{ "document_id": 14026, "filename": "External_Reporting_Policy.pdf", "engine": "paddleocr_vl", "source_run_id": 14136, "generated_at": "2026-11-03T22:44:07+00:00", "page_count": 2, "counts_by_type": { "figure": 2, "header": 2, "heading": 12, "link": 1, "list": 1, "list_item": 9, "table": 2, "table_cell": 7, "text": 4 }, "timings": { "total_ms": 331, "structure_ms": 108, "text_layer_ms": 12, "build_ms": 2 }, "pages": [ { "document_id": 14026, "page": 1, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 14136, "item_count": 22, "counts_by_type": { "figure": 2, "header": 2, "heading": 6, "list": 1, "list_item": 9, "text": 2 }, "build_ms": 1, "items": [ { "id": "p1.1", "order": 1, "type": "figure", "bbox": { "l": 256.56, "t": 758.16, "r": 354.24, "b": 687.12 }, "text": "", "attrs": { "role": "page_header", "block_label": "header_image" }, "reading_order": 0 }, { "id": "p1.2", "order": 2, "type": "header", "bbox": { "l": 229.68, "t": 680.16, "r": 381.36, "b": 650.64 }, "text": "KENTUCKY STATE UNIVERSITY", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 1 }, { "id": "p1.3", "order": 3, "type": "header", "bbox": { "l": 241.92, "t": 644.64, "r": 369.6, "b": 631.44 }, "text": "Policies and Regulations", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 2 }, { "id": "p1.4", "order": 4, "type": "figure", "bbox": { "l": 232, "t": 756, "r": 379.56, "b": 621.4 }, "text": "", "attrs": { "source": "pdf_image" }, "reading_order": 3 }, { "id": "p1.5", "order": 5, "type": "heading", "bbox": { "l": 33.84, "t": 606, "r": 146.4, "b": 572.16 }, "text": "POLICY TITLE:\nExternal Reporting", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p1.6", "order": 6, "type": "heading", "bbox": { "l": 33.84, "t": 555.12, "r": 107.04, "b": 540.72 }, "text": "APPLIES TO:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p1.7", "order": 7, "type": "list", "bbox": { "l": 36.025, "t": 536.285, "r": 564.19901, "b": 281.714 }, "text": "", "attrs": { "item_count": 9 }, "children": [ { "id": "p1.7.1", "order": 8, "type": "list_item", "bbox": { "l": 36.025, "t": 536.285, "r": 564.19901, "b": 522.2850000000001 }, "text": "All KSU personnel responsible for preparing or submitting financial reports to external agencies", "reading_order": 0 }, { "id": "p1.7.2", "order": 9, "type": "list_item", "bbox": { "l": 36.025, "t": 484.9, "r": 213.763008, "b": 470.9 }, "text": "ADMINISTRATIVE AUTHORITY:", "reading_order": 1 }, { "id": "p1.7.3", "order": 10, "type": "list_item", "bbox": { "l": 36.025, "t": 467.9, "r": 260.401022, "b": 453.9 }, "text": "Division of Finance and Administration", "reading_order": 2 }, { "id": "p1.7.4", "order": 11, "type": "list_item", "bbox": { "l": 36.025, "t": 450.9, "r": 197.608004, "b": 436.9 }, "text": "Chief Financial Officer (CFO)", "reading_order": 3 }, { "id": "p1.7.5", "order": 12, "type": "list_item", "bbox": { "l": 36.025, "t": 416.63, "r": 122.839, "b": 402.63 }, "text": "APPROVED BY:", "reading_order": 4 }, { "id": "p1.7.6", "order": 13, "type": "list_item", "bbox": { "l": 36.025, "t": 403.676, "r": 287.906994, "b": 384.244 }, "text": "Kentucky State University Board of Regents", "reading_order": 5 }, { "id": "p1.7.7", "order": 14, "type": "list_item", "bbox": { "l": 36.025, "t": 365.35, "r": 132.809002, "b": 351.35 }, "text": "EFFECTIVE DATE: August 8, 2025", "reading_order": 6 }, { "id": "p1.7.8", "order": 15, "type": "list_item", "bbox": { "l": 36.025, "t": 318.146, "r": 154.178994, "b": 298.714 }, "text": "NEXT REVIEW DATE:", "reading_order": 7 }, { "id": "p1.7.9", "order": 16, "type": "list_item", "bbox": { "l": 36.025, "t": 301.146, "r": 122.430998, "b": 281.714 }, "text": "August 8, 2028", "reading_order": 8 } ], "reading_order": 6 }, { "id": "p1.8", "order": 17, "type": "heading", "bbox": { "l": 33.84, "t": 266.4, "r": 153.6, "b": 251.76 }, "text": "POLICY STATEMENT:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p1.9", "order": 18, "type": "text", "bbox": { "l": 33.36, "t": 235.44, "r": 577.92, "b": 187.92 }, "text": "Kentucky State University (KSU) is committed to the timely and accurate filing of all required financial reports to federal, state, and local government agencies. This policy ensures full compliance with all applicable laws and regulations governing financial reporting.", "reading_order": 8 }, { "id": "p1.10", "order": 19, "type": "heading", "bbox": { "l": 34.32, "t": 171.84, "r": 115.68, "b": 157.68 }, "text": "DEFINITIONS:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p1.11", "order": 20, "type": "heading", "bbox": { "l": 33.84, "t": 140.16, "r": 162.96, "b": 126.96 }, "text": "External Financial Report", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p1.12", "order": 21, "type": "text", "bbox": { "l": 33.6, "t": 125.76, "r": 577.68, "b": 81.6 }, "text": "Any official financial document that KSU is required by law or regulation to submit to a government agency. Examples include, but are not limited to, annual corporate reports, income and sales tax returns, information reports for retirement benefits or charitable organizations, and payroll withholding tax returns.", "reading_order": 11 }, { "id": "p1.13", "order": 22, "type": "heading", "bbox": { "l": 34.08, "t": 66.96, "r": 93.12, "b": 52.56 }, "text": "PROCESS:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 12 } ] }, { "document_id": 14026, "page": 2, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 14136, "item_count": 18, "counts_by_type": { "heading": 6, "link": 1, "table": 2, "table_cell": 7, "text": 2 }, "build_ms": 1, "items": [ { "id": "p2.1", "order": 1, "type": "heading", "bbox": { "l": 33.84, "t": 754.08, "r": 185.52, "b": 741.6 }, "text": "Responsibility for Compliance", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p2.2", "order": 2, "type": "text", "bbox": { "l": 33.6, "t": 740.4, "r": 577.44, "b": 711.12 }, "text": "The Chief Financial Officer (CFO) and the General Counsel are jointly responsible for ensuring all legal financial filings are submitted on time and in accordance with all requirements set forth by the pertinent agencies.", "reading_order": 1 }, { "id": "p2.3", "order": 3, "type": "heading", "bbox": { "l": 34.32, "t": 696, "r": 143.52, "b": 683.28 }, "text": "Compliance Calendar", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p2.4", "order": 4, "type": "text", "bbox": { "l": 33.6, "t": 680.88, "r": 577.68, "b": 652.56 }, "text": "The Division of Finance and Administration shall maintain a compliance calendar to track and ensure the timely filing of all required external financial reports.", "reading_order": 3 }, { "id": "p2.5", "order": 5, "type": "heading", "bbox": { "l": 33.6, "t": 636.96, "r": 267.36, "b": 623.04 }, "text": "REFERENCES AND RELATED MATERIALS:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p2.6", "order": 6, "type": "heading", "bbox": { "l": 33.84, "t": 605.04, "r": 271.44, "b": 591.6 }, "text": "KSU Annual Financial Statement Audit Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p2.7", "order": 7, "type": "heading", "bbox": { "l": 34.56, "t": 575.52, "r": 102.24, "b": 561.6 }, "text": "CONTACTS:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p2.8", "order": 8, "type": "table", "bbox": { "l": 35.04, "t": 546, "r": 576, "b": 513.84 }, "text": "", "attrs": { "block_label": "table", "n_rows": 1, "n_cols": 4, "integrity": { "cells_checked": 4, "cells_flagged": 0 } }, "children": [ { "id": "p2.8.1", "order": 9, "type": "table_cell", "bbox": { "l": 41.775, "t": 542.42, "r": 121.443, "b": 515.1800000000001 }, "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" }, "reading_order": 0 }, { "id": "p2.8.2", "order": 10, "type": "table_cell", "bbox": { "l": 145.05, "t": 542.42, "r": 320.43, "b": 515.1800000000001 }, "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" }, "reading_order": 1 }, { "id": "p2.8.3", "order": 11, "type": "table_cell", "bbox": { "l": 334.15, "t": 542.42, "r": 408.474, "b": 515.1800000000001 }, "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" }, "reading_order": 2 }, { "id": "p2.8.4", "order": 12, "type": "table_cell", "bbox": { "l": 446.67, "t": 542.42, "r": 565.902, "b": 515.1800000000001 }, "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": "p2.8.4.1", "order": 13, "type": "link", "bbox": { "l": 444.15, "t": 529.75, "r": 568.01, "b": 515.1 }, "text": "Melissa.Hicks@kysu.edu", "attrs": { "uri": "mailto:Melissa.Hicks@kysu.edu", "action_type": "/URI", "row": 0, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 0 } ], "reading_order": 3 } ], "reading_order": 7 }, { "id": "p2.9", "order": 14, "type": "heading", "bbox": { "l": 34.56, "t": 498, "r": 90, "b": 484.32 }, "text": "HISTORY:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p2.10", "order": 15, "type": "table", "bbox": { "l": 36.48, "t": 468.48, "r": 576, "b": 421.2 }, "text": "", "attrs": { "block_label": "table", "n_rows": 1, "n_cols": 3, "integrity": { "cells_checked": 3, "cells_flagged": 0 } }, "children": [ { "id": "p2.10.1", "order": 16, "type": "table_cell", "bbox": { "l": 41.775, "t": 465.15, "r": 145.923, "b": 422.88 }, "text": "Revision Type\nIssued (New Policy)\nSubstantive Revisions", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 0 }, { "id": "p2.10.2", "order": 17, "type": "table_cell", "bbox": { "l": 262.1, "t": 465.15, "r": 387.308, "b": 422.88 }, "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" }, "reading_order": 1 }, { "id": "p2.10.3", "order": 18, "type": "table_cell", "bbox": { "l": 424.17, "t": 465.15, "r": 516.462, "b": 422.88 }, "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" }, "reading_order": 2 } ], "reading_order": 9 } ] } ] }