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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: October 23, 2009",
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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-May 2009",
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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 August 2009. At August, two 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 $20.4 million. This amount includes $14.4 million that is restricted for Land Grant and Action Agenda programs and $3.5 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 $21.7 million includes the receivables from students, grants and loans. Student receivables will be reduced by Title IV funds and as other student resources are received.",
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                    "text": "Current liabilities of $1.5 million consist of accounts payable and accrued payroll liabilities. Accrued compensated absences total $1.5 million and Deferred Revenue totals $1.6 million at August 2009.",
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                    "text": "As of August 2009, net assets reflect a $19.4 million increase primarily due revenues for tuition and fees.",
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                    "text": "The Statement of Cash Flows reflects a net increase of $3.4 million at August 2009. Operations consumed $5.0 million of cash through August 2009.",
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                    "text": "Katherine Napier\\nAssociate Vice President for Business Operations",
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                    "text": "October 23, 2009",
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