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            "text": "KENTUCKY STATE UNIVERSITY\nBOARD OF REGENTS\nAGENDA ITEM BACKGROUND",
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                    "text": "To: Board of Regents\\nFinance and Business Committee",
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                    "text": "Date: April 24, 2009",
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                    "text": "From: Alice B. Johnson\\nVice President for Finance and Business Affairs",
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                    "text": "Subject: Interim Financial Statements-February 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 February 2009. A brief summary explanation of certain current assets and plant items follows:"
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                    "text": "Cash and cash equivalents total $25 million. This amount includes $5.4 million that is restricted for plant projects and $3.0 million in student loan proceeds that will be refunded to students. The remainder is current operating cash that will be disbursed for current operations.",
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                    "text": "Accounts receivable includes the $4.8 million in student accounts receivable, $3.1 million in federal grants receivable and $1.3 million receivable from state bond funds for Hathaway Hall. Student receivables will be reduced by Title IV funds and as other student resources are received. The $3.1 million in federal grants receivables will be reduced as Title IV and other grants funds are drawn down. The state receivable will be reduced when the state receives bond proceeds for the Hathaway Hall renovation.",
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                    "text": "Current liabilities of $1.7 million consist of accounts payable of $860,000 and payroll liabilities of $840,000.",
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                    "text": "As of February 2009, net assets reflect a $12 million increase.",
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                    "text": "The Statement of Cash Flows reflects a net increase of $12.6 million at February 2009. Operations consumed $10.1 million of cash through February 2009.",
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                    "text": "Katherine Napier\\nAssociate Vice President for Business Operations",
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                    "text": "April 24, 2009",
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