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            "text": "KENTUCKY STATE UNIVERSITY BOARD OF REGENTS AGENDA ITEM BACKGROUND",
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            "text": "B4",
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                    "text": "To: Board of Regents\\nFinance and Business Committee",
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                    "text": "Date: July 27, 2012",
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                    "text": "From: Alice B. Johnson\\nVice President for Finance and Business Affairs",
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                    "text": "Subject: Preliminary Unaudited Financial Statements-\\nJune 30, 2012",
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                    "text": "Reason for Consideration: Informational Item",
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                    "text": "Enclosures: Yes",
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            "text": "Background:",
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            "text": "Interim Financial Statements are included as of June 30, 2012. A brief summary explanation of certain current assets and plant items follows:"
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                    "text": "Cash and cash equivalents total $27.6 million. This amount includes $18.3 million that is restricted for Land Grant and Action Agenda programs and $4.1 million that is restricted for plant purposes. The remainder is current operating cash that will be disbursed for current operations during the year.",
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                    "text": "Accounts receivable totaling $11.4 million includes the receivables from students, grants and loans. This amount includes $6 million in student accounts receivables, and $5.4 million that is grants and other accounts receivables.",
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                    "text": "Current liabilities of $9.2 million consist of accounts payable and accrued payroll liabilities. Accrued compensated absences total $2.1 million and Deferred Revenue totals $2.3 million.",
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                    "text": "As of June 2012, net assets reflect a $2.5 million decrease primarily due to federal grants and contract revenues.",
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            "text": "The Statement of Cash Flows reflects a net decrease of $2 million at June 2012. Operations consumed $33.8 million of cash through June 2012."
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                    "text": "Initiator:",
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                    "text": "Katherine Napier\\nAssociate Vice President for Business Operations",
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                    "text": "Board Action Date:",
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                    "text": "July 27, 2012",
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                    "text": "Effective Date:",
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