{
    "document_id": 14026,
    "page": 1,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "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"
            }
        },
        {
            "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
        },
        {
            "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
        },
        {
            "id": "p1.4",
            "order": 4,
            "type": "figure",
            "bbox": {
                "l": 232,
                "t": 756,
                "r": 379.56,
                "b": 621.4
            },
            "text": "",
            "attrs": {
                "source": "pdf_image"
            }
        },
        {
            "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
        },
        {
            "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
        },
        {
            "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"
                },
                {
                    "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:"
                },
                {
                    "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"
                },
                {
                    "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)"
                },
                {
                    "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:"
                },
                {
                    "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"
                },
                {
                    "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"
                },
                {
                    "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:"
                },
                {
                    "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"
                }
            ]
        },
        {
            "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
        },
        {
            "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."
        },
        {
            "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
        },
        {
            "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
        },
        {
            "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."
        },
        {
            "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
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}