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            "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY\nKENTUCKY EMPLOYEES' RETIREMENT SYSTEM\nJUNE 30, 2023\n(AMOUNTS IN THOUSANDS)\n(SEE INDEPENDENT AUDITORS' REPORT)",
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                        "colspan": 1
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                        "colspan": 1
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                        "colspan": 1
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                        "colspan": 1
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                        "colspan": 1
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                        "colspan": 1
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                        "colspan": 1
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                        "colspan": 1
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                },
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                        "b": 477.118043
                    },
                    "text": "280.00%",
                    "attrs": {
                        "row": 10,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p84.2.103",
                    "order": 105,
                    "type": "table_cell",
                    "bbox": {
                        "l": 333.905272,
                        "t": 486.010443,
                        "r": 365.429727,
                        "b": 477.118043
                    },
                    "text": "253.63%",
                    "attrs": {
                        "row": 10,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p84.2.104",
                    "order": 106,
                    "type": "table_cell",
                    "bbox": {
                        "l": 386.531186,
                        "t": 486.010443,
                        "r": 418.113121,
                        "b": 477.118043
                    },
                    "text": "320.75%",
                    "attrs": {
                        "row": 10,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p84.2.105",
                    "order": 107,
                    "type": "table_cell",
                    "bbox": {
                        "l": 439.214579,
                        "t": 486.010443,
                        "r": 470.739034,
                        "b": 477.118043
                    },
                    "text": "344.74%",
                    "attrs": {
                        "row": 10,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p84.2.106",
                    "order": 108,
                    "type": "table_cell",
                    "bbox": {
                        "l": 491.840493,
                        "t": 486.010443,
                        "r": 523.364948,
                        "b": 477.118043
                    },
                    "text": "303.88%",
                    "attrs": {
                        "row": 10,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p84.2.107",
                    "order": 109,
                    "type": "table_cell",
                    "bbox": {
                        "l": 544.526281,
                        "t": 486.010443,
                        "r": 576.050736,
                        "b": 477.118043
                    },
                    "text": "300.00%",
                    "attrs": {
                        "row": 10,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p84.2.108",
                    "order": 110,
                    "type": "table_cell",
                    "bbox": {
                        "l": 531.696,
                        "t": 303.84,
                        "r": 600.144,
                        "b": 288
                    },
                    "text": "",
                    "attrs": {
                        "row": 10,
                        "col": 7,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p84.2.109",
                    "order": 111,
                    "type": "table_cell",
                    "bbox": {
                        "l": 600.144,
                        "t": 303.84,
                        "r": 668.592,
                        "b": 288
                    },
                    "text": "",
                    "attrs": {
                        "row": 10,
                        "col": 8,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p84.2.110",
                    "order": 112,
                    "type": "table_cell",
                    "bbox": {
                        "l": 668.592,
                        "t": 303.84,
                        "r": 737.04,
                        "b": 288
                    },
                    "text": "",
                    "attrs": {
                        "row": 10,
                        "col": 9,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p84.2.111",
                    "order": 113,
                    "type": "table_cell",
                    "bbox": {
                        "l": 52.56,
                        "t": 288,
                        "r": 121.008,
                        "b": 272.16
                    },
                    "text": "Plan Fiduciary Net Position as a Percentage of Total Pension Liability",
                    "attrs": {
                        "row": 11,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p84.2.112",
                    "order": 114,
                    "type": "table_cell",
                    "bbox": {
                        "l": 283.01413,
                        "t": 464.050359,
                        "r": 303.004313,
                        "b": 455.15796
                    },
                    "text": "61.51 %",
                    "attrs": {
                        "row": 11,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p84.2.113",
                    "order": 115,
                    "type": "table_cell",
                    "bbox": {
                        "l": 335.643237,
                        "t": 464.050359,
                        "r": 355.63342,
                        "b": 455.15796
                    },
                    "text": "66.03 %",
                    "attrs": {
                        "row": 11,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p84.2.114",
                    "order": 116,
                    "type": "table_cell",
                    "bbox": {
                        "l": 388.272343,
                        "t": 464.050359,
                        "r": 408.31841,
                        "b": 455.15796
                    },
                    "text": "55.18 %",
                    "attrs": {
                        "row": 11,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p84.2.115",
                    "order": 117,
                    "type": "table_cell",
                    "bbox": {
                        "l": 440.957333,
                        "t": 464.050359,
                        "r": 460.947517,
                        "b": 455.15796
                    },
                    "text": "55.49 %",
                    "attrs": {
                        "row": 11,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p84.2.116",
                    "order": 118,
                    "type": "table_cell",
                    "bbox": {
                        "l": 493.58644,
                        "t": 464.050359,
                        "r": 513.576624,
                        "b": 455.15796
                    },
                    "text": "56.10 %",
                    "attrs": {
                        "row": 11,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p84.2.117",
                    "order": 119,
                    "type": "table_cell",
                    "bbox": {
                        "l": 546.275422,
                        "t": 464.050359,
                        "r": 566.265605,
                        "b": 455.15796
                    },
                    "text": "54.80 %",
                    "attrs": {
                        "row": 11,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p84.2.118",
                    "order": 120,
                    "type": "table_cell",
                    "bbox": {
                        "l": 531.696,
                        "t": 288,
                        "r": 600.144,
                        "b": 272.16
                    },
                    "text": "",
                    "attrs": {
                        "row": 11,
                        "col": 7,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p84.2.119",
                    "order": 121,
                    "type": "table_cell",
                    "bbox": {
                        "l": 600.144,
                        "t": 288,
                        "r": 668.592,
                        "b": 272.16
                    },
                    "text": "",
                    "attrs": {
                        "row": 11,
                        "col": 8,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p84.2.120",
                    "order": 122,
                    "type": "table_cell",
                    "bbox": {
                        "l": 668.592,
                        "t": 288,
                        "r": 737.04,
                        "b": 272.16
                    },
                    "text": "",
                    "attrs": {
                        "row": 11,
                        "col": 9,
                        "rowspan": 1,
                        "colspan": 1
                    }
                }
            ]
        },
        {
            "id": "p84.3",
            "order": 123,
            "type": "text",
            "bbox": {
                "l": 51.12,
                "t": 249.84,
                "r": 739.92,
                "b": 228.96
            },
            "text": "Note: This table represents data that is one year in arrears. These are 10-year schedules. However, the information in this schedule is not required to be presented retroactively. Years will be added to this schedule in future fiscal years until 10 years of information is available."
        },
        {
            "id": "p84.4",
            "order": 124,
            "type": "heading",
            "bbox": {
                "l": 51.6,
                "t": 220.56,
                "r": 188.16,
                "b": 207.84
            },
            "text": "Changes in Assumptions",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p84.5",
            "order": 125,
            "type": "text",
            "bbox": {
                "l": 50.64,
                "t": 205.44,
                "r": 741.12,
                "b": 140.88
            },
            "text": "House Bill 1 passed during the 2022 legislative session and included a provision that provided an approximate 8% across-the-board salary increase effective July 1, 2022, for eligible State employees. While this salary increase may produce an actuarial loss with respect to the liability attributable to Tier 1 and Tier 2 active members (i.e. a higher total pension liability than expected based on current actuarial assumptions), there was not sufficient information available at the time the roll-forward Total Pension Liability was calculated to make a reasonable adjustment to reflect these anticipated salary increases."
        },
        {
            "id": "p84.6",
            "order": 126,
            "type": "text",
            "bbox": {
                "l": 386.64,
                "t": 46.32,
                "r": 404.88,
                "b": 35.04
            },
            "text": "(80)",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}