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            "text": "KENTUCKY STATE UNIVERSITY BOARD OF REGENTS\nFINANCE & ADMINISTRATION COMMITTEE\nSPECIAL CALLED MEETING",
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            "text": "*** Meeting Was Conducted in Person and by Teleconference ***\nWednesday, September 7, 2022\n10:00 a.m. EDT"
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            "text": "Board of Regents Room\nJulian M. Carroll Academic Services Building, 2nd Floor\n400 East Main Street\nFrankfort, Kentucky 40601\n(Primary Physical Location)",
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            "text": "MINUTES"
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            "text": "*****"
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            "text": "I. Call To Order",
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            "text": "The Committee’s Chair, Regent Ed Hatchett, called the meeting to order at 10:00 a.m."
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            "text": "II. Roll Call",
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            "text": "Chair Hatchett called the roll:"
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            "text": "Regent Tammi Dukes\nNot Present\nRegent Charles Moyer, PhD\nPresent\nRegent Robert Ramsey, Sr.\nPresent\nDr. James Tidwell\nPresent\nMs. Christina Jones\nPresent\nRegent Edward Hatchett, Esq.\nPresent"
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            "text": "Five Committee members were present during the roll call; a quorum was therefore established. Regent Dukes was not present at roll call but appeared shortly thereafter."
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            "text": "III. Approval of the Agenda",
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            "text": "MOTION by Regent Moyer:",
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            "text": "Move the Committee to approve the agenda of the September 7, 2022, Special Called Meeting of the Finance and Administration Committee."
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            "text": "Seconded by Regent Ramsey and passed without dissent."
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            "text": "IV. Preparation of Auditable Financial Statements for Years 2020 and 2021",
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            "text": "Dr. Shields, Vice President for Finance & Administration and CFO, shared a presentation relating to the preparation of auditable financial statements for years 2020 and 2021. As to the first slide under the Balance Sheet tab, “Statements of Net Position,” Chair Hatchett asked what was included in the Allowance for Doubtful Accounts and how it was calculated. Chair Hatchett asked if Dr. Shields could define more precisely the meanings of “Grant Receivable” and “Other Receivables”."
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