{ "document_id": 16531, "page": 99, "width_pt": 792, "height_pt": 612, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16642, "item_count": 38, "counts_by_type": { "footer": 1, "footnote": 1, "heading": 2, "table": 1, "table_cell": 30, "text": 2, "title": 1 }, "build_ms": 8, "items": [ { "id": "p99.1", "order": 1, "type": "title", "bbox": { "l": 322.08, "t": 574.56, "r": 499.68, "b": 560.4 }, "text": "KENTUCKY STATE UNIVERSITY", "attrs": { "block_label": "doc_title" }, "level": 2 }, { "id": "p99.2", "order": 2, "type": "heading", "bbox": { "l": 277.92, "t": 543.36, "r": 544.56, "b": 471.84 }, "text": "SCHEDULE OF THE UNIVERSITY'S\nPROPORTIONATE SHARE OF THE NET OPEB LIABILITY\nKENTUCKY EMPLOYEES RETIREMENT SYSTEM\nJUNE 30, 2022\n(AMOUNTS IN THOUSANDS)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p99.3", "order": 3, "type": "heading", "bbox": { "l": 81.36, "t": 456.24, "r": 153.36, "b": 442.8 }, "text": "Nonhazardous", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p99.4", "order": 4, "type": "table", "bbox": { "l": 72, "t": 446.64, "r": 741.6, "b": 211.68 }, "text": "", "attrs": { "block_label": "table", "n_rows": 5, "n_cols": 6, "integrity": { "cells_checked": 23, "cells_flagged": 0 } }, "children": [ { "id": "p99.4.1", "order": 5, "type": "table_cell", "bbox": { "l": 72, "t": 446.64, "r": 183.6, "b": 428.5662 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 } }, { "id": "p99.4.2", "order": 6, "type": "table_cell", "bbox": { "l": 448.32521, "t": 442.246556, "r": 470.404393, "b": 428.298461 }, "text": "2022", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p99.4.3", "order": 7, "type": "table_cell", "bbox": { "l": 510.48572, "t": 442.246556, "r": 532.564903, "b": 428.298461 }, "text": "2021", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p99.4.4", "order": 8, "type": "table_cell", "bbox": { "l": 572.64623, "t": 442.246556, "r": 594.627675, "b": 428.298461 }, "text": "2020", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p99.4.5", "order": 9, "type": "table_cell", "bbox": { "l": 636.122121, "t": 442.246556, "r": 658.201305, "b": 428.298461 }, "text": "2019", "attrs": { "row": 0, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p99.4.6", "order": 10, "type": "table_cell", "bbox": { "l": 700.325815, "t": 442.246556, "r": 722.404998, "b": 428.298461 }, "text": "2018", "attrs": { "row": 0, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p99.4.7", "order": 11, "type": "table_cell", "bbox": { "l": 83.15907, "t": 425.683845, "r": 396.235834, "b": 348.856917 }, "text": "Proportion of the net OPEB liability\nProportionate share of the net OPEB liability\nCovered payroll\nProportionate share of the net OPEB liability as a share of covered payroll\nPlan fiduciary net position as a percentage of total OPEB liability", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p99.4.8", "order": 12, "type": "table_cell", "bbox": { "l": 447.040436, "t": 425.683845, "r": 485.041262, "b": 348.856917 }, "text": "$ 5,727\n0.25%\n$ 4,016\n142.59%\n38.38%", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p99.4.9", "order": 13, "type": "table_cell", "bbox": { "l": 509.006803, "t": 425.683845, "r": 547.007629, "b": 348.856917 }, "text": "8,099\n0.32%\n4,548\n178.08%\n29.00%", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p99.4.10", "order": 14, "type": "table_cell", "bbox": { "l": 571.168648, "t": 425.683845, "r": 609.169474, "b": 348.856917 }, "text": "$ 6,622\n0.30%\n$ 4,358\n151.95%\n30.92%", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p99.4.11", "order": 15, "type": "table_cell", "bbox": { "l": 635.383007, "t": 425.683845, "r": 673.481572, "b": 348.856917 }, "text": "$ 5,398\n0.23%\n$ 3,583\n150.66%\n27.32%", "attrs": { "row": 1, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p99.4.12", "order": 16, "type": "table_cell", "bbox": { "l": 699.695104, "t": 425.683845, "r": 737.69593, "b": 348.856917 }, "text": "$ 6,178\n0.24%\n$ 3,888\n158.90%\n24.40%", "attrs": { "row": 1, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p99.4.13", "order": 17, "type": "table_cell", "bbox": { "l": 83.15907, "t": 331.247717, "r": 133.484752, "b": 317.299622 }, "text": "Hazardous", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p99.4.14", "order": 18, "type": "table_cell", "bbox": { "l": 183.6, "t": 338.1969, "r": 295.2, "b": 320.1231 }, "text": "", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 } }, { "id": "p99.4.15", "order": 19, "type": "table_cell", "bbox": { "l": 295.2, "t": 338.1969, "r": 406.8, "b": 320.1231 }, "text": "", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 } }, { "id": "p99.4.16", "order": 20, "type": "table_cell", "bbox": { "l": 406.8, "t": 338.1969, "r": 518.4, "b": 320.1231 }, "text": "", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1 } }, { "id": "p99.4.17", "order": 21, "type": "table_cell", "bbox": { "l": 518.4, "t": 338.1969, "r": 630, "b": 320.1231 }, "text": "", "attrs": { "row": 2, "col": 4, "rowspan": 1, "colspan": 1 } }, { "id": "p99.4.18", "order": 22, "type": "table_cell", "bbox": { "l": 630, "t": 338.1969, "r": 741.6, "b": 320.1231 }, "text": "", "attrs": { "row": 2, "col": 5, "rowspan": 1, "colspan": 1 } }, { "id": "p99.4.19", "order": 23, "type": "table_cell", "bbox": { "l": 72, "t": 320.1231, "r": 183.6, "b": 302.0492 }, "text": "", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 } }, { "id": "p99.4.20", "order": 24, "type": "table_cell", "bbox": { "l": 448.32521, "t": 316.248034, "r": 470.404393, "b": 302.299939 }, "text": "2022", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p99.4.21", "order": 25, "type": "table_cell", "bbox": { "l": 510.48572, "t": 316.248034, "r": 532.564903, "b": 302.299939 }, "text": "2021", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p99.4.22", "order": 26, "type": "table_cell", "bbox": { "l": 572.64623, "t": 316.248034, "r": 594.627675, "b": 302.299939 }, "text": "2020", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p99.4.23", "order": 27, "type": "table_cell", "bbox": { "l": 636.122121, "t": 316.248034, "r": 658.201305, "b": 302.299939 }, "text": "2019", "attrs": { "row": 3, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p99.4.24", "order": 28, "type": "table_cell", "bbox": { "l": 700.325815, "t": 316.248034, "r": 722.404998, "b": 302.299939 }, "text": "2018", "attrs": { "row": 3, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p99.4.25", "order": 29, "type": "table_cell", "bbox": { "l": 83.15907, "t": 299.808308, "r": 396.235834, "b": 222.85966200000001 }, "text": "Proportion of the net OPEB liability/(asset)\nProportionate share of the net OPEB liability\nCovered payroll\nProportionate share of the net OPEB liability as a share of covered payroll\nPlan fiduciary net position as a percentage of total OPEB liability", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p99.4.26", "order": 30, "type": "table_cell", "bbox": { "l": 447.040436, "t": 299.808308, "r": 485.041262, "b": 222.85966200000001 }, "text": "$ (12)\n0.10%\n$ -0-\n0.00%\n101.85%", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p99.4.27", "order": 31, "type": "table_cell", "bbox": { "l": 514.675651, "t": 299.808308, "r": 547.007629, "b": 222.85966200000001 }, "text": "26\n0.06%\n106\n24.53%\n92.00%", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p99.4.28", "order": 32, "type": "table_cell", "bbox": { "l": 571.168648, "t": 299.808308, "r": 609.169474, "b": 222.85966200000001 }, "text": "$ (19)\n0.07%\n$ 114\n-16.67%\n105.29%", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p99.4.29", "order": 33, "type": "table_cell", "bbox": { "l": 635.383007, "t": 299.808308, "r": 673.481572, "b": 222.85966200000001 }, "text": "$ (62)\n0.19%\n$ 309\n-20.06%\n106.83%", "attrs": { "row": 4, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p99.4.30", "order": 34, "type": "table_cell", "bbox": { "l": 705.266213, "t": 299.808308, "r": 737.69593, "b": 222.85966200000001 }, "text": "$ 3\n0.05%\n$ 79\n3.80%\n98.80%", "attrs": { "row": 4, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } } ] }, { "id": "p99.5", "order": 35, "type": "text", "bbox": { "l": 60.24, "t": 192, "r": 759.12, "b": 106.8 }, "text": "Changes in assumptions: For Fiscal year 2022, the single discount rate was changed from 5.43% to 5.26% for nonhazardous and from 5.28% to 5.01% for hazardous plan to reflect changes in the expectations for future healthcare costs. Additionally, House Bill 8 changed how required employer contributions were calculated, changing the methodology to a blended rate using a combination of percentage of covered payroll and an actuarial determined fixed amount. For Fiscal year 2021, the discount rate was changed from 5.73% to 5.43% for nonhazardous and from 5.66% to 5.28% for hazardous. The assumed increase in future health care costs, or trend assumption, was updated to better reflect the plans' anticipated long-term healthcare cost. For fiscal year 2020, the discount rate was changed from 5.86% to 5.73% for nonhazardous and from 5.88% to 5.66% for hazardous." }, { "id": "p99.6", "order": 36, "type": "text", "bbox": { "l": 401.52, "t": 48.48, "r": 417.36, "b": 36.96 }, "text": "95.", "attrs": { "block_label": "number" } }, { "id": "p99.7", "order": 37, "type": "footnote", "bbox": { "l": 62.16, "t": 219.84, "r": 331.92, "b": 205.92 }, "text": "Note: This table represents data that is one year in arrears.", "attrs": { "block_label": "vision_footnote" } }, { "id": "p99.8", "order": 38, "type": "footer", "bbox": { "l": 116.16, "t": 62.4, "r": 278.4, "b": 49.92 }, "text": "See report of independent auditors.", "attrs": { "block_label": "footer" } } ], "excluded_furniture": { "first": [], "last": [] } }