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            "text": "Section II – Financial Statement Findings (Continued)",
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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": "2023 – 007 – Net Position (Continued)",
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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 – 008 – Postemployment Benefits",
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            "text": "Type of Finding:",
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            "text": "Material Weakness in Internal Control over Financial Reporting"
        },
        {
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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."
        },
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            "id": "p110.9",
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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: Material audit adjustments were required to pension and OPEB related accounts."
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            "text": "Cause: No formal processes or procedures regarding the proper adjustment to pension and OPEB related accounts."
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            "text": "Repeat Finding: No.",
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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."
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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 – 009 – Schedule of Expenditures of Federal Awards (SEFA)",
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            "text": "Type of Finding:",
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            "text": "Material Weakness in Internal Control over Financial Reporting"
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            "text": "Condition: The SEFA provided for audit contained material errors in the amounts reported as federal awards."
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            "text": "(106)",
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