KENTUCKY STATE UNIVERSITY TABLE OF CONTENTS YEAR ENDED JUNE 30, 2024

YEAR ENDED JUNE 30, 2024

• INDEPENDENT AUDITORS’ REPORT
• MANAGEMENT’S DISCUSSION AND ANALYSIS

KENTUCKY STATE UNIVERSITY

• STATEMENT OF NET POSITION
• STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION
• STATEMENT OF CASH FLOWS

KENTUCKY STATE UNIVERSITY FOUNDATION

• STATEMENT OF FINANCIAL POSITION
• STATEMENT OF ACTIVITIES
• NOTES TO FINANCIAL STATEMENTS

KENTUCKY EMPLOYEES’ RETIREMENT SYSTEM

• PENSION LIABILITY
• SCHEDULE OF THE UNIVERSITY’S PENSION CONTRIBUTIONS
• OPEB LIABILITY
• SCHEDULE OF THE UNIVERSITY’S OPEB CONTRIBUTIONS

KENTUCKY TEACHERS’ RETIREMENT SYSTEM

• PENSION LIABILITY
• SCHEDULE OF THE UNIVERSITY’S PENSION CONTRIBUTIONS
• OPEB LIABILITY
• SCHEDULE OF THE UNIVERSITY’S OPEB CONTRIBUTIONS