{ "document_id": 14057, "page": 2, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 14166, "item_count": 30, "counts_by_type": { "form_field": 2, "heading": 6, "link": 1, "list": 2, "list_item": 7, "table": 2, "table_cell": 7, "text": 3 }, "build_ms": 3, "items": [ { "id": "p2.1", "order": 1, "type": "text", "bbox": { "l": 33.12, "t": 754.32, "r": 577.44, "b": 726.24 }, "text": "A systematic numbering system for the accounting system used to categorize and collect the effects of financial transactions." }, { "id": "p2.2", "order": 2, "type": "heading", "bbox": { "l": 33.84, "t": 710.64, "r": 93.6, "b": 696.96 }, "text": "PROCESS:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.3", "order": 3, "type": "heading", "bbox": { "l": 34.32, "t": 693.36, "r": 158.88, "b": 679.92 }, "text": "Governance and Control", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.4", "order": 4, "type": "list", "bbox": { "l": 33.6, "t": 665.76, "r": 524.16, "b": 561.36 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p2.4.1", "order": 5, "type": "list_item", "bbox": { "l": 33.6, "t": 665.76, "r": 524.16, "b": 649.68 }, "text": "The Chief Financial Officer (CFO) of KSU controls and approves the university's chart of accounts.", "marker": "•" }, { "id": "p2.4.2", "order": 6, "type": "list_item", "bbox": { "l": 33.6, "t": 635.76, "r": 426.48, "b": 620.4 }, "text": "The chart of accounts must be designed and managed to meet the needs of:" }, { "id": "p2.4.3", "order": 7, "type": "list_item", "bbox": { "l": 51.6, "t": 604.08, "r": 221.04, "b": 591.12 }, "text": "KSU's organizational structure.", "marker": "○", "children": [ { "id": "p2.4.3.1", "order": 8, "type": "form_field", "bbox": { "l": 51.6, "t": 604.08, "r": 63.6, "b": 592.08 }, "text": "", "attrs": { "field_kind": "radio", "label": "KSU's organizational structure.", "source": 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"attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.7", "order": 13, "type": "text", "bbox": { "l": 33.6, "t": 501.6, "r": 576.96, "b": 473.04 }, "text": "The Controller is responsible for maintaining the approved chart of accounts within the accounting system, including processing all additions and deletions of accounts as approved by the CFO." }, { "id": "p2.8", "order": 14, "type": "heading", "bbox": { "l": 33.6, "t": 457.2, "r": 267.12, "b": 442.8 }, "text": "REFERENCES AND RELATED MATERIALS:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.9", "order": 15, "type": "list", "bbox": { "l": 33.84, "t": 427.44, "r": 577.2, "b": 366.48 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p2.9.1", "order": 16, "type": "list_item", "bbox": { "l": 34.32, "t": 427.44, "r": 577.2, "b": 397.68 }, "text": "National Association of College and University Business Officers (NACUBO) Financial Accounting and Reporting Manual (FARM)" }, { "id": "p2.9.2", "order": 17, "type": "list_item", "bbox": { "l": 34.08, "t": 397.69, "r": 295.2, "b": 382.32 }, "text": "Generally Accepted Accounting Principles (GAAP)", "marker": "-" }, { "id": "p2.9.3", "order": 18, "type": "list_item", "bbox": { "l": 33.84, "t": 382.19, "r": 296.88, "b": 366.48 }, "text": "Governmental Accounting Standard Board (GASB)" } ] }, { "id": "p2.10", "order": 19, "type": "heading", "bbox": { "l": 34.32, "t": 350.64, "r": 102.24, "b": 336.48 }, "text": "CONTACTS:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.11", "order": 20, "type": "table", "bbox": { "l": 34.32, "t": 321.6, "r": 575.28, "b": 289.92 }, "text": "", "attrs": { "block_label": "table", "n_rows": 1, "n_cols": 4, "integrity": { "cells_checked": 4, "cells_flagged": 0 } }, "children": [ { "id": "p2.11.1", "order": 21, "type": "table_cell", "bbox": { "l": 41.775, "t": 317.6, "r": 121.443, "b": 290.6 }, "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": "p2.11.2", "order": 22, "type": "table_cell", "bbox": { "l": 145.05, "t": 317.6, "r": 320.496, "b": 290.6 }, "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": "p2.11.3", "order": 23, "type": "table_cell", "bbox": { "l": 334.15, "t": 317.6, "r": 408.474, "b": 290.6 }, "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": "p2.11.4", "order": 24, "type": "table_cell", "bbox": { "l": 446.67, "t": 317.6, "r": 565.902, "b": 290.6 }, "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": "p2.11.4.1", "order": 25, "type": "link", "bbox": { "l": 444.15, "t": 305.03, "r": 568.01, "b": 290.38 }, "text": "Melissa.Hicks@kysu.edu", "attrs": { "uri": "mailto:Melissa.Hicks@kysu.edu", "action_type": "/URI", "row": 0, "col": 3, "rowspan": 1, "colspan": 1 } } ] } ] }, { "id": "p2.12", "order": 26, "type": "heading", "bbox": { "l": 34.32, "t": 273.12, "r": 90, "b": 259.2 }, "text": "HISTORY:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.13", "order": 27, "type": "table", "bbox": { "l": 35.28, "t": 243.6, "r": 576.24, "b": 195.12 }, "text": "", "attrs": { "block_label": "table", "n_rows": 1, "n_cols": 3, "integrity": { "cells_checked": 3, "cells_flagged": 0 } }, "children": [ { "id": "p2.13.1", "order": 28, "type": "table_cell", "bbox": { "l": 41.775, "t": 240.33000000000004, "r": 145.923, "b": 198.04999999999995 }, "text": "Revision Type\nIssued (New Policy)\nSubstantive Revisions", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p2.13.2", "order": 29, "type": "table_cell", "bbox": { "l": 262.1, "t": 240.33000000000004, "r": 387.308, "b": 198.04999999999995 }, "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": "p2.13.3", "order": 30, "type": "table_cell", "bbox": { "l": 424.17, "t": 240.33000000000004, "r": 516.462, "b": 198.04999999999995 }, "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": [] } }