{
    "document_id": 16379,
    "page": 25,
    "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": 10,
        "header": 1,
        "heading": 1,
        "list": 3,
        "list_item": 26,
        "text": 5
    },
    "build_ms": 5,
    "items": [
        {
            "id": "p25.1",
            "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": "p25.2",
            "order": 2,
            "type": "list_item",
            "bbox": {
                "l": 86.64,
                "t": 715.525,
                "r": 440.4,
                "b": 701.76
            },
            "text": "Monitor changes to organizational reporting needs in consideration of:"
        },
        {
            "id": "p25.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 123.6,
                "t": 698.88,
                "r": 526.32,
                "b": 672.72
            },
            "text": "O New regulations – GASB, FASB, GAAP, NACUBO FARM, NCAA, Department of Ed, legislation, etc."
        },
        {
            "id": "p25.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 123.6,
                "t": 669.84,
                "r": 525.12,
                "b": 643.44
            },
            "text": "New organizational funding sources, reporting structures, program designations, campus locations"
        },
        {
            "id": "p25.5",
            "order": 5,
            "type": "list",
            "bbox": {
                "l": 86.88,
                "t": 641.04,
                "r": 501.36,
                "b": 600
            },
            "text": "",
            "attrs": {
                "item_count": 2
            },
            "children": [
                {
                    "id": "p25.5.1",
                    "order": 6,
                    "type": "list_item",
                    "bbox": {
                        "l": 124.32,
                        "t": 641.04,
                        "r": 284.4,
                        "b": 629.04
                    },
                    "text": "Management reporting needs",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p25.5.1.1",
                            "order": 7,
                            "type": "form_field",
                            "bbox": {
                                "l": 124.32,
                                "t": 641.04,
                                "r": 136.32,
                                "b": 629.04
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "Management reporting needs",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p25.5.1",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p25.5.2",
                    "order": 8,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.88,
                        "t": 627.755,
                        "r": 501.36,
                        "b": 600
                    },
                    "text": "Create new FOAPAL elements within defined structures as new reporting needs are identified."
                }
            ]
        },
        {
            "id": "p25.6",
            "order": 9,
            "type": "text",
            "bbox": {
                "l": 123.6,
                "t": 596.88,
                "r": 490.8,
                "b": 570.48
            },
            "text": "Determine whether reporting needs can be met with existing FOAPAL and attributes."
        },
        {
            "id": "p25.7",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 123.84,
                "t": 567.84,
                "r": 526.56,
                "b": 526.56
            },
            "text": "o Fund types – any grouping of funds requiring a unique identifier for reporting purposes. There should be no changes after the initial setup unless required by new external reporting requirements."
        },
        {
            "id": "p25.8",
            "order": 11,
            "type": "heading",
            "bbox": {
                "l": 159.6,
                "t": 524.64,
                "r": 347.52,
                "b": 513.12
            },
            "text": "FTMFTYP Fund Type Maintenance",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p25.9",
            "order": 12,
            "type": "list",
            "bbox": {
                "l": 195.36,
                "t": 511.205,
                "r": 539.76,
                "b": 276.48
            },
            "text": "",
            "attrs": {
                "item_count": 15
            },
            "children": [
                {
                    "id": "p25.9.1",
                    "order": 13,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 511.205,
                        "r": 314.16,
                        "b": 497.52
                    },
                    "text": "Chart of Accounts: 1",
                    "marker": "•"
                },
                {
                    "id": "p25.9.2",
                    "order": 14,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 495.955,
                        "r": 367.68,
                        "b": 482.16
                    },
                    "text": "Active Status: checked (default)"
                },
                {
                    "id": "p25.9.3",
                    "order": 15,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.36,
                        "t": 480.705,
                        "r": 539.76,
                        "b": 453.12
                    },
                    "text": "Fund Type: create 2-digit numeric code according to FUND structure definition",
                    "marker": "-"
                },
                {
                    "id": "p25.9.4",
                    "order": 16,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 450.955,
                        "r": 333.12,
                        "b": 436.8
                    },
                    "text": "Title: name descriptively"
                },
                {
                    "id": "p25.9.5",
                    "order": 17,
                    "type": "list_item",
                    "bbox": {
                        "l": 196.08,
                        "t": 435.685,
                        "r": 316.08,
                        "b": 421.92
                    },
                    "text": "Effective Date: today"
                },
                {
                    "id": "p25.9.6",
                    "order": 18,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 420.435,
                        "r": 365.52,
                        "b": 407.004
                    },
                    "text": "Internal Fund Type: roll up level"
                },
                {
                    "id": "p25.9.7",
                    "order": 19,
                    "type": "list_item",
                    "bbox": {
                        "l": 232.08,
                        "t": 403.68,
                        "r": 373.92,
                        "b": 392.16
                    },
                    "text": "10 – Current Unrestricted",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p25.9.7.1",
                            "order": 20,
                            "type": "form_field",
                            "bbox": {
                                "l": 232.08,
                                "t": 403.68,
                                "r": 243.6,
                                "b": 392.16
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "10 – Current Unrestricted",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p25.9.7",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p25.9.8",
                    "order": 21,
                    "type": "list_item",
                    "bbox": {
                        "l": 232.56,
                        "t": 389.28,
                        "r": 324.72,
                        "b": 377.76
                    },
                    "text": "20 – Restricted",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p25.9.8.1",
                            "order": 22,
                            "type": "form_field",
                            "bbox": {
                                "l": 232.56,
                                "t": 389.28,
                                "r": 244.08,
                                "b": 377.76
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "20 – Restricted",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p25.9.8",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p25.9.9",
                    "order": 23,
                    "type": "list_item",
                    "bbox": {
                        "l": 232.56,
                        "t": 374.64,
                        "r": 316.32,
                        "b": 363.12
                    },
                    "text": "30 – Auxiliary",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p25.9.9.1",
                            "order": 24,
                            "type": "form_field",
                            "bbox": {
                                "l": 232.56,
                                "t": 374.64,
                                "r": 244.08,
                                "b": 363.12
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "30 – Auxiliary",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p25.9.9",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p25.9.10",
                    "order": 25,
                    "type": "list_item",
                    "bbox": {
                        "l": 232.32,
                        "t": 360.24,
                        "r": 325.44,
                        "b": 348.72
                    },
                    "text": "40 – Loan Fund",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p25.9.10.1",
                            "order": 26,
                            "type": "form_field",
                            "bbox": {
                                "l": 232.32,
                                "t": 360.24,
                                "r": 243.84,
                                "b": 348.72
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "40 – Loan Fund",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p25.9.10",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p25.9.11",
                    "order": 27,
                    "type": "list_item",
                    "bbox": {
                        "l": 232.32,
                        "t": 345.84,
                        "r": 364.32,
                        "b": 333.84
                    },
                    "text": "50 – Quasi-endowment",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p25.9.11.1",
                            "order": 28,
                            "type": "form_field",
                            "bbox": {
                                "l": 232.32,
                                "t": 345.84,
                                "r": 244.32,
                                "b": 333.84
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "50 – Quasi-endowment",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p25.9.11",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p25.9.12",
                    "order": 29,
                    "type": "list_item",
                    "bbox": {
                        "l": 232.32,
                        "t": 331.44,
                        "r": 333.6,
                        "b": 319.92
                    },
                    "text": "60 – Endowment",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p25.9.12.1",
                            "order": 30,
                            "type": "form_field",
                            "bbox": {
                                "l": 232.32,
                                "t": 331.44,
                                "r": 243.84,
                                "b": 319.92
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "60 – Endowment",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p25.9.12",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p25.9.13",
                    "order": 31,
                    "type": "list_item",
                    "bbox": {
                        "l": 232.08,
                        "t": 317.04,
                        "r": 388.08,
                        "b": 305.04
                    },
                    "text": "70 – Annuity and Life Income",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p25.9.13.1",
                            "order": 32,
                            "type": "form_field",
                            "bbox": {
                                "l": 232.08,
                                "t": 317.04,
                                "r": 244.08,
                                "b": 305.04
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "70 – Annuity and Life Income",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p25.9.13",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p25.9.14",
                    "order": 33,
                    "type": "list_item",
                    "bbox": {
                        "l": 232.32,
                        "t": 302.4,
                        "r": 310.32,
                        "b": 290.88
                    },
                    "text": "80 – Agency",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p25.9.14.1",
                            "order": 34,
                            "type": "form_field",
                            "bbox": {
                                "l": 232.32,
                                "t": 302.4,
                                "r": 243.84,
                                "b": 290.88
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "80 – Agency",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p25.9.14",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p25.9.15",
                    "order": 35,
                    "type": "list_item",
                    "bbox": {
                        "l": 232.56,
                        "t": 288.24,
                        "r": 362.64,
                        "b": 276.48
                    },
                    "text": "90 – Unexpended Plant",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p25.9.15.1",
                            "order": 36,
                            "type": "form_field",
                            "bbox": {
                                "l": 232.56,
                                "t": 288.24,
                                "r": 244.32,
                                "b": 276.48
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "90 – Unexpended Plant",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p25.9.15",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                }
            ]
        },
        {
            "id": "p25.10",
            "order": 37,
            "type": "text",
            "bbox": {
                "l": 123.6,
                "t": 273.84,
                "r": 528,
                "b": 232.8
            },
            "text": "Fund codes – Any activity that requires balance sheet reporting requires a unique fund code, e.g., grants, restricted gifts, endowments. This element will have the most activity after the initial setup."
        },
        {
            "id": "p25.11",
            "order": 38,
            "type": "list",
            "bbox": {
                "l": 159.6,
                "t": 230.96900000000005,
                "r": 533.04,
                "b": 83.04
            },
            "text": "",
            "attrs": {
                "item_count": 8
            },
            "children": [
                {
                    "id": "p25.11.1",
                    "order": 39,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.6,
                        "t": 230.96900000000005,
                        "r": 533.04,
                        "b": 203.76
                    },
                    "text": "Utilize non-data-enterable roll up level funds where needed to group funds for approvals or reporting, e.g., by granting agency or PI, by endowment."
                },
                {
                    "id": "p25.11.2",
                    "order": 40,
                    "type": "list_item",
                    "bbox": {
                        "l": 160.08,
                        "t": 201.93899999999996,
                        "r": 356.16,
                        "b": 189.6
                    },
                    "text": "FTMFUND Fund Code Maintenance"
                },
                {
                    "id": "p25.11.3",
                    "order": 41,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 187.85500000000002,
                        "r": 314.16,
                        "b": 174.42399999999998
                    },
                    "text": "Chart of Accounts: 1",
                    "marker": "•"
                },
                {
                    "id": "p25.11.4",
                    "order": 42,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 172.60500000000002,
                        "r": 367.44,
                        "b": 158.64
                    },
                    "text": "Active Status: checked (default)"
                },
                {
                    "id": "p25.11.5",
                    "order": 43,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.84,
                        "t": 157.35500000000002,
                        "r": 344.16,
                        "b": 143.76
                    },
                    "text": "Grant: Select, if applicable"
                },
                {
                    "id": "p25.11.6",
                    "order": 44,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 142.10500000000002,
                        "r": 503.76,
                        "b": 114.24
                    },
                    "text": "Fund: create 6-digit numeric code according FUND structure definition"
                },
                {
                    "id": "p25.11.7",
                    "order": 45,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 112.33500000000004,
                        "r": 465.6,
                        "b": 98.16
                    },
                    "text": "Title: name descriptively, maximum of 35 characters"
                },
                {
                    "id": "p25.11.8",
                    "order": 46,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 97.08000000000004,
                        "r": 316.56,
                        "b": 83.04
                    },
                    "text": "Effective Date: today"
                }
            ]
        },
        {
            "id": "p25.12",
            "order": 47,
            "type": "footer",
            "bbox": {
                "l": 501.6,
                "t": 61.44,
                "r": 541.2,
                "b": 49.44
            },
            "text": "Page 25",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}