During this period, Internal Audit participated in several activities, which included the following.

The Internal Auditor completed an audit of the Land Grant Programs. This review concentrated on the administration of federal, state, and private grants. As a result of this audit, several recommendations were made that would improve the recordkeeping for federal, state, and private grants. In addition to completing the audit of the Land Grant Programs, the Internal Auditor completed the audit of student financial aid and made some corresponding recommendations. This audit initiated the development of new processing forms that will reduce the possibility of errors in processing student federal aid. Other recommendations were made in response to internal audit findings and to some of the comments made by the external auditors (Crowe and Horwath). The Internal Auditor met with staff members of the registrar, bursar, and student financial aid areas to discuss recommended changes to processing student accounts when students withdraw from the university. Finally, the planning process for initiating a new audit of KSU's Police Department was initiated. Some preliminary findings had been made before the end of March and these had been discussed with the President. This review should be concluded by then end of April, 2009.

The Internal Auditor participated in several KSU sponsored Microsoft Access training seminars so that he will be able to better assist in the installation process of the new Banner System. Microsoft Access is a key tool in checking and validating totals in relational data bases. As of March 31, the Internal Auditor is planning on attending the White Collar Crime seminar to be held on April 14, 2009. This seminar is sponsored by the Central Kentucky Chapter of the Institute of Internal Auditors. Finally, the Internal Auditor is planning on attending an ACUA sponsored seminar for the Clery Act in order to provide up-to-date recommendations for the Police Department audit. Also, Dr. Kimbrough has been teaching "Managerial Accounting" for Kentucky State University this Spring term.

The Internal Auditor made recommendations to improve the operations of the university in the areas of student financial aid and the Police Department. Furthermore, with the advice and assistance of KSU's Compliance Officer, the Internal Auditor recommended changes to KSU's audit plan. The audit of the human resource area regarding employee evaluations was postponed and more emphasis was placed on the audit of the Police Department.

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