{
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    "page": 68,
    "width_pt": 612,
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    "item_count": 40,
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        "footer": 1,
        "header": 2,
        "heading": 3,
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            "order": 1,
            "type": "header",
            "bbox": {
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            },
            "text": "KENTUCKY STATE UNIVERSITY",
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            "level": 2
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        {
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            "type": "header",
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            "text": "NOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2022",
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        {
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            "order": 3,
            "type": "heading",
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            },
            "text": "NOTE 12 - OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
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            "level": 3
        },
        {
            "id": "p68.4",
            "order": 4,
            "type": "text",
            "bbox": {
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            "text": "The long-term expected rate of return on pension plan assets was established by the KRS Board of Trustees at 6.25% based on a blending of the factors described above."
        },
        {
            "id": "p68.5",
            "order": 5,
            "type": "text",
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            "text": "Sensitivity Analysis: This paragraph requires disclosure of the sensitivity of the net OPEB liability to changes in the discount rate and changes in the healthcare cost trend rate."
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            "order": 6,
            "type": "heading",
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                "b": 556.08
            },
            "text": "Nonhazardous",
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            "level": 3
        },
        {
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            "text": "I ne following presents the University's allocated portion of the Nonhazardous net OPEB liability of the System, calculated using the discount rate of 5.26%, as well as what the University's allocated portion of the System's net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (4.26%) or 1-percentage-point higher (6.26%) than the current rate for Nonhazardous:"
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                    "attrs": {
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                {
                    "id": "p68.8.2",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 235.200481,
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                    "text": "1% Decrease\\n(4.26 %)",
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                        "colspan": 1,
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                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 332.999796,
                        "t": 457.790526,
                        "r": 411.723507,
                        "b": 429.106724
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                    "text": "Current Discount\\nRate (5.26 %)",
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
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                    "order": 12,
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                        "l": 456.275359,
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                    "text": "1% Increase\\n(6.26%)",
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                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                    "bbox": {
                        "l": 90.839736,
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                    },
                    "text": "The University's net OPEB liability - nonhazardous",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
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                    "type": "table_cell",
                    "bbox": {
                        "l": 251.750456,
                        "t": 412.310836,
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                    },
                    "text": "$ 6,993,384",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                        "l": 374.234416,
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                        "b": 398.863115
                    },
                    "text": "$ 5,726,581",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
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                    "type": "table_cell",
                    "bbox": {
                        "l": 471.332239,
                        "t": 412.310836,
                        "r": 517.642162,
                        "b": 398.863115
                    },
                    "text": "$ 4,687,974",
                    "attrs": {
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                        "col": 3,
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                        "colspan": 1,
                        "bbox_refit": true
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        {
            "id": "p68.9",
            "order": 17,
            "type": "text",
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            "text": "The following presents the University's allocated portion of the Nonhazardous net OPEB liability of the System, calculated using the healthcare cost trend rate of percent, as well as what the University's allocated portion of the System's net OPEB liability would be if it were calculated using a healthcare cost trend rate that is 1-percentage-point lower or 1-percentage-point higher than the current rate for Nonhazardous:"
        },
        {
            "id": "p68.10",
            "order": 18,
            "type": "table",
            "bbox": {
                "l": 87.12,
                "t": 298.549837,
                "r": 525.84,
                "b": 236.88
            },
            "text": "",
            "attrs": {
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                "n_rows": 3,
                "n_cols": 4,
                "integrity": {
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                    "cells_flagged": 0
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                    "bbox": {
                        "l": 87.12,
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                        "r": 196.8,
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                    "text": "",
                    "attrs": {
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                    "bbox": {
                        "l": 329.998912,
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                    "text": "Current Healthcare",
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                        "rowspan": 1,
                        "colspan": 3,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.10.3",
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                    "bbox": {
                        "l": 87.12,
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                    "text": "",
                    "attrs": {
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                },
                {
                    "id": "p68.10.4",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 235.200481,
                        "t": 283.313786,
                        "r": 294.069562,
                        "b": 269.86606600000005
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                    "text": "1% Decrease",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p68.10.5",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 336.684377,
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                    "text": "Cost Trend Rate",
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                        "bbox_refit": true
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                },
                {
                    "id": "p68.10.6",
                    "order": 24,
                    "type": "table_cell",
                    "bbox": {
                        "l": 456.275359,
                        "t": 283.313786,
                        "r": 511.459859,
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                    "text": "1% Increase",
                    "attrs": {
                        "row": 1,
                        "col": 3,
                        "rowspan": 1,
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                        "bbox_refit": true
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                {
                    "id": "p68.10.7",
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                        "l": 90.839736,
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                    "text": "The University's net OPEB liability - nonhazardous",
                    "attrs": {
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                {
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                    "order": 26,
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                    "bbox": {
                        "l": 251.750456,
                        "t": 253.07014700000002,
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                    "text": "$ 4,730,742",
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                        "col": 1,
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                {
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                    "text": "$ 5,726,581",
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                        "col": 2,
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                    "order": 28,
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                        "l": 471.332239,
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                    "text": "$ 6,925,938",
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        {
            "id": "p68.11",
            "order": 29,
            "type": "heading",
            "bbox": {
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            "text": "Hazardous",
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            "level": 3
        },
        {
            "id": "p68.12",
            "order": 30,
            "type": "text",
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                "l": 68.88,
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            "text": "The following presents The University's allocated portion of the Hazardous net OPEB liability of the System, calculated using the discount rate of 5.01%, as well as what the University's allocated portion of the System's net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (4.01%) or 1-percentage-point higher (6.01%) than the current rate for"
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            "text": "",
            "attrs": {
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                    "bbox": {
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                    "attrs": {
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                {
                    "id": "p68.13.2",
                    "order": 33,
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                        "l": 232.919572,
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                    "text": "1% Decrease\\n(4.01%)",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                {
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                        "l": 333.851315,
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                    "text": "Current Discount\\nRate (5.01 %)",
                    "attrs": {
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                {
                    "id": "p68.13.4",
                    "order": 35,
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                        "l": 461.075287,
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                    "text": "1% Increase\\n(6.01%)",
                    "attrs": {
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                        "col": 3,
                        "rowspan": 1,
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                        "bbox_refit": true
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                {
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                        "l": 83.882025,
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                    "text": "The University's net OPEB asset - hazardous",
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                        "col": 0,
                        "rowspan": 1,
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                        "bbox_refit": true
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                    "text": "$ 83,972",
                    "attrs": {
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                    "text": "$ (11,750)",
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            "text": "65.",
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