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    "page": 75,
    "width_pt": 612,
    "height_pt": 792,
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    "item_count": 28,
    "counts_by_type": {
        "footer": 1,
        "heading": 4,
        "table": 1,
        "table_cell": 17,
        "text": 4,
        "title": 1
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    "items": [
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            "id": "p75.1",
            "order": 1,
            "type": "title",
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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023",
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        },
        {
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            "order": 2,
            "type": "heading",
            "bbox": {
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                "t": 674.64,
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                "b": 660.72
            },
            "text": "NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
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            },
            "level": 3
        },
        {
            "id": "p75.3",
            "order": 3,
            "type": "heading",
            "bbox": {
                "l": 104.88,
                "t": 649.68,
                "r": 441.12,
                "b": 636.48
            },
            "text": "Kentucky Teachers' Retirement System OPEB Plan (Continued)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p75.4",
            "order": 4,
            "type": "heading",
            "bbox": {
                "l": 124.32,
                "t": 634.08,
                "r": 293.52,
                "b": 620.64
            },
            "text": "Life Insurance Plan (Continued)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p75.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 123.6,
                "t": 617.76,
                "r": 552.48,
                "b": 592.08
            },
            "text": "Sensitivity of the University's Proportionate Share of the Net OPEB Liability to Changes in the Discount Rate"
        },
        {
            "id": "p75.6",
            "order": 6,
            "type": "text",
            "bbox": {
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            },
            "text": "The following table presents the University's proportionate share of the collective net OPEB liability of the System, calculated using the discount rate of 7.10%, as well as what the University's proportionate share of the collective net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.10%) or 1-percentage-point higher (8.10%) than the current rate:"
        },
        {
            "id": "p75.7",
            "order": 7,
            "type": "table",
            "bbox": {
                "l": 122.88,
                "t": 513.6,
                "r": 555.6,
                "b": 370.08
            },
            "text": "",
            "attrs": {
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                "n_rows": 5,
                "n_cols": 4,
                "integrity": {
                    "cells_checked": 15,
                    "cells_flagged": 0
                }
            },
            "children": [
                {
                    "id": "p75.7.1",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 122.88,
                        "t": 513.6,
                        "r": 231.06,
                        "b": 497.6533
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p75.7.2",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 343.019515,
                        "t": 513.052443,
                        "r": 385.998283,
                        "b": 476.988709
                    },
                    "text": "1% Decrease\n(6.10)%",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p75.7.3",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 413.063852,
                        "t": 513.052443,
                        "r": 472.179329,
                        "b": 476.988709
                    },
                    "text": "Current Discount\nRate (7.10%)",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p75.7.4",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 501.508046,
                        "t": 513.052443,
                        "r": 540.036692,
                        "b": 476.988709
                    },
                    "text": "1% Increase\n(8.10)%",
                    "attrs": {
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                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p75.7.5",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 128.400296,
                        "t": 475.311256,
                        "r": 282.198157,
                        "b": 464.148243
                    },
                    "text": "University's Net OPEB (LI) Liability",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p75.7.6",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 356.746741,
                        "t": 475.311256,
                        "r": 392.957113,
                        "b": 464.148243
                    },
                    "text": "$ 182,000",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p75.7.7",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 446.153124,
                        "t": 475.311256,
                        "r": 471.198097,
                        "b": 464.148243
                    },
                    "text": "$ 8,993",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p75.7.8",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 518.698151,
                        "t": 475.311256,
                        "r": 549.307782,
                        "b": 464.148243
                    },
                    "text": "$ 66,000",
                    "attrs": {
                        "row": 1,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p75.7.9",
                    "order": 16,
                    "type": "table_cell",
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                    },
                    "text": "Summary OPEB Information",
                    "attrs": {
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 4,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p75.7.10",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 122.88,
                        "t": 449.8133,
                        "r": 231.06,
                        "b": 433.8667
                    },
                    "text": "",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p75.7.11",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 350.88,
                        "t": 433.370905,
                        "r": 378.166071,
                        "b": 422.209789
                    },
                    "text": "KERS",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p75.7.12",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 429.380574,
                        "t": 433.370905,
                        "r": 456.082316,
                        "b": 422.209789
                    },
                    "text": "KTRS",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p75.7.13",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 509.69728,
                        "t": 433.370905,
                        "r": 531.969946,
                        "b": 422.209789
                    },
                    "text": "Total",
                    "attrs": {
                        "row": 3,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p75.7.14",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 128.400902,
                        "t": 420.890657,
                        "r": 301.505683,
                        "b": 372.408809
                    },
                    "text": "Net OPEB Liability\nDeferred Outflows of Resources\nDeferred Inflows of Resources\nActuarially Determined OPEB Expense",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p75.7.15",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 348.413389,
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                        "r": 393.039906,
                        "b": 372.408809
                    },
                    "text": "$ 5,856,103\n3,814,333\n2,581,000\n198,000",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p75.7.16",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 426.600249,
                        "t": 420.890657,
                        "r": 471.205719,
                        "b": 372.408809
                    },
                    "text": "$ 5,870,993\n48,786\n39,000\n8,000",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p75.7.17",
                    "order": 24,
                    "type": "table_cell",
                    "bbox": {
                        "l": 499.196392,
                        "t": 420.890657,
                        "r": 549.341463,
                        "b": 372.408809
                    },
                    "text": "$ 11,727,096\n3,863,119\n2,620,000\n206,000",
                    "attrs": {
                        "row": 4,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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        },
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            "id": "p75.8",
            "order": 25,
            "type": "heading",
            "bbox": {
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                "b": 332.4
            },
            "text": "NOTE 11 COMMITMENTS AND CONTINGENCIES",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p75.9",
            "order": 26,
            "type": "text",
            "bbox": {
                "l": 104.16,
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                "r": 560.88,
                "b": 230.64
            },
            "text": "The University is a party to various lawsuits and other claims in the ordinary course of business. Matters existed as of June 30, 2023, for which judgments and settlements have been reached after June 30, 2023. The amount accrued as of June 30, 2023, for these matters is $350,000. University officials are of the opinion, based upon the advice of legal counsel, that the ultimate resolution of additional matters existing as of June 30, 2023, but not accrued as of that date, will not have a material effect on the financial statements of the University."
        },
        {
            "id": "p75.10",
            "order": 27,
            "type": "text",
            "bbox": {
                "l": 104.4,
                "t": 220.08,
                "r": 560.88,
                "b": 155.52
            },
            "text": "The University receives financial assistance from federal and state agencies in the form of grants and awards. The expenditure of funds received from these programs generally requires compliance with terms and conditions specified in the grant agreements and are subject to audit by the grantor agencies. Any disallowed claims resulting from such audit could become a liability of the applicable fund."
        },
        {
            "id": "p75.11",
            "order": 28,
            "type": "footer",
            "bbox": {
                "l": 296.88,
                "t": 46.32,
                "r": 315.12,
                "b": 34.56
            },
            "text": "(72)",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}