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            "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET OPEB LIABILITY\nKENTUCKY EMPLOYEES' RETIREMENT SYSTEM\nJUNE 30, 2023\n(AMOUNTS IN THOUSANDS)\n(SEE INDEPENDENT AUDITORS' REPORT)",
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                            "text": "2023"
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                            "coverage": 0,
                            "text": "$ 5,847"
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                        "colspan": 1
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                    "text": "$ 4,548",
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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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                        "colspan": 1
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                        "r": 444.3771,
                        "b": 336.68
                    },
                    "text": "2021",
                    "attrs": {
                        "row": 6,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.47",
                    "order": 49,
                    "type": "table_cell",
                    "bbox": {
                        "l": 444.3771,
                        "t": 354.72,
                        "r": 542.3314,
                        "b": 336.68
                    },
                    "text": "2020",
                    "attrs": {
                        "row": 6,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.48",
                    "order": 50,
                    "type": "table_cell",
                    "bbox": {
                        "l": 542.3314,
                        "t": 354.72,
                        "r": 640.2857,
                        "b": 336.68
                    },
                    "text": "2019",
                    "attrs": {
                        "row": 6,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.49",
                    "order": 51,
                    "type": "table_cell",
                    "bbox": {
                        "l": 640.2857,
                        "t": 354.72,
                        "r": 738.24,
                        "b": 336.68
                    },
                    "text": "2018",
                    "attrs": {
                        "row": 6,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.50",
                    "order": 52,
                    "type": "table_cell",
                    "bbox": {
                        "l": 52.56,
                        "t": 336.68,
                        "r": 150.5143,
                        "b": 318.64
                    },
                    "text": "Proportion of the Net OPEB Liability (Asset)",
                    "attrs": {
                        "row": 7,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.51",
                    "order": 53,
                    "type": "table_cell",
                    "bbox": {
                        "l": 150.5143,
                        "t": 336.68,
                        "r": 248.4686,
                        "b": 318.64
                    },
                    "text": "$ 9",
                    "attrs": {
                        "row": 7,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.52",
                    "order": 54,
                    "type": "table_cell",
                    "bbox": {
                        "l": 248.4686,
                        "t": 336.68,
                        "r": 346.4229,
                        "b": 318.64
                    },
                    "text": "$ (12)",
                    "attrs": {
                        "row": 7,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.53",
                    "order": 55,
                    "type": "table_cell",
                    "bbox": {
                        "l": 346.4229,
                        "t": 336.68,
                        "r": 444.3771,
                        "b": 318.64
                    },
                    "text": "$ 26",
                    "attrs": {
                        "row": 7,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.54",
                    "order": 56,
                    "type": "table_cell",
                    "bbox": {
                        "l": 444.3771,
                        "t": 336.68,
                        "r": 542.3314,
                        "b": 318.64
                    },
                    "text": "$ (19)",
                    "attrs": {
                        "row": 7,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.55",
                    "order": 57,
                    "type": "table_cell",
                    "bbox": {
                        "l": 542.3314,
                        "t": 336.68,
                        "r": 640.2857,
                        "b": 318.64
                    },
                    "text": "$ (62)",
                    "attrs": {
                        "row": 7,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.56",
                    "order": 58,
                    "type": "table_cell",
                    "bbox": {
                        "l": 640.2857,
                        "t": 336.68,
                        "r": 738.24,
                        "b": 318.64
                    },
                    "text": "$ 3",
                    "attrs": {
                        "row": 7,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.57",
                    "order": 59,
                    "type": "table_cell",
                    "bbox": {
                        "l": 52.56,
                        "t": 318.64,
                        "r": 150.5143,
                        "b": 300.6
                    },
                    "text": "Proportionate Share of the Net OPEB Liability",
                    "attrs": {
                        "row": 8,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.58",
                    "order": 60,
                    "type": "table_cell",
                    "bbox": {
                        "l": 150.5143,
                        "t": 318.64,
                        "r": 248.4686,
                        "b": 300.6
                    },
                    "text": "0.08 %",
                    "attrs": {
                        "row": 8,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.59",
                    "order": 61,
                    "type": "table_cell",
                    "bbox": {
                        "l": 248.4686,
                        "t": 318.64,
                        "r": 346.4229,
                        "b": 300.6
                    },
                    "text": "0.10 %",
                    "attrs": {
                        "row": 8,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.60",
                    "order": 62,
                    "type": "table_cell",
                    "bbox": {
                        "l": 346.4229,
                        "t": 318.64,
                        "r": 444.3771,
                        "b": 300.6
                    },
                    "text": "0.06 %",
                    "attrs": {
                        "row": 8,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.61",
                    "order": 63,
                    "type": "table_cell",
                    "bbox": {
                        "l": 444.3771,
                        "t": 318.64,
                        "r": 542.3314,
                        "b": 300.6
                    },
                    "text": "0.07 %",
                    "attrs": {
                        "row": 8,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.62",
                    "order": 64,
                    "type": "table_cell",
                    "bbox": {
                        "l": 542.3314,
                        "t": 318.64,
                        "r": 640.2857,
                        "b": 300.6
                    },
                    "text": "0.19 %",
                    "attrs": {
                        "row": 8,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.63",
                    "order": 65,
                    "type": "table_cell",
                    "bbox": {
                        "l": 640.2857,
                        "t": 318.64,
                        "r": 738.24,
                        "b": 300.6
                    },
                    "text": "0.05 %",
                    "attrs": {
                        "row": 8,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.64",
                    "order": 66,
                    "type": "table_cell",
                    "bbox": {
                        "l": 52.56,
                        "t": 300.6,
                        "r": 150.5143,
                        "b": 282.56
                    },
                    "text": "Covered Payroll",
                    "attrs": {
                        "row": 9,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.65",
                    "order": 67,
                    "type": "table_cell",
                    "bbox": {
                        "l": 150.5143,
                        "t": 300.6,
                        "r": 248.4686,
                        "b": 282.56
                    },
                    "text": "$ 205",
                    "attrs": {
                        "row": 9,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.66",
                    "order": 68,
                    "type": "table_cell",
                    "bbox": {
                        "l": 248.4686,
                        "t": 300.6,
                        "r": 346.4229,
                        "b": 282.56
                    },
                    "text": "$ 179",
                    "attrs": {
                        "row": 9,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.67",
                    "order": 69,
                    "type": "table_cell",
                    "bbox": {
                        "l": 346.4229,
                        "t": 300.6,
                        "r": 444.3771,
                        "b": 282.56
                    },
                    "text": "$ 106",
                    "attrs": {
                        "row": 9,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.68",
                    "order": 70,
                    "type": "table_cell",
                    "bbox": {
                        "l": 444.3771,
                        "t": 300.6,
                        "r": 542.3314,
                        "b": 282.56
                    },
                    "text": "$ 114",
                    "attrs": {
                        "row": 9,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.69",
                    "order": 71,
                    "type": "table_cell",
                    "bbox": {
                        "l": 542.3314,
                        "t": 300.6,
                        "r": 640.2857,
                        "b": 282.56
                    },
                    "text": "$ 309",
                    "attrs": {
                        "row": 9,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.70",
                    "order": 72,
                    "type": "table_cell",
                    "bbox": {
                        "l": 640.2857,
                        "t": 300.6,
                        "r": 738.24,
                        "b": 282.56
                    },
                    "text": "$ 79",
                    "attrs": {
                        "row": 9,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.71",
                    "order": 73,
                    "type": "table_cell",
                    "bbox": {
                        "l": 52.56,
                        "t": 282.56,
                        "r": 150.5143,
                        "b": 264.52
                    },
                    "text": "Proportionate Share of the Net OPEB Liability as a Share of Covered Payroll",
                    "attrs": {
                        "row": 10,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.72",
                    "order": 74,
                    "type": "table_cell",
                    "bbox": {
                        "l": 359.816576,
                        "t": 465.352122,
                        "r": 388.23821,
                        "b": 454.187323
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                    "text": "4.39%",
                    "attrs": {
                        "row": 10,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p86.2.73",
                    "order": 75,
                    "type": "table_cell",
                    "bbox": {
                        "l": 425.765192,
                        "t": 465.352122,
                        "r": 457.51964,
                        "b": 454.187323
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                    "text": "-6.70%",
                    "attrs": {
                        "row": 10,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                    "type": "table_cell",
                    "bbox": {
                        "l": 492.886557,
                        "t": 465.352122,
                        "r": 526.876245,
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                    "text": "24.53%",
                    "attrs": {
                        "row": 10,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p86.2.75",
                    "order": 77,
                    "type": "table_cell",
                    "bbox": {
                        "l": 555.463267,
                        "t": 465.352122,
                        "r": 596.128607,
                        "b": 454.187323
                    },
                    "text": "(16.67)%",
                    "attrs": {
                        "row": 10,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p86.2.76",
                    "order": 78,
                    "type": "table_cell",
                    "bbox": {
                        "l": 624.715629,
                        "t": 465.352122,
                        "r": 665.473185,
                        "b": 454.187323
                    },
                    "text": "(20.06)%",
                    "attrs": {
                        "row": 10,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p86.2.77",
                    "order": 79,
                    "type": "table_cell",
                    "bbox": {
                        "l": 703.000166,
                        "t": 465.352122,
                        "r": 722.510909,
                        "b": 454.187323
                    },
                    "text": "3.80 %",
                    "attrs": {
                        "row": 10,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p86.2.78",
                    "order": 80,
                    "type": "table_cell",
                    "bbox": {
                        "l": 52.56,
                        "t": 264.52,
                        "r": 150.5143,
                        "b": 246.48
                    },
                    "text": "Plan Fiduciary Net Position as a Percentage of Total OPEB Liability",
                    "attrs": {
                        "row": 11,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p86.2.79",
                    "order": 81,
                    "type": "table_cell",
                    "bbox": {
                        "l": 350.936757,
                        "t": 440.391393,
                        "r": 375.999516,
                        "b": 429.226595
                    },
                    "text": "98.72 %",
                    "attrs": {
                        "row": 11,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p86.2.80",
                    "order": 82,
                    "type": "table_cell",
                    "bbox": {
                        "l": 414.643116,
                        "t": 440.391393,
                        "r": 445.274932,
                        "b": 429.226595
                    },
                    "text": "101.85 %",
                    "attrs": {
                        "row": 11,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p86.2.81",
                    "order": 83,
                    "type": "table_cell",
                    "bbox": {
                        "l": 489.557753,
                        "t": 440.391393,
                        "r": 514.620512,
                        "b": 429.226595
                    },
                    "text": "92.00 %",
                    "attrs": {
                        "row": 11,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p86.2.82",
                    "order": 84,
                    "type": "table_cell",
                    "bbox": {
                        "l": 553.264112,
                        "t": 440.391393,
                        "r": 583.895928,
                        "b": 429.226595
                    },
                    "text": "105.29 %",
                    "attrs": {
                        "row": 11,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p86.2.83",
                    "order": 85,
                    "type": "table_cell",
                    "bbox": {
                        "l": 622.540529,
                        "t": 440.391393,
                        "r": 653.241508,
                        "b": 429.226595
                    },
                    "text": "105.83 %",
                    "attrs": {
                        "row": 11,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p86.2.84",
                    "order": 86,
                    "type": "table_cell",
                    "bbox": {
                        "l": 697.46519,
                        "t": 440.391393,
                        "r": 722.527949,
                        "b": 429.226595
                    },
                    "text": "98.80 %",
                    "attrs": {
                        "row": 11,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p86.3",
            "order": 87,
            "type": "heading",
            "bbox": {
                "l": 51.36,
                "t": 202.56,
                "r": 187.92,
                "b": 188.88
            },
            "text": "Changes in Assumptions",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p86.4",
            "order": 88,
            "type": "text",
            "bbox": {
                "l": 51.12,
                "t": 186.72,
                "r": 739.92,
                "b": 159.84
            },
            "text": "The discount rate used to calculate the total OPEB liability increased from 5.26% to 5.72% for the KERS nonhazardous insurance plan and from 5.01% to 5.59% for the KERS hazardous insurance plan."
        },
        {
            "id": "p86.5",
            "order": 89,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 149.04,
                "r": 740.4,
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            },
            "text": "Senate Bill 209 passed during the 2022 legislative session and increased the insurance dollar contribution for members hired on or after July 1, 2003, by $5 for each year of service a member attains over certain thresholds, depending on a member's retirement eligibility requirement. This increase in the insurance dollar contribution does not increase by 1.5% annually and is only payable for non-Medicare retirees. Additionally, it is only payable when the member's applicable insurance fund is at least 90% funded. The increase is first payable January 1, 2023."
        },
        {
            "id": "p86.6",
            "order": 90,
            "type": "text",
            "bbox": {
                "l": 386.4,
                "t": 46.56,
                "r": 405.12,
                "b": 35.04
            },
            "text": "(82)",
            "attrs": {
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            }
        },
        {
            "id": "p86.7",
            "order": 91,
            "type": "footnote",
            "bbox": {
                "l": 51.12,
                "t": 236.4,
                "r": 739.92,
                "b": 212.88
            },
            "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.",
            "attrs": {
                "block_label": "vision_footnote"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}