{
    "document_id": 16379,
    "page": 148,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 16490,
    "item_count": 40,
    "counts_by_type": {
        "footer": 1,
        "header": 1,
        "list": 4,
        "list_item": 30,
        "text": 4
    },
    "build_ms": 4,
    "items": [
        {
            "id": "p148.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 69.6,
                "t": 754.8,
                "r": 282,
                "b": 729.12
            },
            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p148.2",
            "order": 2,
            "type": "text",
            "bbox": {
                "l": 124.08,
                "t": 715.2,
                "r": 532.32,
                "b": 687.36
            },
            "text": "o Run control report to determine any out-of-balance errors between subsidiary and general ledgers for AP, encumbrances, control accounts."
        },
        {
            "id": "p148.3",
            "order": 3,
            "type": "list",
            "bbox": {
                "l": 158.88,
                "t": 686.109,
                "r": 528.24,
                "b": 540.24
            },
            "text": "",
            "attrs": {
                "item_count": 8
            },
            "children": [
                {
                    "id": "p148.3.1",
                    "order": 4,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.36,
                        "t": 686.109,
                        "r": 371.28,
                        "b": 673.2
                    },
                    "text": "FGRCTRL GL/Subsidiary Control Report"
                },
                {
                    "id": "p148.3.2",
                    "order": 5,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.12,
                        "t": 672.005,
                        "r": 301.2,
                        "b": 658.56
                    },
                    "text": "Printer: database",
                    "marker": "•"
                },
                {
                    "id": "p148.3.3",
                    "order": 6,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 656.755,
                        "r": 332.88,
                        "b": 642.48
                    },
                    "text": "Fiscal Year: current year",
                    "marker": "-"
                },
                {
                    "id": "p148.3.4",
                    "order": 7,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 641.505,
                        "r": 414.48,
                        "b": 627.6
                    },
                    "text": "Option Code: 3 Chart with out-of-balance",
                    "marker": "•"
                },
                {
                    "id": "p148.3.5",
                    "order": 8,
                    "type": "list_item",
                    "bbox": {
                        "l": 196.08,
                        "t": 626.255,
                        "r": 376.32,
                        "b": 612.8240000000001
                    },
                    "text": "Re-create the collector table: Yes",
                    "marker": "•"
                },
                {
                    "id": "p148.3.6",
                    "order": 9,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.6,
                        "t": 610.5889999999999,
                        "r": 343.2,
                        "b": 598.08
                    },
                    "text": "Save report output to workpapers."
                },
                {
                    "id": "p148.3.7",
                    "order": 10,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.36,
                        "t": 596.059,
                        "r": 528.24,
                        "b": 569.04
                    },
                    "text": "Out-of-balance errors in encumbrances and reservation accounts are not critical but purchasing should research and correct."
                },
                {
                    "id": "p148.3.8",
                    "order": 11,
                    "type": "list_item",
                    "bbox": {
                        "l": 158.88,
                        "t": 567.309,
                        "r": 518.4,
                        "b": 540.24
                    },
                    "text": "Out-of-balance errors between AP and GL must be corrected before closing the period."
                }
            ]
        },
        {
            "id": "p148.4",
            "order": 12,
            "type": "text",
            "bbox": {
                "l": 123.6,
                "t": 538.08,
                "r": 526.32,
                "b": 512.16
            },
            "text": "o Run control report to determine any Out-of-balance between cash and claims on cash."
        },
        {
            "id": "p148.5",
            "order": 13,
            "type": "list",
            "bbox": {
                "l": 159.12,
                "t": 509.52,
                "r": 468.24,
                "b": 451.44
            },
            "text": "",
            "attrs": {
                "item_count": 4
            },
            "children": [
                {
                    "id": "p148.5.1",
                    "order": 14,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.12,
                        "t": 509.52,
                        "r": 384.96,
                        "b": 496.56
                    },
                    "text": "FGRCASH Bank Interfund Account Control"
                },
                {
                    "id": "p148.5.2",
                    "order": 15,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.12,
                        "t": 495.205,
                        "r": 300.72,
                        "b": 481.2
                    },
                    "text": "Printer: database"
                },
                {
                    "id": "p148.5.3",
                    "order": 16,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 479.955,
                        "r": 325.2,
                        "b": 466.32
                    },
                    "text": "As of Date: month-end"
                },
                {
                    "id": "p148.5.4",
                    "order": 17,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.12,
                        "t": 464.289,
                        "r": 468.24,
                        "b": 451.44
                    },
                    "text": "Save report output to work papers. It should balance to zero."
                }
            ]
        },
        {
            "id": "p148.6",
            "order": 18,
            "type": "text",
            "bbox": {
                "l": 124.08,
                "t": 450.24,
                "r": 494.64,
                "b": 422.88
            },
            "text": "o Run control report to determine any out-of-balance errors between the AR subsidiary and general ledger."
        },
        {
            "id": "p148.7",
            "order": 19,
            "type": "list",
            "bbox": {
                "l": 158.88,
                "t": 420.769,
                "r": 534.72,
                "b": 243.12
            },
            "text": "",
            "attrs": {
                "item_count": 11
            },
            "children": [
                {
                    "id": "p148.7.1",
                    "order": 20,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.12,
                        "t": 420.769,
                        "r": 357.6,
                        "b": 408
                    },
                    "text": "TGRRCON A/R Reconciliation Report"
                },
                {
                    "id": "p148.7.2",
                    "order": 21,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 406.685,
                        "r": 300.72,
                        "b": 393.12
                    },
                    "text": "Printer: database"
                },
                {
                    "id": "p148.7.3",
                    "order": 22,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 391.435,
                        "r": 381.6,
                        "b": 377.28
                    },
                    "text": "Account Detail Reconciliation: Yes",
                    "marker": "•"
                },
                {
                    "id": "p148.7.4",
                    "order": 23,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 376.185,
                        "r": 465.12,
                        "b": 361.92
                    },
                    "text": "Starting Feed Date for Detail: beginning of fiscal year"
                },
                {
                    "id": "p148.7.5",
                    "order": 24,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.36,
                        "t": 360.905,
                        "r": 418.08,
                        "b": 346.8
                    },
                    "text": "Ending Feed Date for Detail: month-ended"
                },
                {
                    "id": "p148.7.6",
                    "order": 25,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.12,
                        "t": 345.905,
                        "r": 380.88,
                        "b": 331.92
                    },
                    "text": "Miscellaneous Reconciliation: Yes",
                    "marker": "•"
                },
                {
                    "id": "p148.7.7",
                    "order": 26,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.12,
                        "t": 330.655,
                        "r": 459.6,
                        "b": 316.08
                    },
                    "text": "Starting Feed Date for Misc: beginning of fiscal year"
                },
                {
                    "id": "p148.7.8",
                    "order": 27,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.36,
                        "t": 315.405,
                        "r": 412.56,
                        "b": 301.68
                    },
                    "text": "Ending Feed Date for Misc: month-ended"
                },
                {
                    "id": "p148.7.9",
                    "order": 28,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.36,
                        "t": 300.155,
                        "r": 348,
                        "b": 285.84
                    },
                    "text": "Deposit Reconciliation: Yes",
                    "marker": "•"
                },
                {
                    "id": "p148.7.10",
                    "order": 29,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.36,
                        "t": 284.469,
                        "r": 343.2,
                        "b": 272.16
                    },
                    "text": "Save report output to workpapers."
                },
                {
                    "id": "p148.7.11",
                    "order": 30,
                    "type": "list_item",
                    "bbox": {
                        "l": 158.88,
                        "t": 269.96900000000005,
                        "r": 534.72,
                        "b": 243.12
                    },
                    "text": "Out-of-balance errors in AR accounts must be corrected before closing the period."
                }
            ]
        },
        {
            "id": "p148.8",
            "order": 31,
            "type": "text",
            "bbox": {
                "l": 123.6,
                "t": 240.96,
                "r": 532.8,
                "b": 213.12
            },
            "text": "o Run control report to determine any out-of-balance errors between subsidiary and general ledgers for grant AR."
        },
        {
            "id": "p148.9",
            "order": 32,
            "type": "list",
            "bbox": {
                "l": 159.12,
                "t": 211.95899999999995,
                "r": 536.16,
                "b": 81.12
            },
            "text": "",
            "attrs": {
                "item_count": 7
            },
            "children": [
                {
                    "id": "p148.9.1",
                    "order": 33,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.36,
                        "t": 211.95899999999995,
                        "r": 376.56,
                        "b": 198.96
                    },
                    "text": "FGRGLEX Grant Ledger Exception Report"
                },
                {
                    "id": "p148.9.2",
                    "order": 34,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.36,
                        "t": 197.85500000000002,
                        "r": 300.24,
                        "b": 184.42399999999998
                    },
                    "text": "Printer: database"
                },
                {
                    "id": "p148.9.3",
                    "order": 35,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 182.60500000000002,
                        "r": 313.68,
                        "b": 168.72
                    },
                    "text": "Chart of Accounts: 1",
                    "marker": "•"
                },
                {
                    "id": "p148.9.4",
                    "order": 36,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 167.35500000000002,
                        "r": 297.6,
                        "b": 153.84
                    },
                    "text": "Grant Option: All"
                },
                {
                    "id": "p148.9.5",
                    "order": 37,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.6,
                        "t": 151.93899999999996,
                        "r": 342.96,
                        "b": 139.68
                    },
                    "text": "Save report output to workpapers."
                },
                {
                    "id": "p148.9.6",
                    "order": 38,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.6,
                        "t": 137.43899999999996,
                        "r": 524.88,
                        "b": 110.16
                    },
                    "text": "Out-of-balance errors in budget and reservation accounts are not critical but grant accountants should research and correct."
                },
                {
                    "id": "p148.9.7",
                    "order": 39,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.12,
                        "t": 108.72,
                        "r": 536.16,
                        "b": 81.12
                    },
                    "text": "Out-of-balance errors in the grant ledger accounts should be corrected before closing the period."
                }
            ]
        },
        {
            "id": "p148.10",
            "order": 40,
            "type": "footer",
            "bbox": {
                "l": 495.6,
                "t": 61.68,
                "r": 541.2,
                "b": 49.44
            },
            "text": "Page 148",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}