{ "document_id": 13969, "page": 2, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 14079, "item_count": 29, "counts_by_type": { "heading": 6, "link": 1, "list": 3, "list_item": 9, "table": 2, "table_cell": 7, "text": 1 }, "build_ms": 6, "items": [ { "id": "p2.1", "order": 1, "type": "heading", "bbox": { "l": 33.6, "t": 754.32, "r": 188.4, "b": 741.6 }, "text": "Requirement for Annual Audit", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.2", "order": 2, "type": "text", "bbox": { "l": 33.36, "t": 739.92, "r": 577.68, "b": 711.84 }, "text": "KSU shall obtain a financial statement audit on an annual basis, as required by KRS 164.096, KRS 164A.570, and KSU's bylaws (The Gold Book)." }, { "id": "p2.3", "order": 3, "type": "heading", "bbox": { "l": 33.36, "t": 696, "r": 223.44, "b": 682.8 }, "text": "Selection of the Independent Auditor", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.4", "order": 4, "type": "list", "bbox": { "l": 33.84, "t": 668.01, "r": 577.92, "b": 564.24 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p2.4.1", "order": 5, "type": "list_item", "bbox": { "l": 33.84, "t": 668.01, "r": 487.2, "b": 652.8 }, "text": "The KSU Board of Regents holds the final authority for selecting the independent auditor." }, { "id": "p2.4.2", "order": 6, "type": "list_item", "bbox": { "l": 34.08, "t": 638.26, "r": 577.92, "b": 608.64 }, "text": "The selection will be based upon the recommendation of the Board of Regents' Finance & Advancement Committee." }, { "id": "p2.4.3", "order": 7, "type": "list_item", "bbox": { "l": 34.56, "t": 593.48, "r": 576.96, "b": 564.24 }, "text": "The procurement process for selecting an auditor shall follow all requirements of the Kentucky Model Procurement Code." } ] }, { "id": "p2.5", "order": 8, "type": "heading", "bbox": { "l": 33.6, "t": 547.44, "r": 205.68, "b": 534.48 }, "text": "Review and Approval of the Audit", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.6", "order": 9, "type": "list", "bbox": { "l": 34.08, "t": 519.71, "r": 577.44, "b": 444.72 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p2.6.1", "order": 10, "type": "list_item", "bbox": { "l": 34.08, "t": 519.71, "r": 577.44, "b": 489.12 }, "text": "The Finance & Advancement Committee will review and approve the draft audit report, including the management letter and any management responses." }, { "id": "p2.6.2", "order": 11, "type": "list_item", "bbox": { "l": 34.32, "t": 474.96, "r": 577.2, "b": 444.72 }, "text": "The final, issued audited financial statements will be presented to the full Board of Regents for its formal approval." } ] }, { "id": "p2.7", "order": 12, "type": "heading", "bbox": { "l": 33.36, "t": 428.64, "r": 266.88, "b": 414.72 }, "text": "REFERENCES AND RELATED MATERIALS:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.8", "order": 13, "type": "list", "bbox": { "l": 54.025, "t": 395.63, "r": 318.241, "b": 337.85 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p2.8.1", "order": 14, "type": "list_item", "bbox": { "l": 54.025, "t": 395.63, "r": 189.654, "b": 383.63 }, "text": "The Gold Book (KSU Bylaws)" }, { "id": "p2.8.2", "order": 15, "type": "list_item", "bbox": { "l": 54.025, "t": 380.38, "r": 114.097, "b": 368.38 }, "text": "KRS 164.096" }, { "id": "p2.8.3", "order": 16, "type": "list_item", "bbox": { "l": 54.025, "t": 365.1, "r": 121.081, "b": 353.1 }, "text": "KRS 164A.570" }, { "id": "p2.8.4", "order": 17, "type": "list_item", "bbox": { "l": 54.025, "t": 349.85, "r": 318.241, "b": 337.85 }, "text": "Kentucky Model Procurement Code (KRS Chapter 45A)", "marker": "•" } ] }, { "id": "p2.9", "order": 18, "type": "heading", "bbox": { "l": 34.56, "t": 320.88, "r": 102, "b": 307.44 }, "text": "CONTACTS:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.10", "order": 19, "type": "table", "bbox": { "l": 34.8, "t": 291.36, "r": 575.76, "b": 260.16 }, "text": "", "attrs": { "block_label": "table", "n_rows": 1, "n_cols": 4, "integrity": { "cells_checked": 4, "cells_flagged": 0 } }, "children": [ { "id": "p2.10.1", "order": 20, "type": "table_cell", "bbox": { "l": 41.775, "t": 288.08, "r": 121.443, "b": 261.08000000000004 }, "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": "p2.10.2", "order": 21, "type": "table_cell", "bbox": { "l": 145.05, "t": 288.08, "r": 320.644, "b": 261.08000000000004 }, "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": "p2.10.3", "order": 22, "type": "table_cell", "bbox": { "l": 334.15, "t": 288.08, "r": 408.474, "b": 261.08000000000004 }, "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": "p2.10.4", "order": 23, "type": "table_cell", "bbox": { "l": 446.67, "t": 288.08, "r": 565.902, "b": 261.08000000000004 }, "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": "p2.10.4.1", "order": 24, "type": "link", "bbox": { "l": 444.15, "t": 275.62, "r": 568.01, "b": 260.97 }, "text": "Melissa.Hicks@kysu.edu", "attrs": { "uri": "mailto:Melissa.Hicks@kysu.edu", "action_type": "/URI", "row": 0, "col": 3, "rowspan": 1, "colspan": 1 } } ] } ] }, { "id": "p2.11", "order": 25, "type": "heading", "bbox": { "l": 34.8, "t": 243.84, "r": 90, "b": 230.16 }, "text": "HISTORY:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.12", "order": 26, "type": "table", "bbox": { "l": 35.52, "t": 213.84, "r": 576.72, "b": 163.44 }, "text": "", "attrs": { "block_label": "table", "n_rows": 1, "n_cols": 3, "integrity": { "cells_checked": 3, "cells_flagged": 0 } }, "children": [ { "id": "p2.12.1", "order": 27, "type": "table_cell", "bbox": { "l": 41.775, "t": 211.07000000000005, "r": 145.923, "b": 168.79999999999995 }, "text": "Revision Type\nIssued (New Policy)\nSubstantive Revisions", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p2.12.2", "order": 28, "type": "table_cell", "bbox": { "l": 262.1, "t": 211.07000000000005, "r": 387.308, "b": 168.79999999999995 }, "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": "p2.12.3", "order": 29, "type": "table_cell", "bbox": { "l": 424.17, "t": 211.07000000000005, "r": 516.462, "b": 168.79999999999995 }, "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": [] } }