{
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    "page": 478,
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    "source_run_id": 15242,
    "item_count": 37,
    "counts_by_type": {
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        "heading": 3,
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        "table_cell": 21,
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    "items": [
        {
            "id": "p478.1",
            "order": 1,
            "type": "title",
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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2020",
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            "level": 2
        },
        {
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            "type": "heading",
            "bbox": {
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            },
            "text": "NOTE 9 – DEFINED BENEFIT PENSION PLANS (Continued)",
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            },
            "level": 3
        },
        {
            "id": "p478.3",
            "order": 3,
            "type": "text",
            "bbox": {
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            },
            "text": "Sensitivity of the University's proportionate share of the net pension liability to changes in the discount rate - The following table presents the net pension liability of the University as of June 30, 2020, calculated using the discount rate of 7.50%, as well as what the University's net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.50%) or 1-percentage-point higher (8.50%) than the current rate:"
        },
        {
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            "order": 4,
            "type": "table",
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                "b": 425.76
            },
            "text": "",
            "attrs": {
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                "n_cols": 4,
                "integrity": {
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                    "cells_flagged": 1,
                    "flags": [
                        {
                            "row": 3,
                            "col": 1,
                            "coverage": 0,
                            "text": "KERS Hazardous/Non-hazardous"
                        }
                    ]
                }
            },
            "children": [
                {
                    "id": "p478.4.1",
                    "order": 5,
                    "type": "table_cell",
                    "bbox": {
                        "l": 73.2,
                        "t": 600.72,
                        "r": 188.28,
                        "b": 581.28
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 0,
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                    }
                },
                {
                    "id": "p478.4.2",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 307.25,
                        "t": 598.61128,
                        "r": 349.94852,
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                    },
                    "text": "1% Decrease (6.50%)",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p478.4.3",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 375.67,
                        "t": 598.61128,
                        "r": 434.42672,
                        "b": 566.35828
                    },
                    "text": "Current Discount Rate (7.50%)",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p478.4.4",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 480.46,
                        "t": 598.61128,
                        "r": 518.71636,
                        "b": 566.35828
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                    "text": "1% Increase (8.50%)",
                    "attrs": {
                        "row": 0,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p478.4.5",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90.024,
                        "t": 564.05128,
                        "r": 232.27488,
                        "b": 543.43828
                    },
                    "text": "Proportionate share of the Collective Net Pension Liability",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p478.4.6",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 308.09,
                        "t": 552.65128,
                        "r": 358.11908,
                        "b": 543.43828
                    },
                    "text": "$ 28,273,635",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p478.4.7",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 394.63,
                        "t": 552.65128,
                        "r": 444.65908,
                        "b": 543.43828
                    },
                    "text": "$ 22,158,930",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p478.4.8",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 469.78,
                        "t": 552.65128,
                        "r": 519.6796,
                        "b": 543.43828
                    },
                    "text": "$ 16,984,188",
                    "attrs": {
                        "row": 1,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p478.4.9",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 72.024,
                        "t": 529.58128,
                        "r": 232.13888,
                        "b": 520.36828
                    },
                    "text": "Summary Pension Plan Information:",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 4,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p478.4.10",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 73.2,
                        "t": 542.4,
                        "r": 188.28,
                        "b": 522.96
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                    "text": "",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p478.4.11",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 188.28,
                        "t": 542.4,
                        "r": 303.36,
                        "b": 522.96
                    },
                    "text": "KERS Hazardous/Non-hazardous",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p478.4.12",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 396.31,
                        "t": 495.14128,
                        "r": 422.9794,
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                    "text": "KTRS",
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                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p478.4.13",
                    "order": 17,
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                    "text": "Total",
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                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p478.4.14",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
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                        "t": 483.62128,
                        "r": 153.27772,
                        "b": 474.40828
                    },
                    "text": "June 30, 2020",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p478.4.15",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 188.28,
                        "t": 522.96,
                        "r": 303.36,
                        "b": 503.52
                    },
                    "text": "",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p478.4.16",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 303.36,
                        "t": 522.96,
                        "r": 418.44,
                        "b": 503.52
                    },
                    "text": "",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p478.4.17",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 418.44,
                        "t": 522.96,
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                    "text": "",
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                {
                    "id": "p478.4.18",
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                    "bbox": {
                        "l": 90.024,
                        "t": 472.10128,
                        "r": 226.04772,
                        "b": 428.32828
                    },
                    "text": "Net pension liability\nDeferred outflows of resources\nDeferred inflows of resources\nPension expense (income)",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
                    "id": "p478.4.19",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 308.09,
                        "t": 472.10128,
                        "r": 358.12496,
                        "b": 428.32828
                    },
                    "text": "$ 42,075,248\n8,613,484\n902,920\n6,697,927",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
                    "id": "p478.4.20",
                    "order": 24,
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                    },
                    "text": "$ 22,158,930\n6,570,833\n23,386,238\n(11,551,057).",
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                        "row": 5,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
                    "id": "p478.4.21",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 480.94,
                        "t": 472.10128,
                        "r": 532.34452,
                        "b": 428.32828
                    },
                    "text": "$ 64,234,178\n15,184,317\n24,289,158\n(4,853,130)",
                    "attrs": {
                        "row": 5,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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            ]
        },
        {
            "id": "p478.5",
            "order": 26,
            "type": "heading",
            "bbox": {
                "l": 69.6,
                "t": 406.08,
                "r": 386.4,
                "b": 392.64
            },
            "text": "NOTE 10 - OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p478.6",
            "order": 27,
            "type": "text",
            "bbox": {
                "l": 68.88,
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                "r": 536.16,
                "b": 334.56
            },
            "text": "In addition to the pension plans disclosed in Note 9, the University's employees participate in either the Kentucky Teachers Retirement System (KTRS) OPEB Plan or the Kentucky Employees Retirement System (KERS) OPEB Plan depending on the retirement plan in which they participate. Each OPEB plan is described in detail below."
        },
        {
            "id": "p478.7",
            "order": 28,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 324.96,
                "r": 359.76,
                "b": 312.24
            },
            "text": "Kentucky Employees Retirement System (KERS) OPEB Plan",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p478.8",
            "order": 29,
            "type": "text",
            "bbox": {
                "l": 68.64,
                "t": 302.4,
                "r": 536.64,
                "b": 253.92
            },
            "text": "Plan Description: The KERS OPEB Plan is a cost-sharing multiple-employer defined benefit OPEB plan, which was available to University employees hired prior to January 1, 2014. This plan provides medical insurance for eligible retirees and is administered by Kentucky Retirement System (KRS) who publishes a financial report located at https://kyret.ky.gov.",
            "children": [
                {
                    "id": "p478.8.1",
                    "order": 30,
                    "type": "link",
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                        "r": 280.47,
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                    "text": "https://kyret.ky.gov.",
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                        "uri": "https://kyret.ky.gov/",
                        "action_type": "/URI"
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            ]
        },
        {
            "id": "p478.9",
            "order": 31,
            "type": "text",
            "bbox": {
                "l": 69.6,
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            "text": "OPEB Benefits Provided: The information below summarizes the major other postemployment retirement benefit provisions of KERS Non-Hazardous and Hazardous plans. It is not intended to be, nor should it be interpreted as, a complete statement of all benefit provisions:"
        },
        {
            "id": "p478.10",
            "order": 32,
            "type": "text",
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                "b": 185.76
            },
            "text": "Insurance Tier 1: Participation began before 7/1/2003"
        },
        {
            "id": "p478.11",
            "order": 33,
            "type": "text",
            "bbox": {
                "l": 69.84,
                "t": 175.68,
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                "b": 162.72
            },
            "text": "Benefit Eligibility: Recipient of a retirement allowance"
        },
        {
            "id": "p478.12",
            "order": 34,
            "type": "text",
            "bbox": {
                "l": 69.6,
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                "r": 541.44,
                "b": 116.4
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            "text": "Benefit: The percentage of member premiums paid by the retirement system are dependent on the number of years of service. Benefits also include duty disability retirements, duty death in service, non-duty death in service and surviving spouse of a retiree."
        },
        {
            "id": "p478.13",
            "order": 35,
            "type": "footer",
            "bbox": {
                "l": 278.64,
                "t": 70.32,
                "r": 332.88,
                "b": 57.84
            },
            "text": "(Continued)",
            "attrs": {
                "block_label": "footer"
            }
        },
        {
            "id": "p478.14",
            "order": 36,
            "type": "footer",
            "bbox": {
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                "b": 36.96
            },
            "text": "Page 478 of 649",
            "attrs": {
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        {
            "id": "p478.15",
            "order": 37,
            "type": "footer",
            "bbox": {
                "l": 524.64,
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                "r": 539.52,
                "b": 35.76
            },
            "text": "27.",
            "attrs": {
                "block_label": "number"
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        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
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}