{ "document_id": 16528, "page": 70, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16639, "item_count": 28, "counts_by_type": { "footer": 1, "heading": 4, "table": 1, "table_cell": 17, "text": 4, "title": 1 }, "build_ms": 5, "items": [ { "id": "p70.1", "order": 1, "type": "title", "bbox": { "l": 206.4, "t": 756.24, "r": 405.6, "b": 717.6 }, "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2024", "attrs": { "block_label": "doc_title" }, "level": 2 }, { "id": "p70.2", "order": 2, "type": "heading", "bbox": { "l": 51.84, "t": 674.64, "r": 473.28, "b": 660.72 }, "text": "NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p70.3", "order": 3, "type": "heading", "bbox": { "l": 104.88, "t": 649.44, "r": 441.12, "b": 636.48 }, "text": "Kentucky Teachers' Retirement System OPEB Plan (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p70.4", "order": 4, "type": "heading", "bbox": { "l": 124.32, "t": 634.08, "r": 293.52, "b": 620.4 }, "text": "Life Insurance Plan (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p70.5", "order": 5, "type": "text", "bbox": { "l": 123.6, "t": 618, "r": 552.48, "b": 592.08 }, "text": "Sensitivity of the University's Proportionate Share of the Net OPEB Liability to Changes in the Discount Rate" }, { "id": "p70.6", "order": 6, "type": "text", "bbox": { "l": 123.36, "t": 589.68, "r": 559.92, "b": 524.88 }, "text": "The following table presents the University's proportionate share of the collective net OPEB liability of the System, calculated using the discount rate of 7.10%, as well as what the University's proportionate share of the collective net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.10%) or 1-percentage-point higher (8.10%) than the current rate:" }, { "id": "p70.7", "order": 7, "type": "table", "bbox": { "l": 122.88, "t": 513.6, "r": 551.04, "b": 370.56 }, "text": "", "attrs": { "block_label": "table", "n_rows": 5, "n_cols": 4, "integrity": { "cells_checked": 15, "cells_flagged": 0 } }, "children": [ { "id": "p70.7.1", "order": 8, "type": "table_cell", "bbox": { "l": 122.88, "t": 513.6, "r": 229.92, "b": 499.296 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 } }, { "id": "p70.7.2", "order": 9, "type": "table_cell", "bbox": { "l": 340.077353, "t": 512.945112, "r": 382.750155, "b": 477.123672 }, "text": "1%\nDecrease\n(6.10)%", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p70.7.3", "order": 10, "type": "table_cell", "bbox": { "l": 409.307355, "t": 512.945112, "r": 467.807537, "b": 477.123672 }, "text": "Current\nDiscount\nRate (7.10%)", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p70.7.4", "order": 11, "type": "table_cell", "bbox": { "l": 496.588025, "t": 512.945112, "r": 534.819222, "b": 477.123672 }, "text": "1%\nIncrease\n(8.10)%", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p70.7.5", "order": 12, "type": "table_cell", "bbox": { "l": 128.392981, "t": 475.57141, "r": 280.534601, "b": 464.466763 }, "text": "University's Net OPEB (LI) Liability", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p70.7.6", "order": 13, "type": "table_cell", "bbox": { "l": 353.862329, "t": 475.57141, "r": 389.691343, "b": 464.466763 }, "text": "$ 158,000", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p70.7.7", "order": 14, "type": "table_cell", "bbox": { "l": 436.373417, "t": 475.57141, "r": 466.682476, "b": 464.466763 }, "text": "$ 98,000", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p70.7.8", "order": 15, "type": "table_cell", "bbox": { "l": 513.477851, "t": 475.57141, "r": 543.786911, "b": 464.466763 }, "text": "$ 50,000", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p70.7.9", "order": 16, "type": "table_cell", "bbox": { "l": 126.0004, "t": 450.3368, "r": 264.763444, "b": 438.08312 }, "text": "Summary OPEB Information", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 4, "bbox_refit": true } }, { "id": "p70.7.10", "order": 17, "type": "table_cell", "bbox": { "l": 122.88, "t": 442.08, "r": 229.92, "b": 427.776 }, "text": "", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 } }, { "id": "p70.7.11", "order": 18, "type": "table_cell", "bbox": { "l": 348, "t": 433.8119, "r": 375.012393, "b": 422.698883 }, "text": "KERS", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p70.7.12", "order": 19, "type": "table_cell", "bbox": { "l": 425.263454, "t": 433.8119, "r": 451.932961, "b": 422.698883 }, "text": "KTRS", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p70.7.13", "order": 20, "type": "table_cell", "bbox": { "l": 504.703483, "t": 433.8119, "r": 526.855851, "b": 422.698883 }, "text": "Total", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p70.7.14", "order": 21, "type": "table_cell", "bbox": { "l": 128.394485, "t": 421.454146, "r": 299.810225, "b": 373.267868 }, "text": "Net OPEB Liability\nDeferred Outflows of Resources\nDeferred Inflows of Resources\nActuarially Determined OPEB Expense", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p70.7.15", "order": 22, "type": "table_cell", "bbox": { "l": 345.445754, "t": 421.454146, "r": 389.598429, "b": 373.267868 }, "text": "$ 1,798,591\n561,174\n3,765,672\n1,151,748", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p70.7.16", "order": 23, "type": "table_cell", "bbox": { "l": 422.639637, "t": 421.454146, "r": 470.000524, "b": 373.267868 }, "text": "$ 4,383,000\n3,009,847\n3,044,000\n(30,000)", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p70.7.17", "order": 24, "type": "table_cell", "bbox": { "l": 499.744072, "t": 421.454146, "r": 543.808292, "b": 373.267868 }, "text": "$ 6,181,591\n3,571,021\n6,809,672\n1,121,748", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } } ] }, { "id": "p70.8", "order": 25, "type": "heading", "bbox": { "l": 51.6, "t": 347.04, "r": 314.4, "b": 333.36 }, "text": "NOTE 11 COMMITMENTS AND CONTINGENCIES", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p70.9", "order": 26, "type": "text", "bbox": { "l": 104.64, "t": 322.08, "r": 560.64, "b": 269.76 }, "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 additional matters existing as of June 30, 2024, but not accrued as of that date, will not have a material effect on the financial statements of the University." }, { "id": "p70.10", "order": 27, "type": "text", "bbox": { "l": 104.64, "t": 258.96, "r": 561.12, "b": 193.68 }, "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." }, { "id": "p70.11", "order": 28, "type": "footer", "bbox": { "l": 297.12, "t": 46.32, "r": 314.88, "b": 34.32 }, "text": "(67)", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }