{
    "document_id": 16379,
    "page": 149,
    "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": 44,
    "counts_by_type": {
        "footer": 1,
        "form_field": 1,
        "header": 1,
        "list": 4,
        "list_item": 33,
        "text": 4
    },
    "build_ms": 4,
    "items": [
        {
            "id": "p149.1",
            "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": "p149.2",
            "order": 2,
            "type": "list",
            "bbox": {
                "l": 123.6,
                "t": 714.72,
                "r": 428.64,
                "b": 552.72
            },
            "text": "",
            "attrs": {
                "item_count": 11
            },
            "children": [
                {
                    "id": "p149.2.1",
                    "order": 3,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.6,
                        "t": 714.72,
                        "r": 396.72,
                        "b": 702.24
                    },
                    "text": "Verify that all interfund bank accounts are in balance.",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p149.2.1.1",
                            "order": 4,
                            "type": "form_field",
                            "bbox": {
                                "l": 123.6,
                                "t": 714.72,
                                "r": 135.6,
                                "b": 702.72
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "Verify that all interfund bank accounts are in balance.",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p149.2.1",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p149.2.2",
                    "order": 5,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.36,
                        "t": 700.609,
                        "r": 351.6,
                        "b": 687.84
                    },
                    "text": "FGRBIEX Bank I/F Exception Report"
                },
                {
                    "id": "p149.2.3",
                    "order": 6,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.12,
                        "t": 686.505,
                        "r": 300.96,
                        "b": 672.72
                    },
                    "text": "Printer: database"
                },
                {
                    "id": "p149.2.4",
                    "order": 7,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 671.255,
                        "r": 311.28,
                        "b": 657.36
                    },
                    "text": "Fiscal Year: current",
                    "marker": "•"
                },
                {
                    "id": "p149.2.5",
                    "order": 8,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 656.005,
                        "r": 325.2,
                        "b": 642.48
                    },
                    "text": "As of Date: month-end"
                },
                {
                    "id": "p149.2.6",
                    "order": 9,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 640.755,
                        "r": 348,
                        "b": 626.88
                    },
                    "text": "Include Accrual Period: Yes"
                },
                {
                    "id": "p149.2.7",
                    "order": 10,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 625.505,
                        "r": 309.84,
                        "b": 611.52
                    },
                    "text": "Report Type: Detail"
                },
                {
                    "id": "p149.2.8",
                    "order": 11,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 610.505,
                        "r": 314.16,
                        "b": 597.0740000000001
                    },
                    "text": "Chart of Accounts: 1",
                    "marker": "•"
                },
                {
                    "id": "p149.2.9",
                    "order": 12,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.12,
                        "t": 595.225,
                        "r": 380.4,
                        "b": 581.52
                    },
                    "text": "Bank Interfund Account option: All"
                },
                {
                    "id": "p149.2.10",
                    "order": 13,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.84,
                        "t": 579.559,
                        "r": 343.68,
                        "b": 567.12
                    },
                    "text": "Save report output to workpapers."
                },
                {
                    "id": "p149.2.11",
                    "order": 14,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.36,
                        "t": 565.059,
                        "r": 428.64,
                        "b": 552.72
                    },
                    "text": "All bank funds should be in balance within the chart."
                }
            ]
        },
        {
            "id": "p149.3",
            "order": 15,
            "type": "text",
            "bbox": {
                "l": 124.32,
                "t": 550.08,
                "r": 517.2,
                "b": 509.04
            },
            "text": "Determine any funds out of balance and address issue(s) to correct. If the Argos report excluding the control accounts 3X does not balance to zero, this report should show the same amount out of balance."
        },
        {
            "id": "p149.4",
            "order": 16,
            "type": "list",
            "bbox": {
                "l": 158.64,
                "t": 507.12,
                "r": 517.92,
                "b": 360.24
            },
            "text": "",
            "attrs": {
                "item_count": 9
            },
            "children": [
                {
                    "id": "p149.4.1",
                    "order": 17,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.36,
                        "t": 507.12,
                        "r": 375.6,
                        "b": 493.92
                    },
                    "text": "FGRTBEX Trial Balance Exception Report"
                },
                {
                    "id": "p149.4.2",
                    "order": 18,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.36,
                        "t": 492.955,
                        "r": 300.48,
                        "b": 479.28
                    },
                    "text": "Printer: database"
                },
                {
                    "id": "p149.4.3",
                    "order": 19,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 477.705,
                        "r": 311.04,
                        "b": 464.16
                    },
                    "text": "Fiscal Year: current",
                    "marker": "•"
                },
                {
                    "id": "p149.4.4",
                    "order": 20,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 462.455,
                        "r": 325.2,
                        "b": 448.8
                    },
                    "text": "As of Date: month-end"
                },
                {
                    "id": "p149.4.5",
                    "order": 21,
                    "type": "list_item",
                    "bbox": {
                        "l": 196.08,
                        "t": 447.185,
                        "r": 347.76,
                        "b": 433.754
                    },
                    "text": "Include Accrual Period: Yes"
                },
                {
                    "id": "p149.4.6",
                    "order": 22,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 431.935,
                        "r": 326.88,
                        "b": 417.6
                    },
                    "text": "Report Type: Summary"
                },
                {
                    "id": "p149.4.7",
                    "order": 23,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 416.935,
                        "r": 314.64,
                        "b": 402.96
                    },
                    "text": "Chart of Accounts: 1",
                    "marker": "•"
                },
                {
                    "id": "p149.4.8",
                    "order": 24,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.12,
                        "t": 401.269,
                        "r": 342.72,
                        "b": 388.32
                    },
                    "text": "Save report output to workpapers."
                },
                {
                    "id": "p149.4.9",
                    "order": 25,
                    "type": "list_item",
                    "bbox": {
                        "l": 158.64,
                        "t": 386.769,
                        "r": 517.92,
                        "b": 360.24
                    },
                    "text": "Out-of-balance errors in the trial balance MUST be corrected before closing the period."
                }
            ]
        },
        {
            "id": "p149.5",
            "order": 26,
            "type": "text",
            "bbox": {
                "l": 123.84,
                "t": 357.12,
                "r": 384.24,
                "b": 345.12
            },
            "text": "Review and resolve any suspended journal entries."
        },
        {
            "id": "p149.6",
            "order": 27,
            "type": "list",
            "bbox": {
                "l": 159.12,
                "t": 343.239,
                "r": 518.4,
                "b": 241.44
            },
            "text": "",
            "attrs": {
                "item_count": 7
            },
            "children": [
                {
                    "id": "p149.6.1",
                    "order": 28,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.36,
                        "t": 343.239,
                        "r": 395.28,
                        "b": 330.72
                    },
                    "text": "FGIJVCD List of Suspended Journal Vouchers"
                },
                {
                    "id": "p149.6.2",
                    "order": 29,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.12,
                        "t": 328.739,
                        "r": 516.72,
                        "b": 315.6
                    },
                    "text": "Export list and filter for vouchers dated prior to the month being closed:"
                },
                {
                    "id": "p149.6.3",
                    "order": 30,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.12,
                        "t": 314.239,
                        "r": 518.4,
                        "b": 301.68
                    },
                    "text": "Direct staff to research and complete or delete incomplete documents:"
                },
                {
                    "id": "p149.6.4",
                    "order": 31,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 300.155,
                        "r": 256.56,
                        "b": 286.724
                    },
                    "text": "Fxxxxxx -",
                    "marker": "•"
                },
                {
                    "id": "p149.6.5",
                    "order": 32,
                    "type": "list_item",
                    "bbox": {
                        "l": 196.08,
                        "t": 284.885,
                        "r": 346.32,
                        "b": 271.2
                    },
                    "text": "Gxxxxxx - grant accountants",
                    "marker": "•"
                },
                {
                    "id": "p149.6.6",
                    "order": 33,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 269.635,
                        "r": 315.84,
                        "b": 256.08
                    },
                    "text": "Jxxxxxx - accountants"
                },
                {
                    "id": "p149.6.7",
                    "order": 34,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.84,
                        "t": 253.96900000000005,
                        "r": 342.48,
                        "b": 241.44
                    },
                    "text": "Save report output to workpapers."
                }
            ]
        },
        {
            "id": "p149.7",
            "order": 35,
            "type": "text",
            "bbox": {
                "l": 124.8,
                "t": 238.8,
                "r": 532.32,
                "b": 212.4
            },
            "text": "Review all reconciliations (see details in Reconciliation Approvals below), sending corrections as needed back to Accountants before approving."
        },
        {
            "id": "p149.8",
            "order": 36,
            "type": "text",
            "bbox": {
                "l": 127.44,
                "t": 208.32,
                "r": 537.84,
                "b": 169.68
            },
            "text": "Review trial balance and preliminary financial statement reports after all transactions have been completed for the month to note any additional revisions or corrections before closing the period."
        },
        {
            "id": "p149.9",
            "order": 37,
            "type": "list",
            "bbox": {
                "l": 159.36,
                "t": 166.93899999999996,
                "r": 485.28,
                "b": 79.399
            },
            "text": "",
            "attrs": {
                "item_count": 6
            },
            "children": [
                {
                    "id": "p149.9.1",
                    "order": 38,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.36,
                        "t": 166.93899999999996,
                        "r": 485.28,
                        "b": 154.08
                    },
                    "text": "Argos trial balance report – look corrections noted in preliminary"
                },
                {
                    "id": "p149.9.2",
                    "order": 39,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.84,
                        "t": 152.68899999999996,
                        "r": 292.08,
                        "b": 140.4
                    },
                    "text": "FGRTBAL Trial Balance"
                },
                {
                    "id": "p149.9.3",
                    "order": 40,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 138.60500000000002,
                        "r": 299.76,
                        "b": 125.17399999999998
                    },
                    "text": "Printer: database",
                    "marker": "•"
                },
                {
                    "id": "p149.9.4",
                    "order": 41,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 123.32500000000005,
                        "r": 310.56,
                        "b": 109.68
                    },
                    "text": "Fiscal Year: current",
                    "marker": "•"
                },
                {
                    "id": "p149.9.5",
                    "order": 42,
                    "type": "list_item",
                    "bbox": {
                        "l": 196.08,
                        "t": 108.08000000000004,
                        "r": 314.16,
                        "b": 94.56
                    },
                    "text": "Chart of Accounts: 1",
                    "marker": "•"
                },
                {
                    "id": "p149.9.6",
                    "order": 43,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 92.83000000000004,
                        "r": 324.48,
                        "b": 79.399
                    },
                    "text": "As of Date: month-end"
                }
            ]
        },
        {
            "id": "p149.10",
            "order": 44,
            "type": "footer",
            "bbox": {
                "l": 495.84,
                "t": 61.44,
                "r": 541.2,
                "b": 49.44
            },
            "text": "Page 149",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}