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doc15222 FinanceCommittee_010014.pdf
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Page 2
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"text": "KENTUCKY STATE UNIVERSITY\nRegular Meeting of the\nBoard of Regents\nFinance and Business Committee\nJanuary 24, 2014\n10:00 am to 10:45 am\nBoard Room – Academic Services Building\nFrankfort, Kentucky"
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Page 3
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"text": "VII Informational Items:\n1. FY2013 Unaudited Comparative Financial Statements\n2. Budget vs. Actual\n3. Human Resource Services Report\nVIII. Discussion\nMs. Anita Lockridge, Vice President for Finance Administration"
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"text": "The committee was informed that Tronconi Segarra & Associates were on campus the week of June 10th to perform general controls reviews in the areas of Purchasing, Accounts Payable, Human Resource Services and Student Financial Aid and will be back later in the year to perform testing."
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"text": "Vice President Lockridge stated that performance evaluations for the University for the period July 1, 2012 through June 30, 2013 are due to HR August 16, 2013. She stated that responses to the RFP for the review of faculty and staff compensation and classification have been received and the first review committee meeting will be held August 1, 2013. She informed the committee that the annual benefit and open enrollment for FY14 was completed in May with an effective date of July 1, 2013 with very few employees changing their health insurance coverage due to an affordable health plan. Per Vice President Lockridge, we continue to monitor our requirements with the Affordable Health Care Act. The university will issue a Notice to Employees of Coverage Options no later than October 13, 2013. The committee was informed that to ensure all individuals receiving a paycheck are active KSU employees, ghost audits have been scheduled for Staff in August and Faculty and Students in October. She also stated that the effective date for the implementation of the change to the KTRS sick leave service credit program is September 2, 2013. The committee was informed that there is a pilot program being tested for electronic timesheets for students and also a simplification process for EPAF's has been approved by the Cabinet."
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"text": "Action: Regent Henry proposed a motion to take this to internal advisement and make a ruling on it at the next Board meeting. Regent Whitehead seconded the motion. The motion passed."
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"text": "Vice President Lockridge introduced three new employees who recently joined the Finance Division; Ms. Debbie Martin, Associate Vice President Business Operations, Ms. Ann Knotts, Director, Budget Policy and Planning and Ms. Venita Dornbusch, Director of Accounting."
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"text": "recommendation by CPE is accepted. Also per Vice President Lockridge, CPE through the Program Review and Investigation Committee, has requested 10 years' worth of data for a Cost Drivers in Higher Education study. This information is due to CPE in December."
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"text": "The comparative Interim Statement of Revenues, Expenses and Changes in Net Position (SRECNP) are included as of November 30, 2013 and December 31, 2012. Finance is using December 31, 2012 as comparison due to lack of documentation from November 30, 2012."
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"text": "The Statement of Net Position (SNP) is as of November 30, 2013 and June 30, 2013. The SNP is a summary of the financial balances at a given point in time, whereas the SRECNP shows the company's revenues and expenses during a particular period of time. A brief summary explanation of certain current assets and plant items follows:"
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"text": "Cash and cash equivalents total $27.2 million and $21.1 million for November 2013 and June 2013, respectively. The amount for November 30, 2013 includes $18.9 million that is restricted for Land Grant and Action Agenda programs and $1.2 million that is restricted for plant purposes. The remainder is current operating cash that will be available for current operations during the year.",
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"text": "Accounts receivable totaling $11.6 million and $10.9 million for November 2013 and June 2013, respectively, includes the receivables from students, grants and loans. As of November 2013, this amount includes $8.6 million in student accounts receivables, and $3.0 million that is grants and other accounts receivables. Student accounts receivable has increased $3.0 million since June 30, 2013, from $5.6 million to $8.6 million. Grants receivable has decreased $2.7 million due to recovered receivables since June 2013. The KSU Student Balance Required Payment Schedule was implemented in November 2013 to keep student balances as manageable as possible while students pay their outstanding balances.",
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"text": "As of November 30, 2013, we are through 41.67% of the annual fiscal budget period. Total expenditures were 37.88%, which is 3.79% under budget. Total revenue was 52.36% of total budget, due to receipt of state appropriations, tuition and auxiliary charges recognized in the fall term. The result is an $8.2 million surplus, of which $5.9 million is Educational & General, $1.1 million Auxiliary, and $1.2 million Land Grant.",
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},
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"col": 2,
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},
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},
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"b": 361.968
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},
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},
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},
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"col": 2,
"rowspan": 1,
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},
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},
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}
},
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"rowspan": 1,
"colspan": 1
}
},
{
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}
},
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}
},
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}
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},
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}
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},
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Page 19
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108 · FOOTER
Page 19 JSON
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2 · TABLE
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Page 21
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Page 23
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196 · CAPTION
197 · FOOTER
Page 23 JSON
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