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            "text": "KENTUCKY STATE UNIVERSITY\nTABLE OF CONTENTS\nYEAR ENDED JUNE 30, 2023",
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            "text": "INDEPENDENT AUDITORS' REPORT 1\nMANAGEMENT'S DISCUSSION AND ANALYSIS 5\nBASIC FINANCIAL STATEMENTS\nKENTUCKY STATE UNIVERSITY\nSTATEMENT OF NET POSITION 19\nSTATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION 20\nSTATEMENT OF CASH FLOWS 21\nKENTUCKY STATE UNIVERSITY FOUNDATION\nSTATEMENT OF FINANCIAL POSITION 23\nSTATEMENT OF ACTIVITIES 24\nNOTES TO FINANCIAL STATEMENTS 25\nREQUIRED SUPPLEMENTARY INFORMATION\nKENTUCKY EMPLOYEES' RETIREMENT SYSTEM\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY 80\nSCHEDULE OF THE UNIVERSITY'S PENSION CONTRIBUTIONS 81\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET OPEB LIABILITY 82\nSCHEDULE OF THE UNIVERSITY'S OPEB CONTRIBUTIONS 83\nKENTUCKY TEACHERS' RETIREMENT SYSTEM\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY 84\nSCHEDULE OF THE UNIVERSITY'S PENSION CONTRIBUTIONS 85\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET OPEB LIABILITY 86\nSCHEDULE OF THE UNIVERSITY'S OPEB CONTRIBUTIONS 87",
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