{ "document_id": 13925, "page": 2, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 14036, "item_count": 29, "counts_by_type": { "heading": 7, "link": 1, "list": 2, "list_item": 7, "table": 2, "table_cell": 7, "text": 3 }, "build_ms": 4, "items": [ { "id": "p2.1", "order": 1, "type": "heading", "bbox": { "l": 33.84, "t": 739.68, "r": 93.36, "b": 725.52 }, "text": "PROCESS:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.2", "order": 2, "type": "heading", "bbox": { "l": 33.36, "t": 708.24, "r": 229.44, "b": 695.04 }, "text": "Requirements for an Accountable Plan", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.3", "order": 3, "type": "text", "bbox": { "l": 33.6, "t": 693.6, "r": 577.44, "b": 665.04 }, "text": "For an expense reimbursement or advance to be considered non-taxable under this accountable plan, all of the following criteria must be met:" }, { "id": "p2.4", "order": 4, "type": "list", "bbox": { "l": 33.84, "t": 651.01, "r": 577.68, "b": 531.36 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p2.4.1", "order": 5, "type": "list_item", "bbox": { "l": 33.84, "t": 651.01, "r": 577.44, "b": 620.16 }, "text": "Business Connection: The expense must be reasonable, necessary, and directly related to the business purposes of KSU." }, { "id": "p2.4.2", "order": 6, "type": "list_item", "bbox": { "l": 34.08, "t": 606.48, "r": 577.44, "b": 576.24 }, "text": "Timely Substantiation: The employee must adequately account for and substantiate the expense to KSU within 60 days of the expense being incurred.", "marker": "-" }, { "id": "p2.4.3", "order": 7, "type": "list_item", "bbox": { "l": 34.08, "t": 561.73, "r": 577.68, "b": 531.36 }, "text": "Return of Excess: The employee must return any reimbursement or advance that exceeds the substantiated expenses within 120 days of payment." } ] }, { "id": "p2.5", "order": 8, "type": "heading", "bbox": { "l": 33.6, "t": 515.52, "r": 203.28, "b": 503.04 }, "text": "Consequence of Non-Compliance", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.6", "order": 9, "type": "text", "bbox": { "l": 33.12, "t": 501.12, "r": 577.92, "b": 457.92 }, "text": "Any amount paid to an employee that does not meet all three of the requirements above will be treated as paid under a \"non-accountable plan.\" Such amounts will be reported as taxable income to the employee in the next available payroll cycle and will be subject to all applicable tax withholdings." }, { "id": "p2.7", "order": 10, "type": "heading", "bbox": { "l": 33.6, "t": 442.8, "r": 193.44, "b": 429.84 }, "text": "Compliance with Other Policies", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.8", "order": 11, "type": "text", "bbox": { "l": 33.12, "t": 428.16, "r": 578.16, "b": 398.88 }, "text": "All expenses submitted for reimbursement must also comply with other relevant KSU policies, including but not limited to, the Travel and Entertainment Expenses Policy and the Purchasing Policy." }, { "id": "p2.9", "order": 12, "type": "heading", "bbox": { "l": 33.6, "t": 383.76, "r": 267.36, "b": 369.36 }, "text": "REFERENCES AND RELATED MATERIALS:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.10", "order": 13, "type": "list", "bbox": { "l": 54.025, "t": 350.6, "r": 299.485, "b": 292.6 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p2.10.1", "order": 14, "type": "list_item", "bbox": { "l": 54.025, "t": 350.6, "r": 160.167, "b": 338.6 }, "text": "KSU Purchasing Policy" }, { "id": "p2.10.2", "order": 15, "type": "list_item", "bbox": { "l": 54.025, "t": 335.35, "r": 220.647, "b": 323.35 }, "text": "KSU Entertainment Expense Policy" }, { "id": "p2.10.3", "order": 16, "type": "list_item", "bbox": { "l": 54.025, "t": 319.85, "r": 262.41, "b": 307.85 }, "text": "IRS Publication 5137 (Fringe Benefit Guide)", "marker": "•" }, { "id": "p2.10.4", "order": 17, "type": "list_item", "bbox": { "l": 54.025, "t": 304.6, "r": 299.485, "b": 292.6 }, "text": "IRS Publication 463 (Travel, Gift, and Car Expenses)", "marker": "-" } ] }, { "id": "p2.11", "order": 18, "type": "heading", "bbox": { "l": 34.56, "t": 276, "r": 102.24, "b": 262.08 }, "text": "CONTACTS:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.12", "order": 19, "type": "table", "bbox": { "l": 35.04, "t": 247.2, "r": 576.24, "b": 214.56 }, "text": "", "attrs": { "block_label": "table", "n_rows": 1, "n_cols": 4, "integrity": { "cells_checked": 4, "cells_flagged": 0 } }, "children": [ { "id": "p2.12.1", "order": 20, "type": "table_cell", "bbox": { "l": 41.775, "t": 243.08000000000004, "r": 121.443, "b": 215.83000000000004 }, "text": "Subject\nPolicy Questions", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" } }, { "id": "p2.12.2", "order": 21, "type": "table_cell", "bbox": { "l": 145.05, "t": 243.08000000000004, "r": 320.43, "b": 215.83000000000004 }, "text": "Office\nCFO/Vice President of Fin. & Admin.", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" } }, { "id": "p2.12.3", "order": 22, "type": "table_cell", "bbox": { "l": 334.15, "t": 243.08000000000004, "r": 408.474, "b": 215.83000000000004 }, "text": "Telephone\n(502) 597-6429", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" } }, { "id": "p2.12.4", "order": 23, "type": "table_cell", "bbox": { "l": 446.67, "t": 243.08000000000004, "r": 565.902, "b": 215.83000000000004 }, "text": "E-mail\nMelissa.Hicks@kysu.edu", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" }, "children": [ { "id": "p2.12.4.1", "order": 24, "type": "link", "bbox": { "l": 444.15, "t": 230.51, "r": 568.01, "b": 215.86 }, "text": "Melissa.Hicks@kysu.edu", "attrs": { "uri": "mailto:Melissa.Hicks@kysu.edu", "action_type": "/URI", "row": 0, "col": 3, "rowspan": 1, "colspan": 1 } } ] } ] }, { "id": "p2.13", "order": 25, "type": "heading", "bbox": { "l": 34.56, "t": 198.48, "r": 90.24, "b": 184.8 }, "text": "HISTORY:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.14", "order": 26, "type": "table", "bbox": { "l": 35.04, "t": 168.72, "r": 576.48, "b": 122.16 }, "text": "", "attrs": { "block_label": "table", "n_rows": 1, "n_cols": 3, "integrity": { "cells_checked": 3, "cells_flagged": 0 } }, "children": [ { "id": "p2.14.1", "order": 27, "type": "table_cell", "bbox": { "l": 41.775, "t": 165.79999999999995, "r": 145.923, "b": 123.54999999999995 }, "text": "Revision Type\nIssued (New Policy)\nSubstantive Revisions", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p2.14.2", "order": 28, "type": "table_cell", "bbox": { "l": 262.1, "t": 165.79999999999995, "r": 387.308, "b": 123.54999999999995 }, "text": "Date of Issuance/Revision\nAugust 2024\nJune 2025", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" } }, { "id": "p2.14.3", "order": 29, "type": "table_cell", "bbox": { "l": 424.17, "t": 165.79999999999995, "r": 516.462, "b": 123.54999999999995 }, "text": "Drafter(s)/Editor(s)\nYPTC\nZach Atwell", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" } } ] } ], "excluded_furniture": { "first": [], "last": [] } }