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            "text": "Finance and Business Committee\nApril 26, 2013\n10:00 a.m.\nBoard Room – Academic Services Building\nFrankfort, Kentucky",
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            "text": "B4",
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                    "text": "To:",
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                    "text": "Board of Regents\\nFinance and Business Committee",
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                    "text": "Date:\\nApril 26, 2013",
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                    "text": "From:",
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                    "text": "Ms. Anita Lockridge, Vice President for\\nFinance Administration",
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                    "text": "Subject:",
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                    "text": "Preliminary Unaudited Financial\\nStatements for nine months – Ending\\nMarch 31, 2013",
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                    "text": "Reason for\\nConsideration:",
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                    "text": "Informational",
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                    "text": "Enclosures: Yes",
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            "text": "Background:",
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            "text": "The comparative Interim Financial Statements are included as of March 31, 2013 and March 31, 2012. A brief summary explanation of certain current assets and plant items follows:"
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                    "text": "Cash and cash equivalents total $26.3 million and $31.9 million for March 2013 and 2012 respectively. This amount for March 31, 2013 includes $17.8 million that is restricted for Land Grant and Action Agenda programs and $2.7 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 $15.1 million and $15.3 million for March 2013 and 2012, respectively, includes the receivables from students, grants and loans. As of March 31, 2013, this amount includes $8 million in student accounts receivables, and $7.1 million that is grants and other accounts receivables. There is a decrease in accounts receivable of $256,741 comparing 2013 to 2012.",
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                    "text": "Current liabilities for March 31, 2013 and March 31, 2012 amounts to $6.1 million and $7.4 million consisting of accounts payable and accrued payroll liabilities. Accrued compensated absences total $1.7 million and Deferred Revenue totals $1.4 million as of March 31, 2013. There is a variance of $1.3 million in current liabilities primarily due to processing of payroll related deductions.",
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