{
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    "page": 31,
    "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": 17,
    "counts_by_type": {
        "footer": 1,
        "heading": 4,
        "list": 3,
        "list_item": 6,
        "text": 3
    },
    "build_ms": 1,
    "items": [
        {
            "id": "p31.1",
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            "bbox": {
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            },
            "text": "from royalties, licensing, advertisements and sponsorships during the reporting period for relevant terms and conditions."
        },
        {
            "id": "p31.2",
            "order": 2,
            "type": "text",
            "bbox": {
                "l": 110.4,
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            },
            "text": "b. Compare and agree the related revenues to the institution's general ledger, and/or the statement and recalculate totals."
        },
        {
            "id": "p31.3",
            "order": 3,
            "type": "heading",
            "bbox": {
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            "text": "16. Sports Camp Revenues",
            "attrs": {
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            "level": 3
        },
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            "text": "",
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            "children": [
                {
                    "id": "p31.4.1",
                    "order": 5,
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                    "bbox": {
                        "l": 111.12,
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                    "text": "Inspect sports camp contract(s) between the institution and person(s) conducting institutional sports-camps or clinics during the reporting period to obtain documentation of the institution's methodology for recording revenues from sports-camps.",
                    "marker": "a."
                },
                {
                    "id": "p31.4.2",
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                    "bbox": {
                        "l": 110.4,
                        "t": 539.76,
                        "r": 541.68,
                        "b": 497.76
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                    "text": "Obtain schedules of camp participants and select a sample of individual camp participant cash receipts from the schedule of sports-camp participants and agree each selection to the institution's general ledger, and/or the statement and recalculate totals.",
                    "marker": "b."
                }
            ]
        },
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            "type": "heading",
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            "text": "17. Athletics Restricted Endowment and Investment Income",
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            },
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            "type": "list",
            "bbox": {
                "l": 110.16,
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                "r": 541.68,
                "b": 387.36
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            "text": "",
            "attrs": {
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            "children": [
                {
                    "id": "p31.6.1",
                    "order": 9,
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                    "bbox": {
                        "l": 110.4,
                        "t": 456.72,
                        "r": 540.48,
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                    "text": "Obtain and inspect endowment agreements (if any) for relevant terms and conditions.",
                    "marker": "a."
                },
                {
                    "id": "p31.6.2",
                    "order": 10,
                    "type": "list_item",
                    "bbox": {
                        "l": 110.16,
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                        "r": 541.68,
                        "b": 387.36
                    },
                    "text": "Compare and agree the classification and use of endowment and investment income reported in the statement during the reporting period to the uses of income defined within the related endowment agreement and recalculate totals.",
                    "marker": "b."
                }
            ]
        },
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            "order": 11,
            "type": "heading",
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            "text": "18. Other Operating Revenue",
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                "block_label": "paragraph_title"
            },
            "level": 3
        },
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            "id": "p31.8",
            "order": 12,
            "type": "text",
            "bbox": {
                "l": 110.64,
                "t": 346.32,
                "r": 541.68,
                "b": 319.2
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            "text": "a. Perform minimum agreed-upon procedures referenced for all revenue categories and recalculate totals."
        },
        {
            "id": "p31.9",
            "order": 13,
            "type": "heading",
            "bbox": {
                "l": 89.04,
                "t": 305.28,
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                "b": 291.84
            },
            "text": "19. Football Bowl Revenues",
            "attrs": {
                "block_label": "paragraph_title"
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            "level": 3
        },
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            "order": 14,
            "type": "list",
            "bbox": {
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                "b": 194.4
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            "children": [
                {
                    "id": "p31.10.1",
                    "order": 15,
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                    "bbox": {
                        "l": 111.12,
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                        "r": 541.68,
                        "b": 235.92
                    },
                    "text": "Obtain and inspect agreements related to the institution's revenues from post-season football bowl participation during the reporting period to gain an understanding of the relevant terms and conditions.",
                    "marker": "a."
                },
                {
                    "id": "p31.10.2",
                    "order": 16,
                    "type": "list_item",
                    "bbox": {
                        "l": 110.88,
                        "t": 222.72,
                        "r": 541.68,
                        "b": 194.4
                    },
                    "text": "Compare and agree the related revenues to the institution's general ledger, and/or the statement and recalculate totals.",
                    "marker": "b."
                }
            ]
        },
        {
            "id": "p31.11",
            "order": 17,
            "type": "footer",
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            "text": "Page | 31",
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    "excluded_furniture": {
        "first": [],
        "last": []
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