MEMORANDUM

TO: M. Christopher Brown II, Ph.D. Eighteenth President

FROM: James E. Harris, Sr., M.B.A., C.P.A, Internal Auditor

DATE: March 4, 2021

SUBJECT: TABLE A – Internal Audit Plan for 2020-2021

Items 2 and Item 3 from the approved Internal Audit Plan for 2020-2021 were combined for the purpose of a review by the Internal Auditor.

1. Review the University's Hiring, Promotions and Termination Policies and Procedures (Staff only) to confirm that procedures are compliant with university policies, state audit regulations and best practices are in place to reduce legal risks.
2. STEPS TAKEN BY THE INTERNAL AUDIT – Identified all the KYSU policies, procedures, and or processes that KYSU had in place to identify or describe the hiring, promotions, terminations, state audit regulations, and summary of legal issues over the last two years ending June 30, 2019 and 2020. A selection of persons was taken for each year and a review of all documents supporting as evidence that policies, procedures and processes was reviewed. NO EXCEPTIONS WERE NOTED.