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            "text": "KENTUCKY STATE UNIVERSITY",
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            "text": "Notes to the Financial Statements, continued"
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            "text": "1. Organization and Summary of Significant Accounting Policies, continued",
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            "text": "Recent Pronouncements, continued",
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            "text": "In March 2016, the GASB issued Statement No. 82, Pension Issues – an amendment of GASB Statements No. 67, No. 68, and No. 73. The objective of this Statement is to address certain issues that have been raised with respect to Statements No. 67, Financial Reporting for Pension Plans, No. 68 Accounting and Financial Reporting for Pensions, and No. 73 Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68. Specifically, this Statement addresses issues regarding (1) the presentation of payroll-related measures in required supplementary information, (2) the selection of assumptions and the treatment of deviations from the guidance in an Actuarial Standard of Practice for financial reporting purposes, and (3) the classification of payments made by employers to satisfy employee (plan member) contribution requirements. The requirements of this Statement are effective for reporting periods beginning after June 15, 2016, except for the requirements of paragraph 7 in a circumstance in which an employer's pension liability is measured as of a date other than the employer's most recent fiscal year-end. In that circumstance, the requirements of paragraph 7 are effective for that employer in the first reporting period in which the measurement date of the pension liability is on or after June 15, 2017. The University is currently evaluating the effects of this statement on its financial statements."
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            "text": "2. Cash, Cash Equivalents, and Investments",
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            "text": "The statement of net position classification \"cash and cash equivalents\" includes all readily available sources of cash such as petty cash, demand deposits, certificates of deposit and temporary investments in marketable securities with original maturities less than three months."
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            "text": "At June 30, 2016 and 2015, the University had petty cash funds totaling zero, and deposits as reflected by bank balances as follows:"
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                    "text": "2016",
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                    "text": "Insured, commercial banks",
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                    "text": "$ 250,000",
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                    "text": "Uninsured, commercial banks; collateral held by pledging institution's agent in the University's name",
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