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            "text": "NOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2022",
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            "text": "KENTUCKY STATE UNIVERSITY",
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            "text": "NOTE 10 – DEFINED BENEFIT PENSION PLANS (CONTINUED)",
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            "text": "The net pension liability was measured as of June 30, 2021 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020, rolled-forward for June 30, 2021. The University's proportion of the net pension liability was based on actual contributions to the pension plan during the measurement period. At June 30, 2022, the University's proportion was 0.24 percent for nonhazardous and 0.11 percent for hazardous, respectively."
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            "text": "For the year ended June 30, 2022, the University's actuarially calculated reduction to pension expense was $807,368 for nonhazardous and $29,389 for hazardous. At June 30, 2022, the University reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:"
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                {
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                    "text": "Deferred Outflows of Resources",
                    "attrs": {
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                        "rowspan": 1,
                        "colspan": 1,
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                },
                {
                    "id": "p52.6.3",
                    "order": 9,
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                    "bbox": {
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                    "text": "Deferred Inflows of Resources",
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                    "bbox": {
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                    "text": "Nonhazardous:",
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                    "text": "Difference between expected and actual experience\nNet difference between projected and actual earnings on investments\nChanges of assumptions",
                    "attrs": {
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                    "text": "$ 32,215\n-0-\n-0-",
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                        "bbox_refit": true,
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                    "bbox": {
                        "l": 489.094231,
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                    "text": "$ 167,533\n685,535\n-0-",
                    "attrs": {
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
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                    "bbox": {
                        "l": 81.601407,
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                        "r": 358.730784,
                        "b": 345.856024
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                    "text": "Changes in proportion and differences between employer contributions and proportionate share of contributions\nUniversity contributions subsequent to measurement date",
                    "attrs": {
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
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                    "text": "197,404\n2,466,322\n$ 2,695,941",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                {
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                    "text": "6,235,377\n-0-\n$ 7,088,445",
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                    "text": "Hazardous:",
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                        "l": 81.601407,
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                    "text": "Difference between expected and actual experience\nNet difference between projected and actual earnings on investments\nChanges of assumptions",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
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                    "text": "$ 19,981\n-0-\n-0-",
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                        "l": 494.171158,
                        "t": 295.455559,
                        "r": 523.714178,
                        "b": 249.377383
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                    "text": "$ 115\n85,281\n-0-",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
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                        "l": 81.601407,
                        "t": 246.85502599999995,
                        "r": 358.730784,
                        "b": 201.49287600000002
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                    "text": "Changes in proportion and differences between employer contributions and proportionate share of contributions\nUniversity contributions subsequent to measurement date",
                    "attrs": {
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
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                    "type": "table_cell",
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                        "l": 408.957784,
                        "t": 231.13541399999997,
                        "r": 441.12043,
                        "b": 185.77644799999996
                    },
                    "text": "122,963\n68,421\n$ 211,365",
                    "attrs": {
                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
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                        "r": 523.710925,
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                    "text": "5,872\n-0-\n$ 91,268",
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            "text": "At June 30, 2022, the University reported $2,534,743 as deferred outflows of resources related to pensions resulting from University contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability in the following fiscal year. Deferred outflows"
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            "text": "49.",
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