{
    "document_id": 16295,
    "page": 40,
    "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": {
        "footer": 1,
        "heading": 4,
        "list": 1,
        "list_item": 2,
        "text": 3
    },
    "build_ms": 1,
    "items": [
        {
            "id": "p40.1",
            "order": 1,
            "type": "heading",
            "bbox": {
                "l": 87.12,
                "t": 718.8,
                "r": 237.6,
                "b": 705.6
            },
            "text": "53. Total Institutional Debt",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p40.2",
            "order": 2,
            "type": "text",
            "bbox": {
                "l": 110.88,
                "t": 691.68,
                "r": 541.92,
                "b": 649.68
            },
            "text": "a. Agree the total outstanding institutional debt to supporting documentation and the institution’s audited financial statements, if available, or the institution’s general ledger."
        },
        {
            "id": "p40.3",
            "order": 3,
            "type": "heading",
            "bbox": {
                "l": 87.12,
                "t": 636.24,
                "r": 330.96,
                "b": 622.8
            },
            "text": "54. Value of Athletics Dedicated Endowments",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p40.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 110.88,
                "t": 608.64,
                "r": 541.2,
                "b": 553.92
            },
            "text": "a. Obtain a schedule of all athletics dedicated endowments maintained by athletics, the institution, and affiliated organizations. Agree the fair market value in the schedule(s) to supporting documentation, the general ledger(s) and audited financial statements, if available."
        },
        {
            "id": "p40.5",
            "order": 5,
            "type": "heading",
            "bbox": {
                "l": 87.6,
                "t": 539.52,
                "r": 295.2,
                "b": 526.08
            },
            "text": "55. Value of Institutional Endowments",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p40.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 110.4,
                "t": 511.68,
                "r": 542.4,
                "b": 471.12
            },
            "text": "a. Agree the total fair market value of institutional endowments to supporting documentation, the institution's general ledger and/or audited financial statements, if available."
        },
        {
            "id": "p40.7",
            "order": 7,
            "type": "heading",
            "bbox": {
                "l": 86.88,
                "t": 456.72,
                "r": 346.32,
                "b": 442.8
            },
            "text": "56. Total Athletics Related Capital Expenditures",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p40.8",
            "order": 8,
            "type": "list",
            "bbox": {
                "l": 110.64,
                "t": 429.36,
                "r": 541.68,
                "b": 346.8
            },
            "text": "",
            "attrs": {
                "item_count": 2
            },
            "children": [
                {
                    "id": "p40.8.1",
                    "order": 9,
                    "type": "list_item",
                    "bbox": {
                        "l": 110.64,
                        "t": 429.36,
                        "r": 541.2,
                        "b": 400.8
                    },
                    "text": "Obtain a schedule of athletics related to capital expenditures made by athletics, the institution, and affiliated organizations during the reporting period, additions only.",
                    "marker": "a."
                },
                {
                    "id": "p40.8.2",
                    "order": 10,
                    "type": "list_item",
                    "bbox": {
                        "l": 110.64,
                        "t": 388.08,
                        "r": 541.68,
                        "b": 346.8
                    },
                    "text": "Obtain general ledger detail and compare to the total expenses reported. Select a sample of transactions to validate existence of transaction and accuracy of recording and recalculate totals.",
                    "marker": "b."
                }
            ]
        },
        {
            "id": "p40.9",
            "order": 11,
            "type": "footer",
            "bbox": {
                "l": 495.84,
                "t": 52.32,
                "r": 541.2,
                "b": 40.32
            },
            "text": "Page | 40",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}