{ "document_id": 16537, "page": 53, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16648, "item_count": 30, "counts_by_type": { "footer": 1, "heading": 1, "table": 2, "table_cell": 18, "text": 6, "title": 2 }, "build_ms": 5, "items": [ { "id": "p53.1", "order": 1, "type": "title", "bbox": { "l": 215.52, "t": 763.68, "r": 395.76, "b": 728.4 }, "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2018", "attrs": { "block_label": "doc_title" }, "level": 2 }, { "id": "p53.2", "order": 2, "type": "title", "bbox": { "l": 70.08, "t": 693.84, "r": 435.6, "b": 679.92 }, "text": "NOTE 9 - OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (Continued)", "attrs": { "block_label": "doc_title" }, "level": 2 }, { "id": "p53.3", "order": 3, "type": "table", "bbox": { "l": 105.6, "t": 671.76, "r": 534, "b": 575.76 }, "text": "", "attrs": { "block_label": "table", "n_rows": 3, "n_cols": 2, "integrity": { "cells_checked": 6, "cells_flagged": 0 } }, "children": [ { "id": "p53.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 143.99088, "t": 667.50432, "r": 225.049344, "b": 658.29132 }, "text": "Ages 65 and older", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p53.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 323.99796, "t": 667.50432, "r": 521.856348, "b": 646.7676 }, "text": "5.75% for FY 2017 decreasing to an ultimate rate of 5.00% by FY 2020", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p53.3.3", "order": 6, "type": "table_cell", "bbox": { "l": 144.00084, "t": 644.45688, "r": 262.361496, "b": 635.24388 }, "text": "Medicare Part B premiums", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p53.3.4", "order": 7, "type": "table_cell", "bbox": { "l": 324.00792, "t": 644.45688, "r": 510.577644, "b": 623.83968 }, "text": "1.02% for FY 2017 with an ultimate rate of 5.00% by 2029", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p53.3.5", "order": 8, "type": "table_cell", "bbox": { "l": 108.0054, "t": 621.52896, "r": 199.726044, "b": 612.31596 }, "text": "Under age 65 claims", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p53.3.6", "order": 9, "type": "table_cell", "bbox": { "l": 324.00792, "t": 621.52896, "r": 532.896012, "b": 577.7447999999999 }, "text": "the current premium charged by KEHP is used as the base cost and is projected forward using only the health care trend assumption (no implicit rate subsidy is recognized).", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } } ] }, { "id": "p53.4", "order": 10, "type": "heading", "bbox": { "l": 69.84, "t": 566.64, "r": 165.36, "b": 554.16 }, "text": "Life Insurance Plan", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p53.5", "order": 11, "type": "text", "bbox": { "l": 69.12, "t": 544.08, "r": 542.16, "b": 495.36 }, "text": "Plan Description – Life Insurance Plan – KTRS administers the life insurance plan as provided by Kentucky Revised Statute 161.655 to eligible active and retired members. The KTRS Life Insurance benefit is a cost-sharing multiple employer defined benefit plan. Changes made to the life insurance plan may be made by the KTRS Board of Trustees and the General Assembly." }, { "id": "p53.6", "order": 12, "type": "text", "bbox": { "l": 68.4, "t": 486.24, "r": 541.92, "b": 437.28 }, "text": "Benefits Provided – KTRS provides a life insurance benefit of five thousand dollars payable for members who retire based on service or disability. KTRS provides a life insurance benefit of two thousand dollars payable for its active contributing members. The life insurance benefit is payable upon the death of the member to the member's estate or to a party designated by the member." }, { "id": "p53.7", "order": 13, "type": "text", "bbox": { "l": 69.6, "t": 428.64, "r": 542.16, "b": 403.44 }, "text": "Contributions – In order to fund the post-retirement life insurance benefit, three hundredths of one percent (0.03%) of the gross annual payroll of members is contributed by the state." }, { "id": "p53.8", "order": 14, "type": "text", "bbox": { "l": 68.4, "t": 394.56, "r": 542.88, "b": 299.52 }, "text": "OPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEBs: At June 30, 2018, the University reported a liability of $81,000 for its proportionate share of the collective net OPEB liability that reflected a reduction for state OPEB support provided to the University. The collective net OPEB liability was measured as of June 30, 2017, and the total OPEB liability used to calculate the collective net OPEB liability was based on a projection of the University's long-term share of contributions to the OPEB plan relative to the projected contributions of all participating employers, actuarially determined. At June 30, 2017, the University's proportion was 0.369048%." }, { "id": "p53.9", "order": 15, "type": "text", "bbox": { "l": 68.88, "t": 290.64, "r": 541.68, "b": 254.4 }, "text": "For the year ended June 30, 2018, the University recognized OPEB expense of $12,000. At June 30, 2018, the University reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:" }, { "id": "p53.10", "order": 16, "type": "table", "bbox": { "l": 86.4, "t": 245.52, "r": 540.48, "b": 149.52 }, "text": "", "attrs": { "block_label": "table", "n_rows": 4, "n_cols": 3, "integrity": { "cells_checked": 8, "cells_flagged": 0 } }, "children": [ { "id": "p53.10.1", "order": 17, "type": "table_cell", "bbox": { "l": 86.4, "t": 245.52, "r": 237.76, "b": 221.52 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 } }, { "id": "p53.10.2", "order": 18, "type": "table_cell", "bbox": { "l": 378.21024, "t": 242.00843999999995, "r": 458.659152, "b": 221.37828000000002 }, "text": "Deferred Outflows of Resources", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p53.10.3", "order": 19, "type": "table_cell", "bbox": { "l": 467.12316, "t": 242.00843999999995, "r": 539.772396, "b": 221.37828000000002 }, "text": "Deferred Inflows of Resources", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p53.10.4", "order": 20, "type": "table_cell", "bbox": { "l": 89.99772, "t": 219.07128, "r": 326.685168, "b": 198.33456 }, "text": "Net difference between projected and actual earnings on OPEB plan investments", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p53.10.5", "order": 21, "type": "table_cell", "bbox": { "l": 419.39484, "t": 207.54755999999998, "r": 449.886384, "b": 198.33456 }, "text": "$ 17,000", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p53.10.6", "order": 22, "type": "table_cell", "bbox": { "l": 389.12, "t": 221.52, "r": 540.48, "b": 197.52 }, "text": "$-", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 } }, { "id": "p53.10.7", "order": 23, "type": "table_cell", "bbox": { "l": 89.98776, "t": 196.02383999999995, "r": 282.81336, "b": 175.29827999999998 }, "text": "University's contributions subsequent to the measurement date", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p53.10.8", "order": 24, "type": "table_cell", "bbox": { "l": 424.92264, "t": 184.51128000000006, "r": 449.896344, "b": 175.29827999999998 }, "text": "3,832", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p53.10.9", "order": 25, "type": "table_cell", "bbox": { "l": 389.12, "t": 197.52, "r": 540.48, "b": 173.52 }, "text": "-", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 } }, { "id": "p53.10.10", "order": 26, "type": "table_cell", "bbox": { "l": 107.99544, "t": 161.59127999999998, "r": 130.242096, "b": 152.37828000000002 }, "text": "Total", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p53.10.11", "order": 27, "type": "table_cell", "bbox": { "l": 419.39484, "t": 161.59127999999998, "r": 449.886384, "b": 152.37828000000002 }, "text": "$ 20,832", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p53.10.12", "order": 28, "type": "table_cell", "bbox": { "l": 389.12, "t": 173.52, "r": 540.48, "b": 149.52 }, "text": "$-", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 } } ] }, { "id": "p53.11", "order": 29, "type": "text", "bbox": { "l": 278.4, "t": 70.8, "r": 333.36, "b": 57.6 }, "text": "(Continued)" }, { "id": "p53.12", "order": 30, "type": "footer", "bbox": { "l": 524.88, "t": 47.52, "r": 538.32, "b": 35.52 }, "text": "51.", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }