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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\n(Continued)\nJune 30, 2021",
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            "text": "NOTE 9 – DEFINED BENEFIT PENSION PLANS (CONTINUED)",
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            "text": "The net pension liability was measured as of June 30, 2020 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2019. The University's proportion of the net pension liability was based on actual contributions to the pension plan during the measurement period of July 1, 2019 through June 30, 2020. At June 30, 2021, the University's proportion was 0.17 percent and the Commonwealth's proportion was 0.18 percent."
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            "text": "For the year ended June 30, 2021, the University was allocated pension expense of $(10,828,206). The University also recognized revenue of $3,014,664 for support provided by the Commonwealth. At June 30, 2021, the University reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:"
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                    "text": "Deferred\nOutflows of\nResources",
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            "text": "At June 30, 2021, the University reported $2,073,823 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. Net deferred outflow (inflows) of resources at June 30, 2021, related to pensions will be recognized in pension expense as follows:"
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