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            "text": "KENTUCKY STATE UNIVERSITY",
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            "text": "NOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2022",
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            "text": "NOTE 12 - OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
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            "text": "OPEB plan fiduciary net position – Detailed information about the KTRS OPEB plans' fiduciary net position is available in the separately issued KTRS financial report."
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            "text": "Summary OPEB Information:",
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                    "text": "KERS",
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                },
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                    "text": "KTRS",
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                    "text": "Total",
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                    "text": "Net OPEB liability\nNet OPEB asset\nDeferred outflows of resources\nDeferred inflows of resources\nActuarially determined OPEB expense",
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                    "text": "$ 5,726,581\n11,750\n2,026,286\n2,560,412\n1,158,376",
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                    "text": "$ 3,674,000\n-0-\n1,485,121\n2,767,000\n332,000",
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            "text": "76.",
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