37431800000002,
"r": 540.03569,
"b": 193.73080900000002
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"attrs": {
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"order": 28,
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"t": 192.47435700000005,
"r": 179.690973,
"b": 181.31034
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"attrs": {
"row": 4,
"col": 0,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
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"id": "p51.11.18",
"order": 29,
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"t": 192.47435700000005,
"r": 382.023241,
"b": 181.31034
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"text": "(5.25)%",
"attrs": {
"row": 4,
"col": 1,
"rowspan": 1,
"colspan": 1,
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},
{
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"order": 30,
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"text": "Rate (6.25%)",
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"col": 2,
"rowspan": 1,
"colspan": 1,
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"t": 192.47435700000005,
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"text": "(7.25)%",
"attrs": {
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"col": 3,
"rowspan": 1,
"colspan": 1,
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"l": 136.679129,
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"r": 279.165258,
"b": 155.99122799999998
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"text": "Proportionate Share of the Collective Net Pension Liability",
"attrs": {
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"col": 0,
"rowspan": 1,
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"bbox_refit": true
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"order": 33,
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"bbox": {
"l": 356.773803,
"t": 167.15524600000003,
"r": 392.978161,
"b": 155.99122799999998
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"text": "$ 758,981",
"attrs": {
"row": 5,
"col": 1,
"rowspan": 1,
"colspan": 1,
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"id": "p51.11.23",
"order": 34,
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"bbox": {
"l": 434.992736,
"t": 167.15524600000003,
"r": 471.179054,
"b": 155.99122799999998
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"text": "$ 574,396",
"attrs": {
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"col": 2,
"rowspan": 1,
"colspan": 1,
"bbox_refit": true
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"id": "p51.11.24",
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"b": 155.99122799999998
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"text": "$ 424,812",
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Page 52
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"text": "The Kentucky Teachers' Retirement System (KTRS), a cost sharing - multiple employer public employee retirement system. KTRS is a defined benefit plan providing for retirement, disability, death benefits and health insurance. Participants have a fully vested interest after the completion of 60 months of service, 12 of which are current service. KTRS issues a publicly available financial report that includes financial statements, required supplementary information, and detailed information about the pension plan's fiduciary net position. That report may be obtained by writing to Kentucky Teachers' Retirement System, 479 Versailles Road, Frankfort, Kentucky, 40601 or by calling (502) 573-3266."
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"text": "Average of the highest 5 annual salaries reduced 5% per year from the earlier of age 60 or the date 27 years of service would have been completed. Average of the highest 3 annual salaries if age 55 with 27 or more years of service. The minimum annual service allowance for all members is $440 multiplied by credited service.",
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"text": "Tier 1\\nParticipation Prior to\\nJuly 1, 2008\nNon-University members: 2.00% for service prior to 7/1/1983; 2.50% for service after 7/1/1983; 2.00% if participation after 7/1/2002 and less than 10 years; 2.50% if participation after 7/1/2002 and more than 10 years; 3.00% if retire after 7/1/2004 with more than 30 years. University members: 2.0% for each year of service.",
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"text": "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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"text": "Any age with 27 years of Kentucky service. Age 55 with 5 years of Kentucky service.",
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"text": "Any age with 27 years of Kentucky service. Age 60 with 5 years of Kentucky service. Age 55 with 10 years of Kentucky service.",
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"text": "Must be retired for service or disability to be eligible. Retired members are given a supplement based upon a contribution supplement table approved by the KTRS Board of Trustees. The retired member pays premiums in excess of the monthly supplement.",
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"text": "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 16.48% (13.65% allocated to pension, 2.75% allocated to medical insurance, and .08% allocated to life insurance) of covered payroll for the year ended June 30, 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 ended June 30, 2023, was $1,713,242 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 $2,226,389 for the year ended June 30, 2023."
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"text": "Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions"
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"text": "At June 30, 2023, the University reported a liability for its proportionate share of the net pension liability that reflected a reduction for pension support provided to the University by the Commonwealth of Kentucky. The amount recognized by the University as its proportionate share of the net pension liability, the related State support, and the total portion of the net pension liability that was associated with the University were as follows:"
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"text": "The net pension liability was measured as of June 30, 2022, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of 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 of July 1, 2020, through June 30, 2021. At June 30, 2023, the University's proportion was 0.13% and the Commonwealth's proportion was 0.17%."
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"text": "Total",
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"text": "At June 30, 2023, the University reported $1,549,438 as deferred outflows of resources related to pensions resulting from University contributions subsequent to the measurement date that will be recognized as pension expense in the following fiscal year. Net deferred outflow (inflows) of resources at June 30, 2023, related to pensions will be recognized in pension expense as follows:"
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"text": "Year Ending June 30,\n2024\n2025\n2026\n2027\nTotal",
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"text": "Amount\n$ 308,641\n(243,548)\n(1,337,455)\n1,333,121\n$ 60,759",
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"text": "Valuation Date\nInflation\nSalary Increases\nInvestment Rate of Return",
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"text": "June 30, 2021\n2.50%\n3.00% - 7.50%, Average, Including Inflation\n7.10%, Net of Pension Plan Investment Expense, Including Inflation",
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"text": "Municipal Bond Index Rate\nSingle Equivalent Interest Rate\nPostretirement Benefit Increases",
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"text": "2.13%\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 ended June 30, 2020, adopted by the board on September 20, 2021."
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"text": "Asset Class\nLarge Cap U.S. Equity\nSmall Cap U.S. Equity\nInternational Equity\nEmerging Markets Equity\nFixed Income\nHigh Yield Bonds\nAdditional Categories\nReal Estate\nPrivate Equity\nCash\nTotal",
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"text": "Target Allocation\n37.40 %\n2.60\n16.50\n5.50\n15.00\n2.00\n5.00\n7.00\n7.00\n2.00\n100.00 %",
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"order": 10,
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"text": "Discount Rate",
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"text": "The discount rate used to measure the total pension liability at June 30, 2021, 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, 2022, 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."
},
{
"id": "p57.9",
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Page 58
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Page 58 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023",
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"text": "NOTE 8 DEFINED BENEFIT PENSION PLANS (CONTINUED)",
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"text": "Kentucky Teachers' Retirement System - Defined Benefit Plan (Continued)",
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"text": "Sensitivity of the University's Proportionate Share of the Net Pension Liability to Changes in the Discount Rate"
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"text": "The following table presents the net pension liability of the University as of June 30, 2023, 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": "1% Decrease (6.10)%",
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"text": "1% Increase (8.10)%",
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"text": "Proportionate Share of the Collective Net Pension Liability",
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"text": "$ 23,214,213",
"attrs": {
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"col": 2,
"rowspan": 1,
"colspan": 1,
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{
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"text": "$ 17,891,304",
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"text": "Summary Pension Plan Information",
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"col": 0,
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"text": "KERS Hazardous/ Nonhazardous",
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"text": "$ 32,354,723\n3,300,042\n1,721,019\n(3,797,786)",
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"r": 471.243805,
"b": 365.027694
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"text": "$ 23,214,213\n6,095,833\n4,485,636\n1,131,911",
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"text": "$ 55,568,936\n9,395,875\n6,206,655\n(2,665,875)",
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"text": "NOTE 9 KENTUCKY STATE UNIVERSITY DEFINED CONTRIBUTION RETIREMENT PLAN",
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{
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"type": "text",
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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, 2023, totals approximately $1,223,000, consisting of approximately $657,000 from the University and $566,000 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 59
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Page 59 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023",
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"text": "NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB)",
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"text": "In addition to the pension plans disclosed in Note 8, the University's employees participate in either the KTRS OPEB Plan or the KERS OPEB Plan (the System) depending on the retirement plan in which they participate. Each OPEB plan is described in detail below."
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"text": "The KERS OPEB Plan is a cost-sharing multiple-employer defined benefit OPEB plan, which was available to University employees hired prior to January 1, 2014. This plan provides medical insurance for eligible retirees and is administered by Kentucky Retirement Systems Board who publishes a financial report located at https://kyret.ky.gov."
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"text": "The information below summarizes the major other postemployment retirement benefit provisions of KERS Nonhazardous and Hazardous plans. It is not intended to be, nor should it be interpreted as, a complete statement of all benefit provisions:"
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"text": "Benefit Eligibility: Recipient of a retirement allowance."
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"text": "Benefit: The percentage of member premiums paid by the retirement system are dependent on the number of years of service. Benefits also include duty disability retirements, duty death in service, non-duty death in service and surviving spouse of a retiree."
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"text": "Participation Began On or After July 1, 2003, but Before September 1, 2008",
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"text": "Benefit: The KERS OPEB Plan provides a monthly contribution subsidy of $10 (Nonhazardous) and $15 (Hazardous) for each year of earned service. The monthly contribution is increased by 1.5% each July 1. Benefits also include duty disability retirements, duty death in service and non-duty death in service."
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"text": "Benefit: Tier 3 insurance benefits are identical to Tier 2, except Tier 3 members are required to have at least 180 months of service to be eligible."
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Page 60
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"text": "NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
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"text": "Kentucky Employees Retirement System (KERS) OPEB Plan (Continued)",
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"text": "Contributions",
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"text": "The University was required to contribute at an actuarially determined rate determined by Statute. Per KRS 78.545(33) normal contribution and past service contribution rates shall be determined by the KRS Board on the basis of an annual valuation last preceding July 1 of a new biennium. The KRS Board may amend contribution rates as of the first day of July of the second year of a biennium, if it is determined on the basis of a subsequent actuarial valuation that amended contribution rates are necessary to satisfy requirements determined in accordance with actuarial bases adopted by the KRS Board."
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"text": "Pursuant to KRS 61.5991, the method of calculating the employer contribution changed from a percentage of pay to a two-part calculation effective July 1, 2021. The normal cost contributions are based on each employers' reported payroll multiplied by the normal cost percentage. House Bill 192, passed during the 2021 regular session of the legislature, set the KERS nonhazardous employer contribution rate for the year ended June 30, 2023, at 9.60% (7.74% to the pension fund and 1.86% to the insurance fund). The unfunded liability cost is an actuarially accrued liability contribution based upon the actuarial valuation for fiscal year 2020 and is prorated according to each employer's percentage of the plan's total actuarial accrued liability that is attributable to each employer's current and former employees."
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"text": "The University’s share of the actuarially accrued liability contribution is 0.239538%, with 90% allocated to the pension fund and 10% allocated to the insurance fund. The University contributed $2,463,171 to the nonhazardous retirement plan; $236,464 for the normal cost contribution, and $2,226,707 for the actuarially accrued liability contribution. The University’s share of the actuarially accrued liability contribution is 0.239538%, with 90% allocated to the pension fund and 10% allocated to the insurance fund. The University contributed $2,463,171 to the nonhazardous retirement plan; $236,464 for the normal cost contribution, and $2,226,707 for the actuarially accrued liability contribution. $1,985,932 of the contribution was allocated to the nonhazardous KERS pension fund and $477,239 to the nonhazardous KERS insurance fund. All of the $58,023 contributed for the KERS Hazardous plan was allocated to pension benefits."
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"text": "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": "Members Whose Participation Began On or After September 1, 2008",
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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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Page 61
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023",
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"text": "NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
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"text": "The total other postemployment benefits (OPEB) liability was determined by an actuarial valuation as of June 30, 2021. The financial reporting actuarial valuation as of June 30, 2022, used the following actuarial methods and assumptions, applied to all periods included in the measurement:"
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"text": "Inflation 2.30%"
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"text": "3.30 to 15.30%, Varies by Service for Nonhazardous, and 3.55% to 20.05%, Varies by Service for Hazardous"
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"text": "6.25%"
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"text": "Healthcare Trend Rates\nPre-65"
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"text": "Initial Trend Starting at 6.40% at January 1, 2023, Decreasing to an Ultimate Trend Rate of 4.05% over 13 Years"
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"text": "Initial Trend Starting at 6.30% at January 1, 2023, Decreasing to an Ultimate Trend Rate of 4.05% over 13 Years"
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"text": "The mortality table used are System-specific based on mortality experience from 2013 – 2018, projected with the ultimate rates from MP-2014 mortality improvement scale using a base year of 2019."
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"text": "Discount Rate: The discount rate used to measure the total Nonhazardous OPEB liability was 5.72%, which was increased from the 5.26% discount rate used in the prior year. The discount rate used to measure the total Hazardous OPEB liability was 5.59%, which was increased from the 5.01% discount rate used in the prior year.",
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"text": "Long-Term Rate of Return and Assumed Asset Allocations: The long-term expected rate of return was determined by using a building block method in which best estimate ranges of expected future real rates of returns are developed for each asset class. The ranges are combined by weighting the expected future real rate of return by the target asset allocation percentage. The target allocation and best estimates of arithmetic real rate of return for each major asset class is summarized in the table below. The current long-term inflation assumption is 2.30% per annum for both the nonhazardous and hazardous plan. The target asset allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:"
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"text": "Public Equity\nPrivate Equity\nSpecialty Credit/High Yield\nCore Bonds\nReal Estate\nReal Return\nCash\nTotal",
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"text": "The long-term expected rate of return on pension plan assets was established by the KRS Board of Trustees at 6.25% based on a blending of the factors described above."
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Page 63
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Page 63 JSON
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"text": "The University's proportionate share of the Nonhazardous net OPEB liability, as indicated in the prior table, is $5,847,470, or 0.264339%, which is an increase of 0.013099% from the prior year allocation of 0.025124%. The University's proportionate share of the Hazardous net OPEB liability, as indicated in the prior table, is $8,633, or 0.113180%, which is an increase of 0.101948% from the prior year allocation of 0.101948%. The net OPEB liability was allocated based upon the employers' allocation of amortization cost, as specified under the revised statutes and is further based upon their allocation of the normal cost portion of the required contribution, as allocated by actual salary for fiscal year ending June 30, 2022."
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"text": "The University was allocated OPEB expense of $232,723 related to the KERS Nonhazardous and $24,530 related to the KERS Hazardous for the year ended June 30, 2023."
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"text": "Deferred Outflows and Deferred Inflows",
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"text": "Since certain expense items are amortized over closed periods each year, the deferred portions of these items must be tracked annually. If the amounts serve to reduce OPEB expense they are labeled as deferred inflows. If they will increase OPEB expense they are labeled deferred outflows. The amortization of these amounts is accomplished on a level dollar basis, with no interest included in the deferred amounts. Experience gains/losses and the impact of changes in actuarial assumptions, if any, are amortized over the average remaining service life of the active and inactive System members at the beginning of the fiscal year. Investment gains and losses are amortized over a fixed five-year period."
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Page 65
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r0c2 (25%): “Deferred Inflows of Resources”
Page 65 JSON
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"text": "The remainder of the deferred outflows and deferred inflows of resources are amortized over three to five years with remaining amortization as follows:"
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"text": "Year Ending June 30,\n2024\n2025\n2026\n2027\nTotal",
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"text": "Nonhazardous\n$ (202,044)\n(361,161)\n(61,334)\n94,515\n$ (530,024)",
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Page 66
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023",
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"text": "NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
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"text": "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": "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": "To fund the postretirement healthcare benefit, 7.50% of the gross annual payroll of members is contributed. 3.75% is paid by member contributions, 0.75% from state appropriation, and 3.00% from the employer. The state contributes the net cost of health insurance premiums for members who retired on or after July 1, 2010, who are in the non-Medicare eligible group. Also, the premiums collected from retirees as described in the plan description and investment interest help meet the medical expenses of the plan. For the year ended June 30, 2023, the University contributed $313,309 to the KTRS medical insurance plan."
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"text": "Medical Insurance Plan (Continued)\nOPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEBs\nAt June 30, 2023, the University reported a liability of $5,862,000 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, 2022, 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 0.236126%, a decrease of 0.1450504% from the prior year proportion of 0.1686630%, and the Commonwealth of Kentucky's proportionate share was 0.0148310%, a decrease of 0.061017% from the prior year proportion of 0.075848%.",
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"text": "Differences Between Expected and Actual Experience",
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"text": "2,464,000",
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"b": 389.869328
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"text": "Changes in Proportion and Differences Between Employer Contributions and Proportionate Share of Contributions",
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"text": "117,000",
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"text": "University's Contributions Subsequent to Measurement Date",
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"text": "Of the total amount reported as deferred outflows of resources related to OPEB, $333,333 resulting from University contributions subsequent to the measurement date and before the end of the fiscal year will be included as OPEB expense in the year ended June 30, 2024. 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": "2024\n2025\n2026\n2027\n2028\nThereafter",
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Page 69
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"text": "NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
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"text": "Medical Insurance Plan (Continued)\nActuarial Assumptions\nThe total OPEB liability in the June 30, 2022, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:",
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"text": "June 30, 2021\nJune 30, 2022\n7.10%, Net of OPEB Plan Investment Expense, Including Inflation",
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"text": "3.00-7.50%, Including Inflation\n2.50%\n0.25%\n2.75%",
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"text": "7.00% for 2022 Decreasing to an Ultimate Rate of 4.50% by FY 2032",
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"text": "5.125% for FY 2022 Decreasing to an Ultimate Rate of 4.50% by FY 2025",
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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 70
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"text": "Medical Insurance Plan (Continued)",
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"text": "Actuarial Assumptions (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": "30-Year Expected Geometric Rate of Return",
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"text": "Global Equity\nFixed Income\nReal Estate\nPrivate Equity\nHigh Yield\nOther Additional Categories\nCash (LIBOR)\nTotal",
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"text": "58.00 %\n9.00\n6.50\n8.50\n8.00\n9.00\n1.00\n100.00 %",
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"text": "5.10 %\n(0.10)\n4.00\n6.90\n1.70\n2.20\n(0.30)",
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"text": "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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Page 71
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26 · HEADING
27 · HEADING
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31 · HEADING
32 · TEXT
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Page 71 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023",
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"text": "NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
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"text": "The following table presents the University’s proportionate share of the collective net OPEB liability of the System, calculated using the discount rate of 7.10%, as well as what the University’s proportionate share of the collective net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.10%) or 1-percentage-point higher (8.10%) than the current rate:"
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"text": "$ 7,355,000",
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"text": "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": "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": "In order to fund the postretirement life insurance benefit, 0.03% of the gross annual payroll of members is contributed by the state. For the year ended June 30, 2022, the University contributed $8,993 to the KTRS life insurance plan."
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Page 72
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33 · FOOTER
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Page 73
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"text": "Of the total amount reported as deferred outflows of resources related to OPEB, $9,786 resulting from University contributions subsequent to the measurement date and before the end of the fiscal year will be included as OPEB expense in the year ended June 30, 2024. 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": "The total OPEB liability in the June 30, 2022, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:"
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"text": "3.00-7.50% 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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Page 74
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023",
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"text": "NOTE 10 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, 2021, valuation were based on the results of the most recent actuarial experience studies for the System, which covered the five-year period ending June 30, 2020, adopted by the Board on September 20, 2021. The remaining actuarial assumptions used in the June 30, 2021, valuation of the Medical Insurance Fund (MIF) was based on a review of recent plan experience done concurrently with the June 30, 2021, valuation. The health care cost trend rate assumption was updated for the June 30, 2021, valuation and was shown as an assumption change in the Total OPEB Liability (TOL) roll forward while the change in initial per capita claims costs were included with experience in the TOL roll forward."
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"text": "U.S. Equity\nInternational Equity\nFixed Income\nReal Estate\nPrivate Equity\nAdditional Categories\nCash\nTotal",
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"text": "40.00 %\n23.00\n18.00\n6.00\n5.00\n6.00\n2.00\n100.00 %",
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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": "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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Page 75
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"r": 456.082316,
"b": 422.209789
},
"text": "KTRS",
"attrs": {
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}
},
{
"id": "p75.7.13",
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"bbox": {
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"r": 531.969946,
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"text": "Total",
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},
{
"id": "p75.7.14",
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"type": "table_cell",
"bbox": {
"l": 128.400902,
"t": 420.890657,
"r": 301.505683,
"b": 372.408809
},
"text": "Net OPEB Liability\nDeferred Outflows of Resources\nDeferred Inflows of Resources\nActuarially Determined OPEB Expense",
"attrs": {
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"col": 0,
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"type": "table_cell",
"bbox": {
"l": 348.413389,
"t": 420.890657,
"r": 393.039906,
"b": 372.408809
},
"text": "$ 5,856,103\n3,814,333\n2,581,000\n198,000",
"attrs": {
"row": 4,
"col": 1,
"rowspan": 1,
"colspan": 1,
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"type": "table_cell",
"bbox": {
"l": 426.600249,
"t": 420.890657,
"r": 471.205719,
"b": 372.408809
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"text": "$ 5,870,993\n48,786\n39,000\n8,000",
"attrs": {
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"col": 2,
"rowspan": 1,
"colspan": 1,
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"type": "table_cell",
"bbox": {
"l": 499.196392,
"t": 420.890657,
"r": 549.341463,
"b": 372.408809
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"text": "$ 11,727,096\n3,863,119\n2,620,000\n206,000",
"attrs": {
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"col": 3,
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"text": "NOTE 11 COMMITMENTS AND CONTINGENCIES",
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{
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"type": "text",
"bbox": {
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"t": 320.88,
"r": 560.88,
"b": 230.64
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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, 2023, for which judgments and settlements have been reached after June 30, 2023. The amount accrued as of June 30, 2023, for these matters is $350,000. 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, 2023, but not accrued as of that date, will not have a material effect on the financial statements of the University."
},
{
"id": "p75.10",
"order": 27,
"type": "text",
"bbox": {
"l": 104.4,
"t": 220.08,
"r": 560.88,
"b": 155.52
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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."
},
{
"id": "p75.11",
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"type": "footer",
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"b": 34.56
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"text": "(72)",
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}
Page 76
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90 · FOOTER
Page 76 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023",
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"text": "The University is exposed to various risks of loss from torts; theft of, damage to, destruction of assets; business interruption; employee injuries and illnesses; natural disasters; and employee health and accident benefits. Commercial insurance coverage is purchased for claims arising from these risks. Settled claims have not exceeded this commercial coverage in any of the three preceding years. As a sovereign entity of the Commonwealth of Kentucky, the Kentucky Board of Claims oversees tort claims on behalf of the University."
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"text": "During fiscal year 2020, the University started a self-insurance program for employee's health insurance. Under this plan, the University pays premiums based on estimated claims. The University pays approximately 62% of the expenses of the plan for permanent full-time employees and their families. The liability for self-insurance is included in accrued liabilities in the accompanying statement of net position. Changes in the liability for self-insurance for June 30, 2023, are as follows:"
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"text": "2,981,411\n(3,084,595)\n$ 302,330",
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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 2023. Functional expense purpose is classified by natural classification as follows:"
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Page 77
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Page 77 JSON
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"text": "A comprehensive cataloging and review of university policies and procedures to ensure efficiency and compliance with state and federal law;",
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"text": "The Council shall provide an annual report to the Interim Joint Committee on Appropriations and Revenue detailing the financial status of the Kentucky State University by November 1, 2022, and by November 1 each year thereafter for as long as the MIP is in effect. The Kentucky State University loan repayment trust fund is hereby created as a trust fund in the State Treasury to be administered by the Council for the purpose of receiving repayments of stabilization funds."
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"text": "Kentucky House Bill 250 described in Note 7 of this report 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 2023 appropriation was not received as of June 30, 2023. 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 nonprofit 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": "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": "Net Assets With Donor Restrictions – net assets subject to donor-imposed restrictions. Some donor restrictions are temporary in nature, such as those that will be met by the passage of time or other events specified by the donor. Other donor-imposed restrictions are perpetual in nature, where the donor stipulates those resources be maintained in perpetuity. Donor-imposed restrictions are released when a restriction expires, that is, when the stipulated time has elapsed, when the stipulated purpose for which the restriction has been fulfilled, or both. The investment return on net assets with donor restrictions may be restricted or unrestricted according to the donor's wishes."
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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": "The Foundation, a nonprofit 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": "Investments as of June 30, 2023, 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": "Valued at the closing price reported on the active market on which the individual securities are traded. Some Level 2 inputs are used for pricing of municipal and corporate bonds; therefore, they are all classified as Level 2."
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"text": "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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Page 81
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1 · TITLE
2 · HEADING
3 · HEADING
4 · TEXT
5 · TABLE
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10 · TEXT
11 · LIST
12
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16
17
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19 · FOOTER
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"text": "Endowment Spending Allocation\nUniversity Support\nScholarships\nOperating and Other Expenses\nStudent Support\nTravel and Other Expenses\nTotal Release from Restrictions",
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"text": "$ 11,741\n356,160\n82,960\n206,294\n207,205\n29,403\n$ 893,763",
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"text": "The Foundation’s endowment consists of approximately 52 individual funds established by donors to provide annual funding for specific activities and general operations. The endowment also includes certain net assets without donor restrictions that have been designated for endowment by the Board of Trustees."
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"text": "The Foundation’s Board of Trustees has interpreted the Commonwealth of Kentucky Uniform Prudent Management of Institutional Funds Act (UPMIFA) as requiring the preservation of the fair value of the original gift as of the date of the donor-restricted endowment funds, unless there are explicit donor stipulations to the contrary. As of June 30, 2023, there were no such donor stipulations. As a result of this interpretation, the Foundation retains in perpetuity (a) the original value of initial and subsequent gift amounts including promises to give net of discount and allowance for doubtful accounts donated to the endowment and (b) any accumulations to the endowment made in accordance with the direction of the applicable donor gift instrument at the time the accumulation is added. Donor-restricted amounts not retained in perpetuity are subject to appropriation for expenditure by the Foundation in a manner consistent with the standard of prudence prescribed by UPMIFA. The Foundation considers the following factors in deciding to appropriate or accumulate donor-restricted endowment funds:"
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Page 82
51 item(s)
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footer (1)
heading (3)
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1 · TITLE
2 · HEADING
3 · HEADING
4 · TEXT
5 · TABLE
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22 · TEXT
23 · HEADING
24 · TEXT
25 · TEXT
26 · TABLE
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51 · FOOTER
Page 82 JSON
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"text": "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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Page 83
1 item(s)
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Page 84
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1 · TITLE
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Table integrity:
89 of 102 cells don't match the text layer at their coordinates.
r0c0 (0%): “Nonhazardous”
r0c1 (0%): “2023”
r0c2 (0%): “2022”
r0c3 (0%): “2021”
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY\nKENTUCKY EMPLOYEES' RETIREMENT SYSTEM\nJUNE 30, 2023\n(AMOUNTS IN THOUSANDS)\n(SEE INDEPENDENT AUDITORS' REPORT)",
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},
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},
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},
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},
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},
{
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},
{
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},
{
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}
},
{
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}
},
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}
},
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}
},
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}
},
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}
},
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}
},
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}
},
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}
},
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},
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},
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},
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"text": "Note: This table represents data that is one year in arrears. These are 10-year schedules. However, the information in this schedule is not required to be presented retroactively. Years will be added to this schedule in future fiscal years until 10 years of information is available."
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"text": "House Bill 1 passed during the 2022 legislative session and included a provision that provided an approximate 8% across-the-board salary increase effective July 1, 2022, for eligible State employees. While this salary increase may produce an actuarial loss with respect to the liability attributable to Tier 1 and Tier 2 active members (i.e. a higher total pension liability than expected based on current actuarial assumptions), there was not sufficient information available at the time the roll-forward Total Pension Liability was calculated to make a reasonable adjustment to reflect these anticipated salary increases."
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Page 85
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Page 85 JSON
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{
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}
},
{
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}
},
{
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}
},
{
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}
},
{
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}
},
{
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}
},
{
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}
},
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}
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Page 86
91 item(s)
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2 · TABLE
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87 · HEADING
88 · TEXT
89 · TEXT
90 · TEXT
91 · FOOTNOTE
Table integrity:
70 of 84 cells don't match the text layer at their coordinates.
r0c0 (0%): “Nonhazardous”
r0c1 (0%): “2023”
r0c2 (0%): “2022”
r0c3 (0%): “2021”
Page 86 JSON
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},
{
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},
{
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},
{
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},
{
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},
{
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},
{
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},
{
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},
{
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"colspan": 1
}
},
{
"id": "p86.2.17",
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}
},
{
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"col": 3,
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}
},
{
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}
},
{
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"colspan": 1
}
},
{
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"colspan": 1
}
},
{
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},
{
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}
},
{
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}
},
{
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}
},
{
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}
},
{
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}
},
{
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}
},
{
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},
{
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}
},
{
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"t": 390.8,
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"col": 2,
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"colspan": 1
}
},
{
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"l": 346.4229,
"t": 390.8,
"r": 444.3771,
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"attrs": {
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"col": 3,
"rowspan": 1,
"colspan": 1
}
},
{
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"order": 35,
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"l": 444.3771,
"t": 390.8,
"r": 542.3314,
"b": 372.76
},
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"col": 4,
"rowspan": 1,
"colspan": 1
}
},
{
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"order": 36,
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"l": 542.3314,
"t": 390.8,
"r": 640.2857,
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"col": 5,
"rowspan": 1,
"colspan": 1
}
},
{
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"order": 37,
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"l": 640.2857,
"t": 390.8,
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"colspan": 1
}
},
{
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"l": 56.399217,
"t": 452.871758,
"r": 288.528441,
"b": 429.226595
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"col": 0,
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"colspan": 1,
"bbox_refit": true
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},
{
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"row": 5,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p86.2.38",
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"row": 5,
"col": 2,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p86.2.39",
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"type": "table_cell",
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"l": 346.4229,
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"row": 5,
"col": 3,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p86.2.40",
"order": 42,
"type": "table_cell",
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"l": 444.3771,
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"r": 542.3314,
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"row": 5,
"col": 4,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p86.2.41",
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"type": "table_cell",
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"l": 542.3314,
"t": 372.76,
"r": 640.2857,
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"row": 5,
"col": 5,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
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"l": 640.2857,
"t": 372.76,
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},
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"row": 5,
"col": 6,
"rowspan": 1,
"colspan": 1
}
},
{
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}
},
{
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},
{
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},
{
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},
{
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},
{
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}
},
{
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}
},
{
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}
},
{
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}
},
{
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},
{
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}
},
{
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}
},
{
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"row": 8,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p86.2.58",
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"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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}
},
{
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}
},
{
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}
},
{
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"rowspan": 1,
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}
},
{
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}
},
{
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"type": "table_cell",
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},
{
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}
},
{
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"text": "Proportionate Share of the Net OPEB Liability as a Share of Covered Payroll",
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{
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},
{
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"text": "Plan Fiduciary Net Position as a Percentage of Total OPEB Liability",
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},
{
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"colspan": 1,
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},
{
"id": "p86.2.82",
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"text": "105.29 %",
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"text": "105.83 %",
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},
{
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"text": "98.80 %",
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},
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"text": "Changes in Assumptions",
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"text": "The discount rate used to calculate the total OPEB liability increased from 5.26% to 5.72% for the KERS nonhazardous insurance plan and from 5.01% to 5.59% for the KERS hazardous insurance plan."
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"text": "Senate Bill 209 passed during the 2022 legislative session and increased the insurance dollar contribution for members hired on or after July 1, 2003, by $5 for each year of service a member attains over certain thresholds, depending on a member's retirement eligibility requirement. This increase in the insurance dollar contribution does not increase by 1.5% annually and is only payable for non-Medicare retirees. Additionally, it is only payable when the member's applicable insurance fund is at least 90% funded. The increase is first payable January 1, 2023."
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"text": "Note: This table represents data that is one year in arrears. These are 10-year schedules. However, the information in this schedule is not required to be presented retroactively. Years will be added to this schedule in future fiscal years until 10-years of information is available.",
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Page 87
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100 · FOOTNOTE
Table integrity:
57 of 68 cells don't match the text layer at their coordinates.
r0c0 (0%): “Nonhazardous”
r0c1 (0%): “2023”
r0c2 (0%): “2022”
r0c3 (0%): “2021”
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},
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},
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"text": "Contributions as a Percentage of Covered Payroll",
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Page 88
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r0c1 (0%): “2023”
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Page 89
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Page 89 JSON
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Page 90
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1 · TITLE
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59 · TEXT
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r0c1 (0%): “2023”
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Page 91
52 item(s)
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1 · TITLE
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Page 92
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Page 92 JSON
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Page 93
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Page 94
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Page 95
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1 · TITLE
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53 · FOOTER
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r0c3 (0%): “Passed Through to Subrecipients”
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Page 96
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"text": "We have audited Kentucky State University's (the University) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the University's major federal programs for the year ended June 30, 2023. The University's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs."
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"text": "In our opinion, except for the noncompliance described in the Basis for Qualified and Unmodified Opinions section of our report, the University complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on the Student Financial Assistance Cluster for the year ended June 30, 2023."
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"text": "In our opinion, the University complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its other major federal programs identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs for the year ended June 30, 2023."
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"text": "We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditors' Responsibilities for the Audit of Compliance section of our report."
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"text": "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 that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion 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, the University did not comply with requirements regarding Assistance Listing No's. 84.007 Federal Supplemental Educational Opportunity Grants, 84.063 Federal Pell Grant, and 84.268 Direct Loan as described in finding number 2023-018 for Special Tests and Provisions."
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"text": "Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the University's federal programs."
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"text": "Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the University's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the University's compliance with the requirements of each major federal program as a whole."
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"text": "Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the University's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances."
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"text": "Obtain an understanding of the University's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the University's internal control over compliance. Accordingly, no such opinion is expressed."
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"text": "We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit."
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"text": "The results of our auditing procedures disclosed other instances of noncompliance which are required to be reported in accordance with the Uniform Guidance and which are described in the accompanying schedule of findings and questioned costs as items 2023-012 – 2023-032. Our opinion on each major federal program is not modified with respect to these matters."
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"text": "Government Auditing Standards require the auditor to perform limited procedures on the University's response to the noncompliance findings identified in our compliance audit described in the accompanying schedule of findings and questioned costs. The University's response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response."
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"text": "Our consideration of internal control over compliance was for the limited purpose described in the Auditors' Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we did identify certain deficiencies in internal control over compliance that we consider to be material weaknesses and significant deficiencies."
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5 · TEXT
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Page 106 JSON
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"text": "Section II – Financial Statement Findings (Continued)"
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"text": "Criteria or specific requirement: Internal controls are critical to ensure accurate financial reporting. These would include, but not limited to, reconciling statement of net position accounts monthly, a formal process of procedures and internal controls to ensure timely and accurate year-end financial statements and related notes and providing supporting audit documentation that reconciles to the trial balance under audit on a timely basis."
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"text": "Effect: The potential effects of the above matters are that interim and year end information may contain errors that may not be detected and corrected on a timely basis, as well as misappropriation of cash not being detected on a timely basis. As a result, users of the financial statements could make decisions based on financial results that are not complete and accurate."
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"type": "text",
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"text": "Cause: Certain cash accounts were not reconciled timely which caused material adjustments."
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"text": "Repeat Finding: Yes, 2022-002."
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"type": "text",
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"text": "Recommendation: We recommend that cash reconciliations be completed and reviewed, no later than a month after the period being reconciled and any required adjustments be made timely within the general ledger."
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"type": "text",
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"text": "Condition: Debt and lease liability general ledger accounts were not reconciled to supporting schedules. Accrued interest on the liabilities were incorrectly calculated. As a result, material entries were made to correct debt and lease balances."
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{
"id": "p106.14",
"order": 14,
"type": "text",
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"t": 211.92,
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"b": 147.36
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"text": "Criteria or specific requirement: Internal controls are critical to ensure accurate financial reporting. These would include, but not limited to, reconciling statement of net position accounts monthly, a formal process of procedures and internal controls to ensure timely and accurate year-end financial statements and related notes and providing supporting audit documentation that reconciles to the trial balance under audit on a timely basis."
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"type": "text",
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"l": 51.6,
"t": 136.32,
"r": 559.92,
"b": 96.96
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"text": "Effect: The potential effects of the above matters are that interim and year end information may contain errors that may not be detected and corrected on a timely basis. As a result, users of the financial statements could make decisions based on financial results that are not complete and accurate."
},
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"id": "p106.16",
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Page 107
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Page 107 JSON
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"text": "Cause: Debt and lease liabilities were not reconciled timely and accrued interest was not properly calculated."
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"text": "Recommendation: We recommend that roll-forwards be performed for all long-term liabilities, supported by appropriate amortization schedules and other supporting documentation, and the general ledger be updated to reflect correct year-end balances."
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"text": "Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding."
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"text": "2023 – 004 – Capital Assets",
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"block_label": "paragraph_title"
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"level": 3
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{
"id": "p107.9",
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"type": "heading",
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"level": 3
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{
"id": "p107.10",
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"type": "list_item",
"bbox": {
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{
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"t": 389.28,
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"text": "Condition: Schedules supporting capital asset balances had errors and were incomplete. As a result, material entries were made to correct capital assets, depreciation expense, and loss on sale of asset."
},
{
"id": "p107.12",
"order": 12,
"type": "text",
"bbox": {
"l": 51.36,
"t": 351.12,
"r": 559.92,
"b": 286.32
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"text": "Criteria or specific requirement: Internal controls are critical to ensure accurate financial reporting. These would include, but not limited to, reconciling statement of net position accounts monthly, a formal process of procedures and internal controls to ensure timely and accurate year-end financial statements and related notes and providing supporting audit documentation that reconciles to the trial balance under audit on a timely basis."
},
{
"id": "p107.13",
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"type": "text",
"bbox": {
"l": 51.36,
"t": 275.04,
"r": 496.56,
"b": 261.6
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"text": "Effect: Capital asset related accounts were materially misstated prior to audit adjustments."
},
{
"id": "p107.14",
"order": 14,
"type": "text",
"bbox": {
"l": 51.36,
"t": 249.84,
"r": 559.92,
"b": 210.72
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"text": "Cause: Capital assets were not reconciled timely which caused for errors in the supporting schedules and the University had not adjusted restricted proceeds and capital asset additions for a major capital project that concluded in fiscal year 2023."
},
{
"id": "p107.15",
"order": 15,
"type": "heading",
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"t": 199.2,
"r": 158.16,
"b": 185.52
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"text": "Repeat Finding: No.",
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"type": "text",
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"text": "Recommendation: We recommend the University review its controls over accounting for capital assets and ensure the year-end roll-forward is appropriately supported."
},
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"text": "Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding."
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Page 108 JSON
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"type": "list_item",
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"text": "Condition: The allowance for doubtful accounts regarding student receivables was not adjusted from the balance of the prior year."
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{
"id": "p108.7",
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"type": "text",
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"t": 526.32,
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"text": "Criteria or specific requirement: Internal controls are critical to ensure accurate financial reporting. These would include, but not limited to, reconciling statement of net position accounts monthly, a formal process of procedures and internal controls to ensure timely and accurate year-end financial statements and related notes and providing supporting audit documentation that reconciles to the trial balance under audit on a timely basis. The University is required to assess the allowance for doubtful accounts for student accounts on an annual basis to adjust for current year circumstances."
},
{
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"type": "text",
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"b": 398.88
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"text": "Effect: Allowance account was not analyzed or adjusted for the current year. As a result, users of the financial statements could make decisions based on financial results that are not complete and accurate."
},
{
"id": "p108.9",
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"type": "text",
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"text": "Cause: Lack of formal closing policies and procedures."
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"text": "Repeat Finding: No.",
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"text": "Recommendation: We recommend closing procedures include steps to ensure that the allowance is analyzed and adjusted."
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"text": "Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding."
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"text": "2023 – 006 – Grant Accounting",
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"text": "Condition: During our audit process surrounding grant activity, it was noted that grant receivable, grant unearned revenue, and grant revenue and expenditure were not reconciled."
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"text": "Criteria or specific requirement: Internal controls are critical to ensure accurate financial reporting. These would include, but not limited to, reconciling statement of net position accounts monthly, a formal process of procedures and internal controls to ensure timely and accurate year-end financial statements and related notes and providing supporting audit documentation that reconciles to the trial balance under audit on a timely basis."
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Page 109
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"text": "2023 – 006 – Grant Accounting (Continued)",
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"text": "Effect: Material audit adjustments were required to be made to unadjusted balances."
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"text": "Cause: The University did not have supporting subledgers supporting grants receivable and unearned revenues by invoice or grant. Within the general ledger, all receivable activity is recorded to two accounts, one with a material debt balance and one with a material credit balance, which was not reconciled to a detailed listing of receivables. There were balances in unearned revenues and grants receivable that should have off-set one another."
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"text": "Repeat Finding: No.",
"attrs": {
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"level": 3
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"id": "p109.7",
"order": 7,
"type": "text",
"bbox": {
"l": 51.36,
"t": 491.04,
"r": 559.2,
"b": 463.92
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"text": "Recommendation: We recommend that the University support grants receivable with a detailed listing by funding agency and invoice and unearned revenue be supported by a detailed listing by grant."
},
{
"id": "p109.8",
"order": 8,
"type": "text",
"bbox": {
"l": 51.6,
"t": 453.36,
"r": 559.44,
"b": 427.2
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"text": "Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding."
},
{
"id": "p109.9",
"order": 9,
"type": "heading",
"bbox": {
"l": 51.6,
"t": 414.96,
"r": 186.96,
"b": 401.76
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"text": "2023 – 007 – Net Position",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p109.10",
"order": 10,
"type": "heading",
"bbox": {
"l": 52.32,
"t": 390,
"r": 133.92,
"b": 375.84
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"text": "Type of Finding:",
"level": 3
},
{
"id": "p109.11",
"order": 11,
"type": "list_item",
"bbox": {
"l": 86.64,
"t": 364.191282,
"r": 415.44,
"b": 349.917282
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"text": "Material Weakness in Internal Control over Financial Reporting"
},
{
"id": "p109.12",
"order": 12,
"type": "text",
"bbox": {
"l": 51.36,
"t": 338.64,
"r": 559.2,
"b": 311.04
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"text": "Condition: Prior year audit entries were not correctly posted to the general ledger which led to beginning net position balance not agreeing to the audited ending net position balance of the prior year."
},
{
"id": "p109.13",
"order": 13,
"type": "text",
"bbox": {
"l": 51.36,
"t": 300.24,
"r": 559.68,
"b": 235.44
},
"text": "Criteria or specific requirement: Internal controls are critical to ensure accurate financial reporting. These would include, but not limited to, reconciling statement of net position accounts monthly, a formal process of procedures and internal controls to ensure timely and accurate year-end financial statements and related notes and providing supporting audit documentation that reconciles to the trial balance under audit on a timely basis."
},
{
"id": "p109.14",
"order": 14,
"type": "text",
"bbox": {
"l": 51.84,
"t": 224.64,
"r": 560.16,
"b": 197.76
},
"text": "Effect: Significant analysis was conducted, and material audit adjustments were recorded to correct beginning net position."
},
{
"id": "p109.15",
"order": 15,
"type": "text",
"bbox": {
"l": 51.6,
"t": 186.96,
"r": 559.68,
"b": 160.8
},
"text": "Cause: The University did not accurately post fiscal year 2022 audit adjustments in the correct year in the trial balance."
},
{
"id": "p109.16",
"order": 16,
"type": "heading",
"bbox": {
"l": 51.84,
"t": 148.56,
"r": 158.4,
"b": 135.12
},
"text": "Repeat Finding: No.",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
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"id": "p109.17",
"order": 17,
"type": "text",
"bbox": {
"l": 51.84,
"t": 123.84,
"r": 559.92,
"b": 96.72
},
"text": "Recommendation: We recommend that the University establish procedures to ensure that audit adjustments and closing entries are properly posted to the general ledger."
},
{
"id": "p109.18",
"order": 18,
"type": "footer",
"bbox": {
"l": 294.72,
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Page 110
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Page 110 JSON
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"text": "Section II – Financial Statement Findings (Continued)",
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"id": "p110.2",
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2023",
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"id": "p110.3",
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"type": "heading",
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"id": "p110.4",
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"text": "Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding."
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"id": "p110.5",
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"text": "2023 – 008 – Postemployment Benefits",
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"level": 3
},
{
"id": "p110.6",
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"type": "heading",
"bbox": {
"l": 52.8,
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"level": 3
},
{
"id": "p110.7",
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"type": "list_item",
"bbox": {
"l": 87.36,
"t": 526.731282,
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"b": 512.4572820000001
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"text": "Material Weakness in Internal Control over Financial Reporting"
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{
"id": "p110.8",
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"type": "text",
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"l": 51.6,
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"text": "Condition: Management did not record adjustments to agree pension and other postretirement employee benefit (OPEB) related accounts related to multi-employer plans to the supporting audited schedules detailing balances per employer."
},
{
"id": "p110.9",
"order": 9,
"type": "text",
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"text": "Criteria or specific requirement: Internal controls are critical to ensure accurate financial reporting. These would include, but not limited to, reconciling statement of net position accounts monthly, a formal process of procedures and internal controls to ensure timely and accurate year-end financial statements and related notes and providing supporting audit documentation that reconciles to the trial balance under audit on a timely basis."
},
{
"id": "p110.10",
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"type": "text",
"bbox": {
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"b": 360.96
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"text": "Effect: Material audit adjustments were required to pension and OPEB related accounts."
},
{
"id": "p110.11",
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"type": "text",
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"l": 51.36,
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"text": "Cause: No formal processes or procedures regarding the proper adjustment to pension and OPEB related accounts."
},
{
"id": "p110.12",
"order": 12,
"type": "heading",
"bbox": {
"l": 51.6,
"t": 311.04,
"r": 158.16,
"b": 297.84
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"text": "Repeat Finding: No.",
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"block_label": "paragraph_title"
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"level": 3
},
{
"id": "p110.13",
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"type": "text",
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"r": 559.44,
"b": 258.96
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"text": "Recommendation: We recommend that the University develop policies and procedures to appropriately reconcile and adjust these accounts as part of the year-end financial close."
},
{
"id": "p110.14",
"order": 14,
"type": "text",
"bbox": {
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"b": 221.76
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"text": "Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding."
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{
"id": "p110.15",
"order": 15,
"type": "heading",
"bbox": {
"l": 51.6,
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"block_label": "paragraph_title"
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"level": 3
},
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"id": "p110.16",
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"type": "heading",
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"r": 133.92,
"b": 170.88
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"level": 3
},
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"id": "p110.17",
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"type": "list_item",
"bbox": {
"l": 86.88,
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"text": "Material Weakness in Internal Control over Financial Reporting"
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"type": "text",
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"t": 133.68,
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"text": "Condition: The SEFA provided for audit contained material errors in the amounts reported as federal awards."
},
{
"id": "p110.19",
"order": 19,
"type": "footer",
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"text": "Criteria or specific requirement: Internal controls are critical to ensure accurate financial reporting. These would include, but not limited to, ensuring the year-end SEFA is complete and accurate."
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{
"id": "p111.5",
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"type": "text",
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"text": "Effect: Material audit adjustments were required to federal expenditures."
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{
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"type": "text",
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"text": "Cause: No formal processes or procedures regarding reconciliation of the SEFA to the related general ledger accounts."
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"id": "p111.7",
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"type": "heading",
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"text": "Repeat Finding: No.",
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{
"id": "p111.8",
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"type": "text",
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"text": "Recommendation: We recommend that the University develop policies and procedures to appropriately reconcile the SEFA to the general ledger."
},
{
"id": "p111.9",
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"text": "Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding."
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"text": "2023 – 010 – Purchase Cards",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
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"type": "heading",
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"level": 3
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"type": "list_item",
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"marker": "•"
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{
"id": "p111.13",
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"text": "Condition: In a sample of purchase card transactions, it was noted that a significant number of transactions selected were not supported by receipts or management approval."
},
{
"id": "p111.14",
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"type": "text",
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"text": "Criteria or specific requirement: Management is responsible for establishing and maintaining effective internal controls for the proper administration of the University's corporate credit cards."
},
{
"id": "p111.15",
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"type": "text",
"bbox": {
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"t": 262.56,
"r": 560.4,
"b": 223.2
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"text": "Effect: Without appropriate administration over the corporate credit card program, the University is at greater risk of misappropriation of assets and noncompliance with internal policies that would not be detected in a timely manner."
},
{
"id": "p111.16",
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"type": "text",
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"text": "Cause: No process was in place to ensure direct supervisory review of credit card purchases, nor was there a process to follow up on missing receipts for transactions on an individual's card."
},
{
"id": "p111.17",
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"type": "text",
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"text": "Repeat Finding: Yes, 2022-004."
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"text": "Recommendation: We recommend that policies and procedures regarding use of purchase cards be reviewed and adjusted as needed, and these policies and procedures be strictly followed."
},
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"text": "Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding."
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"text": "Condition: Management did not complete an analysis or adjust the general ledger to ensure the proper amount of accrued payroll was reflected."
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"type": "text",
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"text": "Criteria or specific requirement: Internal controls are critical to ensure accurate financial reporting. These would include, but not limited to, reconciling statement of net position accounts monthly, a formal process of procedures and internal controls to ensure timely and accurate year-end financial statements and related notes and providing supporting audit documentation that reconciles to the trial balance under audit on a timely basis."
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"text": "Effect: Audit adjustments were required to be made to adjust accrued payroll accounts and related expense accounts."
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"text": "Cause: Lack of policy and procedures ensuring appropriate adjustments to accrued payroll accounts are made."
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"text": "Recommendation: We recommend that policies and procedures regarding properly recording accrued payroll liabilities be reviewed and updated."
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Page 113
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14 · TEXT
15 · TEXT
16 · TEXT
17 · TEXT
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21 · TEXT
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Page 113 JSON
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},
{
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"type": "heading",
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16 · TEXT
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"text": "Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 690.62 states the Pell grant for an academic year is based upon the payment and disbursement scheduled published by the Secretary for each award year. The payment schedules take into account the cost of attendance, the student's EFC, and the enrollment status of the student."
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{
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"text": "Context: During our testing of the Pell Grant program, we selected a sample of 33 students to test for proper calculation and disbursement of Pell funds. 3 of the 33 students tested had Pell grant awarded amounts incorrectly calculated and disbursed."
},
{
"id": "p114.13",
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"text": "Cause: The University did not have a process in place to review Pell grant awarded amounts to ensure the student was awarded and disbursed based on the proper enrollment and EFC."
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"id": "p114.14",
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"type": "text",
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"text": "Effect: Incorrect amounts were awarded and disbursed to students which caused students to be underawarded and disbursed."
},
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"text": "Recommendation: We recommend management review individual student calculations of Pell awards to ensure no additional errors in awards disbursed to students."
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Page 115
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12
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"text": "Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student's estimated cost of attendance for the period of enrollment for which the loan is intended less the student's estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower's expected family contribution for that period."
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"text": "Context: In our testing of 40 students, it was noted 3 students were over-awarded and disbursed PLUS loans funds and 1 student was over-awarded and disbursed Pell and SEOG funds."
},
{
"id": "p115.15",
"order": 17,
"type": "text",
"bbox": {
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"t": 232.08,
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"text": "Cause: Management incorrectly awarded these students based on their financial need and cost of attendance."
},
{
"id": "p115.16",
"order": 18,
"type": "text",
"bbox": {
"l": 51.6,
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"r": 378,
"b": 180.24
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"text": "Effect: Students were given funding that they were not eligible for."
},
{
"id": "p115.17",
"order": 19,
"type": "text",
"bbox": {
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"t": 168.72,
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"b": 154.8
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"text": "Repeat Finding: No."
},
{
"id": "p115.18",
"order": 20,
"type": "text",
"bbox": {
"l": 51.36,
"t": 143.76,
"r": 559.68,
"b": 116.4
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"text": "Recommendation: We recommend the University implement policies to review all student award packages at the start of the academic year to ensure no overawarding exist."
},
{
"id": "p115.19",
"order": 21,
"type": "text",
"bbox": {
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"text": "Views of responsible officials: There is no disagreement with the audit finding."
},
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Page 116
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2023",
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"text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)",
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"text": "Significant Deficiency in Internal Control over Compliance",
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"text": "Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 685.304(b), if a student borrower withdraws or graduates from school, exit counseling must be provided either electronically, by mailing, or by email to the student borrower."
},
{
"id": "p116.8",
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"text": "Condition: Students who withdrew or graduated from the University did not receive exit counseling information."
},
{
"id": "p116.9",
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"type": "text",
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"text": "Questioned costs: None."
},
{
"id": "p116.10",
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"type": "text",
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"text": "Context: During our testing, it was noted that out of the 4 students selected who were required to receive exit counseling information did not receive it."
},
{
"id": "p116.11",
"order": 18,
"type": "text",
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"text": "Cause: The University's processes and controls did not ensure that exit counseling was completed or did not retain proper support to indicate this process took place."
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{
"id": "p116.12",
"order": 19,
"type": "text",
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"text": "Effect: Students are not receiving the proper loan counseling which may contribute to not repaying loans to the Department of Education on time."
},
{
"id": "p116.13",
"order": 20,
"type": "text",
"bbox": {
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"text": "Repeat Finding: Yes, 2022-008."
},
{
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"type": "text",
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"t": 194.16,
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"text": "Recommendation: We recommend the University review its policies and procedures around sending exit counseling information to students to ensure students are receiving proper counseling."
},
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"text": "Views of responsible officials: There is no disagreement with the audit finding."
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"text": "Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023"
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"text": "Significant Deficiency in Internal Control over Compliance",
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"id": "p118.13.2",
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"id": "p118.14",
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"text": "Criteria or specific requirement: Schools must establish and maintain financial records of Title IV transactions, and accounting and internal control systems for Title IV funds. Cash management includes the drawdown and maintenance of Title IV funds destined for student recipients. Certain standards are defined by regulation to ensure proper accountability for these public funds."
},
{
"id": "p118.15",
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"text": "Condition: The University was unable to provide support for one of the eight cash drawdowns sampled during cash management testing."
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{
"id": "p118.16",
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"type": "heading",
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"text": "Context: CLA notes one out of eight cash draws selected, the University was unable to substantiate related support such as drawdown request and form of approval."
},
{
"id": "p118.18",
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"text": "Cause: The University did not follow policies and procedures in place surrounding maintaining support and approval of transaction."
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"text": "Effect: The University may not be adhering to compliance requirements around when to draw funds down from the government."
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2023",
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"text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)"
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"text": "Federal Award Identification Number and Year: P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147-2023"
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"text": "Criteria or specific requirement: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a roster file."
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"id": "p119.14",
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"text": "The school is required to report enrollment status at both the school and program level. The school is required to report changes in the student's enrollment status, the effective date of the status and an anticipated completion date. An academic program is defined as the combination of the school's Office of Postsecondary Education Identification (OPEID) number and the program's Classification of Instructional Program (CIP) code, credential level, and published program length. ED requires the University to report changes in enrollment status and indicate the date that the changes occurred (34 CFR 685.309)."
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"text": "4 students out of a sample of 16 students had an enrollment effective date in the campus-level and program-level records in the NSLDS that did not match what was reflected in the University's records."
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"text": "Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 674.19.(e), states an institution must retain promissory and master promissory notes (MPN), and repayment records for each Perkins Loan program loan made. The original promissory notes and repayment schedules must be kept until the loans are satisfied. An institution shall retain disbursement and electronic authentication and signature records for each loan made using an MPN for at least three years from the date the loan is canceled, repaid, or otherwise satisfied."
},
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"id": "p121.8",
"order": 15,
"type": "text",
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"text": "Condition: Certain loan MPNs were not retained for the three-year retention period."
},
{
"id": "p121.9",
"order": 16,
"type": "heading",
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"text": "Questioned costs: None.",
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"level": 3
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"id": "p121.10",
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"type": "text",
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"text": "Context: During our testing, 2 out of 5 open loans tested and 1 out of 40 of the loans assigned tested, the University was unable to locate the original promissory note and/or MPN."
},
{
"id": "p121.11",
"order": 18,
"type": "text",
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"text": "Cause: The University does not have a review process in place to ensure the MPNs are kept for at least three years from the date the loan is cancelled, repaid, or otherwise satisfied."
},
{
"id": "p121.12",
"order": 19,
"type": "text",
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"r": 421.68,
"b": 199.2
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"text": "Effect: Receivable balances are not supported by signed loan agreements."
},
{
"id": "p121.13",
"order": 20,
"type": "heading",
"bbox": {
"l": 51.84,
"t": 188.4,
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"b": 174
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"text": "Repeat Finding: No.",
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"block_label": "paragraph_title"
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"level": 3
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"id": "p121.14",
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"type": "text",
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"text": "Recommendation: We recommend that the University keep MPNs for loans for the three-year retention period."
},
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"id": "p121.15",
"order": 22,
"type": "text",
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"text": "Views of responsible officials: There is no disagreement with the audit finding."
},
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2023",
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"text": "Federal Program Name: Federal Direct Student Loan"
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"text": "Federal Award Identification Number and Year: P268K230147; P268K240147-2023"
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"text": "Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.300(b)(5), states though a school decides the frequency and methods it will use for internal reconciliation, Direct Loan reconciliation must occur at least monthly and should occur before the required monthly reconciliation to the Direct Loan SAS. School's must maintain documented results of its monthly reconciliation to provide to auditors and reviewers at their request."
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"text": "Context: During our testing, 1 out of 3 direct loan reconciliations tested did not have evidence of being reviewed."
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"text": "Cause: The University did not adhere to controls in place for all reconciliations."
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"type": "text",
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"type": "heading",
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"text": "Recommendation: We recommend management maintain proper recordkeeping and retention of documentation and review of such documentation."
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"text": "Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(a), an institution may enter into a written contract with a third-party servicer for the administration of any aspect of the institution's participation in any Title IV, HEA program only to the extent that the servicer's eligibility to contract with the institution has not been limited, suspended, or terminated. When an institution uses a third-party servicer for its Perkins Loan program, the institution must perform due diligence to ensure that the third-party servicer is in compliance with the requirements for the functions the third-party servicer is performing for the institution. Such due diligence could include obtaining and reviewing the third-party servicer's most recent Title IV compliance audit."
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"text": "Context: During our testing, we noted that the University does not have a procedure or control to review the annual compliance attestation report regarding the service provider performing Perkins administration services."
},
{
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"text": "Effect: University does not have a procedure or control to review the annual compliance attestation report regarding the service provider performing Perkins administration services. The third-party servicer could have compliance findings that could directly impact the University."
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"t": 466.32,
"r": 560.4,
"b": 388.32
},
"text": "Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(a), an institution may enter into a written contract with a third-party servicer for the administration of any aspect of the institution's participation in any Title IV, HEA program only to the extent that the servicer's eligibility to contract with the institution has not been limited, suspended, or terminated. When an institution uses a third-party servicer for its Perkins Loan program, the institution must reconcile funds that are reported by the third-party servicer to the University's accounting records."
},
{
"id": "p124.8",
"order": 13,
"type": "text",
"bbox": {
"l": 51.84,
"t": 377.52,
"r": 560.16,
"b": 338.88
},
"text": "Condition: The University did not reconcile the Perkins Loan Program funds that are recorded on the University's accounting records to the third-party servicer's report. There was also no review of the process."
},
{
"id": "p124.9",
"order": 14,
"type": "heading",
"bbox": {
"l": 51.6,
"t": 327.12,
"r": 183.36,
"b": 313.92
},
"text": "Questioned costs: None.",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p124.10",
"order": 15,
"type": "text",
"bbox": {
"l": 50.64,
"t": 302.16,
"r": 560.16,
"b": 274.8
},
"text": "Context: During our testing, we noted that a control was not identified pertaining to reconciliation of Perkins loans from third party servicer report to the University's accounting records."
},
{
"id": "p124.11",
"order": 16,
"type": "text",
"bbox": {
"l": 51.36,
"t": 264.24,
"r": 559.44,
"b": 237.36
},
"text": "Cause: The University did not have a control in place to ensure the reconciliation of Perkins loans from third party servicer report to the University's accounting records."
},
{
"id": "p124.12",
"order": 17,
"type": "text",
"bbox": {
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"t": 226.08,
"r": 444.24,
"b": 211.92
},
"text": "Effect: The University accounting records did not reflect the current information."
},
{
"id": "p124.13",
"order": 18,
"type": "heading",
"bbox": {
"l": 51.84,
"t": 201.36,
"r": 158.16,
"b": 187.2
},
"text": "Repeat Finding: No.",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p124.14",
"order": 19,
"type": "text",
"bbox": {
"l": 51.36,
"t": 175.68,
"r": 559.68,
"b": 148.08
},
"text": "Recommendation: We recommend reviewing procedures around Perkins Loan Program funds and implementing reconciliations and review to the third-party servicer reports."
},
{
"id": "p124.15",
"order": 20,
"type": "text",
"bbox": {
"l": 51.36,
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"r": 447.12,
"b": 123.6
},
"text": "Views of responsible officials: There is no disagreement with the audit finding."
},
{
"id": "p124.16",
"order": 21,
"type": "footer",
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"r": 317.28,
"b": 34.8
},
"text": "(120)",
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Page 125
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Page 125 JSON
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2023",
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"text": "Section III – Findings and Questioned Costs – Major Federal Programs (Continued)",
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{
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"type": "heading",
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"b": 629.76
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"block_label": "paragraph_title"
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},
{
"id": "p125.4",
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{
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"text": "Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program; Federal Perkins Loan Program"
},
{
"id": "p125.6",
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"type": "text",
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"text": "Assistance Listing Number: 84.007; 84.063; 84.268; 84.033; 84.038"
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{
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"text": "Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023"
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"type": "text",
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"text": "Award Period: July 1, 2022 – June 30, 2023"
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"type": "heading",
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},
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"bbox": {
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"marker": "•"
},
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"id": "p125.10.2",
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"type": "list_item",
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]
},
{
"id": "p125.11",
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"type": "text",
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"text": "Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.24, a school must keep fiscal records to demonstrate its proper use of FSA funds. A school's fiscal records must provide a clear audit trail that shows that funds were received, managed, disbursed, and returned in accordance with federal requirements."
},
{
"id": "p125.12",
"order": 14,
"type": "text",
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"t": 333.12,
"r": 410.64,
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"text": "Condition: The University did not maintain proper support for the FISAP."
},
{
"id": "p125.13",
"order": 15,
"type": "text",
"bbox": {
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"t": 307.92,
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"text": "Questioned costs: None."
},
{
"id": "p125.14",
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"type": "text",
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"r": 559.44,
"b": 255.6
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"text": "Context: During our testing of the FISAP, the University could not provide documentation for the amounts reported on the FISAP."
},
{
"id": "p125.15",
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"type": "text",
"bbox": {
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"t": 244.56,
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"b": 218.4
},
"text": "Cause: The University could not provide any documentation supporting the amounts disclosed on the FISAP."
},
{
"id": "p125.16",
"order": 18,
"type": "text",
"bbox": {
"l": 51.12,
"t": 206.64,
"r": 524.64,
"b": 192.48
},
"text": "Effect: The University is not complying with regulations on maintaining audit trail documentation."
},
{
"id": "p125.17",
"order": 19,
"type": "text",
"bbox": {
"l": 51.36,
"t": 181.44,
"r": 158.4,
"b": 167.76
},
"text": "Repeat Finding: No."
},
{
"id": "p125.18",
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"type": "text",
"bbox": {
"l": 51.36,
"t": 156.48,
"r": 559.44,
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"text": "Recommendation: We recommend management maintain and safeguard all necessary data and documentation to support the FISAP."
},
{
"id": "p125.19",
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"type": "text",
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"text": "Views of responsible officials: There is no disagreement with the audit finding."
},
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"text": "Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Department of Education no later than 240 days after the date it issued that check."
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"text": "Condition: During our testing of refund checks, we noted student refunds of Title IV federal financial aid were outstanding more than 240 days."
},
{
"id": "p126.13",
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"type": "text",
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"text": "Context: During the testing of student refund checks, it was noted that 39 student refund checks were not returned to the Department of Education within the 240-day deadline."
},
{
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"type": "text",
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"type": "text",
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"text": "Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department of Education."
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"type": "heading",
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},
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"text": "Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases ([p127.7.1] 200.320(a)(1)); (2) small purchases ([p127.7.2] 200.320(a)(2)); (3) sealed bids ([p127.7.3] 200.320(b)(1)); (4) proposals ([p127.7.4] 200.320(b)(2)); and (5) noncompetitive procurement ([p127.7.5] 200.320(c)(1)-(5)).",
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},
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"type": "text",
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"b": 204.96
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"type": "text",
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},
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"type": "text",
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{
"id": "p128.11",
"order": 18,
"type": "text",
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"text": "Cause: The University did not maintain records obtained from applying suspension and debarment procedures."
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"order": 19,
"type": "text",
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"l": 51.36,
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"text": "Effect: The University is not in compliance with Uniform Guidance for suspension and debarment."
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"text": "Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure."
},
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"type": "text",
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Page 130 JSON
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"text": "Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained."
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"text": "Criteria or specific requirement: The CARES Act 18004(e) and the CRRSAA 314(e) requires an institution receiving funds under Higher Education Emergency Relief Fund (HEERF) I and HEERF II to submit a report to the secretary, at such time in such a manner as the secretary may require. Quarterly public reporting for institutional requires a new, separate form to be posted covering aggregate amounts spent for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period due no later than 10 days after the end of each calendar quarter."
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"text": "HEERF III funds required the spending of funds in use of implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines and conducting direct outreach to financial aid applicants. Spending under these categories indicates whether an institution has spent funds under a required use of funds established under the ARP. If an institution indicates zero-dollar amount spending for either or both categories, examine earlier annual reports to determine the institution had spending at some point on these two funding categories consistent with ARP FAQ Question 21."
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"text": "Context: During our testing of annual report, it was noted that the University did not spend funds under the categories of implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines and conducting direct outreach to financial aid applicants."
},
{
"id": "p132.12",
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"text": "During our testing of quarterly reports, 1 of the 2 reports tested was not posted on the University's website within 10 days of the end of the quarter and 2 of the 2 reports tested did not have supporting documentation of the dollar amounts reported in the report."
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"text": "Cause: The University did not have the controls in place to ensure reporting requirements under the CARES Act 18004(e) and the CRRSAA 314(e) were being followed and met."
},
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"id": "p132.14",
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"text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)\nYEAR ENDED JUNE 30, 2023",
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"text": "Effect: The University is not in compliance with the reporting requirements for HEERF funds specified by the Department of Education."
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"text": "Repeat Finding: Yes, 2022-014."
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"text": "Recommendation: We recommend the University should implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure funds are reported accurately and timely, in accordance with grant requirements."
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"text": "Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program"
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"text": "Assistance Listing Number: Various"
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"text": "Award Period: July 1, 2022 – June 30, 2023"
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"text": "Significant Deficiency in Internal Control over Compliance",
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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 University did not submit the single audit report package by the required time."
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"text": "Questioned costs: None."
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"text": "Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025."
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"text": "Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline."
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"text": "Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023."
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Page 134
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Page 134 JSON
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"text": "Repeat Finding: Yes, 2022-019."
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"text": "Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package."
},
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Page 135
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10 · TEXT
11 · TEXT
12 · TEXT
13 · TEXT
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"text": "Finance & Administration\nAcademic Services Building | 400 East Main Street\nFrankfort, KY 40601 | (502) 597-6343\nKYSU.EDU",
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"text": "KENTUCKY STATE UNIVERSITY\nSUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS\nYEAR ENDED JUNE 30, 2023",
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{
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"text": "Cognizant Agency: Department of Health and Human Services"
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{
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"text": "Kentucky State University respectfully submits the following summary schedule of prior audit findings for the year ended June 30, 2023."
},
{
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"text": "The findings from the prior audit's schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the prior year."
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"text": "FINDINGS—FINANCIAL STATEMENT AUDIT",
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"text": "2022 – 001 Preparation of Financial Statements",
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"text": "Condition: During fiscal year 2022, the University did not have in place the processes and controls that would ensure the preparation of external year-end financial statements and related note disclosures in accordance with accounting principles generally accepted in the United States of America."
},
{
"id": "p135.10",
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"text": "Status: See current year finding 2023-001."
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{
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"text": "Reason for finding's recurrence: Turnover in the finance area, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
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"text": "Corrective Action: See the University's 2023 Corrective Action Plan."
},
{
"id": "p135.13",
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"text": "2022 – 002 Bank Reconciliations"
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"type": "text",
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"text": "Condition: During fiscal year 2022, the University did not reconcile the bank statements to the general ledger."
},
{
"id": "p135.15",
"order": 15,
"type": "text",
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"text": "Status: See current year finding 2023-002."
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"text": "Reason for finding's recurrence: Turnover in the finance area, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
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"text": "Corrective Action: See the University's 2023 Corrective Action Plan."
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"text": "2022 – 003 Financial Policies and Procedures Manual",
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"level": 3
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"text": "Condition: 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": "Status: Corrective action taken."
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Page 136
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"text": "2022 – 004 Administration of Corporate Credit Cards",
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"text": "Condition: During the audit of fiscal year 2022 financial statements, it was noted that\nusage agreements for all cardholders were either not obtained or not maintained. It was also noted\nthat review of credit card purchases was not adequate for proper management oversight. Although the\nPurchasing department required all receipts and supporting documentation for credit card purchases\nas part of the submission of expense reports, no supervisory review of the validity and/or\nnecessity of purchases was performed."
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"text": "Status: See current year finding 2023-010."
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"text": "Reason for finding's recurrence: Turnover in the finance area, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
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"text": "Corrective Action: See the University's 2023 Corrective Action Plan."
},
{
"id": "p136.6",
"order": 6,
"type": "heading",
"bbox": {
"l": 33.6,
"t": 547.68,
"r": 285.12,
"b": 535.92
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"text": "2022 – 005 University President's Expenditures",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p136.7",
"order": 7,
"type": "text",
"bbox": {
"l": 34.08,
"t": 535.44,
"r": 518.4,
"b": 497.04
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"text": "Condition: 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."
},
{
"id": "p136.8",
"order": 8,
"type": "text",
"bbox": {
"l": 33.84,
"t": 485.04,
"r": 192.96,
"b": 472.08
},
"text": "Status: Corrective action taken."
},
{
"id": "p136.9",
"order": 9,
"type": "heading",
"bbox": {
"l": 33.84,
"t": 458.88,
"r": 259.44,
"b": 446.64
},
"text": "FINDINGS— FEDERAL AWARD PROGRAMS AUDITS",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p136.10",
"order": 10,
"type": "heading",
"bbox": {
"l": 33.6,
"t": 432.72,
"r": 350.4,
"b": 420.24
},
"text": "2022 – 006 Student Account Credit Balance Reimbursement",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p136.11",
"order": 11,
"type": "text",
"bbox": {
"l": 33.84,
"t": 420.24,
"r": 523.2,
"b": 394.32
},
"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": "p136.12",
"order": 12,
"type": "text",
"bbox": {
"l": 33.84,
"t": 382.08,
"r": 214.8,
"b": 369.12
},
"text": "Status: Corrective action was taken."
},
{
"id": "p136.13",
"order": 13,
"type": "heading",
"bbox": {
"l": 33.84,
"t": 356.88,
"r": 269.04,
"b": 344.4
},
"text": "2022 – 007 Academic Probation Notifications",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p136.14",
"order": 14,
"type": "text",
"bbox": {
"l": 34.08,
"t": 344.4,
"r": 577.68,
"b": 305.76
},
"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": "p136.15",
"order": 15,
"type": "text",
"bbox": {
"l": 33.84,
"t": 293.76,
"r": 214.8,
"b": 280.8
},
"text": "Status: Corrective action was taken."
},
{
"id": "p136.16",
"order": 16,
"type": "heading",
"bbox": {
"l": 33.84,
"t": 268.56,
"r": 369.84,
"b": 255.6
},
"text": "2022 – 008 Exit Counseling Notification for Withdrawn Students",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
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{
"id": "p136.17",
"order": 17,
"type": "text",
"bbox": {
"l": 34.08,
"t": 255.36,
"r": 503.28,
"b": 217.68
},
"text": "Condition: Out of a population of 26 withdrawn students, we sampled 5. Out of this sample, the University was unable to provide evidence of exit counseling notifications being sent to 4 students."
},
{
"id": "p136.18",
"order": 18,
"type": "text",
"bbox": {
"l": 33.84,
"t": 205.44,
"r": 247.2,
"b": 191.76
},
"text": "Status: See current year finding 2023-015."
},
{
"id": "p136.19",
"order": 19,
"type": "text",
"bbox": {
"l": 33.6,
"t": 178.32,
"r": 555.12,
"b": 151.92
},
"text": "Reason for finding's recurrence: Turnover in student financial aid, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
"id": "p136.20",
"order": 20,
"type": "text",
"bbox": {
"l": 33.84,
"t": 138,
"r": 375.12,
"b": 125.28
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"text": "Corrective Action: See the University's 2023 Corrective Action Plan."
},
{
"id": "p136.21",
"order": 21,
"type": "heading",
"bbox": {
"l": 33.6,
"t": 124.8,
"r": 438.24,
"b": 112.08
},
"text": "2022 – 009 Incomplete Summary Level Report of Title IV Funds Not Returned",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p136.22",
"order": 22,
"type": "text",
"bbox": {
"l": 33.84,
"t": 112.08,
"r": 493.68,
"b": 86.64
},
"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": "p136.23",
"order": 23,
"type": "text",
"bbox": {
"l": 33.84,
"t": 74.4,
"r": 215.28,
"b": 61.92
},
"text": "Status: Corrective action was taken."
},
{
"id": "p136.24",
"order": 24,
"type": "text",
"bbox": {
"l": 34.08,
"t": 61.2,
"r": 306.24,
"b": 48.72
},
"text": "2022 – 010 NSLDS Notification of Withdrawn Status"
}
],
"excluded_furniture": {
"first": [],
"last": []
}
}
Page 137
22 item(s)
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5 · HEADING
6 · TEXT
7 · TEXT
8 · HEADING
9 · TEXT
10 · TEXT
11 · TEXT
12 · TEXT
13 · HEADING
14 · TEXT
15 · TEXT
16 · HEADING
17 · TEXT
18 · TEXT
19 · TEXT
20 · TEXT
21 · HEADING
22 · TEXT
Page 137 JSON
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"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."
},
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"id": "p137.2",
"order": 2,
"type": "text",
"bbox": {
"l": 33.6,
"t": 691.2,
"r": 246.96,
"b": 677.28
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"text": "Status: See current year finding 2023-018."
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{
"id": "p137.3",
"order": 3,
"type": "text",
"bbox": {
"l": 33.6,
"t": 663.6,
"r": 555.36,
"b": 636.48
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"text": "Reason for finding's recurrence: Turnover in student financial aid, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
"id": "p137.4",
"order": 4,
"type": "heading",
"bbox": {
"l": 33.84,
"t": 623.76,
"r": 375.12,
"b": 610.8
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"text": "Corrective Action: See the University's 2023 Corrective Action Plan.",
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"level": 3
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"id": "p137.5",
"order": 5,
"type": "heading",
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"text": "2022 – 011 Exit Counseling Notification for Graduated Students",
"attrs": {
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"level": 3
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{
"id": "p137.6",
"order": 6,
"type": "text",
"bbox": {
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"t": 597.84,
"r": 515.52,
"b": 560.64
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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."
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"id": "p137.7",
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"type": "text",
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"text": "Status: Corrective action was taken."
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"type": "heading",
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"l": 34.56,
"t": 547.2,
"r": 304.8,
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"text": "2022 – 012 NSLDS Notification of Graduated Status",
"attrs": {
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"level": 3
},
{
"id": "p137.9",
"order": 9,
"type": "text",
"bbox": {
"l": 33.84,
"t": 534.48,
"r": 515.76,
"b": 508.32
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"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": "p137.10",
"order": 10,
"type": "text",
"bbox": {
"l": 33.84,
"t": 497.04,
"r": 246.96,
"b": 483.12
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"text": "Status: See current year finding 2023-018."
},
{
"id": "p137.11",
"order": 11,
"type": "text",
"bbox": {
"l": 33.6,
"t": 469.68,
"r": 537.6,
"b": 442.56
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"text": "Reason for finding's recurrence: Turnover in the finance area, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
"id": "p137.12",
"order": 12,
"type": "text",
"bbox": {
"l": 33.6,
"t": 429.36,
"r": 375.12,
"b": 415.68
},
"text": "Corrective Action: See the University's 2023 Corrective Action Plan."
},
{
"id": "p137.13",
"order": 13,
"type": "heading",
"bbox": {
"l": 34.08,
"t": 403.92,
"r": 246.24,
"b": 391.44
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"text": "2022 – 013 Right to Cancel Notifications",
"attrs": {
"block_label": "paragraph_title"
},
"level": 3
},
{
"id": "p137.14",
"order": 14,
"type": "text",
"bbox": {
"l": 33.84,
"t": 390.72,
"r": 504.96,
"b": 364.32
},
"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": "p137.15",
"order": 15,
"type": "text",
"bbox": {
"l": 34.08,
"t": 353.52,
"r": 215.28,
"b": 340.08
},
"text": "Status: Corrective action was taken."
},
{
"id": "p137.16",
"order": 16,
"type": "heading",
"bbox": {
"l": 33.84,
"t": 328.32,
"r": 288.48,
"b": 315.36
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"text": "2022 – 014 Improper Reporting of HEERF Funds",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
},
{
"id": "p137.17",
"order": 17,
"type": "text",
"bbox": {
"l": 33.6,
"t": 315.36,
"r": 528.96,
"b": 263.52
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"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": "p137.18",
"order": 18,
"type": "text",
"bbox": {
"l": 33.84,
"t": 252.48,
"r": 246.96,
"b": 238.56
},
"text": "Status: See current year finding 2023-030."
},
{
"id": "p137.19",
"order": 19,
"type": "text",
"bbox": {
"l": 33.6,
"t": 225.12,
"r": 537.84,
"b": 198.24
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"text": "Reason for finding's recurrence: Turnover in the finance area, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
"id": "p137.20",
"order": 20,
"type": "text",
"bbox": {
"l": 33.6,
"t": 184.8,
"r": 375.6,
"b": 171.12
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"text": "Corrective Action: See the University's 2023 Corrective Action Plan."
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"order": 21,
"type": "heading",
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"l": 34.32,
"t": 159.6,
"r": 167.76,
"b": 146.88
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"text": "2022 – 015 Lost Revenue",
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"level": 3
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"t": 146.4,
"r": 528.48,
"b": 82.32
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"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."
}
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Page 138
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"text": "Reason why audit finding is no longer valid or does not warrant further action: The University did not claim lost revenue on its 2023 SEFA."
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"type": "heading",
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"text": "2022 – 016 Exit Counseling Notification for Withdrawn Students",
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"type": "text",
"bbox": {
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"t": 703.68,
"r": 518.88,
"b": 665.76
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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."
},
{
"id": "p138.4",
"order": 4,
"type": "text",
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"t": 653.28,
"r": 215.28,
"b": 641.04
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"text": "Status: Corrective action was taken."
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"id": "p138.5",
"order": 5,
"type": "heading",
"bbox": {
"l": 34.56,
"t": 640.56,
"r": 283.92,
"b": 629.04
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"text": "2022 – 017 SNAP-Ed Unallowable Expenditures",
"attrs": {
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"level": 3
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{
"id": "p138.6",
"order": 6,
"type": "text",
"bbox": {
"l": 33.84,
"t": 628.08,
"r": 540.24,
"b": 563.76
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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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"id": "p138.7",
"order": 7,
"type": "text",
"bbox": {
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"t": 552.24,
"r": 215.52,
"b": 539.52
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"text": "Status: Corrective action was taken."
},
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"id": "p138.8",
"order": 8,
"type": "heading",
"bbox": {
"l": 33.84,
"t": 527.52,
"r": 239.04,
"b": 515.28
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"text": "2022 – 018 SNAP-Ed Record Retention",
"attrs": {
"block_label": "paragraph_title"
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"level": 3
},
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"id": "p138.9",
"order": 9,
"type": "text",
"bbox": {
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"t": 514.08,
"r": 503.76,
"b": 488.16
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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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"id": "p138.10",
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"type": "text",
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"t": 476.4,
"r": 215.28,
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"text": "Status: Corrective action was taken."
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"order": 11,
"type": "heading",
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"t": 451.44,
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"text": "2022 – 019 Single Audit Submission Deadline",
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"level": 3
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"id": "p138.12",
"order": 12,
"type": "text",
"bbox": {
"l": 34.32,
"t": 438.24,
"r": 532.08,
"b": 412.32
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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."
},
{
"id": "p138.13",
"order": 13,
"type": "text",
"bbox": {
"l": 33.84,
"t": 401.04,
"r": 246.72,
"b": 387.36
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"text": "Status: See current year finding 2023-031."
},
{
"id": "p138.14",
"order": 14,
"type": "text",
"bbox": {
"l": 33.6,
"t": 373.68,
"r": 537.6,
"b": 346.32
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"text": "Reason for finding's recurrence: Turnover in the finance area, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding."
},
{
"id": "p138.15",
"order": 15,
"type": "text",
"bbox": {
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"t": 333.6,
"r": 375.36,
"b": 319.44
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"text": "Corrective Action: See the University's 2023 Corrective Action Plan."
},
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"id": "p138.16",
"order": 16,
"type": "text",
"bbox": {
"l": 33.84,
"t": 306.72,
"r": 553.68,
"b": 280.08
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"text": "If the Department of Health and Human Services has questions regarding this schedule, please contact Melissa Hicks, Interim Chief Financial Officer at 502-597-6429."
}
],
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Page 139
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"text": "SEC-registered investment advisor.",
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"text": "CLA (CliftonLarsonAllen LLP) is a network member of CLA Global. See CLAglocal.com/disclaimer. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an"
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