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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2020",
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            "text": "NOTE 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 and demand deposits."
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            "text": "At June 30, 2020, the University had petty cash funds totaling zero, and deposits as reflected by bank balances as follows:"
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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 balances represented items in transit. At June 30, 2020, the University had no cash and cash equivalents that are restricted for capital expenditures."
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