{ "document_id": 16540, "page": 27, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16651, "item_count": 26, "counts_by_type": { "footer": 2, "header": 1, "heading": 2, "list": 1, "list_item": 3, "table": 1, "table_cell": 12, "text": 4 }, "build_ms": 3, "items": [ { "id": "p27.1", "order": 1, "type": "header", "bbox": { "l": 215.52, "t": 763.68, "r": 395.76, "b": 728.4 }, "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2019", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p27.2", "order": 2, "type": "heading", "bbox": { "l": 68.64, "t": 693.36, "r": 534.96, "b": 679.92 }, "text": "NOTE 1 – ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p27.3", "order": 3, "type": "list", "bbox": { "l": 91.92, "t": 669.6452400000001, "r": 536.64, "b": 517.92 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p27.3.1", "order": 4, "type": "list_item", "bbox": { "l": 92.4, "t": 669.6452400000001, "r": 536.64, "b": 598.08 }, "text": "GASB Statement 89, Accounting for Interest Cost Incurred Before the End of a Construction Period. This statement requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred. As a result, interest cost incurred will not be included in the historical cost of a capital asset. It is effective for periods beginning after December 15, 2019. The University will implement this statement during its fiscal year ending June 30, 2021." }, { "id": "p27.3.2", "order": 5, "type": "list_item", "bbox": { "l": 92.4, "t": 588.50112, "r": 529.44, "b": 563.52 }, "text": "GASB Statement 90, Majority Equity Interest. This statement requires that majority equity interests be reported as an investment. It is effective for the fiscal year ending June 30, 2020." }, { "id": "p27.3.3", "order": 6, "type": "list_item", "bbox": { "l": 91.92, "t": 553.21284, "r": 527.76, "b": 517.92 }, "text": "GASB Statement 91, Conduit Debt Obligations. This statement requires a single method of reporting conduit debt obligations by issuers. It is effective for the fiscal year ending June 30, 2022." } ] }, { "id": "p27.4", "order": 7, "type": "text", "bbox": { "l": 74.16, "t": 506.64, "r": 535.92, "b": 482.4 }, "text": "The University's management has not yet determined the effect these statements will have on the University's financial statements." }, { "id": "p27.5", "order": 8, "type": "heading", "bbox": { "l": 68.88, "t": 461.04, "r": 356.4, "b": 448.56 }, "text": "NOTE 2 - CASH, CASH EQUIVALENTS, AND INVESTMENTS", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p27.6", "order": 9, "type": "text", "bbox": { "l": 68.4, "t": 437.52, "r": 541.2, "b": 412.8 }, "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." }, { "id": "p27.7", "order": 10, "type": "text", "bbox": { "l": 68.64, "t": 403.2, "r": 541.68, "b": 379.2 }, "text": "At June 30, 2019, the University had petty cash funds totaling zero, and deposits as reflected by bank balances as follows:" }, { "id": "p27.8", "order": 11, "type": "table", "bbox": { "l": 86.16, "t": 367.92, "r": 528.24, "b": 216.72 }, "text": "", "attrs": { "block_label": "table", "n_rows": 6, "n_cols": 2, "integrity": { "cells_checked": 10, "cells_flagged": 0 } }, "children": [ { "id": "p27.8.1", "order": 12, "type": "table_cell", "bbox": { "l": 86.16, "t": 367.92, "r": 307.2, "b": 342.72 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 } }, { "id": "p27.8.2", "order": 13, "type": "table_cell", "bbox": { "l": 479.52336, "t": 366.54756, "r": 501.61464, "b": 357.33456 }, "text": "2019", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p27.8.3", "order": 14, "type": "table_cell", "bbox": { "l": 89.99772, "t": 343.50756, "r": 209.55756, "b": 334.29456 }, "text": "Insured, commercial banks", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p27.8.4", "order": 15, "type": "table_cell", "bbox": { "l": 485.87784, "t": 343.50756, "r": 521.885232, "b": 334.29456 }, "text": "$ 250,000", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p27.8.5", "order": 16, "type": "table_cell", "bbox": { "l": 90.00768, "t": 320.46012, "r": 322.302768, "b": 299.84292 }, "text": "Insured, commercial banks; collateral held by\\npledging institution's agent in the University's name", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p27.8.6", "order": 17, "type": "table_cell", "bbox": { "l": 485.8878, "t": 309.05592, "r": 521.895192, "b": 299.84292 }, "text": "138,783", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p27.8.7", "order": 18, "type": "table_cell", "bbox": { "l": 90.01764, "t": 286.00848, "r": 313.47522, "b": 276.79548 }, "text": "Uninsured and uncollateralized, commercial banks", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p27.8.8", "order": 19, "type": "table_cell", "bbox": { "l": 485.89776, "t": 286.00848, "r": 521.905152, "b": 276.79548 }, "text": "941,670", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p27.8.9", "order": 20, "type": "table_cell", "bbox": { "l": 90.01764, "t": 262.96104, "r": 346.7964, "b": 242.37828000000002 }, "text": "Maintained by Commonwealth of Kentucky, collateral held\\nby the Commonwealth in the Commonwealth's name", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p27.8.10", "order": 21, "type": "table_cell", "bbox": { "l": 477.35436, "t": 251.59127999999998, "r": 521.882532, "b": 242.37828000000002 }, "text": "1,540,871", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p27.8.11", "order": 22, "type": "table_cell", "bbox": { "l": 86.16, "t": 241.92, "r": 307.2, "b": 216.72 }, "text": "", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1 } }, { "id": "p27.8.12", "order": 23, "type": "table_cell", "bbox": { "l": 477.47388, "t": 228.55128000000002, "r": 521.89548, "b": 219.33828000000005 }, "text": "$ 2,871,324", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } } ] }, { "id": "p27.9", "order": 24, "type": "text", "bbox": { "l": 69.84, "t": 207.84, "r": 541.44, "b": 172.08 }, "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, 2019, the University had no cash and cash equivalents that are restricted for capital expenditures." }, { "id": "p27.10", "order": 25, "type": "footer", "bbox": { "l": 278.64, "t": 70.56, "r": 333.12, "b": 58.08 }, "text": "(Continued)", "attrs": { "block_label": "footer" } }, { "id": "p27.11", "order": 26, "type": "footer", "bbox": { "l": 524.64, "t": 47.04, "r": 538.8, "b": 36 }, "text": "25.", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }