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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": "Recent Accounting Pronouncements"
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            "text": "In February 2015, the GASB approved Statement 72, Fair Value Measurement and Application. This statement provides guidance for determining a fair value of measurement for financial report purposes and guidance for applying fair value to certain investments and disclosures related to all fair value measurements. Governments will be required to use valuation techniques that are appropriate under the circumstances and for which sufficient data are available to measure fair value. The techniques should be consistent with one or more of the following approaches: the market approach, the cost approach, or the income approach. This statement establishes a three-leveled hierarchy of inputs to valuation techniques used to measure fair value. Investments will generally be required to be measured at fair value. This statement also requires disclosures to be made about fair value measurements, the level of fair value hierarchy, and valuation techniques. The provisions of this statement are effective for fiscal years beginning after June 15, 2015. KCTCS is currently evaluating the effects of this statement on its financial statements."
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            "text": "2. Cash, Cash Equivalents, and Investments",
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            "text": "The statement of net position 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, 2015 and 2014, the University had petty cash funds totaling zero, and deposits as reflected by bank balances as follows:"
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                    "text": "2015",
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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 position and the above bank balances represented items in transit. At June 30, 2015 and 2014, the University had no cash and cash equivalents that are restricted for capital expenditures."
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