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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2024",
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            },
            "text": "NOTE 2 CASH, CASH EQUIVALENTS, AND INVESTMENTS (CONTINUED)",
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        },
        {
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            "type": "heading",
            "bbox": {
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            },
            "text": "Certificates of Participation (Continued)",
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            "level": 3
        },
        {
            "id": "p31.4",
            "order": 4,
            "type": "text",
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            "text": "The trust indenture establishes that specific accounts be maintained to properly account for the financial activities related to the build, lease, and operation of the new dormitory through the issuance of the Certificates. The accounts are described as follows:"
        },
        {
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            "attrs": {
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            "children": [
                {
                    "id": "p31.5.1",
                    "order": 6,
                    "type": "list_item",
                    "bbox": {
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                    "text": "Administrative expense fund: Designated for the purpose of paying the costs of issuance of the certificates.",
                    "marker": "-"
                },
                {
                    "id": "p31.5.2",
                    "order": 7,
                    "type": "list_item",
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                    "text": "Certificate payment fund: Designated for the purpose of paying principal of and interest on the certificates when due."
                },
                {
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                    "order": 8,
                    "type": "list_item",
                    "bbox": {
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                    "text": "Capitalized interest fund: Designated for the purpose of paying interest due and payable on the certificates during the construction period."
                },
                {
                    "id": "p31.5.4",
                    "order": 9,
                    "type": "list_item",
                    "bbox": {
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                    },
                    "text": "Construction fund: Designated for the purpose of paying the costs of the development, acquisition, construction, installation, and equipping of the project.",
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                },
                {
                    "id": "p31.5.5",
                    "order": 10,
                    "type": "list_item",
                    "bbox": {
                        "l": 105.36,
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                        "r": 560.16,
                        "b": 414.24
                    },
                    "text": "Management, operations, maintenance, and capital reserve fund: Designated for the purpose of paying the costs of maintaining the project, including amounts due and payable under the management agreement.",
                    "marker": "-"
                },
                {
                    "id": "p31.5.6",
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                    "bbox": {
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                    "text": "The balances of these restricted cash accounts at June 30, 2024, are as follows:"
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            "order": 12,
            "type": "table",
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                "l": 107.76,
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                "r": 458.88,
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            "text": "",
            "attrs": {
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                "n_cols": 2,
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                    "order": 13,
                    "type": "table_cell",
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                    "text": "",
                    "attrs": {
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                        "colspan": 1
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                },
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                    "id": "p31.6.2",
                    "order": 14,
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                    "bbox": {
                        "l": 393.417188,
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                    "text": "Cash and Cash Equivalents",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
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                    "id": "p31.6.3",
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                    "bbox": {
                        "l": 110.397188,
                        "t": 340.334248,
                        "r": 239.639344,
                        "b": 316.859
                    },
                    "text": "Administrative Expense Fund\nCapitalized Interest Fund",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
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                    "order": 16,
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                    "bbox": {
                        "l": 420.737362,
                        "t": 340.334248,
                        "r": 451.042762,
                        "b": 316.859
                    },
                    "text": "$ 36,859\n10,987",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                    "bbox": {
                        "l": 110.397188,
                        "t": 315.614025,
                        "r": 287.590763,
                        "b": 279.420112
                    },
                    "text": "Management, Operations, Maintenance, and Capital Reserve Fund\nTotal",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
                    "id": "p31.6.6",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
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                    "text": "1,269,167\n$ 1,317,013",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
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            "type": "heading",
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            "text": "Investments",
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            "type": "text",
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            "text": "The University categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The University has the following investments with recurring fair value measurements as of June 30, 2024:"
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            "order": 21,
            "type": "table",
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                "r": 546.24,
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                    "bbox": {
                        "l": 110.28,
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                    "text": "Investment Type",
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                        "column_header": true,
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                    "bbox": {
                        "l": 283.08,
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                    "text": "Total",
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                        "col": 1,
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                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
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                        "l": 351.730764,
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                        "b": 186.921338
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                    "text": "Level 1",
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
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                {
                    "id": "p31.9.4",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 424.854964,
                        "t": 196.96355200000005,
                        "r": 453.89413,
                        "b": 186.921338
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                    "text": "Level 2",
                    "attrs": {
                        "row": 0,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
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                {
                    "id": "p31.9.5",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 497.979164,
                        "t": 196.96355200000005,
                        "r": 527.074012,
                        "b": 186.921338
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                    "text": "Level 3",
                    "attrs": {
                        "row": 0,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
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                {
                    "id": "p31.9.6",
                    "order": 27,
                    "type": "table_cell",
                    "bbox": {
                        "l": 110.276579,
                        "t": 184.59974999999997,
                        "r": 208.886163,
                        "b": 174.55753600000003
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                    "text": "Exchange Traded Funds",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p31.9.7",
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                        "l": 275.616789,
                        "t": 184.59974999999997,
                        "r": 320.851392,
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                        "colspan": 1,
                        "bbox_refit": true
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                        "l": 348.838882,
                        "t": 184.59974999999997,
                        "r": 394.015108,
                        "b": 174.55753600000003
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                    "text": "$ 16,141,376",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p31.9.9",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 370.848,
                        "t": 185.52,
                        "r": 458.544,
                        "b": 172.8
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                    "text": "$ -",
                    "attrs": {
                        "row": 1,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p31.9.10",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 458.544,
                        "t": 185.52,
                        "r": 546.24,
                        "b": 172.8
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                    "text": "$ -",
                    "attrs": {
                        "row": 1,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p31.9.11",
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                        "l": 110.276579,
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                    "text": "Fixed Income",
                    "attrs": {
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                    "type": "table_cell",
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                        "l": 280.664111,
                        "t": 172.235949,
                        "r": 320.872946,
                        "b": 162.19373399999995
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                    "text": "6,103,957",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p31.9.13",
                    "order": 34,
                    "type": "table_cell",
                    "bbox": {
                        "l": 283.152,
                        "t": 172.8,
                        "r": 370.848,
                        "b": 160.08
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                    "text": "-",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p31.9.14",
                    "order": 35,
                    "type": "table_cell",
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                        "l": 427.054411,
                        "t": 172.24494700000002,
                        "r": 467.224628,
                        "b": 162.20273299999997
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                    "text": "6,103,957",
                    "attrs": {
                        "row": 2,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p31.9.15",
                    "order": 36,
                    "type": "table_cell",
                    "bbox": {
                        "l": 458.544,
                        "t": 172.8,
                        "r": 546.24,
                        "b": 160.08
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                    "text": "-",
                    "attrs": {
                        "row": 2,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p31.9.16",
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                        "l": 110.276579,
                        "t": 159.88114599999994,
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                    "text": "Cash and Cash Equivalents",
                    "attrs": {
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                {
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                        "l": 288.19917,
                        "t": 159.88114599999994,
                        "r": 320.834328,
                        "b": 149.838931
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                    "text": "241,180",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
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                        "l": 361.39432,
                        "t": 159.88114599999994,
                        "r": 394.003433,
                        "b": 149.838931
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                    "text": "241,180",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                    "type": "table_cell",
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                        "l": 370.848,
                        "t": 160.08,
                        "r": 458.544,
                        "b": 147.36
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                    "text": "-",
                    "attrs": {
                        "row": 3,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
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                {
                    "id": "p31.9.20",
                    "order": 41,
                    "type": "table_cell",
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                        "l": 458.544,
                        "t": 160.08,
                        "r": 546.24,
                        "b": 147.36
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                        "rowspan": 1,
                        "colspan": 1
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                        "l": 143.33564,
                        "t": 147.15740800000003,
                        "r": 163.280645,
                        "b": 137.11519399999997
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                    "text": "Total",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
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                        "r": 467.22822,
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                    "text": "$ 6,103,957",
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