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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023",
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            "text": "NOTE 2 CASH, CASH EQUIVALENTS, AND INVESTMENTS (CONTINUED)",
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        {
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            },
            "text": "Certificates of Participation (Continued)",
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            "level": 3
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        {
            "id": "p36.4",
            "order": 4,
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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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            "children": [
                {
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                    "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": "p36.5.2",
                    "order": 7,
                    "type": "list_item",
                    "bbox": {
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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": "p36.5.4",
                    "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": "p36.5.5",
                    "order": 10,
                    "type": "list_item",
                    "bbox": {
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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": "p36.5.6",
                    "order": 11,
                    "type": "list_item",
                    "bbox": {
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                    "text": "The balances of these restricted cash accounts at June 30, 2023, are as follows:"
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            "order": 12,
            "type": "table",
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                "r": 463.2,
                "b": 251.04
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            "text": "",
            "attrs": {
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                "n_cols": 2,
                "integrity": {
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                    "cells_flagged": 0
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                    "order": 13,
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                    "bbox": {
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                        "t": 378.72,
                        "r": 285.36,
                        "b": 360.48
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                    "text": "",
                    "attrs": {
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                        "colspan": 1
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                    "id": "p36.6.2",
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                    "bbox": {
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                        "b": 341.569409
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                    "text": "Cash and Cash Equivalents",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.6.3",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 110.399841,
                        "t": 340.071154,
                        "r": 240.687783,
                        "b": 291.528904
                    },
                    "text": "Administrative Expense Fund\nCertificate Payment Fund\nCapitalized Interest Fund\nConstruction Fund",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
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                    "bbox": {
                        "l": 410.946426,
                        "t": 340.071154,
                        "r": 455.561245,
                        "b": 291.528904
                    },
                    "text": "$ 34,991\n2,832\n1,056,362\n45,637",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                {
                    "id": "p36.6.5",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 110.399841,
                        "t": 290.27069,
                        "r": 289.196926,
                        "b": 253.78848900000003
                    },
                    "text": "Management, Operations, Maintenance, and Capital Reserve Fund\nTotal",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
                    "id": "p36.6.6",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
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                        "b": 253.78848900000003
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                    "text": "4,996,492\n$ 6,136,314",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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            "order": 19,
            "type": "heading",
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            "text": "Investments",
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            "order": 20,
            "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, 2023:"
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            "id": "p36.9",
            "order": 21,
            "type": "table",
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                "r": 552.48,
                "b": 107.76
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            "text": "",
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                    "bbox": {
                        "l": 110.22,
                        "t": 171.153325,
                        "r": 176.659852,
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                    "text": "Investment Type",
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                        "column_header": true,
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                    "order": 23,
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                    "bbox": {
                        "l": 285.54,
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                    "text": "Total",
                    "attrs": {
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                        "col": 1,
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                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
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                    "bbox": {
                        "l": 355.319176,
                        "t": 171.153325,
                        "r": 384.261184,
                        "b": 161.12372200000004
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                    "text": "Level 1",
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
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                {
                    "id": "p36.9.4",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 429.473956,
                        "t": 171.153325,
                        "r": 458.415965,
                        "b": 161.12372200000004
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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": "p36.9.5",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 503.689059,
                        "t": 171.153325,
                        "r": 532.631067,
                        "b": 161.12372200000004
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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": "p36.9.6",
                    "order": 27,
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                    "bbox": {
                        "l": 110.219639,
                        "t": 158.67294000000004,
                        "r": 208.600499,
                        "b": 148.64333599999998
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                    "text": "Exchange Traded Funds",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p36.9.7",
                    "order": 28,
                    "type": "table_cell",
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                        "l": 278.918973,
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                        "r": 323.820231,
                        "b": 148.64333599999998
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                        "colspan": 1,
                        "bbox_refit": true
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                        "r": 398.066845,
                        "b": 148.64333599999998
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                    "text": "$ 14,231,285",
                    "attrs": {
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                        "col": 2,
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                        "colspan": 1,
                        "bbox_refit": true
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                    "bbox": {
                        "l": 374.496,
                        "t": 159.984,
                        "r": 463.488,
                        "b": 146.928
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                    "text": "$ -",
                    "attrs": {
                        "row": 1,
                        "col": 3,
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                        "colspan": 1
                    }
                },
                {
                    "id": "p36.9.10",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 463.488,
                        "t": 159.984,
                        "r": 552.48,
                        "b": 146.928
                    },
                    "text": "$ -",
                    "attrs": {
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                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
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                        "l": 110.219639,
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                    "text": "Corporate Bonds",
                    "attrs": {
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                        "l": 283.870788,
                        "t": 146.25276799999995,
                        "r": 323.814829,
                        "b": 136.223164
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                    "text": "3,711,918",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
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                        "t": 146.928,
                        "r": 374.496,
                        "b": 133.872
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
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                {
                    "id": "p36.9.14",
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                        "l": 432.338807,
                        "t": 146.25276799999995,
                        "r": 472.261239,
                        "b": 136.223164
                    },
                    "text": "3,711,918",
                    "attrs": {
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                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
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                    "bbox": {
                        "l": 463.488,
                        "t": 146.928,
                        "r": 552.48,
                        "b": 133.872
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                    "text": "-",
                    "attrs": {
                        "row": 2,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
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                {
                    "id": "p36.9.16",
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                        "l": 110.219639,
                        "t": 133.772382,
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                    "text": "Government Bonds",
                    "attrs": {
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                {
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                        "l": 283.850081,
                        "t": 133.772382,
                        "r": 323.810327,
                        "b": 123.74277800000004
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                    "text": "2,295,247",
                    "attrs": {
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                        "col": 1,
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                        "colspan": 1,
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                        "r": 374.496,
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                    "text": "-",
                    "attrs": {
                        "row": 3,
                        "col": 2,
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                        "colspan": 1
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                    "id": "p36.9.19",
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                        "t": 133.772382,
                        "r": 472.261239,
                        "b": 123.74277800000004
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                    "text": "2,295,247",
                    "attrs": {
                        "row": 3,
                        "col": 3,
                        "rowspan": 1,
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                        "l": 463.488,
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                        "r": 552.48,
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                        "l": 135.059744,
                        "t": 120.93251199999997,
                        "r": 155.119097,
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                    "text": "Total",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                {
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                    "text": "$ 6,007,165",
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