KENTUCKY STATE UNIVERSITY SCHEDULE OF FINDINGS AND QUESTIONED COSTS June 30, 2020

Section I – Summary of Auditor's Results

Financial Statements

Type of auditor's report issued on whether the Financial statements audited were prepared In accordance with GAAP: Unmodified

Internal control over financial reporting:

Material weakness(es) identified? ___ Yes ___ No

Significant deficiencies identified not considered to be material weaknesses? ___ Yes ___ None Reported

Noncompliance material to financial statements noted? ___ Yes ___ No

Federal Awards

Internal Control over major programs:

Material weakness(es) identified? ___ Yes ___ No

Significant deficiencies identified not considered to be material weaknesses? ___ ___ None Reported

Type of auditor's report issued on compliance for major programs: Unmodified

Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? ___ Yes ___ No

Identification of major programs:

CFDA Number(s)Name of Federal Program or Cluster
Student Financial Aid Cluster:
84.007Federal Supplemental Educational Opportunity Grants
84.033Federal Work-Study Program
84.038Federal Perkins Loan Program
84.063Federal Pell Grant Program
84.268Federal Direct Student Loans
84.379Teacher Education Assistance for College and Higher Education Grants
Education Stabilization Fund
84.425EStudent emergency grant portion
84.425FInstitutional portion
84.425JHEERF Historic Black Colleges and University (HBCU)

Dollar threshold used to distinguish between Type A and Type B programs: 1,105,434

Auditee qualified as low-risk auditee? ___ Yes ___ No

Section II – Financial Statement Findings

None noted.

(Continued)

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