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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: May 11, 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-March 2011",
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                    "text": "Reason for Consideration: Informational Item",
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                    "text": "Enclosures: Yes",
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            "text": "Interim Financial Statements are included as of March 2011. At March, nine 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 $28.6 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 $9.9 million includes the receivables from students, grants and loans. This amount includes $4.9 million in student accounts receivables, and $5.0 million that is grants and other accounts receivables.",
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                    "text": "Current liabilities consist of $3.0 million in accounts payable and accrued payroll liabilities. Accrued compensated absences total $1.3 million and Deferred Revenue totals $1.4 million.",
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                    "text": "As of March 2011, net assets reflect a $9.0 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 $5.6 million at March 2011. Operations consumed $22.4 million of cash through March 2011."
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                    "text": "Initiator:",
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                    "text": "Katherine Napier\\nAssociate Vice President for Business Operations",
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