March 22, 2023

Gerald W. Patton, PhD Chair of the Board of Regents Kentucky State University 400 East Main Street, Room 539 Frankfort, Kentucky 40601

Ms. Farrah Petter Assistant State Auditor Auditor of Public Accounts 209 St. Clair Street Frankfort, Kentucky 40601

Re: Response to Special Audit Report

Dear Auditor Petter:

On behalf of the Kentucky State University Board of Regents, I would like to extend my heartfelt gratitude to you and your team for conducting a thorough examination of our university's finances and operations during the three-year period between July 1, 2018, and June 30, 2021. We genuinely appreciate the valuable insights and recommendations you have provided.

As a proud alumnus of Kentucky State University, I am committed to upholding the highest standards of excellence for this esteemed institution. Your report has identified crucial areas for improvement, including internal controls, policy implementation, financial controls, and overall transparency. The Board of Regents and I believe that addressing these concerns is vital to ensuring the long-term success of the university and the well-being of its students, faculty, and staff.

The current Board of Regents—comprised of dedicated and knowledgeable individuals—will work tirelessly to address the issues identified in your report. We have already taken steps to develop and implement comprehensive action plans that will strengthen our university's governance, management, and financial practices, and we will continue to do so in accordance with your office's recommendations. We are dedicated to fostering a culture of continuous improvement and learning, and your recommendations will serve as a valuable guidepost in our efforts to achieve this goal.

Additionally, we are fortunate to have Dr. Ronald A. Johnson as our university's current Interim President. Dr. Johnson has shown unwavering dedication and exceptional leadership in addressing the challenges faced by Kentucky State University. Although the Board of Regents is currently searching for the university's next permanent President pursuant to HB250, we still possess confidence in Dr. Johnson's ability to assist us in driving the necessary changes to enhance our institution's performance.