June 20, 2023

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

Dear Assistant Auditor Petter,

I hope this letter finds you well. On behalf of Kentucky State University, I am writing to provide an update regarding the special examination conducted by you and your team at the Auditor of Public Accounts. We are all committed to ensuring transparency and accountability in our operations, and I am pleased to inform you that we have made significant progress in addressing the findings outlined in the examination report.

Firstly, I would like to express my sincere gratitude to you and your team for conducting the special examination. Your professionalism, expertise, and thoroughness in examining our University's financial practices and internal controls were commendable. The findings have provided valuable insights that have helped us implement necessary changes and identify areas for continued improvement.

Over the course of the last thirty days, we have worked assiduously to implement additional recommendations post our sixty-day response. A dedicated team at Kentucky State University has been meticulously involved in the formulation and implementation of new policies, enhancement of internal controls, and the establishment of robust oversight mechanisms.

We have taken these findings seriously, recognizing the importance of safeguarding the public's trust and ensuring the responsible use of taxpayer dollars. The rectification of issues highlighted in the examination stands as a testament to our unwavering commitment to responsible fiscal management and accountability.

To further enhance transparency, we intend to post this ninety-day response and future updates on the Kentucky State University website. By sharing our progress with the wider public, we aim to keep our stakeholders informed and engaged in our ongoing efforts to address the findings and strengthen our institution.

In addition to the website publication, we will also submit this response to the Legislative Research Commission. By doing so, we aim to provide the commission with an accurate and comprehensive update on the steps we have taken to remedy the identified issues.