{
    "document_id": 15392,
    "page": 21,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 270,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 15503,
    "item_count": 21,
    "counts_by_type": {
        "table": 1,
        "table_cell": 16,
        "text": 3,
        "title": 1
    },
    "build_ms": 0,
    "items": [
        {
            "id": "p21.1",
            "order": 1,
            "type": "title",
            "bbox": {
                "l": 224.4,
                "t": 728.4,
                "r": 398.88,
                "b": 697.2
            },
            "text": "Kentucky State University\nAudit Plan – 2013-2014 (continued)",
            "attrs": {
                "block_label": "doc_title"
            },
            "level": 2
        },
        {
            "id": "p21.2",
            "order": 2,
            "type": "table",
            "bbox": {
                "l": 77.04,
                "t": 636.96,
                "r": 507.6,
                "b": 474.48
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 4,
                "n_cols": 4
            },
            "children": [
                {
                    "id": "p21.2.1",
                    "order": 3,
                    "type": "table_cell",
                    "bbox": {
                        "l": 77.04,
                        "t": 636.96,
                        "r": 184.68,
                        "b": 596.34
                    },
                    "text": "Transaction Cycle/Area",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p21.2.2",
                    "order": 4,
                    "type": "table_cell",
                    "bbox": {
                        "l": 184.68,
                        "t": 636.96,
                        "r": 292.32,
                        "b": 596.34
                    },
                    "text": "Fiscal 2012-2013",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p21.2.3",
                    "order": 5,
                    "type": "table_cell",
                    "bbox": {
                        "l": 292.32,
                        "t": 636.96,
                        "r": 399.96,
                        "b": 596.34
                    },
                    "text": "Fiscal 2013-2014",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p21.2.4",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 399.96,
                        "t": 636.96,
                        "r": 507.6,
                        "b": 596.34
                    },
                    "text": "Fiscal 2014-2015",
                    "attrs": {
                        "row": 0,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p21.2.5",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 77.04,
                        "t": 596.34,
                        "r": 184.68,
                        "b": 555.72
                    },
                    "text": "Investments (I)",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p21.2.6",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 184.68,
                        "t": 596.34,
                        "r": 292.32,
                        "b": 555.72
                    },
                    "text": "",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p21.2.7",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 292.32,
                        "t": 596.34,
                        "r": 399.96,
                        "b": 555.72
                    },
                    "text": "X",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p21.2.8",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 399.96,
                        "t": 596.34,
                        "r": 507.6,
                        "b": 555.72
                    },
                    "text": "",
                    "attrs": {
                        "row": 1,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p21.2.9",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 77.04,
                        "t": 555.72,
                        "r": 184.68,
                        "b": 515.1
                    },
                    "text": "Debt (D)",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p21.2.10",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 184.68,
                        "t": 555.72,
                        "r": 292.32,
                        "b": 515.1
                    },
                    "text": "",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p21.2.11",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 292.32,
                        "t": 555.72,
                        "r": 399.96,
                        "b": 515.1
                    },
                    "text": "",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p21.2.12",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 399.96,
                        "t": 555.72,
                        "r": 507.6,
                        "b": 515.1
                    },
                    "text": "X",
                    "attrs": {
                        "row": 2,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p21.2.13",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 77.04,
                        "t": 515.1,
                        "r": 184.68,
                        "b": 474.48
                    },
                    "text": "Accounts Receivable and Collections (AR)",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p21.2.14",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 184.68,
                        "t": 515.1,
                        "r": 292.32,
                        "b": 474.48
                    },
                    "text": "",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p21.2.15",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 292.32,
                        "t": 515.1,
                        "r": 399.96,
                        "b": 474.48
                    },
                    "text": "",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p21.2.16",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 399.96,
                        "t": 515.1,
                        "r": 507.6,
                        "b": 474.48
                    },
                    "text": "X",
                    "attrs": {
                        "row": 3,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                }
            ]
        },
        {
            "id": "p21.3",
            "order": 19,
            "type": "text",
            "bbox": {
                "l": 82.56,
                "t": 459.84,
                "r": 525.84,
                "b": 418.08
            },
            "text": "For each cycle selected for a given year, we will gain an understanding of the design and operating effectiveness of key internal controls through observation, inquiry, walkthroughs, and testing a sample of transactions/attributes."
        },
        {
            "id": "p21.4",
            "order": 20,
            "type": "text",
            "bbox": {
                "l": 82.32,
                "t": 408,
                "r": 525.12,
                "b": 340.56
            },
            "text": "The area of Student Financial Aid can further be broken down into the areas of Institution Eligibility and Participation, Reporting, Student Eligibility, Disbursements, Return of Title IV funds, GAP's and Cash Management, and Administrative Capability. These areas will be factored in our rotation plans, and the number of areas to be covered impacts the need to address Student Financial Aid every year."
        },
        {
            "id": "p21.5",
            "order": 21,
            "type": "text",
            "bbox": {
                "l": 324.72,
                "t": 67.2,
                "r": 333.12,
                "b": 55.44
            },
            "text": "7",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}