8. The CPA firm is not required to, although it may do so at the request of the agency, issue a separate report on the agency’s closing package submitted to the FAC. The CPA is strongly encouraged to perform appropriate procedures to ensure the closing package accurately classifies financial information since the closing package is used to reform the audited financial statements for presentation in the Commonwealth’s CAFR. However, the closing package is not required to be presented as supplementary information in the report on the financial statements for FY 2021.
9. KSU is not required to submit its single audit report or the Data Collection Form to the APA for FY 2021. This form is the responsibility of KSU and is not filed by our office. Please contact your CPA to ensure the timely submission of this form.

When you have selected a CPA firm to perform the audit for the fiscal year ending June 30, 2021, please send notification to the APA of the firm, contact name, address, and telephone number. Please send this notification via e-mail to Justin Ebert at Justin.Ebert@ky.gov. Also, reports and other documentation required may either be emailed or mailed to the APA at:

Auditor of Public Accounts

ATTN: Justin Ebert, Manager

209 St. Clair Street

Frankfort, KY 40601-1817

We have enclosed a timetable listing of the reporting requirements stated in this letter as well as further correspondence applicable to the group audit engagement. Please note that the Finance and Administration Cabinet, Office of the Controller, has separate submission requests. KSU or your auditor should be in contact with the Office of the Controller regarding its specific requirements.

If we can be of further assistance, please contact Jason Johnson, Executive Director, or me.

Thanks and God Bless,

Mike Harmon

Auditor of Public Accounts

c: Douglas R. Allen II, Executive Vice President, CFO of Finance and Administration