{
    "document_id": 15344,
    "page": 3,
    "width_pt": 596,
    "height_pt": 842,
    "rotation": 270,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 15454,
    "item_count": 15,
    "counts_by_type": {
        "figure": 1,
        "header": 1,
        "heading": 1,
        "text": 12
    },
    "build_ms": 1,
    "items": [
        {
            "id": "p3.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 38.3897,
                "t": 765.4545,
                "r": 161.2367,
                "b": 708.1054
            },
            "text": "Board of Regents\nKentucky State University\nDecember 2, 2013\nPage 3",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p3.2",
            "order": 2,
            "type": "figure",
            "bbox": {
                "l": 269.52,
                "t": 797.5995,
                "r": 563.76,
                "b": 291.9196
            },
            "text": "",
            "attrs": {
                "source": "pdf_image"
            }
        },
        {
            "id": "p3.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 57.3446,
                "t": 686.0296,
                "r": 550.6522,
                "b": 595.5668
            },
            "text": "Accumulated Sick Leave Liability: As required by KRS 61.546, the University must contribute to the Kentucky retirement system an amount based on the accumulated sick leave of employees that retire from the University and receive service credit in the retirement plan for their accumulated sick leave. The University calculated the estimate of the amount owed to the retirement system for employees' accumulated sick leave based on years of service and pay rate. Management's process for estimating the sick leave liability is reasonable."
        },
        {
            "id": "p3.4",
            "order": 4,
            "type": "heading",
            "bbox": {
                "l": 42.7085,
                "t": 566.2924,
                "r": 136.0435,
                "b": 551.4152
            },
            "text": "Audit Adjustments",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p3.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 42.2287,
                "t": 542.7769,
                "r": 552.0918,
                "b": 487.5873
            },
            "text": "There were several audit adjustments, primarily related to grants receivable and student accounts receivable, made to the original trial balance presented to us to begin our audit. All of the entries noted below were not recommended by Dean Dorton. The entries recommended by Dean Dorton are identified as such."
        },
        {
            "id": "p3.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 404.2915,
                "t": 480.1488,
                "r": 511.5427,
                "b": 463.352
            },
            "text": "Impact on Net Position"
        },
        {
            "id": "p3.7",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 44.628,
                "t": 443.9156,
                "r": 268.9678,
                "b": 424.7193
            },
            "text": "Entries impacting fiscal year ended June 30, 2013:"
        },
        {
            "id": "p3.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 81.0982,
                "t": 414.8812,
                "r": 382.9372,
                "b": 393.7652
            },
            "text": "Change in net position per the original trial balance provided to us"
        },
        {
            "id": "p3.9",
            "order": 9,
            "type": "text",
            "bbox": {
                "l": 81.5781,
                "t": 383.4471,
                "r": 386.5362,
                "b": 330.1773
            },
            "text": "To adjust student accounts receivable and related allowance for doubtful accounts to agree to the detail of student accounts (issue noted by KSU, entry recommended by Dean Dorton) ($1,037,171)"
        },
        {
            "id": "p3.10",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 84.2174,
                "t": 320.5791,
                "r": 360.6232,
                "b": 299.4631
            },
            "text": "Impact of prior period adjustments, which are detailed below\n 1,457,488"
        },
        {
            "id": "p3.11",
            "order": 11,
            "type": "text",
            "bbox": {
                "l": 84.2174,
                "t": 289.1451,
                "r": 359.4235,
                "b": 268.269
            },
            "text": "Change in net position for the fiscal year ended June 30, 2013"
        },
        {
            "id": "p3.12",
            "order": 12,
            "type": "text",
            "bbox": {
                "l": 450.839,
                "t": 417.2807,
                "r": 498.1063,
                "b": 401.4437
            },
            "text": "($862,209)",
            "attrs": {
                "raw_type": "FORMULA_NUMBER",
                "block_label": "formula_number"
            }
        },
        {
            "id": "p3.13",
            "order": 13,
            "type": "text",
            "bbox": {
                "l": 442.6812,
                "t": 354.6526,
                "r": 496.6667,
                "b": 338.3357
            },
            "text": "($1,037,171)"
        },
        {
            "id": "p3.14",
            "order": 14,
            "type": "text",
            "bbox": {
                "l": 443.401,
                "t": 322.4987,
                "r": 492.5878,
                "b": 307.8615
            },
            "text": "$1,457,488"
        },
        {
            "id": "p3.15",
            "order": 15,
            "type": "text",
            "bbox": {
                "l": 447,
                "t": 291.3046,
                "r": 494.2673,
                "b": 276.9074
            },
            "text": "($441,892)"
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}