KENTUCKY STATE UNIVERSITY SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2023

Section III – Findings and Questioned Costs – Major Federal Programs (Continued)

2023 – 031 – Single Audit Report Submission (Continued)

Repeat Finding: Yes, 2022-019.

Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.

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