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            "text": "KENTUCKY STATE UNIVERSITY",
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            "text": "Notes to the Financial Statements, continued",
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            "text": "1. Organization and Summary of Significant Accounting Policies, continued",
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            "text": "Reclassifications"
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            "text": "Certain reclassifications have been made to 2011 amounts in order to make them comparable with the 2012 presentation."
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            "text": "2. Cash, Cash Equivalents, and Investments",
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            "text": "The statement of net assets classification \"cash and cash equivalents\" includes all readily available sources of cash such as petty cash, demand deposits, certificates of deposit and temporary investments in marketable securities with original maturities less than three months."
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            "text": "At June 30, 2012 and 2011 the University had petty cash funds totaling zero, and deposits as reflected by bank balances as follows:"
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                    "text": "Insured, commercial banks",
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                    "text": "$ 250,000",
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                    "text": "Uninsured, commercial banks; collateral held by pledging institution's agent in the University's name",
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                    "text": "Maintained by Commonwealth of Kentucky, collateral held by the Commonwealth in the Commonwealth's name",
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            "text": "The difference in the cash carrying amount per the statement of net assets and the above bank balances represented items in transit."
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            "text": "At June 30, 2012 and 2011, the University had no cash and cash equivalents that are restricted for capital expenditures."
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