{
    "document_id": 15043,
    "page": 164,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 270,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 15159,
    "item_count": 55,
    "counts_by_type": {
        "footer": 2,
        "table": 1,
        "table_cell": 48,
        "text": 3,
        "title": 1
    },
    "build_ms": 1,
    "items": [
        {
            "id": "p164.1",
            "order": 1,
            "type": "title",
            "bbox": {
                "l": 174.48,
                "t": 747.6,
                "r": 424.8,
                "b": 681.36
            },
            "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF THE UNIVERSITY'S (KSU)\nPROPORTIONATE SHARE OF THE NET OPEB LIABILITY\nKENTUCKY EMPLOYEES RETIREMENT SYSTEM\nJune 30, 2020\n(Amounts in thousands)",
            "attrs": {
                "block_label": "doc_title"
            },
            "level": 2
        },
        {
            "id": "p164.2",
            "order": 2,
            "type": "table",
            "bbox": {
                "l": 81.36,
                "t": 668.64,
                "r": 521.52,
                "b": 443.52
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 12,
                "n_cols": 4,
                "integrity": {
                    "skipped": "no_text_layer"
                }
            },
            "children": [
                {
                    "id": "p164.2.1",
                    "order": 3,
                    "type": "table_cell",
                    "bbox": {
                        "l": 81.36,
                        "t": 668.64,
                        "r": 191.4,
                        "b": 649.88
                    },
                    "text": "Non-hazardous",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p164.2.2",
                    "order": 4,
                    "type": "table_cell",
                    "bbox": {
                        "l": 191.4,
                        "t": 668.64,
                        "r": 301.44,
                        "b": 649.88
                    },
                    "text": "2020",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p164.2.3",
                    "order": 5,
                    "type": "table_cell",
                    "bbox": {
                        "l": 301.44,
                        "t": 668.64,
                        "r": 411.48,
                        "b": 649.88
                    },
                    "text": "2019",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p164.2.4",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 411.48,
                        "t": 668.64,
                        "r": 521.52,
                        "b": 649.88
                    },
                    "text": "2018",
                    "attrs": {
                        "row": 0,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p164.2.5",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 81.36,
                        "t": 649.88,
                        "r": 191.4,
                        "b": 631.12
                    },
                    "text": "KSU's proportion of the net OPEB liability",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.6",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 191.4,
                        "t": 649.88,
                        "r": 301.44,
                        "b": 631.12
                    },
                    "text": "$ 6,622",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.7",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 301.44,
                        "t": 649.88,
                        "r": 411.48,
                        "b": 631.12
                    },
                    "text": "$ 5,398",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.8",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 411.48,
                        "t": 649.88,
                        "r": 521.52,
                        "b": 631.12
                    },
                    "text": "$ 6,178",
                    "attrs": {
                        "row": 1,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.9",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 81.36,
                        "t": 631.12,
                        "r": 191.4,
                        "b": 612.36
                    },
                    "text": "KSU's proportionate share of the net OPEB liability",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.10",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 191.4,
                        "t": 631.12,
                        "r": 301.44,
                        "b": 612.36
                    },
                    "text": "0.30%",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.11",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 301.44,
                        "t": 631.12,
                        "r": 411.48,
                        "b": 612.36
                    },
                    "text": "0.23%",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.12",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 411.48,
                        "t": 631.12,
                        "r": 521.52,
                        "b": 612.36
                    },
                    "text": "0.24%",
                    "attrs": {
                        "row": 2,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.13",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 81.36,
                        "t": 612.36,
                        "r": 191.4,
                        "b": 593.6
                    },
                    "text": "KSU's covered payroll",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.14",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 191.4,
                        "t": 612.36,
                        "r": 301.44,
                        "b": 593.6
                    },
                    "text": "$ 4,358",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.15",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 301.44,
                        "t": 612.36,
                        "r": 411.48,
                        "b": 593.6
                    },
                    "text": "$ 3,583",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.16",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 411.48,
                        "t": 612.36,
                        "r": 521.52,
                        "b": 593.6
                    },
                    "text": "$ 3,888",
                    "attrs": {
                        "row": 3,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.17",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 81.36,
                        "t": 593.6,
                        "r": 191.4,
                        "b": 574.84
                    },
                    "text": "KSU's proportionate share of the net OPEB liability as a share of its covered payroll",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.18",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 191.4,
                        "t": 593.6,
                        "r": 301.44,
                        "b": 574.84
                    },
                    "text": "151.95%",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.19",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 301.44,
                        "t": 593.6,
                        "r": 411.48,
                        "b": 574.84
                    },
                    "text": "150.66%",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.20",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 411.48,
                        "t": 593.6,
                        "r": 521.52,
                        "b": 574.84
                    },
                    "text": "158.90%",
                    "attrs": {
                        "row": 4,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.21",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 81.36,
                        "t": 574.84,
                        "r": 191.4,
                        "b": 556.08
                    },
                    "text": "Plan fiduciary net position as a percentage of total OPEB liability",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.22",
                    "order": 24,
                    "type": "table_cell",
                    "bbox": {
                        "l": 191.4,
                        "t": 574.84,
                        "r": 301.44,
                        "b": 556.08
                    },
                    "text": "30.92%",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.23",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 301.44,
                        "t": 574.84,
                        "r": 411.48,
                        "b": 556.08
                    },
                    "text": "27.32%",
                    "attrs": {
                        "row": 5,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.24",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 411.48,
                        "t": 574.84,
                        "r": 521.52,
                        "b": 556.08
                    },
                    "text": "24.40%",
                    "attrs": {
                        "row": 5,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.25",
                    "order": 27,
                    "type": "table_cell",
                    "bbox": {
                        "l": 81.36,
                        "t": 556.08,
                        "r": 191.4,
                        "b": 537.32
                    },
                    "text": "Hazardous",
                    "attrs": {
                        "row": 6,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.26",
                    "order": 28,
                    "type": "table_cell",
                    "bbox": {
                        "l": 191.4,
                        "t": 556.08,
                        "r": 301.44,
                        "b": 537.32
                    },
                    "text": "2020",
                    "attrs": {
                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.27",
                    "order": 29,
                    "type": "table_cell",
                    "bbox": {
                        "l": 301.44,
                        "t": 556.08,
                        "r": 411.48,
                        "b": 537.32
                    },
                    "text": "2019",
                    "attrs": {
                        "row": 6,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.28",
                    "order": 30,
                    "type": "table_cell",
                    "bbox": {
                        "l": 411.48,
                        "t": 556.08,
                        "r": 521.52,
                        "b": 537.32
                    },
                    "text": "2018",
                    "attrs": {
                        "row": 6,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.29",
                    "order": 31,
                    "type": "table_cell",
                    "bbox": {
                        "l": 81.36,
                        "t": 537.32,
                        "r": 191.4,
                        "b": 518.56
                    },
                    "text": "KSU's proportion of the net OPEB liability",
                    "attrs": {
                        "row": 7,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.30",
                    "order": 32,
                    "type": "table_cell",
                    "bbox": {
                        "l": 191.4,
                        "t": 537.32,
                        "r": 301.44,
                        "b": 518.56
                    },
                    "text": "$ (19)",
                    "attrs": {
                        "row": 7,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.31",
                    "order": 33,
                    "type": "table_cell",
                    "bbox": {
                        "l": 301.44,
                        "t": 537.32,
                        "r": 411.48,
                        "b": 518.56
                    },
                    "text": "$ (62)",
                    "attrs": {
                        "row": 7,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.32",
                    "order": 34,
                    "type": "table_cell",
                    "bbox": {
                        "l": 411.48,
                        "t": 537.32,
                        "r": 521.52,
                        "b": 518.56
                    },
                    "text": "$ 3",
                    "attrs": {
                        "row": 7,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.33",
                    "order": 35,
                    "type": "table_cell",
                    "bbox": {
                        "l": 81.36,
                        "t": 518.56,
                        "r": 191.4,
                        "b": 499.8
                    },
                    "text": "KSU's proportionate share of the net OPEB liability",
                    "attrs": {
                        "row": 8,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.34",
                    "order": 36,
                    "type": "table_cell",
                    "bbox": {
                        "l": 191.4,
                        "t": 518.56,
                        "r": 301.44,
                        "b": 499.8
                    },
                    "text": "0.07%",
                    "attrs": {
                        "row": 8,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.35",
                    "order": 37,
                    "type": "table_cell",
                    "bbox": {
                        "l": 301.44,
                        "t": 518.56,
                        "r": 411.48,
                        "b": 499.8
                    },
                    "text": "0.19%",
                    "attrs": {
                        "row": 8,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.36",
                    "order": 38,
                    "type": "table_cell",
                    "bbox": {
                        "l": 411.48,
                        "t": 518.56,
                        "r": 521.52,
                        "b": 499.8
                    },
                    "text": "0.05%",
                    "attrs": {
                        "row": 8,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.37",
                    "order": 39,
                    "type": "table_cell",
                    "bbox": {
                        "l": 81.36,
                        "t": 499.8,
                        "r": 191.4,
                        "b": 481.04
                    },
                    "text": "KSU's covered payroll",
                    "attrs": {
                        "row": 9,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.38",
                    "order": 40,
                    "type": "table_cell",
                    "bbox": {
                        "l": 191.4,
                        "t": 499.8,
                        "r": 301.44,
                        "b": 481.04
                    },
                    "text": "$ 39",
                    "attrs": {
                        "row": 9,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.39",
                    "order": 41,
                    "type": "table_cell",
                    "bbox": {
                        "l": 301.44,
                        "t": 499.8,
                        "r": 411.48,
                        "b": 481.04
                    },
                    "text": "$ 61",
                    "attrs": {
                        "row": 9,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.40",
                    "order": 42,
                    "type": "table_cell",
                    "bbox": {
                        "l": 411.48,
                        "t": 499.8,
                        "r": 521.52,
                        "b": 481.04
                    },
                    "text": "$ 79",
                    "attrs": {
                        "row": 9,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.41",
                    "order": 43,
                    "type": "table_cell",
                    "bbox": {
                        "l": 81.36,
                        "t": 481.04,
                        "r": 191.4,
                        "b": 462.28
                    },
                    "text": "KSU's proportionate share of the net OPEB liability as a share of its covered payroll",
                    "attrs": {
                        "row": 10,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.42",
                    "order": 44,
                    "type": "table_cell",
                    "bbox": {
                        "l": 191.4,
                        "t": 481.04,
                        "r": 301.44,
                        "b": 462.28
                    },
                    "text": "(48.72)%",
                    "attrs": {
                        "row": 10,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.43",
                    "order": 45,
                    "type": "table_cell",
                    "bbox": {
                        "l": 301.44,
                        "t": 481.04,
                        "r": 411.48,
                        "b": 462.28
                    },
                    "text": "(101.64)%",
                    "attrs": {
                        "row": 10,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.44",
                    "order": 46,
                    "type": "table_cell",
                    "bbox": {
                        "l": 411.48,
                        "t": 481.04,
                        "r": 521.52,
                        "b": 462.28
                    },
                    "text": "3.80%",
                    "attrs": {
                        "row": 10,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.45",
                    "order": 47,
                    "type": "table_cell",
                    "bbox": {
                        "l": 81.36,
                        "t": 462.28,
                        "r": 191.4,
                        "b": 443.52
                    },
                    "text": "Plan fiduciary net position as a percentage of total OPEB liability",
                    "attrs": {
                        "row": 11,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.46",
                    "order": 48,
                    "type": "table_cell",
                    "bbox": {
                        "l": 191.4,
                        "t": 462.28,
                        "r": 301.44,
                        "b": 443.52
                    },
                    "text": "105.29%",
                    "attrs": {
                        "row": 11,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.47",
                    "order": 49,
                    "type": "table_cell",
                    "bbox": {
                        "l": 301.44,
                        "t": 462.28,
                        "r": 411.48,
                        "b": 443.52
                    },
                    "text": "106.83%",
                    "attrs": {
                        "row": 11,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p164.2.48",
                    "order": 50,
                    "type": "table_cell",
                    "bbox": {
                        "l": 411.48,
                        "t": 462.28,
                        "r": 521.52,
                        "b": 443.52
                    },
                    "text": "98.80%",
                    "attrs": {
                        "row": 11,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                }
            ]
        },
        {
            "id": "p164.3",
            "order": 51,
            "type": "text",
            "bbox": {
                "l": 83.52,
                "t": 426.24,
                "r": 305.28,
                "b": 414.48
            },
            "text": "Note: This table represents data that is one year in arrears."
        },
        {
            "id": "p164.4",
            "order": 52,
            "type": "text",
            "bbox": {
                "l": 83.28,
                "t": 407.04,
                "r": 522.24,
                "b": 270.48
            },
            "text": "Changes in assumptions: For fiscal year 2020, the discount rate was changed from 5.86% to 5.73% for non-hazardous and from 5.88% to 5.66% for hazardous. In addition, the KERS Board of Trustees adopted new actuarial assumptions based on an actuarial experience study for the period ending June 30, 2018. Key assumptions include replacing the base retiree mortality tables were replaced with a KERS-specific mortality table developed using the actual mortality experience of non-disabled retirees in KERS. Mortality tables for disable retirees and active members were updated with Public Retirement Mortality tables. Termination rates and rates of disability incidence were increased. Retirement rates were decreased slightly for members with participation date prior to July 1, 2003. For members with participation date on or after July 1, 2003, retirement rates were set equal to 80% of the retirement rates applicable for the pre-July 1, 2003 participants for ages below 65. For fiscal year 2019, the discount rate used to measure the total Non-hazardous OPEB liability was 5.86%, which was reduced from the 6.90% discount rate used in the prior year. The discount rate used to measure the total Hazardous OPEB liability was 5.88%, which was increased from the 5.87% discount rate used in the prior year. For fiscal year 2018, the assumed investment rate of return was changed from 7.50% to 6.25%. The inflation assumption was changed from 3.25% to 2.30%. The payroll growth assumption was changed from 4.00% to 0.00%."
        },
        {
            "id": "p164.5",
            "order": 53,
            "type": "text",
            "bbox": {
                "l": 83.76,
                "t": 263.52,
                "r": 522.96,
                "b": 222
            },
            "text": "Changes in benefit terms: However, during the 2018 legislative session, House Bill 185 was enacted, which updated the benefit provisions for active members who die in the line of duty. The system shall now pay 100% of the insurance premium for spouses and children of all active members who die in the line of duty. The total OPEB liability as of June 30, 2018, is determined using these updated benefit provisions."
        },
        {
            "id": "p164.6",
            "order": 54,
            "type": "footer",
            "bbox": {
                "l": 506.4,
                "t": 83.04,
                "r": 521.04,
                "b": 72
            },
            "text": "70.",
            "attrs": {
                "block_label": "number"
            }
        },
        {
            "id": "p164.7",
            "order": 55,
            "type": "footer",
            "bbox": {
                "l": 258.72,
                "t": 47.28,
                "r": 352.08,
                "b": 36.96
            },
            "text": "Page 164 of 178",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}