{
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    "page": 2,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 14066,
    "item_count": 27,
    "counts_by_type": {
        "heading": 7,
        "list": 4,
        "list_item": 13,
        "text": 3
    },
    "build_ms": 2,
    "items": [
        {
            "id": "p2.1",
            "order": 1,
            "type": "heading",
            "bbox": {
                "l": 33.84,
                "t": 754.32,
                "r": 113.04,
                "b": 741.84
            },
            "text": "Business Guest",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p2.2",
            "order": 2,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 739.92,
                "r": 578.16,
                "b": 712.56
            },
            "text": "Includes, but is not limited to, donors or prospective donors, prospective employees, visiting dignitaries, or guest lecturers."
        },
        {
            "id": "p2.3",
            "order": 3,
            "type": "heading",
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            "text": "PROCESS:",
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            "level": 3
        },
        {
            "id": "p2.4",
            "order": 4,
            "type": "heading",
            "bbox": {
                "l": 34.08,
                "t": 664.08,
                "r": 150.48,
                "b": 651.6
            },
            "text": "General Requirements",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p2.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 33.36,
                "t": 649.2,
                "r": 577.44,
                "b": 621.12
            },
            "text": "KSU will pay or reimburse for ordinary and necessary entertainment expenses provided they meet all of the following criteria:"
        },
        {
            "id": "p2.6",
            "order": 6,
            "type": "list",
            "bbox": {
                "l": 33.6,
                "t": 606.98,
                "r": 461.76,
                "b": 501.12
            },
            "text": "",
            "attrs": {
                "item_count": 4
            },
            "children": [
                {
                    "id": "p2.6.1",
                    "order": 7,
                    "type": "list_item",
                    "bbox": {
                        "l": 33.6,
                        "t": 606.98,
                        "r": 461.76,
                        "b": 591.36
                    },
                    "text": "They are directly related to official KSU business and have a clear business purpose.",
                    "marker": "•"
                },
                {
                    "id": "p2.6.2",
                    "order": 8,
                    "type": "list_item",
                    "bbox": {
                        "l": 33.6,
                        "t": 577.23,
                        "r": 423.84,
                        "b": 561.84
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                    "text": "They are properly substantiated with itemized receipts and documentation.",
                    "marker": "•"
                },
                {
                    "id": "p2.6.3",
                    "order": 9,
                    "type": "list_item",
                    "bbox": {
                        "l": 33.6,
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                    "text": "They are allowable under all applicable KSU policies.",
                    "marker": "•"
                },
                {
                    "id": "p2.6.4",
                    "order": 10,
                    "type": "list_item",
                    "bbox": {
                        "l": 33.6,
                        "t": 517.21,
                        "r": 421.68,
                        "b": 501.12
                    },
                    "text": "They are approved by an appropriate KSU official with budgetary authority.",
                    "marker": "•"
                }
            ]
        },
        {
            "id": "p2.7",
            "order": 11,
            "type": "heading",
            "bbox": {
                "l": 33.6,
                "t": 486,
                "r": 219.36,
                "b": 473.04
            },
            "text": "Permissible Entertainment Activities",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p2.8",
            "order": 12,
            "type": "list",
            "bbox": {
                "l": 33.6,
                "t": 457.96,
                "r": 578.16,
                "b": 278.4
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            "text": "",
            "attrs": {
                "item_count": 4
            },
            "children": [
                {
                    "id": "p2.8.1",
                    "order": 13,
                    "type": "list_item",
                    "bbox": {
                        "l": 33.6,
                        "t": 457.96,
                        "r": 489.84,
                        "b": 441.84
                    },
                    "text": "Entertaining Business Guests: Expenses incurred to host business guests are permissible.",
                    "marker": "•"
                },
                {
                    "id": "p2.8.2",
                    "order": 14,
                    "type": "list_item",
                    "bbox": {
                        "l": 34.08,
                        "t": 427.94,
                        "r": 576.48,
                        "b": 397.68
                    },
                    "text": "Business Meetings: Expenses for meetings of employees to conduct official KSU business are permissible. At least one KSU employee must be present at any meeting that includes non-university individuals."
                },
                {
                    "id": "p2.8.3",
                    "order": 15,
                    "type": "list_item",
                    "bbox": {
                        "l": 33.84,
                        "t": 383.44,
                        "r": 578.16,
                        "b": 338.88
                    },
                    "text": "Donor and Community Relations: Expenses for events that are primarily social or recreational are permissible if they support an underlying KSU business purpose, such as promoting goodwill or donor cultivation.",
                    "marker": "•"
                },
                {
                    "id": "p2.8.4",
                    "order": 16,
                    "type": "list_item",
                    "bbox": {
                        "l": 33.84,
                        "t": 324.16,
                        "r": 577.92,
                        "b": 278.4
                    },
                    "text": "Employee Morale and Recognition: Expenses for official employee morale-building activities are permissible. Examples include gatherings to honor a retiring employee (or one separating after at least five years of service), official employee recognition receptions, and an annual faculty/staff picnic."
                }
            ]
        },
        {
            "id": "p2.9",
            "order": 17,
            "type": "heading",
            "bbox": {
                "l": 34.08,
                "t": 263.28,
                "r": 158.88,
                "b": 250.8
            },
            "text": "Prohibited Expenditures",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p2.10",
            "order": 18,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 249.12,
                "r": 381.36,
                "b": 235.2
            },
            "text": "KSU funds may not be used under any circumstances for the following:"
        },
        {
            "id": "p2.11",
            "order": 19,
            "type": "list",
            "bbox": {
                "l": 33.84,
                "t": 220.88,
                "r": 577.92,
                "b": 160.56
            },
            "text": "",
            "attrs": {
                "item_count": 2
            },
            "children": [
                {
                    "id": "p2.11.1",
                    "order": 20,
                    "type": "list_item",
                    "bbox": {
                        "l": 33.84,
                        "t": 220.88,
                        "r": 576.96,
                        "b": 205.44
                    },
                    "text": "Personal occasions such as employee birthdays, weddings, anniversaries, showers, or similar private events."
                },
                {
                    "id": "p2.11.2",
                    "order": 21,
                    "type": "list_item",
                    "bbox": {
                        "l": 34.08,
                        "t": 191.11,
                        "r": 577.92,
                        "b": 160.56
                    },
                    "text": "Working lunches, refreshments, or meals provided at a routine staff or departmental function that does not have a clear and documented business purpose beyond the normal scope of work.",
                    "marker": "-"
                }
            ]
        },
        {
            "id": "p2.12",
            "order": 22,
            "type": "heading",
            "bbox": {
                "l": 33.6,
                "t": 144.72,
                "r": 266.88,
                "b": 130.32
            },
            "text": "REFERENCES AND RELATED MATERIALS:",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p2.13",
            "order": 23,
            "type": "list",
            "bbox": {
                "l": 54.025,
                "t": 111.52999999999997,
                "r": 306.049,
                "b": 69.02499999999998
            },
            "text": "",
            "attrs": {
                "item_count": 3
            },
            "children": [
                {
                    "id": "p2.13.1",
                    "order": 24,
                    "type": "list_item",
                    "bbox": {
                        "l": 54.025,
                        "t": 111.52999999999997,
                        "r": 306.049,
                        "b": 99.52999999999997
                    },
                    "text": "KSU Accountable Plan for Employee Expenses Policy"
                },
                {
                    "id": "p2.13.2",
                    "order": 25,
                    "type": "list_item",
                    "bbox": {
                        "l": 54.025,
                        "t": 96.27499999999998,
                        "r": 160.238,
                        "b": 84.27499999999998
                    },
                    "text": "KSU Purchasing Policy"
                },
                {
                    "id": "p2.13.3",
                    "order": 26,
                    "type": "list_item",
                    "bbox": {
                        "l": 54.025,
                        "t": 81.02499999999998,
                        "r": 299.485,
                        "b": 69.02499999999998
                    },
                    "text": "IRS Publication 463 (Travel, Gift, and Car Expenses)",
                    "marker": "-"
                }
            ]
        },
        {
            "id": "p2.14",
            "order": 27,
            "type": "heading",
            "bbox": {
                "l": 34.08,
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                "r": 102.24,
                "b": 38.16
            },
            "text": "CONTACTS:",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}