Figure 1: Organization Chart for KSU Senior Administration as of September 3, 2020 ..... 7 Figure 2: Total FY 2020 Revenues per Audited Financial Information ..... 8 Figure 3: Total FY 2020 Expenses per Audited Financial Information ..... 9 Figure 4: Contract Review Issues ..... 16 Figure 5: Former KSU Purchasing Director's FY2021 Monthly Fifth Third Credit Card Activity ..... 25 Figure 6: KSU Debt Trend between July 20, 2020, and June 18, 2021 (part of FY 2021) ..... 26 Figure 7: Potential Questioned Costs by Grant ..... 37 Figure 8: Comparison of Actual Receipts and Disbursements Based on New and Historical Reporting ..... 41 Figure 9: Credit Card Activity by Fiscal Year ..... 45 Figure 10: Amount of Supporting Documentation Provided by Card Type ..... 45 Figure 11: KSU Draws from Internal Endowed Funds by Date, Amount and Spend Rate ..... 50 Figure 12: Total Cost to Provide Supplemental Medical Insurance Coverage by Fiscal Year and Administrator ..... 54 Figure 13: Bonuses paid to Select Administrators in March 2020 and March 2021, along with Individual Salaries and Bonus Percentages ..... 55 Figure 14: APA Comparison of Fall 2020 Outstanding Accounts Payable and Bills Paid ..... 60 Figure 15: Balance of Presidential Recognition Account by Subaccount and Total, as of September 14, 2022 ..... 66 Figure 16: Banner Modules and Descriptions ..... 77 Figure 17: KSU Modules Reviewed in Fiscal Years 2019, 2020, and 2021 ..... 78
Appendix A: Continuation of Kentucky State University Organizational Chart as of September 3, 2020 ..... 89 Appendix B: MOU Between KSU and KSU Foundation, Inc. ..... 93 Appendix C: Governor’s Executive Order 2021-504 ..... 99 Appendix D: Federal Grant Criteria and Regulations Related to Finding 6 ..... 101 Appendix E: KSU President’s Resolution Dated June 2, 2020 ..... 109