{
    "document_id": 16295,
    "page": 13,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 16411,
    "item_count": 11,
    "counts_by_type": {
        "heading": 5,
        "text": 6
    },
    "build_ms": 1,
    "items": [
        {
            "id": "p13.1",
            "order": 1,
            "type": "text",
            "bbox": {
                "l": 104.16,
                "t": 704.64,
                "r": 542.4,
                "b": 621.6
            },
            "text": "The institution’s president or chancellor may engage the independent accountant to perform supplemental agreed-upon procedures. The independent accountant shall document the scope of the supplemental agreed-upon procedures requested by the president or chancellor in an engagement letter signed in advance by the institution’s president or chancellor. The institution, together with the independent accountant, shall determine the extent of the supplemental agreed-upon procedures to be performed."
        },
        {
            "id": "p13.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 132.24,
                "t": 608.4,
                "r": 305.04,
                "b": 595.68
            },
            "text": "a. Institutional Representations",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p13.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 138,
                "t": 594.72,
                "r": 540.24,
                "b": 484.08
            },
            "text": "In an engagement to apply agreed-upon procedures to certain financial and other information of the institution, the independent accountant shall obtain written representations from the institution’s management. These representations may be tailored to cover specific assertions and matters unique to the intercollegiate athletics department (e.g., completeness of the schedule of intercollegiate athletics activities, institutional compliance with NCAA legislation and a listing of all known affiliated and outside organizations reported to the independent accountant)."
        },
        {
            "id": "p13.4",
            "order": 4,
            "type": "heading",
            "bbox": {
                "l": 132.24,
                "t": 470.64,
                "r": 342,
                "b": 457.44
            },
            "text": "b. Report on Agreed-Upon Procedures",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p13.5",
            "order": 5,
            "type": "heading",
            "bbox": {
                "l": 156,
                "t": 456.24,
                "r": 383.52,
                "b": 443.52
            },
            "text": "i. Application of Agreed-Upon Procedures",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p13.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 172.8,
                "t": 443.04,
                "r": 540,
                "b": 317.76
            },
            "text": "The independent accountants’ report on agreed-upon procedures applied to the institution should be in the form of procedures and findings. Among other things, the report should have a title that includes the word “independent” and identify the specified parties, the subject matter, and the procedures performed (and findings). See Appendix E for a listing of the required elements for a report on agreed-upon procedures. Examples of reports concerning agreed-upon procedures applied to institution’s statement and affiliated and outside organizations’ records are included as Appendix E."
        },
        {
            "id": "p13.7",
            "order": 7,
            "type": "heading",
            "bbox": {
                "l": 152.88,
                "t": 305.04,
                "r": 466.56,
                "b": 291.84
            },
            "text": "ii. Presentation of the Statement of Revenues and Expenses",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p13.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 172.56,
                "t": 290.88,
                "r": 539.52,
                "b": 235.2
            },
            "text": "The basis of presentation of the statement will vary among institutions. As a result, the institution’s statement may be presented in conformity with accounting principles generally accepted in the United States of America (GAAP) or with a comprehensive basis of accounting other than GAAP."
        },
        {
            "id": "p13.9",
            "order": 9,
            "type": "heading",
            "bbox": {
                "l": 149.28,
                "t": 222,
                "r": 288.72,
                "b": 209.28
            },
            "text": "iii. Notes and Disclosures",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p13.10",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 180.96,
                "t": 208.8,
                "r": 540.48,
                "b": 83.52
            },
            "text": "(a) Each individual contribution of moneys, goods or services received directly by an intercollegiate athletics program from any affiliated or outside supporting organization, agency or individuals (e.g., contributions by corporate sponsors) that constitutes 10 percent or more of all contributions received for intercollegiate athletics during the reporting period shall be disclosed in the notes to the statement of athletics department revenues and expenses (the “statement”) and included in the agreed-upon procedures report. Disclosure of the source of funds, goods and services, as well as the value associated"
        },
        {
            "id": "p13.11",
            "order": 11,
            "type": "text",
            "bbox": {
                "l": 495.84,
                "t": 71.04,
                "r": 541.44,
                "b": 59.04
            },
            "text": "Page | 13",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}