Assets and deferred outflows: As of June 30, 2016, total assets amounted to $126.8 million. Of this amount, investment in capital assets (net of depreciation) of $75.1 million, or 63.8% of total assets, represented the largest asset class. Investments amounted to $15.3 million or 13.0% of total assets. During the year, total assets increased by $2.5 million, primarily due to increases in deferred outflows of resources related to pension funding.

Liabilities and deferred inflows: As of June 30, 2016, total liabilities amounted to 118.4 million. Net pension liabilities amounted to 93.3 million. The University's proportion of the net pension liability of the Kentucky Employees Retirement System and the Kentucky Teachers' Retirement System was based on a projection of the University's long-term share of contributions to the pension plans relative to the projected contributions of all participating universities, actuarially determined. Long-term debt includes bonds payable for housing and dining system and energy-related equipment and technology equipment purchased under a Master Lease Agreement. During the year, total liabilities increased by 5.6 million, primarily due to increases in deferred inflows of resources related to pension funding.