{
    "document_id": 16379,
    "page": 159,
    "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": 8,
        "header": 1,
        "heading": 4,
        "list": 4,
        "list_item": 24,
        "text": 2
    },
    "build_ms": 5,
    "items": [
        {
            "id": "p159.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 69.84,
                "t": 754.8,
                "r": 282.24,
                "b": 728.88
            },
            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p159.2",
            "order": 2,
            "type": "text",
            "bbox": {
                "l": 123.36,
                "t": 714.72,
                "r": 522.96,
                "b": 701.76
            },
            "text": "Copy and paste data into reconciliation worksheet tab \"FGRFAAC before entry.\""
        },
        {
            "id": "p159.3",
            "order": 3,
            "type": "list",
            "bbox": {
                "l": 86.4,
                "t": 701.025,
                "r": 525.6,
                "b": 643.44
            },
            "text": "",
            "attrs": {
                "item_count": 3
            },
            "children": [
                {
                    "id": "p159.3.1",
                    "order": 4,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.4,
                        "t": 701.025,
                        "r": 525.6,
                        "b": 686.4
                    },
                    "text": "Prepare the journal entry to record pooled endowment investment activity for the month."
                },
                {
                    "id": "p159.3.2",
                    "order": 5,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.84,
                        "t": 684.48,
                        "r": 492.24,
                        "b": 658.32
                    },
                    "text": "Verify that ending balances in spreadsheets from broker tie to investment statement.",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p159.3.2.1",
                            "order": 6,
                            "type": "form_field",
                            "bbox": {
                                "l": 123.84,
                                "t": 684.48,
                                "r": 135.84,
                                "b": 672.48
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "Verify that ending balances in spreadsheets from broker tie to investment statement.",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p159.3.2",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p159.3.3",
                    "order": 7,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.6,
                        "t": 655.44,
                        "r": 522,
                        "b": 643.44
                    },
                    "text": "Make a copy of the prior month's reconciliation workbook for the current month.",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p159.3.3.1",
                            "order": 8,
                            "type": "form_field",
                            "bbox": {
                                "l": 123.6,
                                "t": 655.44,
                                "r": 135.6,
                                "b": 643.44
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "Make a copy of the prior month's reconciliation workbook for the current month.",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p159.3.3",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                }
            ]
        },
        {
            "id": "p159.4",
            "order": 9,
            "type": "list",
            "bbox": {
                "l": 123.36,
                "t": 641.52,
                "r": 531.84,
                "b": 498.72
            },
            "text": "",
            "attrs": {
                "item_count": 8
            },
            "children": [
                {
                    "id": "p159.4.1",
                    "order": 10,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.6,
                        "t": 641.52,
                        "r": 471.6,
                        "b": 628.8
                    },
                    "text": "Copy ending values by fund to the beginning value for the new month."
                },
                {
                    "id": "p159.4.2",
                    "order": 11,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.6,
                        "t": 626.64,
                        "r": 531.84,
                        "b": 600.48
                    },
                    "text": "Look up the fees, investment income, and ending market values of each fund from the investment worksheets.",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p159.4.2.1",
                            "order": 12,
                            "type": "form_field",
                            "bbox": {
                                "l": 123.6,
                                "t": 626.64,
                                "r": 135.6,
                                "b": 614.64
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "Look up the fees, investment income, and ending market values of each fund from the investment worksheets.",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p159.4.2",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p159.4.3",
                    "order": 13,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.36,
                        "t": 597.6,
                        "r": 528,
                        "b": 571.2
                    },
                    "text": "Calculate the unrealized gain/loss for each fund (ending – beginning – investment income – fees).",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p159.4.3.1",
                            "order": 14,
                            "type": "form_field",
                            "bbox": {
                                "l": 123.36,
                                "t": 597.6,
                                "r": 135.36,
                                "b": 585.6
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "Calculate the unrealized gain/loss for each fund (ending – beginning – investment income – fees).",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p159.4.3",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p159.4.4",
                    "order": 15,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.6,
                        "t": 568.56,
                        "r": 398.16,
                        "b": 556.56
                    },
                    "text": "Create the journal entry date from these calculations."
                },
                {
                    "id": "p159.4.5",
                    "order": 16,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.84,
                        "t": 554.16,
                        "r": 274.8,
                        "b": 542.16
                    },
                    "text": "o Format the data for upload."
                },
                {
                    "id": "p159.4.6",
                    "order": 17,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.84,
                        "t": 539.76,
                        "r": 356.88,
                        "b": 527.52
                    },
                    "text": "Upload the JV, leaving the entry \"in process.\""
                },
                {
                    "id": "p159.4.7",
                    "order": 18,
                    "type": "list_item",
                    "bbox": {
                        "l": 124.08,
                        "t": 524.88,
                        "r": 245.76,
                        "b": 513.12
                    },
                    "text": "Print out cover sheet."
                },
                {
                    "id": "p159.4.8",
                    "order": 19,
                    "type": "list_item",
                    "bbox": {
                        "l": 124.32,
                        "t": 510.48,
                        "r": 289.44,
                        "b": 498.72
                    },
                    "text": "Attach supporting documents."
                }
            ]
        },
        {
            "id": "p159.5",
            "order": 20,
            "type": "list",
            "bbox": {
                "l": 86.88,
                "t": 495.84,
                "r": 501.36,
                "b": 454.56
            },
            "text": "",
            "attrs": {
                "item_count": 2
            },
            "children": [
                {
                    "id": "p159.5.1",
                    "order": 21,
                    "type": "list_item",
                    "bbox": {
                        "l": 124.32,
                        "t": 495.84,
                        "r": 342.24,
                        "b": 484.08
                    },
                    "text": "Sign coversheet and submit to a reviewer.",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p159.5.1.1",
                            "order": 22,
                            "type": "form_field",
                            "bbox": {
                                "l": 124.32,
                                "t": 495.84,
                                "r": 136.08,
                                "b": 484.08
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "Sign coversheet and submit to a reviewer.",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p159.5.1",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p159.5.2",
                    "order": 23,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.88,
                        "t": 482.955,
                        "r": 501.36,
                        "b": 454.56
                    },
                    "text": "Verify that the Banner balance after the journal entry posts reconciles to the ending investment account statement.",
                    "marker": "-"
                }
            ]
        },
        {
            "id": "p159.6",
            "order": 24,
            "type": "list",
            "bbox": {
                "l": 122.88,
                "t": 452.4,
                "r": 534.96,
                "b": 251.04
            },
            "text": "",
            "attrs": {
                "item_count": 9
            },
            "children": [
                {
                    "id": "p159.6.1",
                    "order": 25,
                    "type": "list_item",
                    "bbox": {
                        "l": 122.88,
                        "t": 452.4,
                        "r": 534.48,
                        "b": 425.76
                    },
                    "text": "o Run FGRFAAC Fund/Account Activity Report again with same parameters as above after entry has been approved and posted."
                },
                {
                    "id": "p159.6.2",
                    "order": 26,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.36,
                        "t": 423.36,
                        "r": 514.32,
                        "b": 410.64
                    },
                    "text": "Copy and paste data into reconciliation worksheet tab \"FGRFAAC after entry.\""
                },
                {
                    "id": "p159.6.3",
                    "order": 27,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.36,
                        "t": 408.48,
                        "r": 517.68,
                        "b": 382.8
                    },
                    "text": "Calculate differences between Banner ending balances and investment ending balances.",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p159.6.3.1",
                            "order": 28,
                            "type": "form_field",
                            "bbox": {
                                "l": 123.36,
                                "t": 408.48,
                                "r": 135.36,
                                "b": 396.48
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "Calculate differences between Banner ending balances and investment ending balances.",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p159.6.3",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p159.6.4",
                    "order": 29,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.36,
                        "t": 379.68,
                        "r": 507.84,
                        "b": 353.28
                    },
                    "text": "Investigate and correct any differences that are more than a few cents due to rounding.",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p159.6.4.1",
                            "order": 30,
                            "type": "form_field",
                            "bbox": {
                                "l": 123.36,
                                "t": 379.68,
                                "r": 135.36,
                                "b": 367.68
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "Investigate and correct any differences that are more than a few cents due to rounding.",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p159.6.4",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p159.6.5",
                    "order": 31,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.36,
                        "t": 350.4,
                        "r": 534.96,
                        "b": 324
                    },
                    "text": "Prepare the reconciliation worksheet with Banner and investment balances pulling from worksheets."
                },
                {
                    "id": "p159.6.6",
                    "order": 32,
                    "type": "list_item",
                    "bbox": {
                        "l": 124.32,
                        "t": 321.6,
                        "r": 349.2,
                        "b": 309.6
                    },
                    "text": "Print and sign the reconciliation worksheet."
                },
                {
                    "id": "p159.6.7",
                    "order": 33,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.6,
                        "t": 306.96,
                        "r": 529.2,
                        "b": 280.32
                    },
                    "text": "Attach the copies of the investment statement and FGRFAAC output after entry to the reconciliation worksheet."
                },
                {
                    "id": "p159.6.8",
                    "order": 34,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.36,
                        "t": 278.16,
                        "r": 484.8,
                        "b": 265.92
                    },
                    "text": "Submit reconciliation package to the Controller for review and approval."
                },
                {
                    "id": "p159.6.9",
                    "order": 35,
                    "type": "list_item",
                    "bbox": {
                        "l": 124.08,
                        "t": 263.28,
                        "r": 373.2,
                        "b": 251.04
                    },
                    "text": "File approved reconciliation documents in BDM.",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p159.6.9.1",
                            "order": 36,
                            "type": "form_field",
                            "bbox": {
                                "l": 124.08,
                                "t": 263.28,
                                "r": 136.08,
                                "b": 251.28
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "File approved reconciliation documents in BDM.",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p159.6.9",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                }
            ]
        },
        {
            "id": "p159.7",
            "order": 37,
            "type": "heading",
            "bbox": {
                "l": 70.32,
                "t": 240.96,
                "r": 216,
                "b": 228.24
            },
            "text": "Fixed Assets Reconciliation",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p159.8",
            "order": 38,
            "type": "text",
            "bbox": {
                "l": 69.36,
                "t": 225.6,
                "r": 503.52,
                "b": 198.24
            },
            "text": "Fixed asset acquisitions are recorded manually in the audit roll forward schedule which provides calculations for recording depreciation expense."
        },
        {
            "id": "p159.9",
            "order": 39,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 188.16,
                "r": 194.4,
                "b": 175.68
            },
            "text": "Responsible position(s):",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p159.10",
            "order": 40,
            "type": "list_item",
            "bbox": {
                "l": 87.12,
                "t": 166.85500000000002,
                "r": 227.04,
                "b": 153.36
            },
            "text": "Fixed Assets Accountant"
        },
        {
            "id": "p159.11",
            "order": 41,
            "type": "heading",
            "bbox": {
                "l": 69.6,
                "t": 142.56,
                "r": 240.72,
                "b": 130.32
            },
            "text": "Required documents and access:",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p159.12",
            "order": 42,
            "type": "list_item",
            "bbox": {
                "l": 86.64,
                "t": 121.07500000000005,
                "r": 313.2,
                "b": 106.56
            },
            "text": "Banner general ledger, fixed assets module"
        },
        {
            "id": "p159.13",
            "order": 43,
            "type": "heading",
            "bbox": {
                "l": 69.6,
                "t": 96.96,
                "r": 184.8,
                "b": 83.76
            },
            "text": "Frequency and timing:",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p159.14",
            "order": 44,
            "type": "footer",
            "bbox": {
                "l": 495.84,
                "t": 61.44,
                "r": 541.2,
                "b": 49.44
            },
            "text": "Page 159",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}