{
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            "text": "KENTUCKY STATE UNIVERSITY\nNotes to the Financial Statements, continued",
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            "text": "1. Organization and Summary of Significant Accounting Policies, continued",
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            "text": "Component Unit Disclosure",
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            "text": "The accompanying financial statements of the Foundation have been prepared in accordance with accounting principles generally accepted in the United States of America as prescribed by the FASB. As such, certain revenue recognition criteria and presentation features are different from GASB revenue recognition criteria and presentation features."
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        {
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            "text": "During the year ended June 30, 2013 and 2012, the Foundation made distributions of approximately $255,508 and $261,016 respectively, on behalf of the University for both restricted and unrestricted purposes. Complete financial statements for the Foundation can be obtained from the Kentucky State University Foundation, Inc. at P.O. Box 4210, Frankfort, KY 40604."
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            "text": "Restatements",
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            "text": "The accompanying 2012 financial statements have been restated to correct errors from the prior fiscal years. Errors occurred mainly from account reconciliations not being performed in a timely manner, and accrued retirement sick leave liability not recorded in the appropriate year of pronouncement. The effect of the restatement was to decrease the 2012 increase in net position by $809,127. Also the cumulative errors from prior years have been adjusted for the effects of the restatement on prior years 2009, 2010 and 2011, through beginning net position. The effect on beginning net position for 2012 was a decrease of $1,784,207."
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            "text": "The corrections effects on each line item for fiscal year 2012 are stated below:"
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                    "text": "Prior to Restatement",
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                    "text": "After Restatement",
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                    "text": "Accounts, grants and loans receivable, net",
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