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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2020",
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            "text": "NOTE 10 – OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (Continued)",
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            "text": "OPEB plan fiduciary net position – Detailed information about the KTRS OPEB plans' fiduciary net position is available in the separately issued KTRS financial report."
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                    "text": "KERS",
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                    "text": "Total",
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                    "text": "$ 6,603,174",
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                    "text": "Actuarially determined pension expense",
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            "text": "NOTE 11 – COMMITMENTS AND CONTINGENCIES",
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            "text": "The University is a party to various lawsuits and other claims in the ordinary course of business. University officials are of the opinion, based upon the advice of legal counsel, that the ultimate resolution of these matters will not have a material effect on the financial statements of the University."
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            "text": "The University receives financial assistance from federal and state agencies in the form of grants and awards. The expenditure of funds received from these programs generally requires compliance with terms and conditions specified in the grant agreements and are subject to audit by the grantor agencies. Any disallowed claims resulting from such audit could become a liability of the applicable fund."
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            "type": "heading",
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            "text": "NOTE 12 – RISK MANAGEMENT",
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            "text": "The University is exposed to various risks of loss from torts; theft of, damage to, destruction of assets; business interruption; employee injuries and illnesses; natural disasters; and employee health and accident benefits. Commercial insurance coverage is purchased for claims arising from these risks. Settled claims have not exceeded this commercial coverage in any of the three preceding years. As a sovereign entity of the Commonwealth of Kentucky, the Kentucky Board of Claims handles tort claims on behalf of the University."
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            "text": "During fiscal year 2020, the University started a self-insurance program for employee's health insurance. Under this plan, the University pays premiums based on estimated claims. The University pays approximately 62% of the expenses of the plan for permanent full-time employees and their families. Expenses incurred to cover claims paid by the University under the plan for year ended June 30, 2020 totaled $2,227,653. Administrative fees incurred for the year ended June 30, 2020 was $97,475."
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            "text": "Changes in the liability for self-insurance at June 30, 2020 are as follows:"
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                    "text": "Liability – beginning of year",
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                {
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                    "text": "$-",
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                    "text": "Accruals for current year claims and changes in estimate",
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                {
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                    "text": "Claims paid",
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                    "text": "2,100,440",
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            "text": "(Continued)"
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