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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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            "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 for its proportionate share of the net pension liability that reflected a reduction for pension support provided to the University by the Commonwealth of Kentucky. The amount recognized by the University as its proportionate share of the net pension liability, the related State support, and the total portion of the net pension liability that was associated with the University were as follows:"
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                    "text": "2017",
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                    "text": "University's proportionate share of the net pension liability",
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                    "text": "Commonwealth of Kentucky's proportionate share of the net pension liability associated with the University",
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            "text": "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 June 30, 2015 and update procedures were used to roll forward the total pension liability to the measurement 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 0.22 percent and 0.23 percent, respectively."
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            "text": "For the year ended June 30, 2017, the University’s actuarially calculated pension expense was $2,993,395. The University also recognized revenue of $510,942 for support provided by the Commonwealth. At June 30, 2017, the University reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:"
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