{
    "document_id": 16379,
    "page": 16,
    "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": 47,
    "counts_by_type": {
        "footer": 1,
        "form_field": 9,
        "heading": 2,
        "list": 3,
        "list_item": 27,
        "text": 5
    },
    "build_ms": 5,
    "items": [
        {
            "id": "p16.1",
            "order": 1,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 755.04,
                "r": 282,
                "b": 728.88
            },
            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p16.2",
            "order": 2,
            "type": "text",
            "bbox": {
                "l": 123.84,
                "t": 714.24,
                "r": 216.72,
                "b": 702.24
            },
            "text": "Administration"
        },
        {
            "id": "p16.3",
            "order": 3,
            "type": "list",
            "bbox": {
                "l": 86.88,
                "t": 700.609,
                "r": 334.8,
                "b": 497.76
            },
            "text": "",
            "attrs": {
                "item_count": 14
            },
            "children": [
                {
                    "id": "p16.3.1",
                    "order": 4,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.84,
                        "t": 700.609,
                        "r": 270.24,
                        "b": 687.84
                    },
                    "text": "Human Resources"
                },
                {
                    "id": "p16.3.2",
                    "order": 5,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.84,
                        "t": 686.109,
                        "r": 265.68,
                        "b": 672.96
                    },
                    "text": "Auxiliary Services"
                },
                {
                    "id": "p16.3.3",
                    "order": 6,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.6,
                        "t": 671.5889999999999,
                        "r": 255.12,
                        "b": 659.04
                    },
                    "text": "Campus Police",
                    "marker": "■",
                    "children": [
                        {
                            "id": "p16.3.3.1",
                            "order": 7,
                            "type": "form_field",
                            "bbox": {
                                "l": 159.6,
                                "t": 671.59,
                                "r": 171.6,
                                "b": 659.59
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "checkbox",
                                "label": "Campus Police",
                                "checked": true,
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p16.3.3",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p16.3.4",
                    "order": 8,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.88,
                        "t": 657.505,
                        "r": 282.96,
                        "b": 643.68
                    },
                    "text": "5XXXXXX – Other Institutional Support"
                },
                {
                    "id": "p16.3.5",
                    "order": 9,
                    "type": "list_item",
                    "bbox": {
                        "l": 124.08,
                        "t": 641.52,
                        "r": 258.96,
                        "b": 629.04
                    },
                    "text": "501XXX – Advancement",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p16.3.5.1",
                            "order": 10,
                            "type": "form_field",
                            "bbox": {
                                "l": 124.08,
                                "t": 641.52,
                                "r": 136.08,
                                "b": 629.52
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "501XXX – Advancement",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p16.3.5",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p16.3.6",
                    "order": 11,
                    "type": "list_item",
                    "bbox": {
                        "l": 124.56,
                        "t": 626.88,
                        "r": 270,
                        "b": 614.88
                    },
                    "text": "502XXX – Communication",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p16.3.6.1",
                            "order": 12,
                            "type": "form_field",
                            "bbox": {
                                "l": 124.56,
                                "t": 626.88,
                                "r": 136.56,
                                "b": 614.88
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "502XXX – Communication",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p16.3.6",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p16.3.7",
                    "order": 13,
                    "type": "list_item",
                    "bbox": {
                        "l": 124.32,
                        "t": 612.48,
                        "r": 304.08,
                        "b": 599.76
                    },
                    "text": "503XXX – Information Technology",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p16.3.7.1",
                            "order": 14,
                            "type": "form_field",
                            "bbox": {
                                "l": 124.32,
                                "t": 612.48,
                                "r": 136.32,
                                "b": 600.48
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "503XXX – Information Technology",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p16.3.7",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p16.3.8",
                    "order": 15,
                    "type": "list_item",
                    "bbox": {
                        "l": 124.56,
                        "t": 598.32,
                        "r": 334.8,
                        "b": 584.64
                    },
                    "text": "504XXX – Facilities and Capital Planning",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p16.3.8.1",
                            "order": 16,
                            "type": "form_field",
                            "bbox": {
                                "l": 124.56,
                                "t": 598.32,
                                "r": 136.56,
                                "b": 586.32
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "504XXX – Facilities and Capital Planning",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p16.3.8",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p16.3.9",
                    "order": 17,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.36,
                        "t": 583.809,
                        "r": 326.88,
                        "b": 570.48
                    },
                    "text": "Facilities and Capital Planning",
                    "marker": "■"
                },
                {
                    "id": "p16.3.10",
                    "order": 18,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.84,
                        "t": 569.309,
                        "r": 251.28,
                        "b": 555.6
                    },
                    "text": "Housekeeping"
                },
                {
                    "id": "p16.3.11",
                    "order": 19,
                    "type": "list_item",
                    "bbox": {
                        "l": 160.08,
                        "t": 554.809,
                        "r": 224.4,
                        "b": 542.64
                    },
                    "text": "Grounds",
                    "marker": "■",
                    "children": [
                        {
                            "id": "p16.3.11.1",
                            "order": 20,
                            "type": "form_field",
                            "bbox": {
                                "l": 160.08,
                                "t": 554.81,
                                "r": 172.08,
                                "b": 542.81
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "checkbox",
                                "label": "Grounds",
                                "checked": true,
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p16.3.11",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p16.3.12",
                    "order": 21,
                    "type": "list_item",
                    "bbox": {
                        "l": 160.32,
                        "t": 540.309,
                        "r": 234.48,
                        "b": 528.165
                    },
                    "text": "Motor Pool"
                },
                {
                    "id": "p16.3.13",
                    "order": 22,
                    "type": "list_item",
                    "bbox": {
                        "l": 160.32,
                        "t": 525.789,
                        "r": 212.64,
                        "b": 513.12
                    },
                    "text": "Safety"
                },
                {
                    "id": "p16.3.14",
                    "order": 23,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.88,
                        "t": 511.705,
                        "r": 243.12,
                        "b": 497.76
                    },
                    "text": "6XXXXXX – General University",
                    "marker": "•"
                }
            ]
        },
        {
            "id": "p16.4",
            "order": 24,
            "type": "heading",
            "bbox": {
                "l": 69.6,
                "t": 487.92,
                "r": 122.16,
                "b": 475.44
            },
            "text": "Accounts",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p16.5",
            "order": 25,
            "type": "text",
            "bbox": {
                "l": 68.4,
                "t": 465.6,
                "r": 534.24,
                "b": 408.24
            },
            "text": "The Account (ACCT) is a 6-digit code that identifies the nature of the account and defines where it is presented in the financial statements. The first 2-digits identify the Account Type which is used to group the accounts to ensure that financial reporting follows generally accepted accounting principles (GAAP) and other regulatory reporting requirements."
        },
        {
            "id": "p16.6",
            "order": 26,
            "type": "text",
            "bbox": {
                "l": 69.6,
                "t": 399.36,
                "r": 284.16,
                "b": 386.4
            },
            "text": "Financial statement line items are bolded."
        },
        {
            "id": "p16.7",
            "order": 27,
            "type": "list_item",
            "bbox": {
                "l": 86.64,
                "t": 377.685,
                "r": 539.28,
                "b": 348.48
            },
            "text": "10 – Assets include current assets, fixed assets, contra assets, and other assets. These are generally reported in order of liquidity.",
            "marker": "•"
        },
        {
            "id": "p16.8",
            "order": 28,
            "type": "text",
            "bbox": {
                "l": 123.36,
                "t": 346.32,
                "r": 503.52,
                "b": 320.16
            },
            "text": "Current assets are those assets which are available or can be made readily available to meet the cost of operations or to pay current liabilities."
        },
        {
            "id": "p16.9",
            "order": 29,
            "type": "list",
            "bbox": {
                "l": 159.12,
                "t": 318.489,
                "r": 512.4,
                "b": 260.88
            },
            "text": "",
            "attrs": {
                "item_count": 3
            },
            "children": [
                {
                    "id": "p16.9.1",
                    "order": 30,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.12,
                        "t": 318.489,
                        "r": 512.4,
                        "b": 291.6
                    },
                    "text": "11 – Cash and cash equivalents – each bank account needs a unique account code"
                },
                {
                    "id": "p16.9.2",
                    "order": 31,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.12,
                        "t": 289.885,
                        "r": 319.44,
                        "b": 276.24
                    },
                    "text": "1101 – Claim on cash",
                    "marker": "•"
                },
                {
                    "id": "p16.9.3",
                    "order": 32,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 274.635,
                        "r": 312.48,
                        "b": 260.88
                    },
                    "text": "11XX-Cash in bank",
                    "marker": "•"
                }
            ]
        },
        {
            "id": "p16.10",
            "order": 33,
            "type": "text",
            "bbox": {
                "l": 231.84,
                "t": 258,
                "r": 415.92,
                "b": 246
            },
            "text": "Institutional general bank account"
        },
        {
            "id": "p16.11",
            "order": 34,
            "type": "list",
            "bbox": {
                "l": 159.36,
                "t": 243.12,
                "r": 524.16,
                "b": 98.4
            },
            "text": "",
            "attrs": {
                "item_count": 9
            },
            "children": [
                {
                    "id": "p16.11.1",
                    "order": 35,
                    "type": "list_item",
                    "bbox": {
                        "l": 232.08,
                        "t": 243.12,
                        "r": 395.04,
                        "b": 231.12
                    },
                    "text": "Depository (sweep to general)",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p16.11.1.1",
                            "order": 36,
                            "type": "form_field",
                            "bbox": {
                                "l": 232.08,
                                "t": 243.12,
                                "r": 244.08,
                                "b": 231.12
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "Depository (sweep to general)",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p16.11.1",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p16.11.2",
                    "order": 37,
                    "type": "list_item",
                    "bbox": {
                        "l": 231.84,
                        "t": 229.2,
                        "r": 410.16,
                        "b": 216.48
                    },
                    "text": "Disbursement (sweep to general)",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p16.11.2.1",
                            "order": 38,
                            "type": "form_field",
                            "bbox": {
                                "l": 231.84,
                                "t": 229.2,
                                "r": 243.84,
                                "b": 217.2
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "Disbursement (sweep to general)",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p16.11.2",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p16.11.3",
                    "order": 39,
                    "type": "list_item",
                    "bbox": {
                        "l": 268.32,
                        "t": 215.46900000000005,
                        "r": 325.2,
                        "b": 203.28
                    },
                    "text": "Vendor"
                },
                {
                    "id": "p16.11.4",
                    "order": 40,
                    "type": "list_item",
                    "bbox": {
                        "l": 267.84,
                        "t": 200.93899999999996,
                        "r": 323.76,
                        "b": 188.64
                    },
                    "text": "Payroll"
                },
                {
                    "id": "p16.11.5",
                    "order": 41,
                    "type": "list_item",
                    "bbox": {
                        "l": 232.32,
                        "t": 186.24,
                        "r": 354.24,
                        "b": 174
                    },
                    "text": "111X - Change funds",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p16.11.5.1",
                            "order": 42,
                            "type": "form_field",
                            "bbox": {
                                "l": 232.32,
                                "t": 186.24,
                                "r": 244.32,
                                "b": 174.24
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "111X - Change funds",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p16.11.5",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p16.11.6",
                    "order": 43,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.36,
                        "t": 172.60500000000002,
                        "r": 360.48,
                        "b": 158.64
                    },
                    "text": "112X – Cash in state accounts",
                    "marker": "•"
                },
                {
                    "id": "p16.11.7",
                    "order": 44,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.36,
                        "t": 156.93899999999996,
                        "r": 524.16,
                        "b": 129.12
                    },
                    "text": "12 – Restricted cash – each bank account needs a unique account code (Account Type 12)"
                },
                {
                    "id": "p16.11.8",
                    "order": 45,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 128.33500000000004,
                        "r": 338.64,
                        "b": 114.48
                    },
                    "text": "Federal Perkins loan fund",
                    "marker": "•"
                },
                {
                    "id": "p16.11.9",
                    "order": 46,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 113.08500000000004,
                        "r": 324.24,
                        "b": 98.4
                    },
                    "text": "Federal funds clearing",
                    "marker": "•"
                }
            ]
        },
        {
            "id": "p16.12",
            "order": 47,
            "type": "footer",
            "bbox": {
                "l": 501.6,
                "t": 61.44,
                "r": 541.44,
                "b": 49.44
            },
            "text": "Page 16",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}