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doc15329 B_Finance0712.pdf
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"text": "Kentucky State University\nFinance and Business and Audit Committee Joint Meeting\nBoard of Regents\nFinance and Business Committee – Audit Committee\n11:30a.m., June 4, 2012\nFrankfort, Kentucky",
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"text": "Fiscal 2012 audit activities began in May with planning and preliminary scheduling with Dean Dorton Allen & Ford. An update will be provided at the meeting."
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"text": "For fiscal 2012, planned budget results were achieved meeting targeted spending goals. Please refer to item B3 for a description of preliminary, unaudited results."
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"text": "KSU is projected to end fiscal year operations with a $2.4 spending surplus."
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"text": "For fiscal 2012, unaudited financials are presented in item B4 indicating a reduction in net assets of $2.5 million. This reduction reflects unaudited changes in net assets after accruals have been recorded."
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"text": "As stated previously, this planned reduction was anticipated and budgeted results were achieved. Future revenue increases coupled with cost reductions for fiscal 2013 are planned to replace to restore budgeted spending imbalances in the current biennium."
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"text": "Resignation: Director of Budget Planning and Policy, Claudine Gee, April 27, 2012"
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"text": "Hiring: Data Operations/Compliance Specialist, Delandual Conwell, June 1, 2012"
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"text": "Background: Revenues and expenses are presented for the Educational and General Fund (E&G), Auxiliary Fund, Land Grant and Action Agenda Funds. Budget vs. Actual does not include restricted grants and contracts."
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"text": "State appropriations are received in installments of 30% (July), 25% (October), 25% (January) and 20% (April) of each year. At June 2012, $24.66 million of appropriations have been received. In FY11, $486,800 represents FY12 appropriations advanced in FY11 as required by the state. Institutions were required to spend FY12 tuition and fee revenue to offset the advance in FY11.",
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Page 13
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"t": 587.1429,
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"col": 0,
"rowspan": 1,
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},
{
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"t": 571.8994,
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"text": "846,364",
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"rowspan": 1,
"colspan": 1
}
},
{
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"b": 541.4126
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"col": 0,
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"colspan": 1
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},
{
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"b": 541.4126
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"colspan": 1
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},
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"t": 541.4126,
"r": 289.92,
"b": 526.1691
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"col": 0,
"rowspan": 1,
"colspan": 1
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},
{
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"t": 541.4126,
"r": 478.8,
"b": 526.1691
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"text": "",
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"col": 1,
"rowspan": 1,
"colspan": 1
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"type": "table_cell",
"bbox": {
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"t": 526.1691,
"r": 289.92,
"b": 510.9257
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"colspan": 1
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"t": 526.1691,
"r": 478.8,
"b": 510.9257
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"colspan": 1
}
},
{
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"b": 495.6823
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"col": 0,
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"colspan": 1
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"b": 495.6823
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"col": 1,
"rowspan": 1,
"colspan": 1
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},
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"r": 289.92,
"b": 480.4389
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"col": 0,
"rowspan": 1,
"colspan": 1
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},
{
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"type": "table_cell",
"bbox": {
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"t": 495.6823,
"r": 478.8,
"b": 480.4389
},
"text": "80,295,452",
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"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 480.4389,
"r": 289.92,
"b": 465.1954
},
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"row": 12,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 289.92,
"t": 480.4389,
"r": 478.8,
"b": 465.1954
},
"text": "92,468,630",
"attrs": {
"row": 12,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 465.1954,
"r": 289.92,
"b": 449.952
},
"text": "Total assets",
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"col": 0,
"rowspan": 1,
"colspan": 1
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},
{
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"t": 465.1954,
"r": 478.8,
"b": 449.952
},
"text": "131,612,052",
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"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
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"t": 449.952,
"r": 289.92,
"b": 434.7086
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"text": "LIABILITIES",
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"row": 14,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 289.92,
"t": 449.952,
"r": 478.8,
"b": 434.7086
},
"text": "",
"attrs": {
"row": 14,
"col": 1,
"rowspan": 1,
"colspan": 1
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},
{
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"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 434.7086,
"r": 289.92,
"b": 419.4651
},
"text": "Current liabilities",
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"row": 15,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
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"t": 434.7086,
"r": 478.8,
"b": 419.4651
},
"text": "",
"attrs": {
"row": 15,
"col": 1,
"rowspan": 1,
"colspan": 1
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},
{
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"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 419.4651,
"r": 289.92,
"b": 404.2217
},
"text": "Accounts payable and accrued liabilities",
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"row": 16,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p15.2.34",
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"type": "table_cell",
"bbox": {
"l": 289.92,
"t": 419.4651,
"r": 478.8,
"b": 404.2217
},
"text": "3,547,611",
"attrs": {
"row": 16,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 404.2217,
"r": 289.92,
"b": 388.9783
},
"text": "Accrued compensated absences",
"attrs": {
"row": 17,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p15.2.36",
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"type": "table_cell",
"bbox": {
"l": 289.92,
"t": 404.2217,
"r": 478.8,
"b": 388.9783
},
"text": "2,150,976",
"attrs": {
"row": 17,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 388.9783,
"r": 289.92,
"b": 373.7349
},
"text": "Deferred revenue",
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"row": 18,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
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"order": 40,
"type": "table_cell",
"bbox": {
"l": 289.92,
"t": 388.9783,
"r": 478.8,
"b": 373.7349
},
"text": "2,293,030",
"attrs": {
"row": 18,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p15.2.39",
"order": 41,
"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 373.7349,
"r": 289.92,
"b": 358.4914
},
"text": "Deposits",
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"row": 19,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 289.92,
"t": 373.7349,
"r": 478.8,
"b": 358.4914
},
"text": "192,811",
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"row": 19,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 358.4914,
"r": 289.92,
"b": 343.248
},
"text": "Other current liabilities",
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"row": 20,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 289.92,
"t": 358.4914,
"r": 478.8,
"b": 343.248
},
"text": "256,226",
"attrs": {
"row": 20,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 343.248,
"r": 289.92,
"b": 328.0046
},
"text": "Bonds and capital lease obligations",
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"row": 21,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p15.2.44",
"order": 46,
"type": "table_cell",
"bbox": {
"l": 289.92,
"t": 343.248,
"r": 478.8,
"b": 328.0046
},
"text": "767,784",
"attrs": {
"row": 21,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 328.0046,
"r": 289.92,
"b": 312.7611
},
"text": "Total current liabilities",
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"row": 22,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
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"order": 48,
"type": "table_cell",
"bbox": {
"l": 289.92,
"t": 328.0046,
"r": 478.8,
"b": 312.7611
},
"text": "9,208,438",
"attrs": {
"row": 22,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p15.2.47",
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"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 312.7611,
"r": 289.92,
"b": 297.5177
},
"text": "Noncurrent liabilities",
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"row": 23,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 289.92,
"t": 312.7611,
"r": 478.8,
"b": 297.5177
},
"text": "",
"attrs": {
"row": 23,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 297.5177,
"r": 289.92,
"b": 282.2743
},
"text": "Bonds and capital lease obligations",
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"row": 24,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p15.2.50",
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"type": "table_cell",
"bbox": {
"l": 289.92,
"t": 297.5177,
"r": 478.8,
"b": 282.2743
},
"text": "7,904,835",
"attrs": {
"row": 24,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 282.2743,
"r": 289.92,
"b": 267.0309
},
"text": "Federal grants refundable",
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"row": 25,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p15.2.52",
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"type": "table_cell",
"bbox": {
"l": 289.92,
"t": 282.2743,
"r": 478.8,
"b": 267.0309
},
"text": "991,709",
"attrs": {
"row": 25,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 267.0309,
"r": 289.92,
"b": 251.7874
},
"text": "Total noncurrent liabilities",
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"row": 26,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p15.2.54",
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"type": "table_cell",
"bbox": {
"l": 289.92,
"t": 267.0309,
"r": 478.8,
"b": 251.7874
},
"text": "8,896,544",
"attrs": {
"row": 26,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p15.2.55",
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"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 251.7874,
"r": 289.92,
"b": 236.544
},
"text": "Total liabilities",
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"row": 27,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
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"order": 58,
"type": "table_cell",
"bbox": {
"l": 289.92,
"t": 251.7874,
"r": 478.8,
"b": 236.544
},
"text": "18,104,982",
"attrs": {
"row": 27,
"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 236.544,
"r": 289.92,
"b": 221.3006
},
"text": "NET ASSETS",
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"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
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"order": 60,
"type": "table_cell",
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"t": 236.544,
"r": 478.8,
"b": 221.3006
},
"text": "",
"attrs": {
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"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 221.3006,
"r": 289.92,
"b": 206.0571
},
"text": "Invested in capital assets, net of related debt",
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"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p15.2.60",
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"type": "table_cell",
"bbox": {
"l": 289.92,
"t": 221.3006,
"r": 478.8,
"b": 206.0571
},
"text": "71,622,833",
"attrs": {
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"col": 1,
"rowspan": 1,
"colspan": 1
}
},
{
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"type": "table_cell",
"bbox": {
"l": 101.04,
"t": 206.0571,
"r": 289.92,
"b": 190.8137
},
"text": "Restricted",
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"row": 30,
"col": 0,
"rowspan": 1,
"colspan": 1
}
},
{
"id": "p15.2.62",
"order": 64,
"type": "table_cell",
"bbox": {
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"t": 206.0571,
"r": 478.8,
"b": 190.8137
},
"text": "",
"attrs": {
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"col": 1,
"rowspan": 1,
"colspan": 1
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Page 17
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2 · TABLE
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Page 17 JSON
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Page 18
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1 · CAPTION
2 · TABLE
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Page 18 JSON
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Page 19
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"text": "Benefits open enrollment for the 2012/2013 benefit plan year was completed with multiple meetings as well as recordings of meetings posted on the Human Resources web page for employees unable to attend.",
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