{
    "document_id": 16379,
    "page": 161,
    "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": 38,
    "counts_by_type": {
        "footer": 1,
        "form_field": 4,
        "header": 1,
        "heading": 7,
        "list": 4,
        "list_item": 16,
        "text": 5
    },
    "build_ms": 3,
    "items": [
        {
            "id": "p161.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 69.84,
                "t": 754.8,
                "r": 282,
                "b": 729.12
            },
            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p161.2",
            "order": 2,
            "type": "text",
            "bbox": {
                "l": 123.84,
                "t": 714.48,
                "r": 528.72,
                "b": 659.76
            },
            "text": "Documentation of management communication on follow up items that have not been resolved by the next reconciliation, i.e., all reconciling items should be resolved by next month's reconciliation; no items should be carried forward more than one month."
        },
        {
            "id": "p161.3",
            "order": 3,
            "type": "list",
            "bbox": {
                "l": 86.88,
                "t": 656.4,
                "r": 384.72,
                "b": 629.04
            },
            "text": "",
            "attrs": {
                "item_count": 2
            },
            "children": [
                {
                    "id": "p161.3.1",
                    "order": 4,
                    "type": "list_item",
                    "bbox": {
                        "l": 124.08,
                        "t": 656.4,
                        "r": 367.68,
                        "b": 644.16
                    },
                    "text": "Preparers' electronic, time-stamped signature.",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p161.3.1.1",
                            "order": 5,
                            "type": "form_field",
                            "bbox": {
                                "l": 124.08,
                                "t": 656.4,
                                "r": 136.08,
                                "b": 644.4
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "Preparers' electronic, time-stamped signature.",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p161.3.1",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p161.3.2",
                    "order": 6,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.88,
                        "t": 643.005,
                        "r": 384.72,
                        "b": 629.04
                    },
                    "text": "Submit reconciliation package to the Controller for review."
                }
            ]
        },
        {
            "id": "p161.4",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 70.08,
                "t": 618.96,
                "r": 244.56,
                "b": 606
            },
            "text": "Payroll Liabilities Reconciliations"
        },
        {
            "id": "p161.5",
            "order": 8,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 603.12,
                "r": 194.88,
                "b": 590.16
            },
            "text": "Responsible position(s):",
            "level": 3
        },
        {
            "id": "p161.6",
            "order": 9,
            "type": "list_item",
            "bbox": {
                "l": 86.88,
                "t": 581.475,
                "r": 170.64,
                "b": 567.12
            },
            "text": "Accountants",
            "marker": "•"
        },
        {
            "id": "p161.7",
            "order": 10,
            "type": "heading",
            "bbox": {
                "l": 69.36,
                "t": 557.52,
                "r": 240.72,
                "b": 544.32
            },
            "text": "Required documents and access:",
            "level": 3
        },
        {
            "id": "p161.8",
            "order": 11,
            "type": "list_item",
            "bbox": {
                "l": 86.88,
                "t": 535.725,
                "r": 144.48,
                "b": 521.76
            },
            "text": "Banner"
        },
        {
            "id": "p161.9",
            "order": 12,
            "type": "heading",
            "bbox": {
                "l": 69.36,
                "t": 511.92,
                "r": 185.04,
                "b": 498.24
            },
            "text": "Frequency and timing:",
            "level": 3
        },
        {
            "id": "p161.10",
            "order": 13,
            "type": "list_item",
            "bbox": {
                "l": 86.64,
                "t": 489.955,
                "r": 340.8,
                "b": 475.92
            },
            "text": "Monthly, by the o[p161.10.1]f the month, after soft close",
            "marker": "•",
            "children": [
                {
                    "id": "p161.10.1",
                    "order": 14,
                    "type": "text",
                    "bbox": {
                        "l": 86.64,
                        "t": 489.955,
                        "r": 340.8,
                        "b": 475.92
                    },
                    "text": "15^{th}",
                    "attrs": {
                        "inline": true,
                        "text_offset": 17,
                        "text_span": 11,
                        "bbox_estimated": true
                    }
                }
            ]
        },
        {
            "id": "p161.11",
            "order": 15,
            "type": "heading",
            "bbox": {
                "l": 69.6,
                "t": 466.08,
                "r": 105.84,
                "b": 452.88
            },
            "text": "Steps:",
            "level": 3
        },
        {
            "id": "p161.12",
            "order": 16,
            "type": "list",
            "bbox": {
                "l": 86.16,
                "t": 444.185,
                "r": 528.72,
                "b": 340.32
            },
            "text": "",
            "attrs": {
                "item_count": 5
            },
            "children": [
                {
                    "id": "p161.12.1",
                    "order": 17,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.16,
                        "t": 444.185,
                        "r": 528.72,
                        "b": 429.84
                    },
                    "text": "Run payroll deduction and benefits registers for the payrolls processed during the month."
                },
                {
                    "id": "p161.12.2",
                    "order": 18,
                    "type": "list_item",
                    "bbox": {
                        "l": 87.12,
                        "t": 429.185,
                        "r": 262.56,
                        "b": 415.44
                    },
                    "text": "Run a trial balance report for AP."
                },
                {
                    "id": "p161.12.3",
                    "order": 19,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.64,
                        "t": 413.935,
                        "r": 516.48,
                        "b": 385.92
                    },
                    "text": "Ensure that credits posted to the payroll liability accounts from the payroll process are cleared by applicable payment of payroll taxes and benefits.",
                    "marker": "-"
                },
                {
                    "id": "p161.12.4",
                    "order": 20,
                    "type": "list_item",
                    "bbox": {
                        "l": 87.6,
                        "t": 384.185,
                        "r": 270,
                        "b": 370.32
                    },
                    "text": "Research and resolve differences.",
                    "marker": "•"
                },
                {
                    "id": "p161.12.5",
                    "order": 21,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.64,
                        "t": 368.905,
                        "r": 513.6,
                        "b": 340.32
                    },
                    "text": "Adjust payroll system set up and/or post correcting entries prior to month-end system close to resolve reconciling items.",
                    "marker": "-"
                }
            ]
        },
        {
            "id": "p161.13",
            "order": 22,
            "type": "heading",
            "bbox": {
                "l": 86.88,
                "t": 337.44,
                "r": 310.8,
                "b": 325.2
            },
            "text": "• Prepare reconciliation summary including:",
            "level": 3
        },
        {
            "id": "p161.14",
            "order": 23,
            "type": "list",
            "bbox": {
                "l": 123.36,
                "t": 322.08,
                "r": 534.72,
                "b": 281.52
            },
            "text": "",
            "attrs": {
                "item_count": 2
            },
            "children": [
                {
                    "id": "p161.14.1",
                    "order": 24,
                    "type": "list_item",
                    "bbox": {
                        "l": 124.08,
                        "t": 322.08,
                        "r": 288.96,
                        "b": 310.8
                    },
                    "text": "All supporting documentation.",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p161.14.1.1",
                            "order": 25,
                            "type": "form_field",
                            "bbox": {
                                "l": 124.08,
                                "t": 322.08,
                                "r": 135.36,
                                "b": 310.8
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "All supporting documentation.",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p161.14.1",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p161.14.2",
                    "order": 26,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.36,
                        "t": 308.16,
                        "r": 534.72,
                        "b": 281.52
                    },
                    "text": "Explanations for any reconciling items with instructions for corrective actions to be taken to resolve, if they cannot be resolved before month-end system close.",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p161.14.2.1",
                            "order": 27,
                            "type": "form_field",
                            "bbox": {
                                "l": 123.36,
                                "t": 308.16,
                                "r": 135.36,
                                "b": 296.16
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "Explanations for any reconciling items with instructions for corrective actions to be taken to resolve, if they cannot be resolved before month-end system close.",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p161.14.2",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                }
            ]
        },
        {
            "id": "p161.15",
            "order": 28,
            "type": "text",
            "bbox": {
                "l": 123.36,
                "t": 278.88,
                "r": 529.2,
                "b": 224.4
            },
            "text": "Documentation of management communication on follow up items that have not been resolved by the next reconciliation, i.e., all reconciling items should be resolved by next month's reconciliation; no items should be carried forward more than one month."
        },
        {
            "id": "p161.16",
            "order": 29,
            "type": "list",
            "bbox": {
                "l": 86.4,
                "t": 221.28,
                "r": 384.72,
                "b": 193.44
            },
            "text": "",
            "attrs": {
                "item_count": 2
            },
            "children": [
                {
                    "id": "p161.16.1",
                    "order": 30,
                    "type": "list_item",
                    "bbox": {
                        "l": 124.8,
                        "t": 221.28,
                        "r": 367.44,
                        "b": 208.56
                    },
                    "text": "Preparers' electronic, time-stamped signature.",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p161.16.1.1",
                            "order": 31,
                            "type": "form_field",
                            "bbox": {
                                "l": 124.8,
                                "t": 221.28,
                                "r": 136.8,
                                "b": 209.28
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "Preparers' electronic, time-stamped signature.",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p161.16.1",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p161.16.2",
                    "order": 32,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.4,
                        "t": 207.85500000000002,
                        "r": 384.72,
                        "b": 193.44
                    },
                    "text": "Submit reconciliation package to the Controller for review."
                }
            ]
        },
        {
            "id": "p161.17",
            "order": 33,
            "type": "text",
            "bbox": {
                "l": 70.08,
                "t": 183.84,
                "r": 249.36,
                "b": 171.12
            },
            "text": "Deferred Revenue Reconciliations"
        },
        {
            "id": "p161.18",
            "order": 34,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 167.76,
                "r": 194.64,
                "b": 154.8
            },
            "text": "Responsible position(s):",
            "level": 3
        },
        {
            "id": "p161.19",
            "order": 35,
            "type": "list_item",
            "bbox": {
                "l": 87.12,
                "t": 146.35500000000002,
                "r": 170.88,
                "b": 132.72
            },
            "text": "Accountants",
            "marker": "•"
        },
        {
            "id": "p161.20",
            "order": 36,
            "type": "heading",
            "bbox": {
                "l": 69.6,
                "t": 122.4,
                "r": 240.48,
                "b": 109.68
            },
            "text": "Required documents and access:",
            "level": 3
        },
        {
            "id": "p161.21",
            "order": 37,
            "type": "list_item",
            "bbox": {
                "l": 87.12,
                "t": 100.83000000000004,
                "r": 144.24,
                "b": 87.36
            },
            "text": "Banner"
        },
        {
            "id": "p161.22",
            "order": 38,
            "type": "footer",
            "bbox": {
                "l": 495.84,
                "t": 61.68,
                "r": 540.24,
                "b": 49.2
            },
            "text": "Page 161",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}