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            "id": "p33.1",
            "order": 1,
            "type": "title",
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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2017",
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            "text": "NOTE 9 - PENSION PLANS (Continued)",
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                    "id": "p33.3.2",
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                    "type": "table_cell",
                    "bbox": {
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                    },
                    "text": "Tier 1\\nParticipation Prior to\\nSeptember 1, 2008",
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                    }
                },
                {
                    "id": "p33.3.3",
                    "order": 6,
                    "type": "table_cell",
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                    "text": "Tier 2\\nParticipation\\nSeptember 1, 2008 through\\nDecember 31, 2013",
                    "attrs": {
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                        "col": 2,
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                },
                {
                    "id": "p33.3.4",
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                    "text": "Tier 3\\nParticipation\\nJanuary 1, 2014",
                    "attrs": {
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                        "colspan": 1,
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                    }
                },
                {
                    "id": "p33.3.5",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 77.4,
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                        "r": 159.8931,
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                    },
                    "text": "Reduced Retirement Benefit",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p33.3.6",
                    "order": 9,
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                    "bbox": {
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                    "text": "Any age with 25 years of service. Age 55 with 5 years of service.",
                    "attrs": {
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p33.3.7",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 311.1003,
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                    },
                    "text": "Age 60 with 10 years of service. Excludes purchased service (exception: refunds, omitted, free military).",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
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                },
                {
                    "id": "p33.3.8",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 427.9806,
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                    "text": "No reduced retirement benefit.",
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            "text": "Contributions - Benefit and contribution rates are established by state statute. Per Kentucky Revised Statute 61.565(3) contribution requirements of the active employees and the participating organizations are established and may be amended by the KRS Board. For the fiscal year ended June 30, 2017, University non-hazardous employees were required to contribute 5 percent of their annual covered salary for retirement benefits for the year ended June 30, 2017. Non-hazardous employees with a participation date after 9/1/2008 were required to contribute an additional 1 percent of their covered salary for retiree healthcare benefits. The University was contractually required to contribute 40.24 percent of annual covered payroll for non-hazardous pay to the pension plan for the year ended June 30, 2017. Actuarially determined as an amount that, when combined with employee contributions, is expected to finance the cost of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The University's total contributions to KERS for the year ended June 30, 2017 was $1,515,810, equal to the required contributions for the year."
        },
        {
            "id": "p33.5",
            "order": 13,
            "type": "text",
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            "text": "Pension liabilities, pension expense, and deferred outflows of resources and deferred inflows of resources related to pensions - At June 30, 2017, the University reported a liability of $29,146,180 for its proportionate share of the non-hazardous net pension liability. The net pension liability was measured as of June 30, 2016 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The University's proportion of the net pension liability was based on actual contributions to the pension plan during the measurement period. At June 30, 2017 and 2016, the University's proportion was 0.26 percent and 0.29 percent."
        },
        {
            "id": "p33.6",
            "order": 14,
            "type": "text",
            "bbox": {
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            "text": "For the year ended June 30, 2017, the University's actuarially calculated pension expense was $1,733,515. At June 30, 2017, the University reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:"
        },
        {
            "id": "p33.7",
            "order": 15,
            "type": "table",
            "bbox": {
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                "b": 109.78588000000002
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            "text": "",
            "attrs": {
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                "n_cols": 3,
                "integrity": {
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            "children": [
                {
                    "id": "p33.7.1",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 71.997996,
                        "t": 233.70946800000002,
                        "r": 143.228172,
                        "b": 211.00588000000005
                    },
                    "text": "2017\nNon-hazardous:",
                    "attrs": {
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                        "rowspan": 1,
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                        "bbox_refit": true,
                        "merged_continuation": true
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                {
                    "id": "p33.7.2",
                    "order": 17,
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                    "bbox": {
                        "l": 393.479676,
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                    "text": "Deferred\nOutflows of\nResources",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
                    "id": "p33.7.3",
                    "order": 18,
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                    "bbox": {
                        "l": 471.105618,
                        "t": 256.689336,
                        "r": 518.939094,
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                    "text": "Deferred\nInflows of\nResources",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
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                        "bbox_refit": true,
                        "merged_continuation": true
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                {
                    "id": "p33.7.4",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90.001932,
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                        "r": 320.22546,
                        "b": 199.48588600000005
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                    "text": "Difference between expected and actual experience",
                    "attrs": {
                        "row": 1,
                        "col": 0,
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                    }
                },
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                        "l": 414.907446,
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                    "text": "$ 30,443",
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                },
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                        "l": 373.36,
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                    "text": "$ -",
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                        "row": 1,
                        "col": 2,
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                        "colspan": 1
                    }
                },
                {
                    "id": "p33.7.7",
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                    "bbox": {
                        "l": 90.001932,
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                        "r": 326.780544,
                        "b": 176.50601800000004
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                    "text": "Net difference between projected and actual earnings on investments",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
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                    "bbox": {
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                        "b": 176.50601800000004
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                    "text": "447,512",
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                        "bbox_refit": true
                    }
                },
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                    "bbox": {
                        "l": 373.36,
                        "t": 183.84,
                        "r": 525.6,
                        "b": 169.152
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                    "text": "-",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p33.7.10",
                    "order": 25,
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                    "bbox": {
                        "l": 90.001932,
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                        "r": 200.051592,
                        "b": 164.98602400000004
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                    "text": "Changes of assumptions",
                    "attrs": {
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p33.7.11",
                    "order": 26,
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                        "l": 401.025738,
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                    "text": "2,207,770",
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                        "colspan": 1,
                        "bbox_refit": true
                    }
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                    "bbox": {
                        "l": 373.36,
                        "t": 169.152,
                        "r": 525.6,
                        "b": 154.464
                    },
                    "text": "-",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p33.7.13",
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                        "l": 90.001932,
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                        "r": 343.93278,
                        "b": 142.00615600000003
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                    "text": "Changes in proportion and differences between employer contributions and proportionate share of contributions",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p33.7.14",
                    "order": 29,
                    "type": "table_cell",
                    "bbox": {
                        "l": 221.12,
                        "t": 154.464,
                        "r": 373.36,
                        "b": 139.776
                    },
                    "text": "-",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p33.7.15",
                    "order": 30,
                    "type": "table_cell",
                    "bbox": {
                        "l": 477.493368,
                        "t": 153.18847600000004,
                        "r": 522.054312,
                        "b": 142.00615600000003
                    },
                    "text": "3,394,261",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
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                    "id": "p33.7.16",
                    "order": 31,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90.002934,
                        "t": 141.66848200000004,
                        "r": 345.153216,
                        "b": 130.48616200000004
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                    "text": "University contributions subsequent to measurement date",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p33.7.17",
                    "order": 32,
                    "type": "table_cell",
                    "bbox": {
                        "l": 401.070828,
                        "t": 141.66848200000004,
                        "r": 445.544598,
                        "b": 130.48616200000004
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                    "text": "1,515,810",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p33.7.18",
                    "order": 33,
                    "type": "table_cell",
                    "bbox": {
                        "l": 373.36,
                        "t": 139.776,
                        "r": 525.6,
                        "b": 125.088
                    },
                    "text": "-",
                    "attrs": {
                        "row": 5,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p33.7.19",
                    "order": 34,
                    "type": "table_cell",
                    "bbox": {
                        "l": 68.88,
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                        "r": 221.12,
                        "b": 110.4
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                    "text": "",
                    "attrs": {
                        "row": 6,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
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                {
                    "id": "p33.7.20",
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                    "bbox": {
                        "l": 401.004696,
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                        "r": 445.482474,
                        "b": 109.78588000000002
                    },
                    "text": "$ 4,201,535",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                        "l": 477.48936,
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                        "r": 521.946096,
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                    "text": "$ 3,394,261",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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            "type": "text",
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            "text": "(Continued)"
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            "type": "footer",
            "bbox": {
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