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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2024",
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            "text": "NOTE 5 UNEARNED REVENUE",
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            "text": "Unearned revenue consists of grants in the amount of $13,613,093 and tuition of $420,791 as of June 30, 2024."
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            "text": "NOTE 6 ACCRUED COMPENSATED ABSENCES",
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            "text": "It is the University's policy to permit employees to accumulate earned but unused annual leave, compensatory leave, and sick pay benefits. The policy of the Commonwealth of Kentucky is to only record the cost of annual and compensatory leave."
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            "text": "Annual and Compensatory Leave",
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            "text": "Annual leave is accumulated at amounts ranging from 10.00 to 16.72 hours per month, determined by length of service, with maximum accumulations ranging from 35 to 40 days. The calendar year is the period used for determining accumulated leave. Compensatory leave is granted to authorized employees."
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            "text": "Activity in the liability for accrued compensated absences during the year ended June 30, 2024, is summarized as follows:"
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                    "text": "Balance",
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                    "text": "Balance",
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                    "text": "Current Portion",
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                    "text": "July 1, 2023",
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                },
                {
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                    "bbox": {
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                    "text": "Increases",
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                    }
                },
                {
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                    "text": "Decreases",
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                },
                {
                    "id": "p34.9.8",
                    "order": 17,
                    "type": "table_cell",
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                    "text": "June 30, 2024",
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                    "text": "Portion",
                    "attrs": {
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                    "text": "Accrued Compensated Absences",
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                    }
                },
                {
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                    "type": "table_cell",
                    "bbox": {
                        "l": 255.755618,
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                    },
                    "text": "$ 1,784,120",
                    "attrs": {
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                        "rowspan": 1,
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                        "bbox_refit": true
                    }
                },
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                        "l": 316.50739,
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                        "b": 375.318465
                    },
                    "text": "$ 1,137,736",
                    "attrs": {
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                    "text": "$ (1,480,002)",
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                        "l": 449.22762,
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                    "text": "$ 1,441,854",
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                    "text": "$ 721,127",
                    "attrs": {
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            "order": 25,
            "type": "heading",
            "bbox": {
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            "text": "Sick Leave",
            "attrs": {
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            "id": "p34.11",
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            "text": "It is the policy of the University to record the cost of sick leave when paid. Generally, sick leave (earned one day per month with unlimited accumulation) is paid only when an employee is absent due to illness, injury, or related family death. There is no liability recorded for sick leave at June 30, 2024. The estimated accumulated amount of unused sick leave at June 30, 2024, totals approximately $6,133,000."
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            "order": 27,
            "type": "footer",
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            "text": "(31)",
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    "excluded_furniture": {
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