March 22, 2023

Dr. Ronald A. Johnson, Interim President Kentucky State University 400 East Main St. Frankfort, KY 40601

Dr. Gerald Patton, Board Chair Kentucky State University Board of Regents 13 San Marino Circle Rancho Mirage, CA 92270

Dear Interim President Johnson and Chairperson Patton,

The Auditor of Public Accounts (APA) has completed its special examination of Kentucky State University (KSU). This report summarizes the procedures performed and communicates the results of those procedures.

The purpose of this special examination was not to provide an opinion on KSU’s financial statements but to review its governance and certain financial activity. This review also provides recommendations to strengthen and improve internal controls to ensure financial management activities are accurate and transparent.

Our work was significantly impacted by KSU’s inadequate or non-existent record keeping and continuously high rate of employee turnover. In some instances, requests were officially withdrawn after numerous attempts were made to collect the requested documentation, as based on KSU’s responses to that date, we understood no additional documentation would be found to fulfill the request. Due to the clear failure of KSU’s prior administration to follow basic, legally required record keeping protocols, alternative examination procedures were designed for multiple areas including budgeting, procurement and contracting, expenditure, travel and expense reimbursement, and federal grants.

209 St. Clair Street FRANKFORT, KY 40601-1817

TELEPHONE 502.564.5841 FACSIMILE 502.564.2912 AUDITOR.KY.GOV

AN EQUAL OPPORTUNITY EMPLOYER M/F/D

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