{
    "document_id": 16026,
    "page": 1,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 16137,
    "item_count": 23,
    "counts_by_type": {
        "figure": 2,
        "header": 1,
        "heading": 6,
        "list": 1,
        "list_item": 4,
        "text": 9
    },
    "build_ms": 2,
    "items": [
        {
            "id": "p1.1",
            "order": 1,
            "type": "figure",
            "bbox": {
                "l": 93.12,
                "t": 754.8,
                "r": 190.8,
                "b": 681.6
            },
            "text": "",
            "attrs": {
                "role": "page_header",
                "block_label": "header_image"
            }
        },
        {
            "id": "p1.2",
            "order": 2,
            "type": "header",
            "bbox": {
                "l": 214.08,
                "t": 731.76,
                "r": 512.4,
                "b": 688.08
            },
            "text": "KENTUCKY STATE UNIVERSITY\nPOLICIES AND PROCEDURES",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p1.3",
            "order": 3,
            "type": "figure",
            "bbox": {
                "l": 55.8,
                "t": 756,
                "r": 595.73,
                "b": 677.35
            },
            "text": "",
            "attrs": {
                "source": "pdf_image"
            }
        },
        {
            "id": "p1.4",
            "order": 4,
            "type": "heading",
            "bbox": {
                "l": 34.32,
                "t": 648.24,
                "r": 115.92,
                "b": 633.84
            },
            "text": "POLICY TITLE:",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p1.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 630.96,
                "r": 293.04,
                "b": 615.12
            },
            "text": "Management and Financial Reporting Policy"
        },
        {
            "id": "p1.6",
            "order": 6,
            "type": "heading",
            "bbox": {
                "l": 33.36,
                "t": 597.12,
                "r": 220.08,
                "b": 581.76
            },
            "text": "VOLUME, SECTION & NUMBER:",
            "level": 3
        },
        {
            "id": "p1.7",
            "order": 7,
            "type": "list",
            "bbox": {
                "l": 36,
                "t": 561.79,
                "r": 213.71832,
                "b": 496.36
            },
            "text": "",
            "attrs": {
                "item_count": 4
            },
            "children": [
                {
                    "id": "p1.7.1",
                    "order": 8,
                    "type": "list_item",
                    "bbox": {
                        "l": 36,
                        "t": 561.79,
                        "r": 151.74576,
                        "b": 547.75
                    },
                    "text": "ENTITIES AFFECTED:"
                },
                {
                    "id": "p1.7.2",
                    "order": 9,
                    "type": "list_item",
                    "bbox": {
                        "l": 36,
                        "t": 544.6,
                        "r": 195.90932,
                        "b": 530.56
                    },
                    "text": "Finance and Administration"
                },
                {
                    "id": "p1.7.3",
                    "order": 10,
                    "type": "list_item",
                    "bbox": {
                        "l": 36,
                        "t": 510.4,
                        "r": 213.71832,
                        "b": 496.36
                    },
                    "text": "ADMINISTRATIVE AUTHORITY:"
                },
                {
                    "id": "p1.7.4",
                    "order": 11,
                    "type": "list_item",
                    "bbox": {
                        "l": 36,
                        "t": 544.6,
                        "r": 195.90932,
                        "b": 530.56
                    },
                    "text": "Finance and Administration"
                }
            ]
        },
        {
            "id": "p1.8",
            "order": 12,
            "type": "heading",
            "bbox": {
                "l": 34.08,
                "t": 460.08,
                "r": 123.84,
                "b": 445.92
            },
            "text": "APPROVED BY:",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p1.9",
            "order": 13,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 443.28,
                "r": 288,
                "b": 427.44
            },
            "text": "Kentucky State University Board of Regents"
        },
        {
            "id": "p1.10",
            "order": 14,
            "type": "heading",
            "bbox": {
                "l": 34.32,
                "t": 408.96,
                "r": 133.2,
                "b": 394.8
            },
            "text": "EFFECTIVE DATE:",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p1.11",
            "order": 15,
            "type": "heading",
            "bbox": {
                "l": 34.32,
                "t": 391.44,
                "r": 123.6,
                "b": 376.8
            },
            "text": "August 9, 2024",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p1.12",
            "order": 16,
            "type": "heading",
            "bbox": {
                "l": 34.08,
                "t": 360.24,
                "r": 153.36,
                "b": 345.84
            },
            "text": "POLICY STATEMENT:",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p1.13",
            "order": 17,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 327.36,
                "r": 578.4,
                "b": 268.8
            },
            "text": "Preparing financial statements and communicating key financial information are necessary accounting functions. Statements are management tools used in making decisions, in monitoring the success of financial objectives, and as a standard method for providing information to interested parties external to Kentucky State University (KSU)."
        },
        {
            "id": "p1.14",
            "order": 18,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 254.4,
                "r": 578.16,
                "b": 210.96
            },
            "text": "These unaudited statements are used by the Board of Regents and internal management. The financial statements may reflect year-to-year historical comparisons or the current year's budget to actual comparisons."
        },
        {
            "id": "p1.15",
            "order": 19,
            "type": "text",
            "bbox": {
                "l": 33.6,
                "t": 194.4,
                "r": 578.16,
                "b": 135.36
            },
            "text": "The statement of revenues, expenses, and changes in net position (income statement) presented according to program revenue and cost centers reflects the financial activities of a given period. Another view of financial activities is through a detail of each cost center by line items. A statement of net position (balance sheet) presenting assets, liabilities, and net assets provides a financial picture of KSU as of a particular date."
        },
        {
            "id": "p1.16",
            "order": 20,
            "type": "text",
            "bbox": {
                "l": 33.36,
                "t": 120.72,
                "r": 431.52,
                "b": 106.8
            },
            "text": "In designing and distributing statements and reports some items to consider are:"
        },
        {
            "id": "p1.17",
            "order": 21,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 90.24,
                "r": 130.56,
                "b": 77.52
            },
            "text": "Confidentiality;"
        },
        {
            "id": "p1.18",
            "order": 22,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 75.12,
                "r": 244.8,
                "b": 62.64
            },
            "text": "Purpose to serve - internal or external;"
        },
        {
            "id": "p1.19",
            "order": 23,
            "type": "text",
            "bbox": {
                "l": 33.84,
                "t": 60.72,
                "r": 285.6,
                "b": 48
            },
            "text": "Amount of detail and technical date to include;"
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}