KENTUCKY STATE UNIVERSITY
NOTES TO FINANCIAL STATEMENTS JUNE 30, 2022
NOTE 12 - OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)
OPEB plan fiduciary net position – Detailed information about the KTRS OPEB plans' fiduciary net position is available in the separately issued KTRS financial report.
Summary OPEB Information:
KERSKTRSTotal
Net OPEB liability$ 5,726,581$ 3,674,000$ 9,400,581
Net OPEB asset11,750-0-11,750
Deferred outflows of resources2,026,2861,485,1213,511,407
Deferred inflows of resources2,560,4122,767,0005,327,412
Actuarially determined OPEB expense1,158,376332,0001,490,376
76.