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            "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET OPEB LIABILITY\nKENTUCKY EMPLOYEES' RETIREMENT SYSTEM\nJUNE 30, 2024\n(AMOUNTS IN THOUSANDS)\n(SEE INDEPENDENT AUDITORS' REPORT)",
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                            "text": "2024"
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                        "colspan": 1
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                        "colspan": 1
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                        "colspan": 1
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                        "colspan": 1
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                        "colspan": 1
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                        "colspan": 1
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                },
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                        "l": 563.58,
                        "t": 381.44,
                        "r": 648.75,
                        "b": 365.04
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                    "attrs": {
                        "row": 5,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p81.2.48",
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                    "bbox": {
                        "l": 648.75,
                        "t": 381.44,
                        "r": 733.92,
                        "b": 365.04
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                    "text": "24.40 %",
                    "attrs": {
                        "row": 5,
                        "col": 7,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p81.2.49",
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                    "bbox": {
                        "l": 52.56,
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                        "r": 137.73,
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                    "text": "Hazardous",
                    "attrs": {
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p81.2.50",
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                        "l": 137.73,
                        "t": 365.04,
                        "r": 222.9,
                        "b": 348.64
                    },
                    "text": "2024",
                    "attrs": {
                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p81.2.51",
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                    "bbox": {
                        "l": 222.9,
                        "t": 365.04,
                        "r": 308.07,
                        "b": 348.64
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                    "text": "2023",
                    "attrs": {
                        "row": 6,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p81.2.52",
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                    "bbox": {
                        "l": 308.07,
                        "t": 365.04,
                        "r": 393.24,
                        "b": 348.64
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                    "text": "2022",
                    "attrs": {
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                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p81.2.53",
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                    "bbox": {
                        "l": 393.24,
                        "t": 365.04,
                        "r": 478.41,
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                    "text": "2021",
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                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p81.2.54",
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                    "bbox": {
                        "l": 478.41,
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                        "r": 563.58,
                        "b": 348.64
                    },
                    "text": "2020",
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                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p81.2.55",
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                        "l": 563.58,
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                        "r": 648.75,
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                    "text": "2019",
                    "attrs": {
                        "row": 6,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p81.2.56",
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                    "bbox": {
                        "l": 648.75,
                        "t": 365.04,
                        "r": 733.92,
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                    "text": "2018",
                    "attrs": {
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                        "col": 7,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p81.2.57",
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                    "bbox": {
                        "l": 52.56,
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                        "r": 137.73,
                        "b": 332.24
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                    "text": "Proportion of the Net OPEB Liability (Asset)",
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                        "row": 7,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p81.2.58",
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                        "l": 137.73,
                        "t": 348.64,
                        "r": 222.9,
                        "b": 332.24
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                    "text": "$ (177)",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p81.2.59",
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                        "l": 222.9,
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                        "r": 308.07,
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                    "text": "$ 9",
                    "attrs": {
                        "row": 7,
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                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p81.2.60",
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                        "l": 308.07,
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                        "r": 393.24,
                        "b": 332.24
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                    "text": "$ (12)",
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                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p81.2.61",
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                        "l": 393.24,
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                        "r": 478.41,
                        "b": 332.24
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                    "text": "$ 26",
                    "attrs": {
                        "row": 7,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p81.2.62",
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                        "l": 478.41,
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                        "r": 563.58,
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                    "text": "$ (19)",
                    "attrs": {
                        "row": 7,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p81.2.63",
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                    "bbox": {
                        "l": 563.58,
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                    "text": "$ (62)",
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                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p81.2.64",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 648.75,
                        "t": 348.64,
                        "r": 733.92,
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                    "text": "$ 3",
                    "attrs": {
                        "row": 7,
                        "col": 7,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p81.2.65",
                    "order": 67,
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                    "bbox": {
                        "l": 52.56,
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                        "r": 137.73,
                        "b": 315.84
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                    "text": "Proportionate Share of the Net OPEB Liability",
                    "attrs": {
                        "row": 8,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p81.2.66",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 137.73,
                        "t": 332.24,
                        "r": 222.9,
                        "b": 315.84
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                    "text": "0.08 %",
                    "attrs": {
                        "row": 8,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p81.2.67",
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                    "bbox": {
                        "l": 222.9,
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                        "b": 315.84
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                    "text": "0.08 %",
                    "attrs": {
                        "row": 8,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p81.2.68",
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                    "bbox": {
                        "l": 308.07,
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                        "b": 315.84
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                    "text": "0.10 %",
                    "attrs": {
                        "row": 8,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p81.2.69",
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                    "bbox": {
                        "l": 393.24,
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                        "r": 478.41,
                        "b": 315.84
                    },
                    "text": "0.06 %",
                    "attrs": {
                        "row": 8,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p81.2.70",
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                    "bbox": {
                        "l": 478.41,
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                        "r": 563.58,
                        "b": 315.84
                    },
                    "text": "0.07 %",
                    "attrs": {
                        "row": 8,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p81.2.71",
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                    "bbox": {
                        "l": 563.58,
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                    "text": "0.19 %",
                    "attrs": {
                        "row": 8,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p81.2.72",
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                    "bbox": {
                        "l": 648.75,
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                        "r": 733.92,
                        "b": 315.84
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                    "text": "0.05 %",
                    "attrs": {
                        "row": 8,
                        "col": 7,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p81.2.73",
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                    "bbox": {
                        "l": 52.56,
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                        "r": 137.73,
                        "b": 299.44
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                    "text": "Covered Payroll",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p81.2.74",
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                    "bbox": {
                        "l": 137.73,
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                    "text": "$ 193",
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                        "row": 9,
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                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p81.2.75",
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                    "bbox": {
                        "l": 222.9,
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                        "r": 308.07,
                        "b": 299.44
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                    "text": "$ 205",
                    "attrs": {
                        "row": 9,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p81.2.76",
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                    "bbox": {
                        "l": 308.07,
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                    "text": "$ 179",
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                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p81.2.77",
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                    "bbox": {
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                    "text": "$ 106",
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                        "colspan": 1
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                },
                {
                    "id": "p81.2.78",
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                    "text": "$ 114",
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                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
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                    "bbox": {
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                    "text": "$ 309",
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                        "colspan": 1
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                },
                {
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                    "text": "$ 79",
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                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p81.2.81",
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                {
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                        "colspan": 1,
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                },
                {
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                        "col": 2,
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                        "colspan": 1,
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                        "col": 3,
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                        "colspan": 1,
                        "bbox_refit": true
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                },
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                        "l": 511.660779,
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                        "row": 10,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                        "l": 568.027644,
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                        "row": 10,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                        "l": 630.434627,
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                    "text": "(20.06)%",
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                        "row": 10,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                        "l": 700.941927,
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                    "text": "3.80 %",
                    "attrs": {
                        "row": 10,
                        "col": 7,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                    "bbox": {
                        "l": 52.56,
                        "t": 283.04,
                        "r": 137.73,
                        "b": 266.64
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                    "text": "Plan Fiduciary Net Position as a Percentage of Total OPEB Liability",
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                        "row": 11,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p81.2.90",
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                        "l": 316.160957,
                        "t": 459.322955,
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                    "text": "149.84 %",
                    "attrs": {
                        "row": 11,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                        "l": 383.640042,
                        "t": 459.322955,
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                    "attrs": {
                        "row": 11,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                        "l": 441.043806,
                        "t": 459.322955,
                        "r": 468.688396,
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                    "text": "101.85 %",
                    "attrs": {
                        "row": 11,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                    "bbox": {
                        "l": 508.52561,
                        "t": 459.322955,
                        "r": 531.134353,
                        "b": 449.174274
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                    "text": "92.00 %",
                    "attrs": {
                        "row": 11,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                        "l": 565.991915,
                        "t": 459.322955,
                        "r": 593.576684,
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                    "text": "105.29 %",
                    "attrs": {
                        "row": 11,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                        "l": 628.434246,
                        "t": 459.322955,
                        "r": 656.019015,
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                    "text": "105.83 %",
                    "attrs": {
                        "row": 11,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                        "l": 695.856229,
                        "t": 459.322955,
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                    "text": "98.80 %",
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                        "row": 11,
                        "col": 7,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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            ]
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                "r": 187.92,
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            "text": "Changes in Assumptions",
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            "level": 3
        },
        {
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                "l": 51.12,
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            "text": "The discount rate used to calculate the total OPEB liability increased from 5.72% to 5.94% in 2024 for the KERS nonhazardous plan and from 5.59% to 5.94% in 2024 for the KERS hazardous insurance plan."
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        {
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                "b": 105.12
            },
            "text": "Senate Bill 209 passed during the 2022 legislative session and increased the insurance dollar contribution for members hired on or after July 1, 2003, by $5 for each year of service a member attains over certain thresholds, depending on a member's retirement eligibility requirement. This increase in the insurance dollar contribution does not increase by 1.5% annually and is only payable for non-Medicare retirees. Additionally, it is only payable when the member's applicable insurance fund is at least 90% funded. The increase is first payable January 1, 2023."
        },
        {
            "id": "p81.6",
            "order": 102,
            "type": "text",
            "bbox": {
                "l": 386.4,
                "t": 46.56,
                "r": 405.12,
                "b": 35.04
            },
            "text": "(82)",
            "attrs": {
                "block_label": "number"
            }
        },
        {
            "id": "p81.7",
            "order": 103,
            "type": "footnote",
            "bbox": {
                "l": 51.12,
                "t": 257.76,
                "r": 739.68,
                "b": 234.72
            },
            "text": "Note: This table represents data that is one year in arrears. These are 10-year schedules. However, the information in this schedule is not required to be presented retroactively. Years will be added to this schedule in future fiscal years until 10-years of information is available.",
            "attrs": {
                "block_label": "vision_footnote"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}