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            "text": "KENTUCKY STATE UNIVERSITY\nBOARD OF REGENTS\nAGENDA ITEM BACKGROUND",
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                    "text": "To: Board of Regents Finance and Business Committee",
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                    "text": "Date: January 28, 2011",
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                    "text": "From: Alice B. Johnson Vice President for Finance and Business Affairs",
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                    "text": "Subject: Interim Financial Statements-December 2010",
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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 December 2010. At December, six months of operations have occurred. A brief summary explanation of certain current assets and plant items follows:"
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                    "text": "Cash and cash equivalents total $23.5 million. This amount includes $15.1 million that is restricted for Land Grant and Action Agenda programs and $3.7 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 $20.4 million includes the receivables from students, grants and loans. This amount includes $14.2 million in student accounts receivables, and $5.4 million that is grants and other accounts receivables.",
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                    "text": "Current liabilities of $5.8 million consist of accounts payable and accrued payroll liabilities. Accrued compensated absences total $1.7 million and Deferred Revenue totals $1.7 million.",
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                    "text": "As of December 2010, net assets reflect a $15.8 million increase primarily due to revenues for tuition and fees and federal grants and contracts.",
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            "text": "The Statement of Cash Flows reflects a net increase of $556 thousand at December 2010. Operations consumed $16.6 million of cash through December 2010."
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                    "text": "Katherine Napier\\nAssociate Vice President for Business Operations",
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                    "text": "Effective Date:",
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