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            "text": "participate in a pension plan. KSU reports liabilities from both the Kentucky Retirement System and the Kentucky Teachers' Retirement System. While these liabilities are important, they mask the evaluation of day to day operations. For comparison, the CFI and component ratios including the effect of GASB 68 are presented in attachment C."
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            "text": "The first component in the CFI is the Primary Reserve Ratio. This ratio measures financial strength by comparing expendable net assets to total expenses. The ratio represents the portion of the year the institution could meet financial obligations with assets readily available. If the ratio is above 0.40 then the entity is considered to have sufficient cash for short term operations."
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            "text": "KSU's goals for the Primary Reserve Ratio are as follows:",
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                    "text": "Fiscal Year",
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                    "text": "Industry Standard",
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            "text": "The second component ratio is the Viability Ratio. This measures the ability of the institution to meet its entire debt obligation with assets that are readily available. A ratio of less than 1.0 is an indicator of possible credit risk, while a ratio of over 2.0 is a strong indicator of financial health. KSU has a low level of debt and the majority of that debt will be retired over the next five years, resulting in strong performance in this ratio through 2021."
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