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University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p1.2", "order": 2, "type": "heading", "bbox": { "l": 88.56, "t": 711.84, "r": 525.36, "b": 656.16 }, "text": "Business Policies and Procedures Manual\n2025", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p1.3", "order": 3, "type": "figure", "bbox": { "l": 127.2, "t": 618, "r": 484.56, "b": 396.96 }, "text": "", "attrs": { "block_label": "image" }, "reading_order": 2 }, { "id": "p1.4", "order": 4, "type": "title", "bbox": { "l": 136.08, "t": 381.36, "r": 475.2, "b": 318.96 }, "text": "KENTUCKY STATE UNIVERSITY", "level": 2, "reading_order": 3 }, { "id": "p1.5", "order": 5, "type": "footer", "bbox": { "l": 507.6, "t": 61.92, "r": 540, "b": 48.72 }, "text": "Page 1", "attrs": { "block_label": "number" }, "reading_order": 4 } ] }, { "document_id": 16417, "page": 2, "width": 612, "height": 792, "rotation": 0, 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and Timeline ..... 33\nPreparation ..... 34\nApproval ..... 35\nImplementation ..... 35\nControls ..... 35\nMonitoring ..... 36\nAdjustments ..... 36\nCampus Master Plan ..... 36\nBiennial Budget Planning ..... 37\nCash Management ..... 38\nPolicy ..... 38\nProcedures ..... 38\nAccess Controls ..... 39\nBank Account Analysis ..... 39\nCash Forecasting ..... 40\nRemitting Receipts to State Accounts ..... 42\nDrawing Down for Disbursements from State Accounts ..... 43\nDrawing Down for Federal Financial Aid ..... 43\nEndowment Investment Management ..... 45\nPolicy ..... 45", "attrs": { "block_label": "content" }, "children": [ { "id": "p2.2.1", "order": 3, "type": "link", "bbox": { "l": 69.75, "t": 715.72, "r": 541.75, "b": 696.08 }, "text": "............................................................................................ 8 Basis of Accounting and Internal Controls", "attrs": { "target_page": 8, "action_type": "/GoTo" }, "reading_order": 0 }, { "id": "p2.2.2", "order": 4, 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"............................................................................................................................................. 24 Procedures", "attrs": { "target_page": 24, "action_type": "/GoTo" }, "reading_order": 9 }, { "id": "p2.2.11", "order": 13, "type": "link", "bbox": { "l": 69.75, "t": 519.36, "r": 541.75, "b": 499.72 }, "text": "................................................................................................................................................... 33 Budgeting", "attrs": { "target_page": 33, "action_type": "/GoTo" }, "reading_order": 10 }, { "id": "p2.2.12", "order": 14, "type": "link", "bbox": { "l": 80.75, "t": 499.72, "r": 541.75, "b": 480.09 }, "text": "....................................................................................................................................................... 33 Policy", "attrs": { "target_page": 33, "action_type": "/GoTo" }, "reading_order": 11 }, { "id": "p2.2.13", "order": 15, 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Controls", "attrs": { "target_page": 35, "action_type": "/GoTo" }, "reading_order": 17 }, { "id": "p2.2.19", "order": 21, "type": "link", "bbox": { "l": 91.75, "t": 362.27, "r": 541.75, "b": 342.64 }, "text": "........................................................................................................................................... 36 Monitoring", "attrs": { "target_page": 36, "action_type": "/GoTo" }, "reading_order": 18 }, { "id": "p2.2.20", "order": 22, "type": "link", "bbox": { "l": 91.75, "t": 342.64, "r": 541.75, "b": 323 }, "text": "....................................................................................................................................... 36 Adjustments", "attrs": { "target_page": 36, "action_type": "/GoTo" }, "reading_order": 19 }, { "id": "p2.2.21", "order": 23, "type": "link", "bbox": { "l": 91.75, "t": 323, "r": 541.75, "b": 303.37 }, "text": 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755.76, "r": 282.72, "b": 728.64 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p3.2", "order": 2, "type": "text", "bbox": { "l": 68.88, "t": 715.44, "r": 543.84, "b": 71.52 }, "text": "Procedures ..... 46\nEndowment Investment Access Control ..... 46\nEndowment Spending Allocations ..... 46\nDebt Management ..... 48\nPolicy ..... 48\nProcedures ..... 49\nApproval for Debit Financing ..... 49\nDebt Capacity Calculation ..... 50\nIssuance ..... 50\nPost Issuance Compliance ..... 50\nCapital Planning ..... 52\nProcedures ..... 52\nFixed Assets Management ..... 56\nPolicy ..... 56\nAsset Type Descriptions ..... 57\nProcedures ..... 58\nAcquisition of Fixed Assets ..... 58\nCapitalization and Depreciation of Fixed Assets ..... 60\nPhysical Inventory ..... 63\nDisposals and Surplus Property ..... 64\nFixed Assets Adjustments ..... 66\nStudent Revenue, Accounts Receivable and Collections ..... 74\nPolicy ..... 74\nProcedures ..... 75\nMaintain Accounts Receivable Detail Codes ..... 75\nStudent Billing for Tuition and Fees ..... 76\nBill Third-party Payers ..... 77\nOther Student Billing ..... 78\nOther Non-student/Non-grant Billing ..... 78\nProcessing Student Refunds ..... 80\nCollections from Current Students ..... 80\nProcessing Student Separations ..... 81\nCollections from Former Students ..... 82", "attrs": { "block_label": "content" }, "children": [ { "id": "p3.2.1", "order": 3, "type": "link", "bbox": { "l": 80.75, "t": 715.72, "r": 541.75, "b": 696.08 }, "text": "............................................................................................................................................. 46 Procedures", "attrs": { "target_page": 46, "action_type": "/GoTo" }, "reading_order": 0 }, { "id": "p3.2.2", "order": 4, "type": "link", "bbox": { "l": 91.75, "t": 696.08, "r": 541.75, "b": 676.45 }, "text": "......................................................................................... 46 Endowment Investment Access Control", "attrs": { "target_page": 46, "action_type": "/GoTo" }, "reading_order": 1 }, { "id": "p3.2.3", "order": 5, "type": "link", "bbox": { "l": 91.75, "t": 676.45, "r": 541.75, "b": 656.81 }, "text": "................................................................................................... 46 Endowment Spending Allocations", "attrs": { "target_page": 46, "action_type": "/GoTo" }, "reading_order": 2 }, { "id": "p3.2.4", "order": 6, "type": "link", "bbox": { "l": 69.75, "t": 656.81, "r": 541.75, "b": 637.17 }, "text": ".................................................................................................................................... 48 Debt Management", "attrs": { "target_page": 48, "action_type": "/GoTo" }, "reading_order": 3 }, { "id": "p3.2.5", "order": 7, "type": "link", "bbox": { "l": 80.75, "t": 637.17, "r": 541.75, "b": 617.54 }, 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13, "type": "link", "bbox": { "l": 69.75, "t": 519.36, "r": 541.75, "b": 499.72 }, "text": "....................................................................................................................................... 52 Capital Planning", "attrs": { "target_page": 52, "action_type": "/GoTo" }, "reading_order": 10 }, { "id": "p3.2.12", "order": 14, "type": "link", "bbox": { "l": 80.75, "t": 499.72, "r": 541.75, "b": 480.09 }, "text": "............................................................................................................................................. 52 Procedures", "attrs": { "target_page": 52, "action_type": "/GoTo" }, "reading_order": 11 }, { "id": "p3.2.13", "order": 15, "type": "link", "bbox": { "l": 69.75, "t": 480.09, "r": 541.75, "b": 460.45 }, "text": "...................................................................................................................... 56 Fixed Assets Management", "attrs": { "target_page": 56, "action_type": 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"............................................................................................................................................. 58 Procedures", "attrs": { "target_page": 58, "action_type": "/GoTo" }, "reading_order": 15 }, { "id": "p3.2.17", "order": 19, "type": "link", "bbox": { "l": 91.75, "t": 401.54, "r": 541.75, "b": 381.91 }, "text": "............................................................................................................... 58 Acquisition of Fixed Assets", "attrs": { "target_page": 58, "action_type": "/GoTo" }, "reading_order": 16 }, { "id": "p3.2.18", "order": 20, "type": "link", "bbox": { "l": 91.75, "t": 381.91, "r": 541.75, "b": 362.27 }, "text": "............................................................................ 60 Capitalization and Depreciation of Fixed Assets", "attrs": { "target_page": 60, "action_type": "/GoTo" }, "reading_order": 17 }, { "id": "p3.2.19", "order": 21, "type": "link", "bbox": { "l": 91.75, "t": 362.27, "r": 541.75, "b": 342.64 }, "text": ".............................................................................................................................. 63 Physical Inventory", "attrs": { "target_page": 63, "action_type": "/GoTo" }, "reading_order": 18 }, { "id": "p3.2.20", "order": 22, "type": "link", "bbox": { "l": 91.75, "t": 342.64, "r": 541.75, "b": 323 }, "text": "....................................................................................................... 64 Disposals and Surplus Property", "attrs": { "target_page": 64, "action_type": "/GoTo" }, "reading_order": 19 }, { "id": "p3.2.21", "order": 23, "type": "link", "bbox": { "l": 91.75, "t": 323, "r": 541.75, "b": 303.37 }, "text": "................................................................................................................. 66 Fixed Assets Adjustments", "attrs": { "target_page": 66, "action_type": "/GoTo" }, "reading_order": 20 }, { "id": "p3.2.22", "order": 24, "type": "link", "bbox": { "l": 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"order": 27, "type": "link", "bbox": { "l": 91.75, "t": 244.46, "r": 541.75, "b": 224.82 }, "text": ".................................................................................. 75 Maintain Accounts Receivable Detail Codes", "attrs": { "target_page": 75, "action_type": "/GoTo" }, "reading_order": 24 }, { "id": "p3.2.26", "order": 28, "type": "link", "bbox": { "l": 91.75, "t": 224.82, "r": 541.75, "b": 205.19 }, "text": ".................................................................................................. 76 Student Billing for Tuition and Fees", "attrs": { "target_page": 76, "action_type": "/GoTo" }, "reading_order": 25 }, { "id": "p3.2.27", "order": 29, "type": "link", "bbox": { "l": 91.75, "t": 205.19, "r": 541.75, "b": 185.55 }, "text": "........................................................................................................................ 77 Bill Third-party Payers", "attrs": { "target_page": 77, "action_type": "/GoTo" }, "reading_order": 26 }, { 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"reading_order": 29 }, { "id": "p3.2.31", "order": 33, "type": "link", "bbox": { "l": 91.75, "t": 126.64, "r": 541.75, "b": 107.01 }, "text": ".................................................................................................. 80 Collections from Current Students", "attrs": { "target_page": 80, "action_type": "/GoTo" }, "reading_order": 30 }, { "id": "p3.2.32", "order": 34, "type": "link", "bbox": { "l": 91.75, "t": 107.01, "r": 541.75, "b": 87.373 }, "text": "...................................................................................................... 81 Processing Student Separations", "attrs": { "target_page": 81, "action_type": "/GoTo" }, "reading_order": 31 }, { "id": "p3.2.33", "order": 35, "type": "link", "bbox": { "l": 91.75, "t": 87.373, "r": 541.75, "b": 67.737 }, "text": "................................................................................................... 82 Collections from Former Students", "attrs": { "target_page": 82, "action_type": "/GoTo" }, "reading_order": 32 } ], "reading_order": 1 }, { "id": "p3.3", "order": 36, "type": "footer", "bbox": { "l": 507.6, "t": 61.44, "r": 541.2, "b": 49.2 }, "text": "Page 3", "attrs": { "block_label": "number" }, "reading_order": 2 } ] }, { "document_id": 16417, "page": 4, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 36, "counts_by_type": { "footer": 1, "heading": 1, "link": 33, "text": 1 }, "build_ms": 2, "items": [ { "id": "p4.1", "order": 1, "type": "heading", "bbox": { "l": 69.6, "t": 755.28, "r": 282, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p4.2", "order": 2, "type": "text", "bbox": { "l": 68.64, "t": 715.68, "r": 543.36, "b": 69.84 }, "text": "Bad Debt and Allowance for Student Receivable Credit Losses ..... 83\nGrants Management ..... 84\nProcedures ..... 84\nGrant Submission ..... 84\nNew Grant Setup ..... 85\nGrants Month-End Processing – Revenue Recognition and Indirect Cost Allocation ..... 89\nGrant Billing ..... 91\nCollections from Grantors ..... 92\nGrant Financial Reporting ..... 92\nGrant Close-Out ..... 93\nAllowance for Grants Receivable Credit Losses and Bad Debt Write Offs ..... 93\nCost allocation plan ..... 95\nCash Handling ..... 95\nPolicy ..... 95\nProcedures ..... 95\nProcessing Incoming Mail and Electronic Payments ..... 96\nPosting Cash Receipts Payments ..... 96\nDepositing Funds ..... 98\nProcessing Returned Checks and Electronic Payments ..... 98\nPurchasing ..... 100\nPolicy ..... 100\nProcedures ..... 100\nPurchasing Authority ..... 100\nPurchasing Approval Queue Maintenance ..... 101\nVendor Maintenance ..... 103\nRequisitions and Purchase Orders ..... 107\nContracts, Consulting Agreements, Leases ..... 110\nRequests for Bids and Proposals ..... 112\nProcurement Cards ..... 113\nCard Issuance ..... 113\nCoding Procurement Card Charges ..... 114\nPurchasing Month-End Closing ..... 114\nTravel Expenses ..... 116", "attrs": { "block_label": "content" }, "children": [ { "id": "p4.2.1", "order": 3, "type": "link", "bbox": { "l": 91.75, "t": 715.72, "r": 541.75, "b": 696.08 }, "text": "................................................... 83 Bad Debt and Allowance for Student Receivable Credit Losses", "attrs": { "target_page": 83, "action_type": "/GoTo" }, "reading_order": 0 }, { "id": "p4.2.2", "order": 4, "type": "link", "bbox": { "l": 69.75, "t": 696.08, "r": 541.75, "b": 676.45 }, "text": "................................................................................................................................ 84 Grants Management", "attrs": { "target_page": 84, "action_type": "/GoTo" }, "reading_order": 1 }, { "id": "p4.2.3", "order": 5, "type": "link", "bbox": { "l": 80.75, "t": 676.45, "r": 541.75, "b": 656.81 }, "text": "............................................................................................................................................. 84 Procedures", "attrs": { "target_page": 84, "action_type": "/GoTo" }, "reading_order": 2 }, { "id": "p4.2.4", "order": 6, "type": "link", "bbox": { "l": 91.75, "t": 656.81, "r": 541.75, "b": 637.17 }, "text": ".............................................................................................................................. 84 Grant Submission", "attrs": { "target_page": 84, "action_type": "/GoTo" }, "reading_order": 3 }, { "id": "p4.2.5", "order": 7, "type": "link", "bbox": { "l": 91.75, "t": 637.17, "r": 541.75, "b": 617.54 }, "text": "................................................................................................................................ 85 New Grant Setup", "attrs": { "target_page": 85, "action_type": "/GoTo" }, "reading_order": 4 }, { "id": "p4.2.6", "order": 8, "type": "link", "bbox": { "l": 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"t": 558.63, "r": 541.75, "b": 539 }, "text": "................................................................................................................. 92 Grant Financial Reporting", "attrs": { "target_page": 92, "action_type": "/GoTo" }, "reading_order": 8 }, { "id": "p4.2.10", "order": 12, "type": "link", "bbox": { "l": 91.75, "t": 539, "r": 541.75, "b": 519.36 }, "text": "................................................................................................................................. 93 Grant Close-Out", "attrs": { "target_page": 93, "action_type": "/GoTo" }, "reading_order": 9 }, { "id": "p4.2.11", "order": 13, "type": "link", "bbox": { "l": 91.75, "t": 519.36, "r": 541.75, "b": 499.72 }, "text": "93 Allowance for Grants Receivable Credit Losses and Bad Debt Write Offs...................................", "attrs": { "target_page": 93, "action_type": "/GoTo" }, "reading_order": 10 }, { "id": "p4.2.12", "order": 14, "type": "link", "bbox": { "l": 69.75, "t": 499.72, "r": 541.75, "b": 480.09 }, "text": "................................................................................................................................. 95 Cost allocation plan", "attrs": { "target_page": 95, "action_type": "/GoTo" }, "reading_order": 11 }, { "id": "p4.2.13", "order": 15, "type": "link", "bbox": { "l": 69.75, "t": 480.09, "r": 541.75, "b": 460.45 }, "text": "........................................................................................................................................... 95 Cash Handling", "attrs": { "target_page": 95, "action_type": "/GoTo" }, "reading_order": 12 }, { "id": "p4.2.14", "order": 16, "type": "link", "bbox": { "l": 80.75, "t": 460.45, "r": 541.75, "b": 440.82 }, "text": "....................................................................................................................................................... 95 Policy", "attrs": { "target_page": 95, "action_type": "/GoTo" }, "reading_order": 13 }, { "id": "p4.2.15", "order": 17, "type": "link", "bbox": { "l": 80.75, "t": 440.82, "r": 541.75, "b": 421.18 }, "text": "............................................................................................................................................. 95 Procedures", "attrs": { "target_page": 95, "action_type": "/GoTo" }, "reading_order": 14 }, { "id": "p4.2.16", "order": 18, "type": "link", "bbox": { "l": 91.75, "t": 421.18, "r": 541.75, "b": 401.54 }, "text": "96 Processing Incoming Mail and Electronic Payments......................................................................", "attrs": { "target_page": 96, "action_type": "/GoTo" }, "reading_order": 15 }, { "id": "p4.2.17", "order": 19, "type": "link", "bbox": { "l": 91.75, "t": 401.54, "r": 541.75, "b": 381.91 }, "text": "..................................................................................................... 96 Posting Cash Receipts Payments", "attrs": { "target_page": 96, "action_type": "/GoTo" }, "reading_order": 16 }, { "id": "p4.2.18", "order": 20, "type": "link", "bbox": { "l": 91.75, "t": 381.91, "r": 541.75, "b": 362.27 }, "text": "............................................................................................................................... 98 Depositing Funds", "attrs": { "target_page": 98, "action_type": "/GoTo" }, "reading_order": 17 }, { "id": "p4.2.19", "order": 21, "type": "link", "bbox": { "l": 91.75, "t": 362.27, "r": 541.75, "b": 342.64 }, "text": "................................................................ 98 Processing Returned Checks and Electronic Payments", "attrs": { "target_page": 98, "action_type": "/GoTo" }, "reading_order": 18 }, { "id": "p4.2.20", "order": 22, "type": "link", "bbox": { "l": 69.75, "t": 342.64, "r": 541.75, "b": 323 }, "text": "............................................................................................................................................... 100 Purchasing", "attrs": { "target_page": 100, "action_type": "/GoTo" }, "reading_order": 19 }, { "id": "p4.2.21", "order": 23, "type": "link", "bbox": { "l": 80.75, "t": 323, "r": 541.75, "b": 303.37 }, "text": "..................................................................................................................................................... 100 Policy", "attrs": { "target_page": 100, "action_type": "/GoTo" }, "reading_order": 20 }, { "id": "p4.2.22", "order": 24, "type": "link", "bbox": { "l": 80.75, "t": 303.37, "r": 541.75, "b": 283.73 }, "text": "........................................................................................................................................... 100 Procedures", "attrs": { "target_page": 100, "action_type": "/GoTo" }, "reading_order": 21 }, { "id": "p4.2.23", "order": 25, "type": "link", "bbox": { "l": 91.75, "t": 283.73, "r": 541.75, "b": 264.09 }, "text": "100 Purchasing Authority........................................................................................................................", "attrs": { "target_page": 100, "action_type": "/GoTo" }, "reading_order": 22 }, { "id": "p4.2.24", "order": 26, "type": "link", "bbox": { "l": 91.75, "t": 264.09, "r": 541.75, "b": 244.46 }, "text": ".................................................................................... 101 Purchasing Approval Queue Maintenance", "attrs": { "target_page": 101, "action_type": "/GoTo" }, "reading_order": 23 }, { "id": "p4.2.25", "order": 27, "type": "link", "bbox": { "l": 91.75, "t": 244.46, "r": 541.75, "b": 224.82 }, "text": "103 Vendor Maintenance........................................................................................................................", "attrs": { "target_page": 103, "action_type": "/GoTo" }, "reading_order": 24 }, { "id": "p4.2.26", "order": 28, "type": "link", "bbox": { "l": 91.75, "t": 224.82, "r": 541.75, "b": 205.19 }, "text": "................................................................................................. 107 Requisitions and Purchase Orders", "attrs": { "target_page": 107, "action_type": "/GoTo" }, "reading_order": 25 }, { "id": "p4.2.27", "order": 29, "type": "link", "bbox": { "l": 91.75, "t": 205.19, "r": 541.75, "b": 185.55 }, "text": "110 Contracts, Consulting Agreements, Leases..................................................................................", "attrs": { "target_page": 110, "action_type": "/GoTo" }, "reading_order": 26 }, { "id": "p4.2.28", "order": 30, "type": "link", "bbox": { "l": 91.75, "t": 185.55, "r": 541.75, "b": 165.92 }, "text": "112 Requests for Bids and Proposals....................................................................................................", "attrs": { "target_page": 112, "action_type": "/GoTo" }, "reading_order": 27 }, { "id": "p4.2.29", "order": 31, "type": "link", "bbox": { "l": 91.75, "t": 165.92, "r": 541.75, "b": 146.28 }, "text": "......................................................................................................................... 113 Procurement Cards", "attrs": { "target_page": 113, "action_type": "/GoTo" }, "reading_order": 28 }, { "id": "p4.2.30", "order": 32, "type": "link", "bbox": { "l": 91.75, "t": 146.28, "r": 541.75, "b": 126.64 }, "text": ".................................................................................................................................. 113 Card Issuance", "attrs": { "target_page": 113, "action_type": "/GoTo" }, "reading_order": 29 }, { "id": "p4.2.31", "order": 33, "type": "link", "bbox": { "l": 91.75, "t": 126.64, "r": 541.75, "b": 107.01 }, "text": "............................................................................................... 114 Coding Procurement Card Charges", "attrs": { "target_page": 114, "action_type": "/GoTo" }, "reading_order": 30 }, { "id": "p4.2.32", "order": 34, "type": "link", "bbox": { "l": 91.75, "t": 107.01, "r": 541.75, "b": 87.373 }, "text": "...................................................................................................... 114 Purchasing Month-End Closing", "attrs": { "target_page": 114, "action_type": "/GoTo" }, "reading_order": 31 }, { "id": "p4.2.33", "order": 35, "type": "link", "bbox": { "l": 69.75, "t": 87.373, "r": 541.75, "b": 67.737 }, "text": "...................................................................................................................................... 116 Travel Expenses", "attrs": { "target_page": 116, "action_type": "/GoTo" }, "reading_order": 32 } ], "reading_order": 1 }, { "id": "p4.3", "order": 36, "type": "footer", "bbox": { "l": 507.6, "t": 61.44, "r": 541.2, "b": 49.2 }, "text": "Page 4", "attrs": { "block_label": "number" }, "reading_order": 2 } ] }, { "document_id": 16417, "page": 5, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, 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Policy", "attrs": { "target_page": 116, "action_type": "/GoTo" }, "reading_order": 0 }, { "id": "p5.2.2", "order": 4, "type": "link", "bbox": { "l": 91.75, "t": 696.08, "r": 541.75, "b": 676.45 }, "text": ".............................................................................................................. 116 Allowable Travel Expenses", "attrs": { "target_page": 116, "action_type": "/GoTo" }, "reading_order": 1 }, { "id": "p5.2.3", "order": 5, "type": "link", "bbox": { "l": 91.75, "t": 676.45, "r": 541.75, "b": 656.81 }, "text": "......................................................................................................... 117 Unallowable Travel Expenses", "attrs": { "target_page": 117, "action_type": "/GoTo" }, "reading_order": 2 }, { "id": "p5.2.4", "order": 6, "type": "link", "bbox": { "l": 80.75, "t": 656.81, "r": 541.75, "b": 637.17 }, "text": "........................................................................................................................................... 118 Procedures", "attrs": { "target_page": 118, "action_type": "/GoTo" }, "reading_order": 3 }, { "id": "p5.2.5", "order": 7, "type": "link", "bbox": { "l": 91.75, "t": 637.17, "r": 541.75, "b": 617.54 }, "text": "......................................................................................................................... 118 Travel Authorization", "attrs": { "target_page": 118, "action_type": "/GoTo" }, "reading_order": 4 }, { "id": "p5.2.6", "order": 8, "type": "link", "bbox": { "l": 91.75, "t": 617.54, "r": 541.75, "b": 597.9 }, "text": "...................................................................................................... 119 Prepayment of Travel Expenses", "attrs": { "target_page": 119, "action_type": "/GoTo" }, "reading_order": 5 }, { "id": "p5.2.7", "order": 9, "type": "link", "bbox": { "l": 91.75, "t": 597.9, "r": 541.75, "b": 578.27 }, "text": ".............................................................................................................. 120 Advances for Group Travel", "attrs": { "target_page": 120, "action_type": "/GoTo" }, "reading_order": 6 }, { "id": "p5.2.8", "order": 10, "type": "link", "bbox": { "l": 91.75, "t": 578.27, "r": 541.75, "b": 558.63 }, "text": ".................................................................................................................... 120 Travel Reimbursement", "attrs": { "target_page": 120, "action_type": "/GoTo" }, "reading_order": 7 }, { "id": "p5.2.9", "order": 11, "type": "link", "bbox": { "l": 69.75, "t": 558.63, "r": 541.75, "b": 539 }, "text": "....................................................................................................................... 122 Entertainment Expenses", "attrs": { "target_page": 122, "action_type": "/GoTo" }, "reading_order": 8 }, { "id": "p5.2.10", "order": 12, "type": "link", "bbox": 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"....................................................................................................................................................... 141 Payroll", "attrs": { "target_page": 141, "action_type": "/GoTo" }, "reading_order": 29 }, { "id": "p5.2.31", "order": 33, "type": "link", "bbox": { "l": 80.75, "t": 126.64, "r": 541.75, "b": 107.01 }, "text": "..................................................................................................................................................... 141 Policy", "attrs": { "target_page": 141, "action_type": "/GoTo" }, "reading_order": 30 }, { "id": "p5.2.32", "order": 34, "type": "link", "bbox": { "l": 80.75, "t": 107.01, "r": 541.75, "b": 87.373 }, "text": "............................................................................................................................................. 141 Procedure", "attrs": { "target_page": 141, "action_type": "/GoTo" }, "reading_order": 31 }, { "id": "p5.2.33", "order": 35, "type": "link", "bbox": { "l": 91.75, "t": 87.373, "r": 541.75, "b": 67.737 }, "text": "................................................................................................................. 141 Initiating and Authorizing", "attrs": { "target_page": 141, "action_type": "/GoTo" }, "reading_order": 32 } ], "reading_order": 1 } ] }, { "document_id": 16417, "page": 6, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 35, "counts_by_type": { "heading": 1, "link": 33, "text": 1 }, "build_ms": 3, "items": [ { "id": "p6.1", "order": 1, "type": "heading", "bbox": { "l": 69.84, "t": 755.76, "r": 282.72, "b": 728.64 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p6.2", "order": 2, "type": "text", "bbox": { "l": 71.76, "t": 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541.75, "b": 264.09 }, "text": "................................................................................................. 161 Deferred Revenue Reconciliations", "attrs": { "target_page": 161, "action_type": "/GoTo" }, "reading_order": 22 }, { "id": "p6.2.24", "order": 26, "type": "link", "bbox": { "l": 91.75, "t": 264.09, "r": 541.75, "b": 244.46 }, "text": "................................................................................................................ 162 Deposits Reconciliations", "attrs": { "target_page": 162, "action_type": "/GoTo" }, "reading_order": 23 }, { "id": "p6.2.25", "order": 27, "type": "link", "bbox": { "l": 91.75, "t": 244.46, "r": 541.75, "b": 224.82 }, "text": "....................................................................................................................... 163 Debt Reconciliations", "attrs": { "target_page": 163, "action_type": "/GoTo" }, "reading_order": 24 }, { "id": "p6.2.26", "order": 28, "type": "link", "bbox": { 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"id": "p6.2.32", "order": 34, "type": "link", "bbox": { "l": 80.75, "t": 107.01, "r": 541.75, "b": 87.373 }, "text": "........................................................................................................................................... 166 Procedures", "attrs": { "target_page": 166, "action_type": "/GoTo" }, "reading_order": 31 }, { "id": "p6.2.33", "order": 35, "type": "link", "bbox": { "l": 69.75, "t": 87.373, "r": 541.75, "b": 67.737 }, "text": "........................................................................................................................................ 168 System Testing", "attrs": { "target_page": 168, "action_type": "/GoTo" }, "reading_order": 32 } ], "reading_order": 1 } ] }, { "document_id": 16417, "page": 7, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 28, "counts_by_type": { "footer": 1, "heading": 1, "link": 25, "text": 1 }, "build_ms": 1, "items": [ { "id": "p7.1", "order": 1, "type": "heading", "bbox": { "l": 69.84, "t": 755.28, "r": 282, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p7.2", "order": 2, "type": "text", "bbox": { "l": 68.4, "t": 715.2, "r": 543.12, "b": 229.2 }, "text": "Procedures ..... 168\nAnnual Financial Statement Audit ..... 171\nPolicy ..... 171\nProcedures ..... 171\nPlanning ..... 171\nYear-end Closing Entries ..... 171\nField work ..... 172\nDraft Audit Report ..... 172\nFinal Audit Report ..... 173\nExternal reporting ..... 174\nPolicy ..... 174\nProcedures ..... 174\nTax Filing IRS forms 990 and 990T ..... 174\nEADA/NCAA Financial Report ..... 175\nFD Reports (state) ..... 176\nIRS 1099-MISC and 1099-NEC Filings ..... 176\nIRS 1098-T Filing ..... 176\nPayroll Tax Reporting ..... 176\nIPEDS Financial 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"......................................................................................................... 175 EADA/NCAA Financial Report", "attrs": { "target_page": 175, "action_type": "/GoTo" }, "reading_order": 13 }, { "id": "p7.2.15", "order": 17, "type": "link", "bbox": { "l": 91.75, "t": 440.82, "r": 541.75, "b": 421.18 }, "text": "............................................................................................................................ 176 FD Reports (state)", "attrs": { "target_page": 176, "action_type": "/GoTo" }, "reading_order": 14 }, { "id": "p7.2.16", "order": 18, "type": "link", "bbox": { "l": 91.75, "t": 421.18, "r": 541.75, "b": 401.54 }, "text": "............................................................................................ 176 IRS 1099-MISC and 1099-NEC Filings", "attrs": { "target_page": 176, "action_type": "/GoTo" }, "reading_order": 15 }, { "id": "p7.2.17", "order": 19, "type": "link", "bbox": { "l": 91.75, "t": 401.54, "r": 541.75, "b": 381.91 }, "text": "............................................................................................................................... 176 IRS 1098-T Filing", "attrs": { "target_page": 176, "action_type": "/GoTo" }, "reading_order": 16 }, { "id": "p7.2.18", "order": 20, "type": "link", "bbox": { "l": 91.75, "t": 381.91, "r": 541.75, "b": 362.27 }, "text": "....................................................................................................................... 176 Payroll Tax Reporting", "attrs": { "target_page": 176, "action_type": "/GoTo" }, "reading_order": 17 }, { "id": "p7.2.19", "order": 21, "type": "link", "bbox": { "l": 91.75, "t": 362.27, "r": 541.75, "b": 342.64 }, "text": ".................................................................................................................... 176 IPEDS Financial Report", "attrs": { "target_page": 176, "action_type": "/GoTo" }, "reading_order": 18 }, { "id": "p7.2.20", "order": 22, "type": "link", "bbox": { "l": 69.75, "t": 342.64, "r": 541.75, "b": 323 }, "text": "................................................................................................................................... 178 Risk management", "attrs": { "target_page": 178, "action_type": "/GoTo" }, "reading_order": 19 }, { "id": "p7.2.21", "order": 23, "type": "link", "bbox": { "l": 80.75, "t": 323, "r": 541.75, "b": 303.37 }, "text": "..................................................................................................................................................... 178 Policy", "attrs": { "target_page": 178, "action_type": "/GoTo" }, "reading_order": 20 }, { "id": "p7.2.22", "order": 24, "type": "link", "bbox": { "l": 80.75, "t": 303.37, "r": 541.75, "b": 283.73 }, "text": "............................................................................................................................................. 178 Procedure", "attrs": { "target_page": 178, "action_type": "/GoTo" }, "reading_order": 21 }, { "id": "p7.2.23", "order": 25, "type": "link", "bbox": { "l": 69.75, "t": 283.73, "r": 541.75, "b": 264.09 }, "text": "179 Document Retention..............................................................................................................................", "attrs": { "target_page": 179, "action_type": "/GoTo" }, "reading_order": 22 }, { "id": "p7.2.24", "order": 26, "type": "link", "bbox": { "l": 80.75, "t": 264.09, "r": 541.75, "b": 244.46 }, "text": "..................................................................................................................................................... 179 Policy", "attrs": { "target_page": 179, "action_type": "/GoTo" }, "reading_order": 23 }, { "id": "p7.2.25", "order": 27, "type": "link", "bbox": { "l": 69.75, "t": 244.46, "r": 541.75, "b": 224.82 }, "text": "........................................................................................................................ 181 Information Technology", "attrs": { "target_page": 181, "action_type": "/GoTo" }, "reading_order": 24 } ], "reading_order": 1 }, { "id": "p7.3", "order": 28, "type": "footer", "bbox": { "l": 507.6, "t": 61.68, "r": 540.96, "b": 48.96 }, "text": "Page 7", "attrs": { "block_label": "number" }, "reading_order": 2 } ] }, { "document_id": 16417, "page": 8, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 21, "counts_by_type": { "footer": 1, "header": 1, "heading": 3, "list": 2, "list_item": 8, "text": 6 }, "build_ms": 3, "items": [ { "id": "p8.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 754.8, "r": 282, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p8.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 713.04, "r": 375.36, "b": 697.92 }, "text": "Basis of Accounting and Internal Controls", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p8.3", "order": 3, "type": "text", "bbox": { "l": 69.12, "t": 693.12, "r": 537.6, "b": 607.44 }, "text": "The Division of Finance and Administration plays a central role in assuring that the Board of Regents meet their fiduciary responsibilities to donors, government officials, students, employees, and the public. As such, the Division of Finance and Administration establishes the business policies and procedures for the University. Written accounting procedures provide guidelines that clearly define the process and assign responsibility for each accounting function in the organization. The accounting manual documents policies and procedures which:", "reading_order": 2 }, { "id": "p8.4", "order": 4, "type": "list", "bbox": { "l": 88.8, "t": 599.475, "r": 527.28, "b": 510.48 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p8.4.1", "order": 5, "type": "list_item", "bbox": { "l": 88.8, "t": 599.475, "r": 516.96, "b": 585.12 }, "text": "Standardize methods so that accurate and efficient procedures are consistently used.", "reading_order": 0 }, { "id": "p8.4.2", "order": 6, "type": "list_item", "bbox": { "l": 89.28, "t": 584.225, "r": 433.2, "b": 570 }, "text": "Help training accounting personnel, including current and new staff.", "reading_order": 1 }, { "id": "p8.4.3", "order": 7, "type": "list_item", "bbox": { "l": 89.52, "t": 568.975, "r": 378.48, "b": 555.12 }, "text": "Serve as a reference guide to non-accounting personnel.", "reading_order": 2 }, { "id": "p8.4.4", "order": 8, "type": "list_item", "bbox": { "l": 89.52, "t": 553.725, "r": 527.28, "b": 510.48 }, "text": "Provide management with a tool for control of fiscal operations which prescribe procedures, provides the steps for approving changes, and allows detection of deviation from procedures.", "marker": "-", "reading_order": 3 } ], "reading_order": 3 }, { "id": "p8.5", "order": 9, "type": "heading", "bbox": { "l": 72, "t": 500.16, "r": 110.64, "b": 486.24 }, "text": "Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p8.6", "order": 10, "type": "text", "bbox": { "l": 68.64, "t": 483.6, "r": 532.08, "b": 367.92 }, "text": "The accounting procedures used by Kentucky State University (KSU, the university) conform to Generally Accepted Accounting Principles (GAAP) as prescribed by the Governmental Accounting Standards Board (GASB), including Statement No. 34 Basic Financial Statement and Management's Discussion and Analysis for State and Local Governments, and Statement No. 35, Basic Financial Statements and Management's Discussion and Analysis of Public Colleges and Universities, issued June and November 1999, respectively. The University reports as a Business Type Activity (BTA), as defined by GASB Statement No. 35. BTA's are those activities financed in whole or in part by fees charged to external parties for goods and services.", "reading_order": 5 }, { "id": "p8.7", "order": 11, "type": "text", "bbox": { "l": 68.4, "t": 359.52, "r": 523.44, "b": 302.4 }, "text": "The University uses the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when an obligation has been incurred. This method of recording revenue and expenses is without regard to date of receipt or payment of cash.", "reading_order": 6 }, { "id": "p8.8", "order": 12, "type": "heading", "bbox": { "l": 70.08, "t": 292.56, "r": 206.4, "b": 279.36 }, "text": "Internal Control System", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p8.9", "order": 13, "type": "text", "bbox": { "l": 68.4, "t": 276, "r": 533.76, "b": 204.72 }, "text": "Internal controls protect the employees and the organization. The concept of internal control affects all the assets of an organization, its liabilities, its revenue and expenses, and every aspect of operations. Internal control ensures that the entire organization operates in accordance with management's plan and policies. A sound system of internal control provides assurance to management that business decisions being made are based on dependable financial information.", "reading_order": 8 }, { "id": "p8.10", "order": 14, "type": "text", "bbox": { "l": 71.76, "t": 196.08, "r": 528.72, "b": 183.36 }, "text": "The system of internal control includes all measures taken by an organization for the purpose of:", "reading_order": 9 }, { "id": "p8.11", "order": 15, "type": "list", "bbox": { "l": 91.44, "t": 174.35500000000002, "r": 442.32, "b": 114.24 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p8.11.1", "order": 16, "type": "list_item", "bbox": { "l": 91.44, "t": 174.35500000000002, "r": 408.72, "b": 160.08 }, "text": "Protecting its resources against waste, fraud, and inefficiency,", "reading_order": 0 }, { "id": "p8.11.2", "order": 17, "type": "list_item", "bbox": { "l": 91.68, "t": 159.10500000000002, "r": 428.64, "b": 144.72 }, "text": "Ensuring accuracy and reliability in accounting and operating data.", "marker": "•", "reading_order": 1 }, { "id": "p8.11.3", "order": 18, "type": "list_item", "bbox": { "l": 91.68, "t": 143.85500000000002, "r": 309.36, "b": 129.84 }, "text": "Complying with established policies, and", "marker": "•", "reading_order": 2 }, { "id": "p8.11.4", "order": 19, "type": "list_item", "bbox": { "l": 91.44, "t": 128.58500000000004, "r": 442.32, "b": 114.24 }, "text": "Evaluating the level of performance in all divisions of the organization.", "reading_order": 3 } ], "reading_order": 10 }, { "id": "p8.12", "order": 20, "type": "text", "bbox": { "l": 69.36, "t": 103.92, "r": 526.08, "b": 76.8 }, "text": "Internal controls fall into two basic categories: administrative controls and accounting controls. Administrative controls increase operational efficiency and guide compliance with policies in all", "reading_order": 11 }, { "id": "p8.13", "order": 21, "type": "footer", "bbox": { "l": 507.6, "t": 61.44, "r": 540.72, "b": 49.2 }, "text": "Page 8", "attrs": { "block_label": "number" }, "reading_order": 12 } ] }, { "document_id": 16417, "page": 9, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 19, "counts_by_type": { "footer": 1, "heading": 2, "list": 2, "list_item": 8, "text": 6 }, "build_ms": 2, "items": [ { "id": "p9.1", "order": 1, "type": "heading", "bbox": { "l": 69.36, "t": 754.8, "r": 282.24, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p9.2", "order": 2, "type": "text", "bbox": { "l": 68.64, "t": 714.48, "r": 534.24, "b": 672.72 }, "text": "parts of an organization. Accounting controls increase the reliability of the financial statements and the supporting accounting records. The guidelines in this manual deal with the organization's accounting controls.", "reading_order": 1 }, { "id": "p9.3", "order": 3, "type": "heading", "bbox": { "l": 69.84, "t": 662.16, "r": 189.36, "b": 649.2 }, "text": "Accounting Controls", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p9.4", "order": 4, "type": "text", "bbox": { "l": 68.4, "t": 644.88, "r": 533.52, "b": 559.92 }, "text": "Ideally, accounting controls maintain a plan under which employees' duties are arranged, and records and procedures are designed to make it possible to apply valid accounting control over assets, liabilities, revenues, and expenditures. Maintaining strong internal control also assures your independent auditors of the reliability of the accounting records. To form their opinion, auditors must evaluate any weaknesses in the accounting system and the effect this may have on the dependability of the organization's financial statements and supporting records.", "reading_order": 3 }, { "id": "p9.5", "order": 5, "type": "text", "bbox": { "l": 70.32, "t": 550.56, "r": 363.84, "b": 538.32 }, "text": "The optimum internal accounting control process consists of:", "reading_order": 4 }, { "id": "p9.6", "order": 6, "type": "list", "bbox": { "l": 86.4, "t": 529.475, "r": 535.44, "b": 469.68 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p9.6.1", "order": 7, "type": "list_item", "bbox": { "l": 86.4, "t": 529.475, "r": 535.44, "b": 515.52 }, "text": "Division of responsibilities among different employees for a sequence of related functions.", "reading_order": 0 }, { "id": "p9.6.2", "order": 8, "type": "list_item", "bbox": { "l": 87.12, "t": 514.2049999999999, "r": 430.08, "b": 500.16 }, "text": "Clear establishment of each employees' responsibilities and duties.", "reading_order": 1 }, { "id": "p9.6.3", "order": 9, "type": "list_item", "bbox": { "l": 86.88, "t": 498.955, "r": 502.8, "b": 484.8 }, "text": "Separation of responsibilities for operation, acquisition, and custody of assets, and", "marker": "•", "reading_order": 2 }, { "id": "p9.6.4", "order": 10, "type": "list_item", "bbox": { "l": 87.36, "t": 483.705, "r": 355.68, "b": 469.68 }, "text": "Use of proofs, checks, and other security measures.", "reading_order": 3 } ], "reading_order": 5 }, { "id": "p9.7", "order": 11, "type": "text", "bbox": { "l": 68.4, "t": 458.88, "r": 540.48, "b": 373.44 }, "text": "Subdivision of duties within an organization should be designed so that no person handles a transaction completely from beginning to end. When duties are divided in this matter, the work of one employee serves to verify that of another and any errors which occur tend to be detected promptly. If one employee is permitted to handle all aspects of a transaction, the danger of error or fraud is increased. To the extent practicable, rotation of employees from one job assignment to another may strengthen internal control.", "reading_order": 6 }, { "id": "p9.8", "order": 12, "type": "text", "bbox": { "l": 68.4, "t": 364.08, "r": 536.64, "b": 264.24 }, "text": "This process is intended to protect the currency and other assets of the University against employee error or dishonesty. Although it may be proper to assume that all employees are honest, it is nevertheless essential to avoid any weakness or gap in accounting controls. These guidelines will establish internal controls that will help prevent illegal or unauthorized transactions or acts, provide proper accounting data and information with a minimum of human error, and protect the staff from unwarranted allegations by fixing responsibility and by removing sources for potential employee abuse.", "reading_order": 7 }, { "id": "p9.9", "order": 13, "type": "text", "bbox": { "l": 68.88, "t": 255.12, "r": 537.84, "b": 227.52 }, "text": "Adequate internal control includes the involvement of management in the accounting process and through measures such as:", "reading_order": 8 }, { "id": "p9.10", "order": 14, "type": "list", "bbox": { "l": 86.64, "t": 219.135, "r": 509.04, "b": 144.24 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p9.10.1", "order": 15, "type": "list_item", "bbox": { "l": 87.12, "t": 219.135, "r": 509.04, "b": 191.04 }, "text": "Management level review and approval of bank reconciliations and monthly financial reports,", "marker": "-", "reading_order": 0 }, { "id": "p9.10.2", "order": 16, "type": "list_item", "bbox": { "l": 87.6, "t": 189.35500000000002, "r": 388.32, "b": 174.96 }, "text": "Management level verification of invoices prior to payment.", "marker": "•", "reading_order": 1 }, { "id": "p9.10.3", "order": 17, "type": "list_item", "bbox": { "l": 86.88, "t": 174.10500000000002, "r": 488.64, "b": 160.32 }, "text": "Prenumbered checks to ensure that no document is misplaced or forgotten, and", "reading_order": 2 }, { "id": "p9.10.4", "order": 18, "type": "list_item", "bbox": { "l": 86.64, "t": 158.85500000000002, "r": 393.36, "b": 144.24 }, "text": "Documentary evidence to verify an expense before it is paid.", "marker": "•", "reading_order": 3 } ], "reading_order": 9 }, { "id": "p9.11", "order": 19, "type": "footer", "bbox": { "l": 507.6, "t": 61.44, "r": 540.96, "b": 48.96 }, "text": "Page 9", "attrs": { "block_label": "number" }, "reading_order": 10 } ] }, { "document_id": 16417, "page": 10, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 44, "counts_by_type": { "footer": 1, "header": 1, "heading": 2, "list": 1, "list_item": 18, "table": 1, "table_cell": 16, "text": 4 }, "build_ms": 4, "items": [ { "id": "p10.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 754.8, "r": 281.76, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p10.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 714, "r": 191.28, "b": 701.04 }, "text": "Accounting Activities", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p10.3", "order": 3, "type": "text", "bbox": { "l": 68.88, "t": 697.2, "r": 529.68, "b": 670.32 }, "text": "The staff of the Division of Finance and Administration manage and process financial information for the University. The major activities include:", "reading_order": 2 }, { "id": "p10.4", "order": 4, "type": "list", "bbox": { "l": 87.36, "t": 661.255, "r": 313.44, "b": 388.32 }, "text": "", "attrs": { "item_count": 18 }, "children": [ { "id": "p10.4.1", "order": 5, "type": "list_item", "bbox": { "l": 87.6, "t": 661.255, "r": 179.76, "b": 647.52 }, "text": "General ledger", "reading_order": 0 }, { "id": "p10.4.2", "order": 6, "type": "list_item", "bbox": { "l": 88.08, "t": 646.255, "r": 158.4, "b": 632.16 }, "text": "Budgeting", "marker": "•", "reading_order": 1 }, { "id": "p10.4.3", "order": 7, "type": "list_item", "bbox": { "l": 88.08, "t": 631.005, "r": 200.4, "b": 617.04 }, "text": "Cash management", "marker": "•", "reading_order": 2 }, { "id": "p10.4.4", "order": 8, "type": "list_item", "bbox": { "l": 87.36, "t": 615.755, "r": 287.52, "b": 601.92 }, "text": "Endowment investment management", "reading_order": 3 }, { "id": "p10.4.5", "order": 9, "type": "list_item", "bbox": { "l": 87.6, "t": 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2, "type": "heading", "bbox": { "l": 69.84, "t": 701.04, "r": 350.16, "b": 685.92 }, "text": "General Ledger and Chart of Accounts", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p13.3", "order": 3, "type": "text", "bbox": { "l": 68.64, "t": 680.88, "r": 531.84, "b": 624.48 }, "text": "The general ledger is defined as a group of accounts that supports the information shown in the major financial statements. The general ledger is supported by various subsidiary ledgers that provide details for certain accounts in the general ledger. The general ledger is the foundation for the accumulation of data and reports.", "reading_order": 2 }, { "id": "p13.4", "order": 4, "type": "text", "bbox": { "l": 68.64, "t": 615.6, "r": 539.04, "b": 587.76 }, "text": "The chart of accounts is a systematic numbering system for the accounting system. Accounts are a means by which differing effects or transactions can be categorized or collected.", "reading_order": 3 }, { "id": "p13.5", "order": 5, "type": "text", "bbox": { "l": 68.88, "t": 578.16, "r": 521.28, "b": 536.4 }, "text": "The chart of accounts is the basis for the general ledger and KSU's accounting system. General ledger accounts are used to keep track of transactions and how these transactions affect each asset, liability, revenue, expense, and fund balance account.", "reading_order": 4 }, { "id": "p13.6", "order": 6, "type": "text", "bbox": { "l": 68.88, "t": 526.56, "r": 533.76, "b": 426 }, "text": "There are two types of accounts: real accounts and nominal accounts. Real accounts are assets, liabilities, and fund balance accounts and they appear on the statement of net position (balance sheet). Nominal or temporary accounts are revenue and expense accounts, and they appear on the statement of revenues, expenses, and changes in net position (income statement). KSU's nominal accounts are periodically closed or zeroed out, but real accounts are more permanent. 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"id": "p26.2.6", "order": 8, "type": "list_item", "bbox": { "l": 195.6, "t": 624.755, "r": 489.6, "b": 596.88 }, "text": "Fund Requires Effort Certification: check if grant requires, unchecked by default", "reading_order": 5 }, { "id": "p26.2.7", "order": 9, "type": "list_item", "bbox": { "l": 195.6, "t": 595.225, "r": 495.84, "b": 581.04 }, "text": "Predecessor Fund: specify non-data-enterable roll up level", "reading_order": 6 }, { "id": "p26.2.8", "order": 10, "type": "list_item", "bbox": { "l": 195.36, "t": 579.975, "r": 533.52, "b": 551.76 }, "text": "Fund Requires Effort Allocation: check if grant requires, unchecked by default", "reading_order": 7 }, { "id": "p26.2.9", "order": 11, "type": "list_item", "bbox": { "l": 196.08, "t": 550.225, "r": 507.6, "b": 536.4 }, "text": "Financial Manager: search on FTIIDEN Entity Name/ID Search", "marker": "•", "reading_order": 8 } ], "reading_order": 1 }, { "id": "p26.3", "order": 12, "type": "text", "bbox": { "l": 231.6, "t": 534, "r": 392.16, "b": 521.52 }, "text": "Grants: Principal Investigator", "reading_order": 2 }, { "id": "p26.4", "order": 13, "type": "text", "bbox": { "l": 231.6, "t": 519.6, "r": 492, "b": 506.88 }, "text": "○ Unrestricted funds: department financial manager", "children": [ { "id": "p26.4.1", "order": 14, "type": "form_field", "bbox": { "l": 231.6, "t": 519.6, "r": 243.6, "b": 507.6 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Unrestricted funds: department financial manager", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p26.4", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p26.5", "order": 15, "type": "heading", "bbox": { "l": 195.6, "t": 504.48, "r": 319.2, "b": 492.24 }, "text": "• Unbilled AR Account:", "level": 3, "reading_order": 4 }, { "id": "p26.6", "order": 16, "type": "text", "bbox": { "l": 229.68, "t": 489.84, "r": 520.8, "b": 477.12 }, "text": "Follow chart of accounts 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"text": "• Multiple Fund Balance Indicator:", "level": 3, "reading_order": 8 }, { "id": "p26.10", "order": 21, "type": "heading", "bbox": { "l": 196.08, "t": 415.44, "r": 318.72, "b": 402.96 }, "text": "• Net Assets Subclass:", "level": 3, "reading_order": 9 }, { "id": "p26.11", "order": 22, "type": "heading", "bbox": { "l": 195.84, "t": 399.84, "r": 317.52, "b": 387.84 }, "text": "• Restriction Indicator:", "level": 3, "reading_order": 10 }, { "id": "p26.12", "order": 23, "type": "heading", "bbox": { "l": 195.84, "t": 384.72, "r": 256.08, "b": 372.96 }, "text": "Default:", "level": 3, "reading_order": 11 }, { "id": "p26.13", "order": 24, "type": "list", "bbox": { "l": 252.1, "t": 371.209, "r": 464.206, "b": 314.248 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p26.13.1", "order": 25, "type": "list_item", "bbox": { "l": 252.1, "t": 371.209, "r": 464.206, "b": 357.778 }, "text": "Organization – set default for each grant fund", "reading_order": 0 }, { "id": "p26.13.2", "order": 26, "type": "list_item", "bbox": { "l": 252.1, "t": 356.679, "r": 443.945, "b": 343.248 }, "text": "Program – set default for each grant fund", "reading_order": 1 }, { "id": "p26.13.3", "order": 27, "type": "list_item", "bbox": { "l": 252.1, "t": 342.179, "r": 286.805, "b": 328.748 }, "text": "Activity", "marker": "○", "children": [ { "id": "p26.13.3.1", "order": 28, "type": "form_field", "bbox": { "l": 252.1, "t": 342.18, "r": 264.1, "b": 330.18 }, "text": "", "attrs": { "field_kind": "radio", "label": "Activity", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p26.13.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p26.13.4", "order": 29, "type": "list_item", "bbox": { "l": 252.1, "t": 327.679, "r": 293.383, "b": 314.248 }, "text": "Location", "marker": "○", "children": [ { "id": "p26.13.4.1", "order": 30, "type": "form_field", "bbox": { "l": 252.1, "t": 327.68, "r": 264.1, "b": 315.68 }, "text": "", "attrs": { "field_kind": "radio", "label": "Location", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p26.13.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 } ], "reading_order": 12 }, { "id": "p26.14", "order": 31, "type": "text", "bbox": { "l": 123.36, "t": 312.24, "r": 529.92, "b": 241.68 }, "text": "Organization code – Any activity that requires profit and loss reporting requires a unique ORG code. Each unit in the management reporting structure, e.g. department, has a unique ORG code. This element should have minimal activity after initial set up. 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checked (default)", "reading_order": 5 }, { "id": "p27.2.7", "order": 9, "type": "list_item", "bbox": { "l": 195.6, "t": 609.755, "r": 398.16, "b": 596.16 }, "text": "Financial Manager: search on FTIIDEN", "marker": "•", "reading_order": 6 }, { "id": "p27.2.8", "order": 10, "type": "list_item", "bbox": { "l": 195.36, "t": 594.475, "r": 532.32, "b": 580.08 }, "text": "Predecessor Organization: specify non-data-enterable roll up level", "reading_order": 7 }, { "id": "p27.2.9", "order": 11, "type": "list_item", "bbox": { "l": 195.6, "t": 579.225, "r": 447.6, "b": 565.2 }, "text": "Default Fund: specify from FUND code structure", "reading_order": 8 }, { "id": "p27.2.10", "order": 12, "type": "list_item", "bbox": { "l": 195.36, "t": 563.975, "r": 463.44, "b": 549.84 }, "text": "Default Program: specify from PROG code structure", "reading_order": 9 } ], "reading_order": 1 }, { "id": "p27.3", "order": 13, "type": "text", "bbox": { "l": 124.08, "t": 547.92, "r": 537.84, "b": 506.4 }, "text": "Account Type – These are general groupings of natural account activity for financial statement reporting. 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539.76, "b": 432.72 }, "text": "Account Type: create 2-digit numeric code according chart structure definition", "marker": "•", "reading_order": 2 }, { "id": "p27.5.4", "order": 19, "type": "list_item", "bbox": { "l": 195.84, "t": 430.685, "r": 333.6, "b": 416.64 }, "text": "Title: name descriptively", "reading_order": 3 }, { "id": "p27.5.5", "order": 20, "type": "list_item", "bbox": { "l": 195.84, "t": 415.435, "r": 316.8, "b": 401.52 }, "text": "Effective Date: today", "reading_order": 4 }, { "id": "p27.5.6", "order": 21, "type": "list_item", "bbox": { "l": 195.84, "t": 400.185, "r": 343.68, "b": 386.16 }, "text": "Termination Date: ", "marker": "•", "reading_order": 5 }, { "id": "p27.5.7", "order": 22, "type": "list_item", "bbox": { "l": 195.84, "t": 384.935, "r": 347.04, "b": 371.04 }, "text": "Next Change Date: ", "reading_order": 6 } ], "reading_order": 4 }, { "id": "p27.6", "order": 23, "type": "heading", "bbox": { "l": 195.6, "t": 368.16, "r": 324.72, "b": 355.44 }, "text": "Internal Account Type:", "level": 3, "reading_order": 5 }, { "id": "p27.7", "order": 24, "type": "list", "bbox": { "l": 216.1, "t": 354.429, "r": 429.104, "b": 195.44799999999998 }, "text": "", "attrs": { "item_count": 11 }, "children": [ { "id": "p27.7.1", "order": 25, "type": "list_item", "bbox": { "l": 252.1, "t": 354.429, "r": 305.226, "b": 340.998 }, "text": "10 – Assets", "marker": "○", "children": [ { "id": "p27.7.1.1", "order": 26, "type": "form_field", "bbox": { "l": 252.1, "t": 354.43, "r": 264.1, "b": 342.43 }, "text": "", "attrs": { "field_kind": "radio", "label": "10 – Assets", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p27.7.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p27.7.2", "order": 27, "type": "list_item", "bbox": { "l": 252.1, "t": 339.929, "r": 319.181, "b": 326.498 }, "text": "20 – Liabilities", "marker": "○", "children": [ { "id": "p27.7.2.1", "order": 28, 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"text": "changes after initial setup unless there is a new reporting requirement that cannot be otherwise classified with account attributes.", "reading_order": 1 }, { "id": "p28.3", "order": 3, "type": "heading", "bbox": { "l": 159.6, "t": 685.44, "r": 371.52, "b": 673.44 }, "text": "FTMACCT Account Code Maintenance", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p28.4", "order": 4, "type": "list", "bbox": { "l": 194.88, "t": 672.005, "r": 537.12, "b": 447.6 }, "text": "", "attrs": { "item_count": 11 }, "children": [ { "id": "p28.4.1", "order": 5, "type": "list_item", "bbox": { "l": 194.88, "t": 672.005, "r": 314.64, "b": 658.56 }, "text": "Chart of Accounts: 1", "marker": "•", "reading_order": 0 }, { "id": "p28.4.2", "order": 6, "type": "list_item", "bbox": { "l": 195.36, "t": 656.755, "r": 368.16, "b": 642.48 }, "text": "Active Status: checked (default)", "reading_order": 1 }, { "id": "p28.4.3", "order": 7, "type": "list_item", "bbox": { 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"Capital Projects Manager and President establish priorities from the campus master to develop the annual capital budget.", "reading_order": 3 }, { "id": "p34.5", "order": 6, "type": "heading", "bbox": { "l": 87.36, "t": 654.96, "r": 192, "b": 642.96 }, "text": "• Budget Director:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p34.6", "order": 7, "type": "text", "bbox": { "l": 123.6, "t": 640.32, "r": 539.28, "b": 614.4 }, "text": "Develops a budget cycle calendar which must be approved annually by the Board at its December meeting.", "reading_order": 5 }, { "id": "p34.7", "order": 8, "type": "text", "bbox": { "l": 124.08, "t": 611.28, "r": 366, "b": 599.28 }, "text": "○ Identifies budget liaisons for each department.", "children": [ { "id": "p34.7.1", "order": 9, "type": "form_field", "bbox": { "l": 124.08, "t": 611.28, "r": 136.08, "b": 599.28 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Identifies budget liaisons for each 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457.44 }, "text": "All appropriate levels of management of KSU submit their projections of revenues and expenditures for planned services, projects, and programs within the established guidelines and timetable with appropriate justification to the Budget Office.", "reading_order": 10 }, { "id": "p34.12", "order": 16, "type": "heading", "bbox": { "l": 123.6, "t": 455.52, "r": 195.84, "b": 444.48 }, "text": "○ Revenues:", "attrs": { "block_label": "paragraph_title" }, "children": [ { "id": "p34.12.1", "order": 17, "type": "form_field", "bbox": { "l": 123.6, "t": 455.52, "r": 134.64, "b": 444.48 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Revenues:", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p34.12", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "level": 3, "reading_order": 11 }, { "id": "p34.13", "order": 18, "type": "list", "bbox": { "l": 158.4, "t": 442.519, "r": 535.44, "b": 372.24 }, "text": "", 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This request includes reporting on the prior two years' actual revenues and expenses, the current year budgeted revenues and expenses and a request for the following two years.", "reading_order": 3 }, { "id": "p37.5", "order": 7, "type": "heading", "bbox": { "l": 69.84, "t": 608.88, "r": 194.4, "b": 596.16 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p37.6", "order": 8, "type": "list", "bbox": { "l": 108.05, "t": 586.499, "r": 227.168, "b": 557.818 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p37.6.1", "order": 9, "type": "list_item", "bbox": { "l": 108.05, "t": 586.499, "r": 182.663, "b": 573.068 }, "text": "Budget Director", "marker": "•", "reading_order": 0 }, { "id": "p37.6.2", "order": 10, "type": "list_item", "bbox": { "l": 108.05, "t": 571.249, "r": 227.168, "b": 557.818 }, "text": "Capital Projects Manager", "reading_order": 1 } ], "reading_order": 5 }, { "id": "p37.7", "order": 11, "type": "heading", "bbox": { "l": 69.84, "t": 547.44, "r": 240.72, "b": 535.44 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p37.8", "order": 12, "type": "list", "bbox": { "l": 108.05, "t": 525.479, "r": 206.808, "b": 496.798 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p37.8.1", "order": 13, "type": "list_item", "bbox": { "l": 108.05, "t": 525.479, "r": 141.963, "b": 512.048 }, "text": "Banner", "reading_order": 0 }, { "id": "p37.8.2", "order": 14, "type": "list_item", "bbox": { "l": 108.05, "t": 510.229, "r": 206.808, "b": 496.798 }, "text": "Campus Master Plan", "marker": "•", "reading_order": 1 } ], "reading_order": 7 }, { "id": "p37.9", "order": 15, "type": "heading", "bbox": { "l": 69.6, "t": 486.96, "r": 184.8, "b": 474.72 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p37.10", "order": 16, "type": "list_item", "bbox": { "l": 86.64, "t": 465.455, "r": 349.2, "b": 450.72 }, "text": "Biennially with the state budget cycles (even years)", "reading_order": 9 }, { "id": "p37.11", "order": 17, "type": "heading", "bbox": { "l": 70.08, "t": 441.36, "r": 105.84, "b": 428.4 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p37.12", "order": 18, "type": "list", "bbox": { "l": 108.05, "t": 418.959, "r": 505.17, "b": 359.778 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p37.12.1", "order": 19, "type": "list_item", "bbox": { "l": 108.05, "t": 418.959, "r": 505.17, "b": 405.528 }, "text": "Reports from Banner for prior two fiscal years – budget to actual reports from banner", "marker": "•", "reading_order": 0 }, { "id": "p37.12.2", "order": 20, "type": "list_item", "bbox": { "l": 108.05, "t": 403.709, "r": 397.693, "b": 390.278 }, "text": "Report from Banner for current year budget – budget to actual", "reading_order": 1 }, { "id": "p37.12.3", "order": 21, "type": "list_item", "bbox": { "l": 108.05, "t": 388.459, "r": 304.12, "b": 375.028 }, "text": "Projections for following two fiscal years -", "marker": "•", "reading_order": 2 }, { "id": "p37.12.4", "order": 22, "type": "list_item", "bbox": { "l": 108.05, "t": 373.209, "r": 202.958, "b": 359.778 }, "text": "Uploaded to EMARS", "marker": "•", "reading_order": 3 } ], "reading_order": 11 }, { "id": "p37.13", "order": 23, "type": "footer", "bbox": { "l": 501.36, "t": 61.44, "r": 540.96, "b": 49.2 }, "text": "Page 37", "attrs": { "block_label": "number" }, "reading_order": 12 } ] }, { "document_id": 16417, "page": 38, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 25, "counts_by_type": { "footer": 1, "header": 1, "heading": 3, "list": 2, "list_item": 10, "table": 1, "table_cell": 4, "text": 3 }, "build_ms": 6, "items": [ { "id": "p38.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 755.04, "r": 281.52, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p38.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 708.72, "r": 210, "b": 693.84 }, "text": "Cash Management", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p38.3", "order": 3, "type": "text", "bbox": { "l": 68.64, "t": 690, "r": 534, "b": 647.76 }, "text": "Cash management centers around who has control of the funds and methods used for depositing, disbursing, and investing current operating cash and reserve funds. To mitigate the inherent risks in cash management, effective internal controls must include:", "reading_order": 2 }, { "id": "p38.4", "order": 4, "type": "list", "bbox": { "l": 86.64, "t": 639.005, "r": 522.48, "b": 554.64 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p38.4.1", "order": 5, "type": "list_item", "bbox": { "l": 86.88, "t": 639.005, "r": 331.2, "b": 624.96 }, "text": "Segregation of duties prevent and detect fraud.", "marker": "•", "reading_order": 0 }, { "id": "p38.4.2", "order": 6, "type": "list_item", "bbox": { "l": 88.08, "t": 624.755, "r": 282.48, "b": 610.8 }, "text": "Physical safeguards to prevent theft,", "reading_order": 1 }, { "id": "p38.4.3", "order": 7, "type": "list_item", "bbox": { "l": 87.6, "t": 610.755, "r": 349.92, "b": 596.64 }, "text": "Authorization procedures to ensure accountability.", "marker": "•", "reading_order": 2 }, { "id": "p38.4.4", "order": 8, "type": "list_item", "bbox": { "l": 87.84, "t": 596.475, "r": 411.6, "b": 582.72 }, "text": "Regular reconciliation to prevent errors and misstatements, and", "reading_order": 3 }, { "id": "p38.4.5", "order": 9, "type": "list_item", "bbox": { "l": 86.64, "t": 582.475, "r": 522.48, "b": 554.64 }, "text": "Adequate cash flow management to meet current obligations with timely collection of receivables, strategic timing of payments of bills, and forecasting operating cash needs.", "reading_order": 4 } ], "reading_order": 3 }, { "id": "p38.5", "order": 10, "type": "heading", "bbox": { "l": 70.08, "t": 538.08, "r": 107.52, "b": 524.16 }, "text": "Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p38.6", "order": 11, "type": "text", "bbox": { "l": 69.6, "t": 515.04, "r": 538.08, "b": 473.52 }, "text": "The Board of Regents delegates the authority to the President to establish bank accounts on behalf of the University, to deposit, disburse, and invest funds from such bank accounts. The President further delegates this authority to the Chief Financial Officer (CFO).", "reading_order": 5 }, { "id": "p38.7", "order": 12, "type": "list", "bbox": { "l": 86.4, "t": 464.705, "r": 534, "b": 351.12 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p38.7.1", "order": 13, "type": "list_item", "bbox": { "l": 86.88, "t": 464.705, "r": 442.8, "b": 450.48 }, "text": "No one person shall have control over all aspects of cash transactions.", "reading_order": 0 }, { "id": "p38.7.2", "order": 14, "type": "list_item", "bbox": { "l": 86.88, "t": 450.455, "r": 534, "b": 423.84 }, "text": "Deposits will be made in a timely manner. All payments must be deposited into the board-authorized accounts of the University.", "reading_order": 1 }, { "id": "p38.7.3", "order": 15, "type": "list_item", "bbox": { "l": 87.36, "t": 422.935, "r": 357.6, "b": 408.96 }, "text": "All disbursements must be appropriately authorized.", "reading_order": 2 }, { "id": "p38.7.4", "order": 16, "type": "list_item", "bbox": { "l": 86.88, "t": 408.685, "r": 513.6, "b": 380.16 }, "text": "Bills will be paid within the legal limits granted by the vendor, but not aged to the point where KSU will develop a reputation for slow paying.", "reading_order": 3 }, { "id": "p38.7.5", "order": 17, "type": "list_item", "bbox": { "l": 86.4, "t": 379.185, "r": 501.6, "b": 351.12 }, "text": "All cash accounts will be reconciled monthly by individuals without access to cash, accounts receivable, or accounts payable.", "reading_order": 4 } ], "reading_order": 6 }, { "id": "p38.8", "order": 18, "type": "heading", "bbox": { "l": 70.32, "t": 334.32, "r": 137.76, "b": 320.88 }, "text": "Procedures", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p38.9", "order": 19, "type": "text", "bbox": { "l": 69.12, "t": 312, "r": 522.48, "b": 269.52 }, "text": "Commercial bank accounts are established at Fifth Third Bank to transact various University depository and disbursement activities. All accounts, except for the Federal Perkins Loan Fund and State accounts, sweep daily to the General account.", "reading_order": 8 }, { "id": "p38.10", "order": 20, "type": "table", "bbox": { "l": 70.56, "t": 261.84, "r": 531.12, "b": 71.52 }, "text": "", "attrs": { "block_label": "table", "n_rows": 1, "n_cols": 4, "integrity": { "cells_checked": 4, "cells_flagged": 0 } }, "children": [ { "id": "p38.10.1", "order": 21, "type": "table_cell", "bbox": { "l": 73.025, "t": 260.159, "r": 240.224, "b": 73.423 }, "text": "Account Name\nPerkins - 52\nFFELP (International Exchange) - 53\nFederal Direct Loans - 54\nPayroll - 55 (not used)\nVendors - 56\nFederal Grants - 57\nCashier - 58\nCredit Cards - 59\nGeneral - 60\nBank 09 - State\nBank 20 - State Allotment", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" }, "reading_order": 0 }, { "id": "p38.10.2", "order": 22, "type": "table_cell", "bbox": { "l": 248.35, "t": 260.159, "r": 317.694, "b": 73.423 }, "text": "Bank Account #\nx0662\nX0654\nx0621\nx0712\nx0704\nx0688\nx0639\nx0696\nx0720\nState\nState", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" }, "reading_order": 1 }, { "id": "p38.10.3", "order": 23, "type": "table_cell", "bbox": { "l": 329.4, "t": 260.159, "r": 381.001, "b": 73.423 }, "text": "Banner GL\n110052\n110053\n110054\n110055\n110056\n110057\n110058\n110059\n110060\n110009\n110020", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" }, "reading_order": 2 }, { "id": "p38.10.4", "order": 24, "type": "table_cell", "bbox": { "l": 396.93, "t": 260.159, "r": 514.396, "b": 73.423 }, "text": "Type\nDepository\nDepository\nDepository\nDisbursement (not used)\nDisbursement\nDepository\nDisbursement\nDisbursement\nDepository\nState\nState", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" }, "reading_order": 3 } ], "reading_order": 9 }, { "id": "p38.11", "order": 25, "type": "footer", "bbox": { "l": 501.84, "t": 61.44, "r": 540.72, "b": 49.44 }, "text": "Page 38", "attrs": { "block_label": "number" }, "reading_order": 10 } ] }, { "document_id": 16417, "page": 39, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 33, "counts_by_type": { "footer": 1, "header": 1, "heading": 8, "list": 2, "list_item": 12, "table": 1, "table_cell": 4, "text": 4 }, "build_ms": 3, "items": [ { "id": "p39.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 755.04, "r": 282, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p39.2", "order": 2, "type": "table", "bbox": { "l": 70.08, "t": 715.92, "r": 530.4, "b": 683.28 }, "text": "", "attrs": { "block_label": "table", "n_rows": 1, "n_cols": 4, "integrity": { "cells_checked": 4, "cells_flagged": 0 } }, "children": [ { "id": "p39.2.1", "order": 3, "type": "table_cell", "bbox": { "l": 73.025, "t": 714.299, "r": 222.095, "b": 685.1179999999999 }, "text": "Account Name\nBank 29 - State Capital Projects", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" }, "reading_order": 0 }, { "id": "p39.2.2", "order": 4, "type": "table_cell", "bbox": { "l": 248.35, "t": 714.299, "r": 317.694, "b": 685.1179999999999 }, "text": "Bank Account #\nState", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" }, "reading_order": 1 }, { "id": "p39.2.3", "order": 5, "type": "table_cell", "bbox": { "l": 329.4, "t": 714.299, "r": 381.001, "b": 685.1179999999999 }, "text": "Banner GL\n110029", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" }, "reading_order": 2 }, { "id": "p39.2.4", "order": 6, "type": "table_cell", "bbox": { "l": 396.93, "t": 714.299, "r": 421.724, "b": 685.1179999999999 }, "text": "Type\nState", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 3 } ], "reading_order": 1 }, { "id": "p39.3", "order": 7, "type": "text", "bbox": { "l": 70.08, "t": 660.72, "r": 159.6, "b": 647.76 }, "text": "Access Controls", "reading_order": 2 }, { "id": "p39.4", "order": 8, "type": "heading", "bbox": { "l": 69.84, "t": 644.64, "r": 194.88, "b": 631.44 }, "text": "Responsible position(s):", "level": 3, "reading_order": 3 }, { "id": "p39.5", "order": 9, "type": "list_item", "bbox": { "l": 87.12, "t": 622.755, "r": 184.8, "b": 608.64 }, "text": "CFO, Controller", "reading_order": 4 }, { "id": "p39.6", "order": 10, "type": "heading", "bbox": { "l": 69.84, "t": 598.56, "r": 240.48, "b": 585.84 }, "text": "Required documents and access:", "level": 3, "reading_order": 5 }, { "id": "p39.7", "order": 11, "type": "list_item", "bbox": { "l": 86.88, "t": 576.975, "r": 328.08, "b": 563.28 }, "text": "Online administrator access to bank accounts", "reading_order": 6 }, { "id": "p39.8", "order": 12, "type": "heading", "bbox": { "l": 69.6, "t": 552.72, "r": 185.04, "b": 540 }, "text": "Frequency and timing:", "level": 3, "reading_order": 7 }, { "id": "p39.9", "order": 13, "type": "list_item", "bbox": { "l": 87.36, "t": 531.225, "r": 294.48, "b": 517.68 }, "text": "As needed to add or delete user access", "marker": "•", "reading_order": 8 }, { "id": "p39.10", "order": 14, "type": "heading", "bbox": { "l": 69.84, "t": 507.12, "r": 105.84, "b": 494.64 }, "text": "Steps:", "level": 3, "reading_order": 9 }, { "id": "p39.11", "order": 15, "type": "list", "bbox": { "l": 86.64, "t": 485.455, "r": 525.6, "b": 396.24 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p39.11.1", "order": 16, "type": "list_item", "bbox": { "l": 86.64, "t": 485.455, "r": 421.92, "b": 471.36 }, "text": "Determine which positions need inquiry and transactional access.", "reading_order": 0 }, { "id": "p39.11.2", "order": 17, "type": "list_item", "bbox": { "l": 87.12, "t": 470.205, "r": 525.6, "b": 442.08 }, "text": "Establish dual approvals within the banking platform for all transaction activity including EFT, wire transfer or inter-account transfers.", "marker": "-", "reading_order": 1 }, { "id": "p39.11.3", "order": 18, "type": "list_item", "bbox": { "l": 87.6, "t": 440.685, "r": 401.52, "b": 426.48 }, "text": "Assign roles to users in accordance with their responsibilities.", "reading_order": 2 }, { "id": "p39.11.4", "order": 19, "type": "list_item", "bbox": { "l": 86.88, "t": 425.435, "r": 518.88, "b": 396.24 }, "text": "Review and updates access periodically, at least annually, to ensure user roles are still appropriate for their positions, and user access is inactivated in a timely manner.", "marker": "-", "reading_order": 3 } ], "reading_order": 10 }, { "id": "p39.12", "order": 20, "type": "text", "bbox": { "l": 69.36, "t": 386.88, "r": 517.2, "b": 359.04 }, "text": "Bank deposits are addressed in the Cash Receipts section (procedures for recording incoming wires and ACH's should also be processed through cashiering, not JVs in accounting).", "reading_order": 11 }, { "id": "p39.13", "order": 21, "type": "text", "bbox": { "l": 69.36, "t": 349.44, "r": 533.04, "b": 307.92 }, "text": "Cash disbursements are addressed in the Accounts Payable and Cash Disbursements section (procedures for recording outgoing wires and EFTs should also be processed through AP, not JV in accounting).", "reading_order": 12 }, { "id": "p39.14", "order": 22, "type": "text", "bbox": { "l": 70.08, "t": 298.08, "r": 191.76, "b": 285.12 }, "text": "Bank Account Analysis", "reading_order": 13 }, { "id": "p39.15", "order": 23, "type": "heading", "bbox": { "l": 70.32, "t": 282, "r": 193.92, "b": 269.52 }, "text": "Responsible position(s):", "level": 3, "reading_order": 14 }, { "id": "p39.16", "order": 24, "type": "list_item", "bbox": { "l": 87.12, "t": 260.885, "r": 157.92, "b": 246.96 }, "text": "Controller", "reading_order": 15 }, { "id": "p39.17", "order": 25, "type": "heading", "bbox": { "l": 70.08, "t": 236.88, "r": 240.72, "b": 224.4 }, "text": "Required documents and access:", "level": 3, "reading_order": 16 }, { "id": "p39.18", "order": 26, "type": "list", "bbox": { "l": 108.05, "t": 214.409, "r": 229.336, "b": 185.69799999999998 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p39.18.1", "order": 27, "type": "list_item", "bbox": { "l": 108.05, "t": 214.409, "r": 229.336, "b": 200.97799999999995 }, "text": "Bank analysis statements", "reading_order": 0 }, { "id": "p39.18.2", "order": 28, "type": "list_item", "bbox": { "l": 108.05, "t": 199.12900000000002, "r": 196.886, "b": 185.69799999999998 }, "text": "Industry standards", "marker": "•", "reading_order": 1 } ], "reading_order": 17 }, { "id": "p39.19", "order": 29, "type": "heading", "bbox": { "l": 70.08, "t": 174.96, "r": 184.8, "b": 162.96 }, "text": "Frequency and timing:", "level": 3, "reading_order": 18 }, { "id": "p39.20", "order": 30, "type": "list_item", "bbox": { "l": 87.84, "t": 154.10500000000002, "r": 150.96, "b": 140.67399999999998 }, "text": "Annually", "marker": "•", "reading_order": 19 }, { "id": "p39.21", "order": 31, "type": "heading", "bbox": { "l": 70.08, "t": 129.6, "r": 105.84, "b": 117.84 }, "text": "Steps:", "level": 3, "reading_order": 20 }, { "id": "p39.22", "order": 32, "type": "list_item", "bbox": { "l": 87.84, "t": 108.33000000000004, "r": 518.64, "b": 80.4 }, "text": "Review the analysis statements to ensure that bank service fees or earnings credits are reasonable and cost effective.", "marker": "-", "reading_order": 21 }, { "id": "p39.23", "order": 33, "type": "footer", "bbox": { "l": 501.6, "t": 61.2, "r": 540.96, "b": 49.44 }, "text": "Page 39", "attrs": { "block_label": "number" }, "reading_order": 22 } ] }, { "document_id": 16417, "page": 40, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 66, "counts_by_type": { "footer": 1, "heading": 6, "list": 3, "list_item": 11, "table": 1, "table_cell": 39, "text": 5 }, "build_ms": 3, "items": [ { "id": "p40.1", "order": 1, "type": "heading", "bbox": { "l": 69.84, "t": 755.52, "r": 282.48, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p40.2", "order": 2, "type": "list", "bbox": { "l": 86.4, "t": 715.525, "r": 496.56, "b": 670.8 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p40.2.1", "order": 3, "type": "list_item", "bbox": { "l": 86.4, "t": 715.525, "r": 496.56, "b": 701.28 }, "text": "Compare earnings credits and fees with industry data and other banking providers", "reading_order": 0 }, { "id": "p40.2.2", "order": 4, "type": "list_item", "bbox": { "l": 86.64, "t": 700.275, "r": 474.96, "b": 685.68 }, "text": "Meet with bank and investment representatives for account reviews annually.", "marker": "•", "reading_order": 1 }, { "id": "p40.2.3", "order": 5, "type": "list_item", "bbox": { "l": 86.64, "t": 685.005, "r": 354.96, "b": 670.8 }, "text": "Recommend new banking contracts as appropriate.", "reading_order": 2 } ], "reading_order": 1 }, { "id": "p40.3", "order": 6, "type": "heading", "bbox": { "l": 70.32, "t": 660.96, "r": 165.6, "b": 647.52 }, "text": "Cash Forecasting", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p40.4", "order": 7, "type": "heading", "bbox": { "l": 69.84, "t": 645.36, "r": 194.64, "b": 631.68 }, "text": "Responsible position(s):", "level": 3, "reading_order": 3 }, { "id": "p40.5", "order": 8, "type": "list_item", "bbox": { "l": 86.88, "t": 623.505, "r": 197.76, "b": 609.36 }, "text": "Senior Accountant", "marker": "•", "reading_order": 4 }, { "id": "p40.6", "order": 9, "type": "heading", "bbox": { "l": 69.84, "t": 599.52, "r": 240.48, "b": 586.56 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p40.7", "order": 10, "type": "list", "bbox": { "l": 86.64, "t": 577.725, "r": 505.2, "b": 517.68 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p40.7.1", "order": 11, "type": "list_item", "bbox": { "l": 87.12, "t": 577.725, "r": 144.48, "b": 564.24 }, "text": "Banner", "reading_order": 0 }, { "id": "p40.7.2", "order": 12, "type": "list_item", "bbox": { "l": 87.12, "t": 562.475, "r": 259.2, "b": 548.4 }, "text": "Month-end cash balance report", "marker": "•", "reading_order": 1 }, { "id": "p40.7.3", "order": 13, "type": "list_item", "bbox": { "l": 86.64, "t": 547.225, "r": 505.2, "b": 517.68 }, "text": "Projections of cash receipts from tuition, appropriations, scheduled disbursements, payroll, bond obligations, etc.", "marker": "•", "reading_order": 2 } ], "reading_order": 6 }, { "id": "p40.8", "order": 14, "type": "heading", "bbox": { "l": 69.6, "t": 508.8, "r": 184.8, "b": 495.6 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p40.9", "order": 15, "type": "list", "bbox": { "l": 108.05, "t": 486.479, "r": 369.338, "b": 457.798 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p40.9.1", "order": 16, "type": "list_item", "bbox": { "l": 108.05, "t": 486.479, "r": 282.612, "b": 473.048 }, "text": "Weekly – short term cash projections", "marker": "-", "reading_order": 0 }, { "id": "p40.9.2", "order": 17, "type": "list_item", "bbox": { "l": 108.05, "t": 471.229, "r": 369.338, "b": 457.798 }, "text": "Monthly – long-term projections for at least 1 fiscal year", "marker": "•", "reading_order": 1 } ], "reading_order": 8 }, { "id": "p40.10", "order": 18, "type": "heading", "bbox": { "l": 69.6, "t": 448.08, "r": 105.6, "b": 435.12 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p40.11", "order": 19, "type": "list_item", "bbox": { "l": 86.64, "t": 426.185, "r": 421.92, "b": 411.84 }, "text": "Update monthly actuals with balance details for all cash accounts", "reading_order": 10 }, { "id": "p40.12", "order": 20, "type": "text", "bbox": { "l": 123.6, "t": 409.92, "r": 536.64, "b": 382.56 }, "text": "Cash balance report that goes to CPE for month-end – use this report to update the ending balances for the month", "reading_order": 11 }, { "id": "p40.13", "order": 21, "type": "table", "bbox": { "l": 105.36, "t": 375.12, "r": 424.8, "b": 244.56 }, "text": "", "attrs": { "block_label": "table", "n_rows": 13, "n_cols": 3, "integrity": { "skipped": "no_text_layer" } }, "children": [ { "id": "p40.13.1", "order": 22, "type": "table_cell", "bbox": { "l": 105.36, "t": 375.12, "r": 211.84, "b": 365.0769 }, "text": "Balances - 8/31/2023", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p40.13.2", "order": 23, "type": "table_cell", "bbox": { "l": 211.84, "t": 375.12, "r": 318.32, "b": 365.0769 }, "text": "", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 1 }, { "id": "p40.13.3", "order": 24, "type": "table_cell", "bbox": { "l": 318.32, "t": 375.12, "r": 424.8, "b": 365.0769 }, "text": "", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 2 }, { "id": "p40.13.4", "order": 25, "type": "table_cell", "bbox": { "l": 105.36, "t": 365.0769, "r": 211.84, "b": 355.0338 }, "text": "", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 3 }, { "id": "p40.13.5", "order": 26, "type": "table_cell", "bbox": { "l": 211.84, "t": 365.0769, "r": 318.32, "b": 355.0338 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 4 }, { "id": "p40.13.6", "order": 27, "type": "table_cell", "bbox": { "l": 318.32, "t": 365.0769, "r": 424.8, "b": 355.0338 }, "text": "", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p40.13.7", "order": 28, "type": "table_cell", "bbox": { "l": 105.36, "t": 355.0338, "r": 211.84, "b": 344.9908 }, "text": "Bank Accounts", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 6 }, { "id": "p40.13.8", "order": 29, "type": "table_cell", "bbox": { "l": 211.84, "t": 355.0338, "r": 318.32, "b": 344.9908 }, "text": "", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p40.13.9", "order": 30, "type": "table_cell", "bbox": { "l": 318.32, "t": 355.0338, "r": 424.8, "b": 344.9908 }, "text": "", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p40.13.10", "order": 31, "type": "table_cell", "bbox": { "l": 105.36, "t": 344.9908, "r": 211.84, "b": 334.9477 }, "text": "Bank 60 Fifth Third General Depository", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p40.13.11", "order": 32, "type": "table_cell", "bbox": { "l": 211.84, "t": 344.9908, "r": 318.32, "b": 334.9477 }, "text": "3,709,813.98", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 10 }, { "id": "p40.13.12", "order": 33, "type": "table_cell", "bbox": { "l": 318.32, "t": 344.9908, "r": 424.8, "b": 334.9477 }, "text": "Fifth Third Sweep Acct", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p40.13.13", "order": 34, "type": "table_cell", "bbox": { "l": 105.36, "t": 334.9477, "r": 211.84, "b": 324.9046 }, "text": "Outstanding Checks", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 12 }, { "id": "p40.13.14", "order": 35, "type": "table_cell", "bbox": { "l": 211.84, "t": 334.9477, "r": 318.32, "b": 324.9046 }, "text": "(601,068.88)", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 13 }, { "id": "p40.13.15", "order": 36, "type": "table_cell", "bbox": { "l": 318.32, "t": 334.9477, "r": 424.8, "b": 324.9046 }, "text": "Bank 56 -ARP Report", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 14 }, { "id": "p40.13.16", "order": 37, "type": "table_cell", "bbox": { "l": 105.36, "t": 324.9046, "r": 211.84, "b": 314.8615 }, "text": "", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 15 }, { "id": "p40.13.17", "order": 38, "type": "table_cell", "bbox": { "l": 211.84, "t": 324.9046, "r": 318.32, "b": 314.8615 }, "text": "(15,181.46)", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 16 }, { "id": "p40.13.18", "order": 39, "type": "table_cell", "bbox": { "l": 318.32, "t": 324.9046, "r": 424.8, "b": 314.8615 }, "text": "Bank 55 ARP Report", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 17 }, { "id": "p40.13.19", "order": 40, "type": "table_cell", "bbox": { "l": 105.36, "t": 314.8615, "r": 211.84, "b": 304.8185 }, "text": "Bank 09 State Account", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 18 }, { "id": "p40.13.20", "order": 41, "type": "table_cell", "bbox": { "l": 211.84, "t": 314.8615, "r": 318.32, "b": 304.8185 }, "text": "4,736,482.51", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 19 }, { "id": "p40.13.21", "order": 42, "type": "table_cell", "bbox": { "l": 318.32, "t": 314.8615, "r": 424.8, "b": 304.8185 }, "text": "State Account 2550-ALL", "attrs": { "row": 6, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 20 }, { "id": "p40.13.22", "order": 43, "type": "table_cell", "bbox": { "l": 105.36, "t": 304.8185, "r": 211.84, "b": 294.7754 }, "text": "Bank 20 State Appropriations", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 21 }, { "id": "p40.13.23", "order": 44, "type": "table_cell", "bbox": { "l": 211.84, "t": 304.8185, "r": 318.32, "b": 294.7754 }, "text": "-", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 22 }, { "id": "p40.13.24", "order": 45, "type": "table_cell", "bbox": { "l": 318.32, "t": 304.8185, "r": 424.8, "b": 294.7754 }, "text": "State Allotment Acct 2540S", "attrs": { "row": 7, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 23 }, { "id": "p40.13.25", "order": 46, "type": "table_cell", "bbox": { "l": 105.36, "t": 294.7754, "r": 211.84, "b": 284.7323 }, "text": "Total Funds Available", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 24 }, { "id": "p40.13.26", "order": 47, "type": "table_cell", "bbox": { "l": 211.84, "t": 294.7754, "r": 318.32, "b": 284.7323 }, "text": "7,830,046.15", "attrs": { "row": 8, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 25 }, { "id": "p40.13.27", "order": 48, "type": "table_cell", "bbox": { "l": 318.32, "t": 294.7754, "r": 424.8, "b": 284.7323 }, "text": "", "attrs": { "row": 8, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 26 }, { "id": "p40.13.28", "order": 49, "type": "table_cell", "bbox": { "l": 105.36, "t": 284.7323, "r": 211.84, "b": 274.6892 }, "text": "", "attrs": { "row": 9, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 27 }, { "id": "p40.13.29", "order": 50, "type": "table_cell", "bbox": { "l": 211.84, "t": 284.7323, "r": 318.32, "b": 274.6892 }, "text": "", "attrs": { "row": 9, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 28 }, { "id": "p40.13.30", "order": 51, "type": "table_cell", "bbox": { "l": 318.32, "t": 284.7323, "r": 424.8, "b": 274.6892 }, "text": "State Capital Project 2550-CP-APD ^{{*}}", "attrs": { "row": 9, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 29 }, { "id": "p40.13.31", "order": 52, "type": "table_cell", "bbox": { "l": 105.36, "t": 274.6892, "r": 211.84, "b": 264.6462 }, "text": "Bank 29 State Capital Project Account", "attrs": { "row": 10, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 30 }, { "id": "p40.13.32", "order": 53, "type": "table_cell", "bbox": { "l": 211.84, "t": 274.6892, "r": 318.32, "b": 264.6462 }, "text": "4,010,168.21", "attrs": { "row": 10, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 31 }, { "id": "p40.13.33", "order": 54, "type": "table_cell", "bbox": { "l": 318.32, "t": 274.6892, "r": 424.8, "b": 264.6462 }, "text": "", "attrs": { "row": 10, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 32 }, { "id": "p40.13.34", "order": 55, "type": "table_cell", "bbox": { "l": 105.36, "t": 264.6462, "r": 211.84, "b": 254.6031 }, "text": "Bank 52 Perkins Account", "attrs": { "row": 11, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 33 }, { "id": "p40.13.35", "order": 56, "type": "table_cell", "bbox": { "l": 211.84, "t": 264.6462, "r": 318.32, "b": 254.6031 }, "text": "81,281.56", "attrs": { "row": 11, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 34 }, { "id": "p40.13.36", "order": 57, "type": "table_cell", "bbox": { "l": 318.32, "t": 264.6462, "r": 424.8, "b": 254.6031 }, "text": "Perkins Account", "attrs": { "row": 11, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 35 }, { "id": "p40.13.37", "order": 58, "type": "table_cell", "bbox": { "l": 105.36, "t": 254.6031, "r": 211.84, "b": 244.56 }, "text": "Total Bank Accounts", "attrs": { "row": 12, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 36 }, { "id": "p40.13.38", "order": 59, "type": "table_cell", "bbox": { "l": 211.84, "t": 254.6031, "r": 318.32, "b": 244.56 }, "text": "11,921,495.92", "attrs": { "row": 12, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 37 }, { "id": "p40.13.39", "order": 60, "type": "table_cell", "bbox": { "l": 318.32, "t": 254.6031, "r": 424.8, "b": 244.56 }, "text": "", "attrs": { "row": 12, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 38 } ], "reading_order": 12 }, { "id": "p40.14", "order": 61, "type": "list_item", "bbox": { "l": 87.12, "t": 231.135, "r": 524.88, "b": 202.8 }, "text": "Review General account activity in Banner and categorize transactions based on source, i.e. transactions from the Cashier account (Bank 58) are inflows from student payments", "marker": "-", "reading_order": 13 }, { "id": "p40.15", "order": 62, "type": "text", "bbox": { "l": 123.84, "t": 200.4, "r": 501.36, "b": 173.52 }, "text": "o Pull report for Bank 60 out of FGRGLTA. Other Bank account reports may be necessary in future steps.", "reading_order": 14 }, { "id": "p40.16", "order": 63, "type": "text", "bbox": { "l": 123.84, "t": 171.36, "r": 502.8, "b": 144.72 }, "text": "Once in the FGRGLTA screen, the report can be accessed by completing the following:", "reading_order": 15 }, { "id": "p40.17", "order": 64, "type": "text", "bbox": { "l": 177.84, "t": 135.12, "r": 275.52, "b": 123.12 }, "text": "Printer = DATABASE", "reading_order": 16 }, { "id": "p40.18", "order": 65, "type": "text", "bbox": { "l": 177.36, "t": 121.2, "r": 506.4, "b": 95.04 }, "text": "Parameter Values = (see below for example, Bank 60 is account code 110060)", "reading_order": 17 }, { "id": "p40.19", "order": 66, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 541.2, "b": 49.44 }, "text": "Page 40", "attrs": { "block_label": "number" }, "reading_order": 18 } ] }, { "document_id": 16417, "page": 41, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 11, "counts_by_type": { "figure": 1, "footer": 1, "footnote": 1, "header": 1, "list_item": 1, "text": 6 }, "build_ms": 1, "items": [ { "id": "p41.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 754.8, "r": 281.76, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p41.2", "order": 2, "type": "text", "bbox": { "l": 178.32, "t": 715.92, "r": 508.08, "b": 598.08 }, "text": "Down Arrow until \"Save Parameter\" box is highlighted. Click on box to check.\n\"SAVE\" (bottom right)\n\"RELATED\"\n\"REVIEW OUTPUT\"\nClick on 3 dots beside File Name. Select file that has a .lis at the end \"TOOLS\"\n\"SHOW DOCUMENT - SAVE & PRINT\"\nRight click: Print", "reading_order": 1 }, { "id": "p41.3", "order": 3, "type": "text", "bbox": { "l": 107.76, "t": 592.8, "r": 234, "b": 584.88 }, "text": "Process: FGRGLTA General Ledger Detail Transact Parameter Set:", "reading_order": 2 }, { "id": "p41.4", "order": 4, "type": "figure", "bbox": { "l": 106.08, "t": 590.64, "r": 477.12, "b": 134.16 }, "text": "", "attrs": { "block_label": "image" }, "children": [ { "id": "p41.4.1", "order": 5, "type": "text", "bbox": { "l": 107.04, "t": 399.12, "r": 407.04, "b": 383.04 }, "text": "13-SEP-2023 03:24:40 PM Kentucky State University\nFISCAL YEAR 2024 General Ledger Detail Transact\nFrom 01-AUG-2023 To 31-AUG-2023", "reading_order": 0 }, { "id": "p41.4.2", "order": 6, "type": "text", "bbox": { "l": 384.96, "t": 398.16, "r": 405.36, "b": 386.4 }, "text": "PAGE 1\nFGRGLTA", "reading_order": 1 }, { "id": "p41.4.3", "order": 7, "type": "text", "bbox": { "l": 107.52, "t": 372.24, "r": 227.28, "b": 359.04 }, "text": "COAS: 1\nFUND: 990000\nKentucky State University\nUniversity General", "attrs": { "block_label": "algorithm" }, "reading_order": 2 }, { "id": "p41.4.4", "order": 8, "type": "text", "bbox": { "l": 107.28, "t": 213.6, "r": 202.08, "b": 138.24 }, "text": "PARAMETER SEQUENCE NUMBER: 877815\nFISCAL YEAR: 2024\nCHART OF ACCOUNTS: 1\nFROM FUND: 990000\nTO FUND: 990000\nFROM ACCOUNT: 110060\nTO ACCOUNT: 110060\nFROM: 01-AUG-2023\nTO: 31-AUG-2023\nINCLUDE ACCRUAL: Y\nPRINT FUND TOTALS: Y\nNUMBER OF PRINTED LINES PER PAGE: 55\nRECORD COUNT: 1", "attrs": { "block_label": "algorithm" }, "reading_order": 3 } ], "reading_order": 3 }, { "id": "p41.5", "order": 9, "type": "list_item", "bbox": { "l": 87.12, "t": 122.33500000000004, "r": 529.68, "b": 78.72 }, "text": "Categorize transactions in Bank 60 according to type of transaction. Sometimes transfers will list the other bank account, if not then FGRGLTA can be repeated for other accounts. Below is a summary of the cash accounts.", "reading_order": 4 }, { "id": "p41.6", "order": 10, "type": "footer", "bbox": { "l": 501.6, "t": 61.2, "r": 540, "b": 49.44 }, "text": "Page 41", "attrs": { "block_label": "number" }, "reading_order": 5 }, { "id": "p41.7", "order": 11, "type": "footnote", "bbox": { "l": 108, "t": 142.56, "r": 148.8, "b": 135.6 }, "text": "RECORD COUNT: 1", "attrs": { "block_label": "vision_footnote" }, "reading_order": 6 } ] }, { "document_id": 16417, "page": 42, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 190, "counts_by_type": { "footer": 1, "heading": 6, "list": 1, "list_item": 9, "table": 2, "table_cell": 169, "text": 2 }, "build_ms": 9, "items": [ { "id": "p42.1", "order": 1, "type": "heading", "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": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p42.2", "order": 2, "type": "table", "bbox": { "l": 71.28, "t": 716.88, "r": 556.8, "b": 587.76 }, "text": "", "attrs": { "block_label": "table", "n_rows": 5, "n_cols": 14, "integrity": { "skipped": "no_text_layer" } }, "children": [ { "id": "p42.2.1", "order": 3, "type": "table_cell", "bbox": { "l": 71.28, "t": 716.88, "r": 105.96, "b": 691.056 }, "text": "Bank:", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p42.2.2", "order": 4, "type": "table_cell", "bbox": { "l": 105.96, "t": 716.88, "r": 140.64, "b": 691.056 }, "text": "Fifth Third", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p42.2.3", "order": 5, "type": "table_cell", "bbox": { "l": 140.64, "t": 716.88, "r": 175.32, "b": 691.056 }, "text": "Fifth Third", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p42.2.4", "order": 6, "type": "table_cell", "bbox": { "l": 175.32, "t": 716.88, "r": 210, "b": 691.056 }, "text": "Fifth Third", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p42.2.5", "order": 7, "type": "table_cell", "bbox": { "l": 210, "t": 716.88, "r": 244.68, "b": 691.056 }, "text": "Fifth Third", "attrs": { "row": 0, "col": 4, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 4 }, { "id": "p42.2.6", "order": 8, "type": "table_cell", "bbox": { "l": 244.68, "t": 716.88, "r": 279.36, "b": 691.056 }, "text": "Fifth Third", "attrs": { "row": 0, "col": 5, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 5 }, { "id": "p42.2.7", "order": 9, "type": "table_cell", "bbox": { "l": 279.36, "t": 716.88, "r": 314.04, "b": 691.056 }, "text": "Fifth Third", "attrs": { "row": 0, "col": 6, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 6 }, { "id": "p42.2.8", "order": 10, "type": "table_cell", "bbox": { "l": 314.04, "t": 716.88, "r": 348.72, "b": 691.056 }, "text": "Fifth Third", "attrs": { "row": 0, "col": 7, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 7 }, { "id": "p42.2.9", "order": 11, "type": "table_cell", "bbox": { "l": 348.72, "t": 716.88, "r": 383.4, "b": 691.056 }, "text": "Fifth Third", "attrs": { "row": 0, "col": 8, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 8 }, { "id": "p42.2.10", "order": 12, "type": "table_cell", "bbox": { "l": 383.4, "t": 716.88, "r": 418.08, "b": 691.056 }, "text": "Fifth Third", "attrs": { "row": 0, "col": 9, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 9 }, { "id": "p42.2.11", "order": 13, "type": "table_cell", "bbox": { "l": 418.08, "t": 716.88, "r": 452.76, "b": 691.056 }, "text": "Fifth Third", "attrs": { "row": 0, "col": 10, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 10 }, { "id": "p42.2.12", "order": 14, "type": "table_cell", "bbox": { "l": 452.76, "t": 716.88, "r": 487.44, "b": 691.056 }, "text": "State", "attrs": { "row": 0, "col": 11, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 11 }, { "id": "p42.2.13", "order": 15, "type": "table_cell", "bbox": { "l": 487.44, "t": 716.88, "r": 522.12, "b": 691.056 }, "text": "State", "attrs": { "row": 0, "col": 12, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 12 }, { "id": "p42.2.14", "order": 16, "type": "table_cell", "bbox": { "l": 522.12, "t": 716.88, "r": 556.8, "b": 691.056 }, "text": "State", "attrs": { "row": 0, "col": 13, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 13 }, { "id": "p42.2.15", "order": 17, "type": "table_cell", "bbox": { "l": 71.28, "t": 691.056, "r": 105.96, "b": 665.232 }, "text": "Account Name:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 14 }, { "id": "p42.2.16", "order": 18, "type": "table_cell", "bbox": { "l": 105.96, "t": 691.056, "r": 140.64, "b": 665.232 }, "text": "Perkins - 52", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 15 }, { "id": "p42.2.17", "order": 19, "type": "table_cell", "bbox": { "l": 140.64, "t": 691.056, "r": 175.32, "b": 665.232 }, "text": "FFELP\\n(International Exchange) - 53", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 16 }, { "id": "p42.2.18", "order": 20, "type": "table_cell", "bbox": { "l": 175.32, "t": 691.056, "r": 210, "b": 665.232 }, "text": "Federal Direct Loans - 54", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 17 }, { "id": "p42.2.19", "order": 21, "type": "table_cell", "bbox": { "l": 210, "t": 691.056, "r": 244.68, "b": 665.232 }, "text": "Payroll - 55 (not used)", "attrs": { "row": 1, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 18 }, { "id": "p42.2.20", "order": 22, "type": "table_cell", "bbox": { "l": 244.68, "t": 691.056, "r": 279.36, "b": 665.232 }, "text": "Vendors - 56", "attrs": { "row": 1, "col": 5, "rowspan": 1, "colspan": 1 }, "reading_order": 19 }, { "id": "p42.2.21", "order": 23, "type": "table_cell", "bbox": { "l": 279.36, "t": 691.056, "r": 314.04, "b": 665.232 }, "text": "Federal Grants - 57", "attrs": { "row": 1, "col": 6, "rowspan": 1, "colspan": 1 }, "reading_order": 20 }, { "id": "p42.2.22", "order": 24, "type": "table_cell", "bbox": { "l": 314.04, "t": 691.056, "r": 348.72, "b": 665.232 }, "text": "Cashier - 58", "attrs": { "row": 1, "col": 7, "rowspan": 1, "colspan": 1 }, "reading_order": 21 }, { "id": "p42.2.23", "order": 25, "type": "table_cell", "bbox": { "l": 348.72, "t": 691.056, "r": 383.4, "b": 665.232 }, "text": "Credit Cards - 59", "attrs": { "row": 1, "col": 8, "rowspan": 1, "colspan": 1 }, "reading_order": 22 }, { "id": "p42.2.24", "order": 26, "type": "table_cell", "bbox": { "l": 383.4, "t": 691.056, "r": 418.08, "b": 665.232 }, "text": "General - 60", "attrs": { "row": 1, "col": 9, "rowspan": 1, "colspan": 1 }, "reading_order": 23 }, { "id": "p42.2.25", "order": 27, "type": "table_cell", "bbox": { "l": 418.08, "t": 691.056, "r": 452.76, "b": 665.232 }, "text": "Bank 09 - State", "attrs": { "row": 1, "col": 10, "rowspan": 1, "colspan": 1 }, "reading_order": 24 }, { "id": "p42.2.26", "order": 28, "type": "table_cell", "bbox": { "l": 452.76, "t": 691.056, "r": 487.44, "b": 665.232 }, "text": "Bank 20 - State Allotment", "attrs": { "row": 1, "col": 11, "rowspan": 1, "colspan": 1 }, "reading_order": 25 }, { "id": "p42.2.27", "order": 29, "type": "table_cell", "bbox": { "l": 487.44, "t": 691.056, "r": 522.12, "b": 665.232 }, "text": "Bank 29 - State Capital Projects", "attrs": { "row": 1, "col": 12, "rowspan": 1, "colspan": 1 }, "reading_order": 26 }, { "id": "p42.2.28", "order": 30, "type": "table_cell", "bbox": { "l": 522.12, "t": 691.056, "r": 556.8, "b": 665.232 }, "text": "", "attrs": { "row": 1, "col": 13, "rowspan": 1, "colspan": 1 }, "reading_order": 27 }, { "id": "p42.2.29", "order": 31, "type": "table_cell", "bbox": { "l": 71.28, "t": 665.232, "r": 105.96, "b": 639.408 }, "text": "Bank A/C#:", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 28 }, { "id": "p42.2.30", "order": 32, "type": "table_cell", "bbox": { "l": 105.96, "t": 665.232, "r": 140.64, "b": 639.408 }, "text": "x0662", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 29 }, { "id": "p42.2.31", "order": 33, "type": "table_cell", "bbox": { "l": 140.64, "t": 665.232, "r": 175.32, "b": 639.408 }, "text": "X0654", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 30 }, { "id": "p42.2.32", "order": 34, "type": "table_cell", "bbox": { "l": 175.32, "t": 665.232, "r": 210, "b": 639.408 }, "text": "x0621", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 31 }, { "id": "p42.2.33", "order": 35, "type": "table_cell", "bbox": { "l": 210, "t": 665.232, "r": 244.68, "b": 639.408 }, "text": "x0712", "attrs": { "row": 2, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 32 }, { "id": "p42.2.34", "order": 36, "type": "table_cell", "bbox": { "l": 244.68, "t": 665.232, "r": 279.36, "b": 639.408 }, "text": "x0704", "attrs": { "row": 2, "col": 5, "rowspan": 1, "colspan": 1 }, "reading_order": 33 }, { "id": "p42.2.35", "order": 37, "type": "table_cell", "bbox": { "l": 279.36, "t": 665.232, "r": 314.04, "b": 639.408 }, "text": "x0688", "attrs": { "row": 2, "col": 6, "rowspan": 1, "colspan": 1 }, "reading_order": 34 }, { "id": "p42.2.36", "order": 38, "type": "table_cell", "bbox": { "l": 314.04, "t": 665.232, "r": 348.72, "b": 639.408 }, "text": "x0639", "attrs": { "row": 2, "col": 7, "rowspan": 1, "colspan": 1 }, "reading_order": 35 }, { "id": "p42.2.37", "order": 39, "type": "table_cell", "bbox": { "l": 348.72, "t": 665.232, "r": 383.4, "b": 639.408 }, "text": "x0696", "attrs": { "row": 2, "col": 8, "rowspan": 1, "colspan": 1 }, "reading_order": 36 }, { "id": "p42.2.38", "order": 40, "type": "table_cell", "bbox": { "l": 383.4, "t": 665.232, "r": 418.08, "b": 639.408 }, "text": "x0720", "attrs": { "row": 2, "col": 9, "rowspan": 1, "colspan": 1 }, "reading_order": 37 }, { "id": "p42.2.39", "order": 41, "type": "table_cell", "bbox": { "l": 418.08, "t": 665.232, "r": 452.76, "b": 639.408 }, "text": "", "attrs": { "row": 2, "col": 10, "rowspan": 1, "colspan": 1 }, "reading_order": 38 }, { "id": "p42.2.40", "order": 42, "type": "table_cell", "bbox": { "l": 452.76, "t": 665.232, "r": 487.44, "b": 639.408 }, "text": "", "attrs": { "row": 2, "col": 11, "rowspan": 1, "colspan": 1 }, "reading_order": 39 }, { "id": "p42.2.41", "order": 43, "type": "table_cell", "bbox": { "l": 487.44, "t": 665.232, "r": 522.12, "b": 639.408 }, "text": "", "attrs": { "row": 2, "col": 12, "rowspan": 1, "colspan": 1 }, "reading_order": 40 }, { "id": "p42.2.42", "order": 44, "type": "table_cell", "bbox": { "l": 522.12, "t": 665.232, "r": 556.8, "b": 639.408 }, "text": "", "attrs": { "row": 2, "col": 13, "rowspan": 1, "colspan": 1 }, "reading_order": 41 }, { "id": "p42.2.43", "order": 45, "type": "table_cell", "bbox": { "l": 71.28, "t": 639.408, "r": 105.96, "b": 613.584 }, "text": "Banner GL", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 42 }, { "id": "p42.2.44", "order": 46, "type": "table_cell", "bbox": { "l": 105.96, "t": 639.408, "r": 140.64, "b": 613.584 }, "text": "110052", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 43 }, { "id": "p42.2.45", "order": 47, "type": "table_cell", "bbox": { "l": 140.64, "t": 639.408, "r": 175.32, "b": 613.584 }, "text": "110053", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 44 }, { "id": "p42.2.46", "order": 48, "type": "table_cell", "bbox": { "l": 175.32, "t": 639.408, "r": 210, "b": 613.584 }, "text": "110054", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 45 }, { "id": "p42.2.47", "order": 49, "type": "table_cell", "bbox": { "l": 210, "t": 639.408, "r": 244.68, "b": 613.584 }, "text": "110055", "attrs": { "row": 3, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 46 }, { "id": "p42.2.48", "order": 50, "type": "table_cell", "bbox": { "l": 244.68, "t": 639.408, "r": 279.36, "b": 613.584 }, "text": "110056", "attrs": { "row": 3, "col": 5, "rowspan": 1, "colspan": 1 }, "reading_order": 47 }, { "id": "p42.2.49", "order": 51, "type": "table_cell", "bbox": { "l": 279.36, "t": 639.408, "r": 314.04, "b": 613.584 }, "text": "110057", "attrs": { "row": 3, "col": 6, "rowspan": 1, "colspan": 1 }, "reading_order": 48 }, { "id": "p42.2.50", "order": 52, "type": "table_cell", "bbox": { "l": 314.04, "t": 639.408, "r": 348.72, "b": 613.584 }, "text": "110058", "attrs": { "row": 3, "col": 7, "rowspan": 1, "colspan": 1 }, "reading_order": 49 }, { "id": "p42.2.51", "order": 53, "type": "table_cell", "bbox": { "l": 348.72, "t": 639.408, "r": 383.4, "b": 613.584 }, "text": "110059", "attrs": { "row": 3, "col": 8, "rowspan": 1, "colspan": 1 }, "reading_order": 50 }, { "id": "p42.2.52", "order": 54, "type": "table_cell", "bbox": { "l": 383.4, "t": 639.408, "r": 418.08, "b": 613.584 }, "text": "110060", "attrs": { "row": 3, "col": 9, "rowspan": 1, "colspan": 1 }, "reading_order": 51 }, { "id": "p42.2.53", "order": 55, "type": "table_cell", "bbox": { "l": 418.08, "t": 639.408, "r": 452.76, "b": 613.584 }, "text": "110009", "attrs": { "row": 3, "col": 10, "rowspan": 1, "colspan": 1 }, "reading_order": 52 }, { "id": "p42.2.54", "order": 56, "type": "table_cell", "bbox": { "l": 452.76, "t": 639.408, "r": 487.44, "b": 613.584 }, "text": "110020", "attrs": { "row": 3, "col": 11, "rowspan": 1, "colspan": 1 }, "reading_order": 53 }, { "id": "p42.2.55", "order": 57, "type": "table_cell", "bbox": { "l": 487.44, "t": 639.408, "r": 522.12, "b": 613.584 }, "text": "110029", "attrs": { "row": 3, "col": 12, "rowspan": 1, "colspan": 1 }, "reading_order": 54 }, { "id": "p42.2.56", "order": 58, "type": "table_cell", "bbox": { "l": 522.12, "t": 639.408, "r": 556.8, "b": 613.584 }, "text": "", "attrs": { "row": 3, "col": 13, "rowspan": 1, "colspan": 1 }, "reading_order": 55 }, { "id": "p42.2.57", "order": 59, "type": "table_cell", "bbox": { "l": 71.28, "t": 613.584, "r": 105.96, "b": 587.76 }, "text": "Purpose", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 56 }, { "id": "p42.2.58", "order": 60, "type": "table_cell", "bbox": { "l": 105.96, "t": 613.584, "r": 140.64, "b": 587.76 }, "text": "Perkins account;\\nDeposits are received from ECSI for Perkins loans. Not a sweep account.", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 57 }, { "id": "p42.2.59", "order": 61, "type": "table_cell", "bbox": { "l": 140.64, "t": 613.584, "r": 175.32, "b": 587.76 }, "text": "Foreign exchange student payments and international wires are deposited here.\\nVery rarely used and is not a sweep account.", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 58 }, { "id": "p42.2.60", "order": 62, "type": "table_cell", "bbox": { "l": 175.32, "t": 613.584, "r": 210, "b": 587.76 }, "text": "Federal Direct Loans are received here.\\nAccount sweeps to bank 0720 (60).", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 59 }, { "id": "p42.2.61", "order": 63, "type": "table_cell", "bbox": { "l": 210, "t": 613.584, "r": 244.68, "b": 587.76 }, "text": "Old payroll account; account is no longer in use but kept open due to checks.", "attrs": { "row": 4, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 60 }, { "id": "p42.2.62", "order": 64, "type": "table_cell", "bbox": { "l": 244.68, "t": 613.584, "r": 279.36, "b": 587.76 }, "text": "Vendor payments for AP and Payroll. This is the only account payments are sent from.\\nSweeps to bank 0720 (60).", "attrs": { "row": 4, "col": 5, "rowspan": 1, "colspan": 1 }, "reading_order": 61 }, { "id": "p42.2.63", "order": 65, "type": "table_cell", "bbox": { "l": 279.36, "t": 613.584, "r": 314.04, "b": 587.76 }, "text": "Federal grants, Federal scholarships & VA funds are deposited here.\\nSweeps to bank 0720 (60).", "attrs": { "row": 4, "col": 6, "rowspan": 1, "colspan": 1 }, "reading_order": 62 }, { "id": "p42.2.64", "order": 66, "type": "table_cell", "bbox": { "l": 314.04, "t": 613.584, "r": 348.72, "b": 587.76 }, "text": "University accounts for cashiers. All cash and checks received at the University are deposited here as well as state payments. This account sweeps to bank 0720 (60).", "attrs": { "row": 4, "col": 7, "rowspan": 1, "colspan": 1 }, "reading_order": 63 }, { "id": "p42.2.65", "order": 67, "type": "table_cell", "bbox": { "l": 348.72, "t": 613.584, "r": 383.4, "b": 587.76 }, "text": "Merchant account; all credit cards should flow through this account. This account also pays the fees for credit card processing and will debit the account around the 10th. This is a sweep account to bank 0720 (60).", "attrs": { "row": 4, "col": 8, "rowspan": 1, "colspan": 1 }, "reading_order": 64 }, { "id": "p42.2.66", "order": 68, "type": "table_cell", "bbox": { "l": 383.4, "t": 613.584, "r": 418.08, "b": 587.76 }, "text": "General account;\\nUsed as a depository account and is where all other accounts sweep to.", "attrs": { "row": 4, "col": 9, "rowspan": 1, "colspan": 1 }, "reading_order": 65 }, { "id": "p42.2.67", "order": 69, "type": "table_cell", "bbox": { "l": 418.08, "t": 613.584, "r": 452.76, "b": 587.76 }, "text": "", "attrs": { "row": 4, "col": 10, "rowspan": 1, "colspan": 1 }, "reading_order": 66 }, { "id": "p42.2.68", "order": 70, "type": "table_cell", "bbox": { "l": 452.76, "t": 613.584, "r": 487.44, "b": 587.76 }, "text": "", "attrs": { "row": 4, "col": 11, "rowspan": 1, "colspan": 1 }, "reading_order": 67 }, { "id": "p42.2.69", "order": 71, "type": "table_cell", "bbox": { "l": 487.44, "t": 613.584, "r": 522.12, "b": 587.76 }, "text": "", "attrs": { "row": 4, "col": 12, "rowspan": 1, "colspan": 1 }, "reading_order": 68 }, { "id": "p42.2.70", "order": 72, "type": "table_cell", "bbox": { "l": 522.12, "t": 613.584, "r": 556.8, "b": 587.76 }, "text": "", "attrs": { "row": 4, "col": 13, "rowspan": 1, "colspan": 1 }, "reading_order": 69 } ], "reading_order": 1 }, { "id": "p42.3", "order": 73, "type": "list_item", "bbox": { "l": 86.88, "t": 576.975, "r": 387.84, "b": 562.8 }, "text": "Obtain details on vendor transactions for selected vendors", "reading_order": 2 }, { "id": "p42.4", "order": 74, "type": "text", "bbox": { "l": 123.6, "t": 560.64, "r": 513.6, "b": 518.88 }, "text": "Details on vendors for outflows can be found in FAIVNDH and can be added to Support tab. Put in the vendor # and fiscal year and then click Go. Then, find invoices with a check date in the month of the forecast", "reading_order": 3 }, { "id": "p42.5", "order": 75, "type": "table", "bbox": { "l": 73.44, "t": 512.16, "r": 590.4, "b": 409.2 }, "text": "", "attrs": { "block_label": "table", "n_rows": 9, "n_cols": 11, "integrity": { "skipped": "no_text_layer" } }, "children": [ { "id": "p42.5.1", "order": 76, "type": "table_cell", "bbox": { "l": 73.44, "t": 512.16, "r": 120.4364, "b": 500.72 }, "text": "Vendor Invoice", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p42.5.2", "order": 77, "type": "table_cell", "bbox": { "l": 120.4364, "t": 512.16, "r": 167.4327, "b": 500.72 }, "text": "Invoice", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p42.5.3", "order": 78, "type": "table_cell", "bbox": { "l": 167.4327, "t": 512.16, "r": 214.4291, "b": 500.72 }, "text": "Approval", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p42.5.4", "order": 79, "type": "table_cell", "bbox": { "l": 214.4291, "t": 512.16, "r": 261.4255, "b": 500.72 }, "text": "Multiple", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p42.5.5", "order": 80, "type": "table_cell", "bbox": { "l": 261.4255, "t": 512.16, "r": 308.4218, "b": 500.72 }, "text": "Credit Memo", "attrs": { "row": 0, "col": 4, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 4 }, { "id": "p42.5.6", "order": 81, "type": "table_cell", "bbox": { "l": 308.4218, "t": 512.16, "r": 355.4182, "b": 500.72 }, "text": "Open/Paid", "attrs": { "row": 0, "col": 5, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 5 }, { "id": "p42.5.7", "order": 82, "type": "table_cell", "bbox": { "l": 355.4182, "t": 512.16, "r": 402.4145, "b": 500.72 }, "text": "Cancel", "attrs": { "row": 0, "col": 6, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 6 }, { "id": "p42.5.8", "order": 83, "type": "table_cell", "bbox": { "l": 402.4145, "t": 512.16, "r": 449.4109, "b": 500.72 }, "text": "Vendor Invoice Amount", "attrs": { "row": 0, "col": 7, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 7 }, { "id": "p42.5.9", "order": 84, "type": "table_cell", "bbox": { "l": 449.4109, "t": 512.16, "r": 496.4073, "b": 500.72 }, "text": "Due Date", "attrs": { "row": 0, "col": 8, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 8 }, { "id": "p42.5.10", "order": 85, "type": "table_cell", "bbox": { "l": 496.4073, "t": 512.16, "r": 543.4036, "b": 500.72 }, "text": "Check Date", "attrs": { "row": 0, "col": 9, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 9 }, { "id": "p42.5.11", "order": 86, "type": "table_cell", "bbox": { "l": 543.4036, "t": 512.16, "r": 590.4, "b": 500.72 }, "text": "Check Number", "attrs": { "row": 0, "col": 10, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 10 }, { "id": "p42.5.12", "order": 87, "type": "table_cell", "bbox": { "l": 73.44, "t": 500.72, "r": 120.4364, "b": 489.28 }, "text": "898493615059", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p42.5.13", "order": 88, "type": "table_cell", "bbox": { "l": 120.4364, "t": 500.72, "r": 167.4327, "b": 489.28 }, "text": "10170089", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 12 }, { "id": "p42.5.14", "order": 89, "type": "table_cell", "bbox": { "l": 167.4327, "t": 500.72, "r": 214.4291, "b": 489.28 }, "text": "YES", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 13 }, { "id": "p42.5.15", "order": 90, "type": "table_cell", "bbox": { "l": 214.4291, "t": 500.72, "r": 261.4255, "b": 489.28 }, "text": "NO", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 14 }, { "id": "p42.5.16", "order": 91, "type": "table_cell", "bbox": { "l": 261.4255, "t": 500.72, "r": 308.4218, "b": 489.28 }, "text": "NO", "attrs": { "row": 1, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 15 }, { "id": "p42.5.17", "order": 92, "type": "table_cell", "bbox": { "l": 308.4218, "t": 500.72, "r": 355.4182, "b": 489.28 }, "text": "PAID", "attrs": { "row": 1, "col": 5, "rowspan": 1, "colspan": 1 }, "reading_order": 16 }, { "id": "p42.5.18", "order": 93, "type": "table_cell", "bbox": { "l": 355.4182, "t": 500.72, "r": 402.4145, "b": 489.28 }, "text": "NO", "attrs": { "row": 1, "col": 6, "rowspan": 1, "colspan": 1 }, "reading_order": 17 }, { "id": "p42.5.19", "order": 94, "type": "table_cell", "bbox": { "l": 402.4145, "t": 500.72, "r": 449.4109, "b": 489.28 }, "text": "212,036.23", "attrs": { "row": 1, "col": 7, "rowspan": 1, "colspan": 1 }, "reading_order": 18 }, { "id": "p42.5.20", "order": 95, "type": "table_cell", "bbox": { "l": 449.4109, "t": 500.72, "r": 496.4073, "b": 489.28 }, "text": "07/31/2023", "attrs": { "row": 1, "col": 8, "rowspan": 1, "colspan": 1 }, "reading_order": 19 }, { "id": "p42.5.21", "order": 96, "type": "table_cell", "bbox": { "l": 496.4073, "t": 500.72, "r": 543.4036, "b": 489.28 }, "text": "07/31/2023", "attrs": { "row": 1, "col": 9, "rowspan": 1, "colspan": 1 }, "reading_order": 20 }, { "id": "p42.5.22", "order": 97, "type": "table_cell", "bbox": { "l": 543.4036, "t": 500.72, "r": 590.4, "b": 489.28 }, "text": "00136827", "attrs": { "row": 1, "col": 10, "rowspan": 1, "colspan": 1 }, "reading_order": 21 }, { "id": "p42.5.23", "order": 98, "type": "table_cell", "bbox": { "l": 73.44, "t": 489.28, "r": 120.4364, "b": 477.84 }, "text": "898496357044", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 22 }, { "id": "p42.5.24", "order": 99, "type": "table_cell", "bbox": { "l": 120.4364, "t": 489.28, "r": 167.4327, "b": 477.84 }, "text": "10170090", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 23 }, { "id": "p42.5.25", "order": 100, "type": "table_cell", "bbox": { "l": 167.4327, "t": 489.28, "r": 214.4291, "b": 477.84 }, "text": "YES", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 24 }, { "id": "p42.5.26", "order": 101, "type": "table_cell", "bbox": { "l": 214.4291, "t": 489.28, "r": 261.4255, "b": 477.84 }, "text": "NO", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 25 }, { "id": "p42.5.27", "order": 102, "type": "table_cell", "bbox": { "l": 261.4255, "t": 489.28, "r": 308.4218, "b": 477.84 }, "text": "NO", "attrs": { "row": 2, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 26 }, { "id": "p42.5.28", "order": 103, "type": "table_cell", "bbox": { "l": 308.4218, "t": 489.28, "r": 355.4182, "b": 477.84 }, "text": "PAID", "attrs": { "row": 2, "col": 5, "rowspan": 1, "colspan": 1 }, "reading_order": 27 }, { "id": "p42.5.29", "order": 104, "type": "table_cell", "bbox": { "l": 355.4182, "t": 489.28, "r": 402.4145, "b": 477.84 }, "text": "NO", "attrs": { "row": 2, "col": 6, "rowspan": 1, "colspan": 1 }, "reading_order": 28 }, { "id": "p42.5.30", "order": 105, "type": "table_cell", "bbox": { "l": 402.4145, "t": 489.28, "r": 449.4109, "b": 477.84 }, "text": "115,893.59", "attrs": { "row": 2, "col": 7, "rowspan": 1, "colspan": 1 }, "reading_order": 29 }, { "id": "p42.5.31", "order": 106, "type": "table_cell", "bbox": { "l": 449.4109, "t": 489.28, "r": 496.4073, "b": 477.84 }, "text": "07/14/2023", "attrs": { "row": 2, "col": 8, "rowspan": 1, "colspan": 1 }, "reading_order": 30 }, { "id": "p42.5.32", "order": 107, "type": "table_cell", "bbox": { "l": 496.4073, "t": 489.28, "r": 543.4036, "b": 477.84 }, "text": "07/31/2023", "attrs": { "row": 2, "col": 9, "rowspan": 1, "colspan": 1 }, "reading_order": 31 }, { "id": "p42.5.33", "order": 108, "type": "table_cell", "bbox": { "l": 543.4036, "t": 489.28, "r": 590.4, "b": 477.84 }, "text": "00136827", "attrs": { "row": 2, "col": 10, "rowspan": 1, "colspan": 1 }, "reading_order": 32 }, { "id": "p42.5.34", "order": 109, "type": "table_cell", "bbox": { "l": 73.44, "t": 477.84, "r": 120.4364, "b": 466.4 }, "text": "898492038944", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 33 }, { "id": "p42.5.35", "order": 110, "type": "table_cell", "bbox": { "l": 120.4364, "t": 477.84, "r": 167.4327, "b": 466.4 }, "text": "10170091", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 34 }, { "id": "p42.5.36", "order": 111, "type": "table_cell", "bbox": { "l": 167.4327, "t": 477.84, "r": 214.4291, "b": 466.4 }, "text": "YES", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 35 }, { "id": "p42.5.37", "order": 112, "type": "table_cell", "bbox": { "l": 214.4291, "t": 477.84, "r": 261.4255, "b": 466.4 }, "text": "NO", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 36 }, { "id": "p42.5.38", "order": 113, "type": "table_cell", "bbox": { "l": 261.4255, "t": 477.84, "r": 308.4218, "b": 466.4 }, "text": "NO", "attrs": { "row": 3, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 37 }, { "id": "p42.5.39", "order": 114, "type": "table_cell", "bbox": { "l": 308.4218, "t": 477.84, "r": 355.4182, "b": 466.4 }, "text": "PAID", "attrs": { "row": 3, "col": 5, "rowspan": 1, "colspan": 1 }, "reading_order": 38 }, { "id": "p42.5.40", "order": 115, "type": "table_cell", "bbox": { "l": 355.4182, "t": 477.84, "r": 402.4145, "b": 466.4 }, "text": "NO", "attrs": { "row": 3, "col": 6, "rowspan": 1, "colspan": 1 }, "reading_order": 39 }, { "id": "p42.5.41", "order": 116, "type": "table_cell", "bbox": { "l": 402.4145, "t": 477.84, "r": 449.4109, "b": 466.4 }, "text": "14,465.82", "attrs": { "row": 3, "col": 7, "rowspan": 1, "colspan": 1 }, "reading_order": 40 }, { "id": "p42.5.42", "order": 117, "type": "table_cell", "bbox": { "l": 449.4109, "t": 477.84, "r": 496.4073, "b": 466.4 }, "text": "07/28/2023", "attrs": { "row": 3, "col": 8, "rowspan": 1, "colspan": 1 }, "reading_order": 41 }, { "id": "p42.5.43", "order": 118, "type": "table_cell", "bbox": { "l": 496.4073, "t": 477.84, "r": 543.4036, "b": 466.4 }, "text": "07/31/2023", "attrs": { "row": 3, "col": 9, "rowspan": 1, "colspan": 1 }, "reading_order": 42 }, { "id": "p42.5.44", "order": 119, "type": "table_cell", "bbox": { "l": 543.4036, "t": 477.84, "r": 590.4, "b": 466.4 }, "text": "00136827", "attrs": { "row": 3, "col": 10, "rowspan": 1, "colspan": 1 }, "reading_order": 43 }, { "id": "p42.5.45", "order": 120, "type": "table_cell", "bbox": { "l": 73.44, "t": 466.4, "r": 120.4364, "b": 454.96 }, "text": "898492028676", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 44 }, { "id": "p42.5.46", "order": 121, "type": "table_cell", "bbox": { "l": 120.4364, "t": 466.4, "r": 167.4327, "b": 454.96 }, "text": "10170189", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 45 }, { "id": "p42.5.47", "order": 122, "type": "table_cell", "bbox": { "l": 167.4327, "t": 466.4, "r": 214.4291, "b": 454.96 }, "text": "YES", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 46 }, { "id": "p42.5.48", "order": 123, "type": "table_cell", "bbox": { "l": 214.4291, "t": 466.4, "r": 261.4255, "b": 454.96 }, "text": "NO", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 47 }, { "id": "p42.5.49", "order": 124, "type": "table_cell", "bbox": { "l": 261.4255, "t": 466.4, "r": 308.4218, "b": 454.96 }, "text": "NO", "attrs": { "row": 4, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 48 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balances in the state account accounts for each fund daily to determine balances available and confirm Banner balances ties with state system.", "children": [ { "id": "p43.12.1", "order": 20, "type": "form_field", "bbox": { "l": 123.6, "t": 395.04, "r": 135.6, "b": 383.04 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Checks the balances in the state account accounts for each fund daily to determine balances available and confirm Banner balances ties with state system.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p43.12", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 11 }, { "id": "p43.13", "order": 21, "type": "text", "bbox": { "l": 123.12, "t": 366, "r": 536.88, "b": 339.6 }, "text": "Sends an email memo to the State Treasurer to request drawdown to reimburse for disbursements made the prior day.", "reading_order": 12 }, { "id": "p43.14", "order": 22, "type": "list", "bbox": { "l": 159.36, "t": 337.989, "r": 540.48, "b": 280.56 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p43.14.1", "order": 23, "type": "list_item", "bbox": { "l": 159.6, "t": 337.989, "r": 540.48, "b": 311.04 }, "text": "Send to Phil Nally, DeeDee McCrosky, CC: Sue Casey, Jackie Green, Melissa Duval and Finance.OFMInvest@ky.gov", "children": [ { "id": "p43.14.1.1", "order": 24, "type": "link", "bbox": { "l": 227.66, "t": 324.3, "r": 364.03, "b": 309.81 }, "text": "Finance.OFMInvest@ky.gov", "attrs": { "uri": "mailto:Finance.OFMInvest@ky.gov", "action_type": "/URI" }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p43.14.2", "order": 25, "type": "list_item", "bbox": { "l": 159.36, "t": 308.989, "r": 506.88, "b": 280.56 }, "text": "Copy CFO, Controller, and Cashiers to watch for incoming electronic payment and provide instructions for recording the deposit.", "marker": "■", "reading_order": 1 } ], "reading_order": 13 }, { "id": "p43.15", "order": 26, "type": "heading", "bbox": { "l": 70.56, "t": 271.44, "r": 276.72, "b": 258.24 }, "text": "Drawing Down for Federal Financial Aid", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 14 }, { "id": "p43.16", "order": 27, "type": "text", "bbox": { "l": 68.64, "t": 255.84, "r": 538.8, "b": 169.92 }, "text": "The federal Department of Education requires institutions to initiate drawdowns of federal financial aid for programs including Pell, SEOG, Federal Work Study, and Direct Loans within strict timing limitations. Funds can be drawn no earlier than 7 days in advance of disbursement to students' accounts. 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"bbox": { "l": 69.6, "t": 754.8, "r": 282.24, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p45.2", "order": 2, "type": "heading", "bbox": { "l": 70.08, "t": 712.8, "r": 346.32, "b": 697.92 }, "text": "Endowment Investment Management", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p45.3", "order": 3, "type": "text", "bbox": { "l": 68.64, "t": 693.36, "r": 538.8, "b": 577.44 }, "text": "The Kentucky State University Endowment (“Endowment”) is an aggregation of funds comprised of gifts from donors and grants from the Commonwealth of Kentucky, with the requirement that they be invested in perpetuity to generate a reliable and steadily growing revenue stream to support the mission of Kentucky State University (“University”) both now and in the future. The revenue stream, or annual spending distributions, supports scholarships, chairs, professorships, and departments, as defined by the executed Endowment agreements. The Endowment is expected to provide fiscal stability because the principal is invested for long-term growth and spending distributions are generated annually.", "reading_order": 2 }, { "id": "p45.4", "order": 4, "type": "text", "bbox": { "l": 68.64, "t": 569.52, "r": 540.24, "b": 497.04 }, "text": "The University has a fiduciary responsibility to prudently manage and preserve the long-term purchasing power of the Endowment, as well as the individual endowment funds, to evenly support present and future beneficiaries. This fiduciary responsibility constitutes both a legal and moral obligation to donors and the Commonwealth of Kentucky, who intend that their gifts and grants provide support for the University in perpetuity.", "reading_order": 3 }, { "id": "p45.5", "order": 5, "type": "text", "bbox": { "l": 68.64, "t": 488.88, "r": 512.4, "b": 461.52 }, "text": "The Endowment is considered open and can welcome additional funds from current or future donors with the expectation that they be invested on a long-term basis.", "reading_order": 4 }, { "id": "p45.6", "order": 6, "type": "heading", "bbox": { "l": 70.32, "t": 451.44, "r": 108, "b": 437.52 }, "text": "Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p45.7", "order": 7, "type": "text", "bbox": { "l": 68.88, "t": 434.4, "r": 517.68, "b": 392.16 }, "text": "This policy aims to outline a philosophy that will guide the management of investment assets toward desired results. It is intended to be sufficiently specific as to be meaningful, yet flexible enough to be practical.", "reading_order": 6 }, { "id": "p45.8", "order": 8, "type": "text", "bbox": { "l": 69.84, "t": 383.28, "r": 400.56, "b": 370.08 }, "text": "This Endowment Investment & Spending Policy is set forth in order to:", "reading_order": 7 }, { "id": "p45.9", "order": 9, "type": "list", "bbox": { "l": 86.64, "t": 361.405, "r": 536.64, "b": 256.56 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p45.9.1", "order": 10, "type": "list_item", "bbox": { "l": 86.88, "t": 361.405, "r": 272.64, "b": 347.28 }, "text": "Define and assign responsibilities;", "reading_order": 0 }, { "id": "p45.9.2", "order": 11, "type": "list_item", "bbox": { "l": 86.88, "t": 346.155, "r": 530.88, "b": 318.48 }, "text": "Establish a clear understanding of the investment goals and objectives of the Endowment assets;", "marker": "-", "reading_order": 1 }, { "id": "p45.9.3", "order": 12, "type": "list_item", "bbox": { "l": 86.88, "t": 316.655, "r": 510.48, "b": 288.96 }, "text": "Offer guidance and limitations regarding the investment and spending of Endowment assets;", "reading_order": 2 }, { "id": "p45.9.4", "order": 13, "type": "list_item", "bbox": { "l": 86.88, "t": 286.885, "r": 366.24, "b": 272.88 }, "text": "Establish a basis of evaluating investment results; and", "reading_order": 3 }, { "id": "p45.9.5", "order": 14, "type": "list_item", "bbox": { "l": 86.64, "t": 271.635, "r": 536.64, "b": 256.56 }, "text": "Manage the Endowment's assets according to industry best practices and applicable laws.", "reading_order": 4 } ], "reading_order": 8 }, { "id": "p45.10", "order": 15, "type": "text", "bbox": { "l": 68.64, "t": 247.44, "r": 527.28, "b": 175.92 }, "text": "The Endowment Investment & Spending Policy shall be formally reviewed annually and at such other times as desired by the Board of Regents, or the Board’s designated Committee, and the University’s administration. Any modifications to the policy shall be approved by the Board. This Endowment Investment & Spending Policy shall supersede all existing Kentucky State University Endowment Investment Policies and Endowment Spending Policies.", "reading_order": 9 }, { "id": "p45.11", "order": 16, "type": "text", "bbox": { "l": 68.64, "t": 167.04, "r": 529.44, "b": 109.68 }, "text": "Policy statement 4.1.16 provides procedures for hiring and monitoring of the investment management firm, achieving investment objectives, and allocating spending from the funds. The procedures documented in this section describe recording the resulting investment earnings, gains, losses and distributions in the accounting records.", "reading_order": 10 }, { "id": "p45.12", "order": 17, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 541.2, "b": 49.44 }, "text": "Page 45", "attrs": { "block_label": "number" }, "reading_order": 11 } ] }, { "document_id": 16417, "page": 46, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 27, "counts_by_type": { "footer": 1, "form_field": 2, "header": 1, "heading": 6, "list": 3, "list_item": 9, "text": 5 }, "build_ms": 3, "items": [ { "id": "p46.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 754.8, "r": 281.76, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p46.2", "order": 2, "type": "heading", "bbox": { "l": 70.32, "t": 690.96, "r": 138.24, "b": 677.04 }, "text": "Procedures", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p46.3", "order": 3, "type": "text", "bbox": { "l": 70.08, "t": 668.4, "r": 278.4, "b": 655.2 }, "text": "Endowment Investment Access Control", "reading_order": 2 }, { "id": "p46.4", "order": 4, "type": "heading", "bbox": { "l": 70.08, "t": 652.32, "r": 194.88, "b": 639.6 }, "text": "Responsible position(s):", "level": 3, "reading_order": 3 }, { "id": "p46.5", "order": 5, "type": "list_item", "bbox": { "l": 87.12, "t": 631.005, "r": 158.4, "b": 616.8 }, "text": "Controller", "reading_order": 4 }, { "id": "p46.6", "order": 6, "type": "heading", "bbox": { "l": 69.84, "t": 607.2, "r": 240.48, "b": 594.24 }, "text": "Required documents and access:", "level": 3, "reading_order": 5 }, { "id": "p46.7", "order": 7, "type": "list_item", "bbox": { "l": 86.64, "t": 585.225, "r": 357.12, "b": 570.96 }, "text": "Online administrator access to investment accounts", "reading_order": 6 }, { "id": "p46.8", "order": 8, "type": "heading", "bbox": { "l": 69.6, "t": 561.12, "r": 184.8, "b": 547.92 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p46.9", "order": 9, "type": "list", "bbox": { "l": 108.05, "t": 538.749, "r": 293.29, "b": 510.048 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p46.9.1", "order": 10, "type": "list_item", "bbox": { "l": 108.05, "t": 538.749, "r": 293.29, "b": 525.318 }, "text": "As needed to add or delete user access", "marker": "•", "reading_order": 0 }, { "id": "p46.9.2", "order": 11, "type": "list_item", "bbox": { "l": 108.05, "t": 523.479, "r": 241.557, "b": 510.048 }, "text": "Annually review user access", "marker": "•", "reading_order": 1 } ], "reading_order": 8 }, { "id": "p46.10", "order": 12, "type": "heading", "bbox": { "l": 69.84, "t": 499.92, "r": 105.6, "b": 487.68 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p46.11", "order": 13, "type": "list", "bbox": { "l": 87.12, "t": 478.455, "r": 516.96, "b": 420.24 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p46.11.1", "order": 14, "type": "list_item", "bbox": { "l": 87.12, "t": 478.455, "r": 514.32, "b": 450.72 }, "text": "Ensure investment account set up requires dual controls for transaction activity in the accounts.", "marker": "-", "reading_order": 0 }, { "id": "p46.11.2", "order": 15, "type": "list_item", "bbox": { "l": 87.36, "t": 448.685, "r": 516.96, "b": 420.24 }, "text": "Assign appropriate security roles to the employees in those positions. The investment manager will require the assigned users to validate their identity.", "marker": "-", "reading_order": 1 } ], "reading_order": 10 }, { "id": "p46.12", "order": 16, "type": "text", "bbox": { "l": 123.84, "t": 417.6, "r": 487.92, "b": 391.68 }, "text": "Controller and Accountant - query only access; positions responsible for reconciling investment accounts.", "reading_order": 11 }, { "id": "p46.13", "order": 17, "type": "list", "bbox": { "l": 86.64, "t": 388.56, "r": 530.4, "b": 332.4 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p46.13.1", "order": 18, "type": "list_item", "bbox": { "l": 123.84, "t": 388.56, "r": 447.12, "b": 377.28 }, "text": "VP Advancement – transactional access to initiate transfers out.", "marker": "○", "children": [ { "id": "p46.13.1.1", "order": 19, "type": "form_field", "bbox": { "l": 123.84, "t": 388.56, "r": 135.12, "b": 377.28 }, "text": "", "attrs": { "field_kind": "radio", "label": "VP Advancement – transactional access to initiate transfers out.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p46.13.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p46.13.2", "order": 20, "type": "list_item", "bbox": { "l": 124.32, "t": 374.16, "r": 394.32, "b": 362.16 }, "text": "CFO – transactional access to approve transfers out.", "marker": "○", "children": [ { "id": "p46.13.2.1", "order": 21, "type": "form_field", "bbox": { "l": 124.32, "t": 374.16, "r": 136.32, "b": 362.16 }, "text": "", "attrs": { "field_kind": "radio", "label": "CFO – transactional access to approve transfers out.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p46.13.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p46.13.3", "order": 22, "type": "list_item", "bbox": { "l": 86.64, "t": 361.155, "r": 530.4, "b": 332.4 }, "text": "Review authorized users' access annually to ensure access is appropriately assigned and revoked in a timely manner.", "marker": "-", "reading_order": 2 } ], "reading_order": 12 }, { "id": "p46.14", "order": 23, "type": "heading", "bbox": { "l": 70.08, "t": 322.32, "r": 248.16, "b": 309.36 }, "text": "Endowment Spending Allocations", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 13 }, { "id": "p46.15", "order": 24, "type": "text", "bbox": { "l": 68.4, "t": 306.24, "r": 539.52, "b": 234.96 }, "text": "Annual spending distributions from endowments is set by policy. It is calculated by a smoothing formula based on a rolling three-year average of the quarterly market values. Ending market values for the last 12 quarters are averaged, and the result is then multiplied by the 4% spending rate (1% per quarter) to determine the total amount to be distributed. This amount is then allocated to participating funds based on their pro-rata share of the total investment pool.", "reading_order": 14 }, { "id": "p46.16", "order": 25, "type": "text", "bbox": { "l": 68.64, "t": 226.32, "r": 533.76, "b": 168.72 }, "text": "The calculated annual spending distribution must fall between 3.5% and 5% of the current market value of the pooled endowment investment. Should the rolling three-year average be outside of this range, it will be raised to 3.5% or lowered to 5%. The Board of Regents reserves the right to freeze, lower, or increase the annual spending distribution in an extraordinary financial situation.", "reading_order": 15 }, { "id": "p46.17", "order": 26, "type": "text", "bbox": { "l": 69.12, "t": 160.32, "r": 528.96, "b": 118.56 }, "text": "Eligible endowment funds will be charged an annual internal administrative management fee of 0.50% of the current market value (assessed quarterly) to support the administrative costs of the institution.", "reading_order": 16 }, { "id": "p46.18", "order": 27, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 541.2, "b": 49.44 }, "text": "Page 46", "attrs": { "block_label": "number" }, "reading_order": 17 } ] }, { "document_id": 16417, "page": 47, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 34, "counts_by_type": { "footer": 1, "form_field": 2, "header": 1, "heading": 6, "list": 3, "list_item": 16, "text": 5 }, "build_ms": 3, "items": [ { "id": "p47.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 755.28, "r": 282.24, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p47.2", "order": 2, "type": "text", "bbox": { "l": 68.88, "t": 715.2, "r": 517.68, "b": 672.24 }, "text": "The Board of Regents may temporarily increase the management fee to support additional expenses associated with the endowment, fundraising, or administrative activities. At no time shall the management fee exceed 1.00%.", "reading_order": 1 }, { "id": "p47.3", "order": 3, "type": "heading", "bbox": { "l": 69.6, "t": 640.8, "r": 194.64, "b": 627.84 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p47.4", "order": 4, "type": "list", "bbox": { "l": 108.05, "t": 618.279, "r": 213.673, "b": 559.068 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p47.4.1", "order": 5, "type": "list_item", "bbox": { "l": 108.05, "t": 618.279, "r": 213.673, "b": 604.848 }, "text": "CFO serves as backup", "reading_order": 0 }, { "id": "p47.4.2", "order": 6, "type": "list_item", "bbox": { "l": 108.05, "t": 602.999, "r": 188.79, "b": 589.568 }, "text": "VP Advancement", "marker": "•", "reading_order": 1 }, { "id": "p47.4.3", "order": 7, "type": "list_item", "bbox": { "l": 108.05, "t": 587.749, "r": 144.955, "b": 574.318 }, "text": "Cashier", "marker": "•", "reading_order": 2 }, { 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"bbox": { "l": 69.6, "t": 458.16, "r": 106.32, "b": 444.72 }, "text": "Steps:", "level": 3, "reading_order": 8 }, { "id": "p47.10", "order": 14, "type": "heading", "bbox": { "l": 87.36, "t": 435.12, "r": 134.64, "b": 422.88 }, "text": "CFO:", "level": 3, "reading_order": 9 }, { "id": "p47.11", "order": 15, "type": "text", "bbox": { "l": 122.88, "t": 419.52, "r": 498.72, "b": 407.52 }, "text": "Calculates the quarterly spending distribution amount based on the policy.", "reading_order": 10 }, { "id": "p47.12", "order": 16, "type": "list", "bbox": { "l": 86.64, "t": 405.36, "r": 528.48, "b": 304.32 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p47.12.1", "order": 17, "type": "list_item", "bbox": { "l": 123.12, "t": 405.36, "r": 523.44, "b": 379.44 }, "text": "Provides calculated spending distribution amount to VP Advancement to initiate investment withdrawal.", "marker": "○", "children": [ { "id": "p47.12.1.1", "order": 18, "type": "form_field", "bbox": { "l": 123.12, "t": 405.36, "r": 135.12, "b": 393.36 }, "text": "", "attrs": { "field_kind": "radio", "label": "Provides calculated spending distribution amount to VP Advancement to initiate investment withdrawal.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p47.12.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p47.12.2", "order": 19, "type": "list_item", "bbox": { "l": 86.64, "t": 377.435, "r": 528.48, "b": 349.2 }, "text": "VP Advancement initiates withdrawal request with the investment manager, copying the CFO, Controller, Accountant, and Cashier.", "marker": "•", "reading_order": 1 }, { "id": "p47.12.3", "order": 20, "type": "list_item", "bbox": { "l": 86.88, "t": 347.655, "r": 469.44, "b": 333.12 }, "text": "CFO approves withdrawal request with investment manager (dual approval).", "reading_order": 2 }, { "id": "p47.12.4", "order": 21, "type": "list_item", "bbox": { "l": 86.64, "t": 332.405, "r": 485.52, "b": 304.32 }, "text": "Cashier records cash receipt for spending distribution and management fees to endowment investment clearing account using a Detail Code.", "marker": "-", "reading_order": 3 } ], "reading_order": 11 }, { "id": "p47.13", "order": 22, "type": "text", "bbox": { "l": 123.12, "t": 301.92, "r": 482.4, "b": 289.92 }, "text": "DR depository cash 990000 Bank Fund -11XX Depository Bank Account", "reading_order": 12 }, { "id": "p47.14", "order": 23, "type": "text", "bbox": { "l": 124.32, "t": 286.8, "r": 492, "b": 274.8 }, "text": "○ CR clearing account 610000 Pooled Endowment – 29XX Clearing Account", "children": [ { "id": "p47.14.1", "order": 24, "type": "form_field", "bbox": { "l": 124.32, "t": 286.8, "r": 136.32, "b": 274.8 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ CR clearing account 610000 Pooled Endowment – 29XX Clearing Account", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p47.14", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 13 }, { "id": "p47.15", "order": 25, "type": "heading", "bbox": { "l": 87.36, "t": 271.92, "r": 171.12, "b": 260.64 }, "text": "• Accountant:", "level": 3, "reading_order": 14 }, { "id": "p47.16", "order": 26, "type": "text", "bbox": { "l": 123.84, "t": 257.28, "r": 519.84, "b": 216.96 }, "text": "o Records journal entry for spending distribution disbursements from clearing accounts to spending accounts from details provided in month-end investment reports.", "reading_order": 15 }, { "id": "p47.17", "order": 27, "type": "list", "bbox": { "l": 159.6, "t": 214.70899999999995, "r": 527.52, "b": 97.44 }, "text": "", "attrs": { "item_count": 6 }, "children": [ { "id": "p47.17.1", "order": 28, "type": "list_item", "bbox": { "l": 159.6, "t": 214.70899999999995, "r": 390.24, "b": 201.84 }, "text": "Spendable allocation to spending accounts:", "marker": "■", "reading_order": 0 }, { "id": "p47.17.2", "order": 29, "type": "list_item", "bbox": { "l": 195.84, "t": 200.60500000000002, "r": 505.68, "b": 186.24 }, "text": "DR 610000 Pooled Endowment fund – 29XX Clearing Account", "reading_order": 1 }, { "id": "p47.17.3", "order": 30, "type": "list_item", "bbox": { "l": 195.36, "t": 185.35500000000002, "r": 527.52, "b": 157.44 }, "text": "CR 26XXX0 Endowment Spendable fund – ORGN – 86XX Spending Distribution - PROG", "reading_order": 2 }, { "id": "p47.17.4", "order": 31, "type": "list_item", "bbox": { "l": 159.6, "t": 155.18899999999996, "r": 455.04, "b": 142.32 }, "text": "Management fee to institutional account (summary level):", "marker": "■", "reading_order": 3 }, { "id": "p47.17.5", "order": 32, "type": "list_item", "bbox": { "l": 195.6, "t": 141.10500000000002, "r": 506.4, "b": 126.48 }, "text": "DR 610000 Pooled Endowment fund – 29XX Clearing Account", "reading_order": 4 }, { "id": "p47.17.6", "order": 33, "type": "list_item", "bbox": { "l": 195.36, "t": 125.83500000000004, "r": 506.64, "b": 97.44 }, "text": "CR 110001 Current Unrestricted fund – ORGN – 80XX Internal Endowment Management Fee - PROG", "marker": "-", "reading_order": 5 } ], "reading_order": 16 }, { "id": "p47.18", "order": 34, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 540.96, "b": 49.44 }, "text": "Page 47", "attrs": { "block_label": "number" }, "reading_order": 17 } ] }, { "document_id": 16417, "page": 48, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 16, "counts_by_type": { "footer": 1, "header": 1, "heading": 3, "text": 11 }, "build_ms": 2, "items": [ { "id": "p48.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 755.04, "r": 282.24, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p48.2", "order": 2, "type": "text", "bbox": { "l": 123.36, "t": 714.72, "r": 540.48, "b": 672.72 }, "text": "Reconciles endowment account as usual (see month-end reconciliations) which records these disbursements from the endowment investment account and adjusts the market value of each endowment.", "reading_order": 1 }, { "id": "p48.3", "order": 3, "type": "heading", "bbox": { "l": 70.56, "t": 657.36, "r": 208.08, "b": 642.24 }, "text": "Debt Management", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p48.4", "order": 4, "type": "text", "bbox": { "l": 68.88, "t": 637.92, "r": 532.56, "b": 595.44 }, "text": "To fulfill its mission, the University must make ongoing strategic capital investments in academic, student life, and other plant facilities using an appropriate mix of funding sources including state bonds and appropriations, philanthropy, and capital leases.", "reading_order": 3 }, { "id": "p48.5", "order": 5, "type": "text", "bbox": { "l": 68.64, "t": 586.32, "r": 540.24, "b": 515.04 }, "text": "The purpose of the policy is to provide guidance on the strategic use of debt and to ensure the appropriate mix of funding sources are considered and utilized. Debt is a valuable source of capital project financing but should be limited to projects that relate to the mission and strategic objectives of the University. The amount of debt incurred has an impact on the financial health of the University and its credit rating.", "reading_order": 4 }, { "id": "p48.6", "order": 6, "type": "text", "bbox": { "l": 68.64, "t": 506.16, "r": 534.24, "b": 478.32 }, "text": "This policy provides a discipline and framework to be used to evaluate the appropriate use of debt in capital financing plans.", "reading_order": 5 }, { "id": "p48.7", "order": 7, "type": "heading", "bbox": { "l": 70.08, "t": 468.72, "r": 107.76, "b": 454.08 }, "text": "Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p48.8", "order": 8, "type": "text", "bbox": { "l": 68.88, "t": 446.16, "r": 536.64, "b": 418.32 }, "text": "Projects to be considered for debt financing must relate, directly or indirectly, to the mission of the University.", "reading_order": 7 }, { "id": "p48.9", "order": 9, "type": "text", "bbox": { "l": 68.4, "t": 408.96, "r": 538.8, "b": 322.32 }, "text": "The University shall maximize the use of philanthropy, grants, state appropriations and state bonds to fund capital projects, strategically using taxable and tax-exempt debt to provide additional resources to support mission-critical investments. The University will consider other funding opportunities when appropriate and advantageous to the University. An evaluation of such financing strategies will include a comprehensive assessment of the risks, costs and benefits specific to the project, the University resources at-large and the overall debt portfolio.", "reading_order": 8 }, { "id": "p48.10", "order": 10, "type": "text", "bbox": { "l": 68.88, "t": 314.16, "r": 530.64, "b": 300.72 }, "text": "The CFO is responsible for all debt management including post issuance compliance monitoring.", "reading_order": 9 }, { "id": "p48.11", "order": 11, "type": "text", "bbox": { "l": 68.64, "t": 291.36, "r": 533.52, "b": 248.64 }, "text": "A Debt Management Committee consisting of the CFO, Director of Facilities and Capital Planning, Provost, and General Counsel will meet regularly to review the university's debt capacity and present recommendations to the President for projects to be funded with debt financing.", "reading_order": 10 }, { "id": "p48.12", "order": 12, "type": "text", "bbox": { "l": 69.36, "t": 239.76, "r": 395.76, "b": 226.8 }, "text": "The President and Board of Regents must approve all debt financing.", "reading_order": 11 }, { "id": "p48.13", "order": 13, "type": "heading", "bbox": { "l": 68.88, "t": 217.68, "r": 390.48, "b": 204 }, "text": "Identify and prioritize capital projects eligible for debt financing", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 12 }, { "id": "p48.14", "order": 14, "type": "text", "bbox": { "l": 68.88, "t": 195.36, "r": 532.56, "b": 137.28 }, "text": "The Director of Facilities and Capital Planning is responsible for estimating and defining capital project costs and maintaining a list of potential projects under consideration. The Vice President for Finance/CFO is responsible for developing university-wide capital planning documents for the current year, current biennium and the six-year capital plan.", "reading_order": 13 }, { "id": "p48.15", "order": 15, "type": "text", "bbox": { "l": 68.64, "t": 128.88, "r": 535.68, "b": 86.64 }, "text": "Projects considered for debt financing must consider project expenses and incremental operating costs and revenues. The net present value of each project will be calculated by summing the discounted value of the annual net project cash flows over the life of the project.", "reading_order": 14 }, { "id": "p48.16", "order": 16, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 541.2, "b": 49.44 }, "text": "Page 48", "attrs": { "block_label": "number" }, "reading_order": 15 } ] }, { "document_id": 16417, "page": 49, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 24, "counts_by_type": { "footer": 1, "header": 1, "heading": 7, "list": 2, "list_item": 7, "text": 6 }, "build_ms": 2, "items": [ { "id": "p49.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 755.04, "r": 282, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p49.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 714.48, "r": 188.64, "b": 702 }, "text": "Evaluate debt capacity", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p49.3", "order": 3, "type": "text", "bbox": { "l": 68.64, "t": 692.16, "r": 541.2, "b": 620.4 }, "text": "The CFO shall regularly monitor the debt capacity and maintain a schedule of current and forecasted debt and associated payment of principal, interest, and fees. The CFO is responsible for the administration of all aspects of debt financing, including accounting, reporting and coordination with financial advisors, underwriters, bond counsel and rating agencies to issue new debt or refinance existing debt.", "reading_order": 2 }, { "id": "p49.4", "order": 4, "type": "text", "bbox": { "l": 68.64, "t": 611.76, "r": 537.12, "b": 540.48 }, "text": "The University will assess its ability to absorb additional fixed capital costs while maintaining overall financial health considering the ability to repay debt from operating revenues and still fulfill the University's mission. To support the evaluation of the debt capacity, the University will utilize the Moody's Investors Service higher education scorecard based on the most recent fiscal year-end audited financial statements.", "reading_order": 3 }, { "id": "p49.5", "order": 5, "type": "heading", "bbox": { "l": 69.84, "t": 530.88, "r": 266.16, "b": 518.16 }, "text": "Guidelines for managing debt portfolio", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p49.6", "order": 6, "type": "text", "bbox": { "l": 68.64, "t": 508.56, "r": 540.24, "b": 436.8 }, "text": "The University will continuously monitor its outstanding debt portfolio for refunding and/or restructuring opportunities. In analyzing possible refunding candidates, the University will consider the net present value savings as a percentage of refunded debt as well as the potential cash flow savings from the refunding. A refunding may also be considered if it relieves the University of certain limitations, covenants, payment obligations, or reserve requirements.", "reading_order": 5 }, { "id": "p49.7", "order": 7, "type": "text", "bbox": { "l": 68.88, "t": 427.92, "r": 534.96, "b": 385.68 }, "text": "The University will maintain ongoing communication and interaction with the rating agencies to inform the agencies about the general credit structure and financial performance of the University to maintain an acceptable credit rating.", "reading_order": 6 }, { "id": "p49.8", "order": 8, "type": "text", "bbox": { "l": 69.12, "t": 376.8, "r": 540.24, "b": 349.44 }, "text": "The University will monitor its debt portfolio to remain within compliance of federal and state law to maintain the tax-exempt status. All required continuing disclosures shall be timely filed.", "reading_order": 7 }, { "id": "p49.9", "order": 9, "type": "heading", "bbox": { "l": 70.56, "t": 338.88, "r": 138.24, "b": 325.68 }, "text": "Procedures", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p49.10", "order": 10, "type": "text", "bbox": { "l": 69.84, "t": 316.56, "r": 220.56, "b": 302.88 }, "text": "Approval for Debit Financing", "reading_order": 9 }, { "id": "p49.11", "order": 11, "type": "heading", "bbox": { "l": 70.08, "t": 300.48, "r": 194.16, "b": 287.52 }, "text": "Responsible position(s):", "level": 3, "reading_order": 10 }, { "id": "p49.12", "order": 12, "type": "list", "bbox": { "l": 108.05, "t": 278.409, "r": 251.77, "b": 234.47799999999995 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p49.12.1", "order": 13, "type": "list_item", "bbox": { "l": 108.05, "t": 278.409, "r": 251.77, "b": 264.97799999999995 }, "text": "Debt Management Committee", 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"text": "Campus Master Plan", "marker": "•", "reading_order": 0 }, { "id": "p49.14.2", "order": 19, "type": "list_item", "bbox": { "l": 108.05, "t": 186.87900000000002, "r": 262.49, "b": 173.44799999999998 }, "text": "Annual financial statement audit", "marker": "•", "reading_order": 1 }, { "id": "p49.14.3", "order": 20, "type": "list_item", "bbox": { "l": 108.05, "t": 171.87900000000002, "r": 229.353, "b": 158.44799999999998 }, "text": "Debt capacity calculation", "reading_order": 2 } ], "reading_order": 13 }, { "id": "p49.15", "order": 21, "type": "heading", "bbox": { "l": 69.84, "t": 148.08, "r": 184.56, "b": 136.08 }, "text": "Frequency and timing:", "level": 3, "reading_order": 14 }, { "id": "p49.16", "order": 22, "type": "list_item", "bbox": { "l": 87.36, "t": 126.83500000000004, "r": 150.72, "b": 113.04 }, "text": "Annually", "marker": "•", "reading_order": 15 }, { "id": "p49.17", "order": 23, "type": "heading", "bbox": { "l": 69.84, "t": 102.48, "r": 105.6, "b": 89.52 }, 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"item_count": 4 }, "children": [ { "id": "p50.2.1", "order": 3, "type": "list_item", "bbox": { "l": 86.88, "t": 715.525, "r": 219.36, "b": 701.76 }, "text": "Evaluate debt capacity", "reading_order": 0 }, { "id": "p50.2.2", "order": 4, "type": "list_item", "bbox": { "l": 87.6, "t": 700.275, "r": 229.68, "b": 685.92 }, "text": "Prioritize eligible projects", "marker": "•", "reading_order": 1 }, { "id": "p50.2.3", "order": 5, "type": "list_item", "bbox": { "l": 87.12, "t": 685.005, "r": 347.04, "b": 671.04 }, "text": "Recommend debt financed project(s) to President", "reading_order": 2 }, { "id": "p50.2.4", "order": 6, "type": "list_item", "bbox": { "l": 86.88, "t": 669.755, "r": 354.24, "b": 655.2 }, "text": "Submit recommended project to Board for approval", "reading_order": 3 } ], "reading_order": 1 }, { "id": "p50.3", "order": 7, "type": "text", "bbox": { "l": 70.32, "t": 645.84, "r": 366.48, "b": 632.16 }, "text": "Debt Capacity Calculation (Debt Service Coverage Ratio)", "reading_order": 2 }, { "id": "p50.4", "order": 8, "type": "heading", "bbox": { "l": 70.08, "t": 629.76, "r": 195.12, "b": 617.04 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p50.5", "order": 9, "type": "list_item", "bbox": { "l": 86.88, "t": 608.255, "r": 131.76, "b": 594.8240000000001 }, "text": "CFO", "reading_order": 4 }, { "id": "p50.6", "order": 10, "type": "heading", "bbox": { "l": 69.6, "t": 584.64, "r": 240.72, "b": 571.44 }, "text": "Required documents and access:", "level": 3, "reading_order": 5 }, { "id": "p50.7", "order": 11, "type": "list_item", "bbox": { "l": 86.4, "t": 562.475, "r": 246.48, "b": 548.4 }, "text": "Audited financial statements", "marker": "•", "reading_order": 6 }, { "id": "p50.8", "order": 12, "type": "heading", "bbox": { "l": 69.36, "t": 538.8, "r": 185.28, "b": 524.64 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p50.9", "order": 13, "type": "list_item", "bbox": { "l": 86.64, "t": 516.7049999999999, "r": 327.36, "b": 502.32 }, "text": "At least annually in conjunction with the audit.", "marker": "•", "reading_order": 8 }, { "id": "p50.10", "order": 14, "type": "heading", "bbox": { "l": 69.84, "t": 493.44, "r": 102.96, "b": 480 }, "text": "Steps", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p50.11", "order": 15, "type": "list_item", "bbox": { "l": 87.12, "t": 471.205, "r": 533.52, "b": 427.92 }, "text": "The total income before other revenues, expenses, gains or losses + depreciation expense + interest on capital asset – related debt DIVIDED by the total reduction in total bonds = reduction in total notes and capital leases + interest on capital asset – related debt", "reading_order": 10 }, { "id": "p50.12", "order": 16, "type": "text", "bbox": { "l": 69.84, "t": 417.84, "r": 121.2, "b": 405.36 }, "text": "Issuance", "reading_order": 11 }, { "id": "p50.13", "order": 17, "type": "heading", "bbox": { "l": 69.84, "t": 402, "r": 194.16, "b": 389.04 }, "text": "Responsible position(s):", "level": 3, "reading_order": 12 }, { "id": "p50.14", "order": 18, "type": "list_item", "bbox": { "l": 86.88, "t": 380.685, "r": 132, "b": 366.96 }, "text": "CFO", "reading_order": 13 }, { "id": "p50.15", "order": 19, "type": "heading", "bbox": { "l": 69.36, "t": 356.88, "r": 240.96, "b": 343.68 }, "text": "Required documents and access:", "level": 3, "reading_order": 14 }, { "id": "p50.16", "order": 20, "type": "list_item", "bbox": { "l": 86.64, "t": 334.905, "r": 267.12, "b": 319.92 }, "text": "Board approval for debt financing", "reading_order": 15 }, { "id": "p50.17", "order": 21, "type": "heading", "bbox": { "l": 69.12, "t": 311.04, "r": 184.8, "b": 297.6 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 16 }, { "id": "p50.18", "order": 22, "type": "list_item", "bbox": { "l": 86.88, "t": 289.135, "r": 292.56, "b": 274.56 }, "text": "As needed for approved debt financing", "marker": "•", "reading_order": 17 }, { "id": "p50.19", "order": 23, "type": "heading", "bbox": { "l": 70.08, "t": 265.2, "r": 102.96, "b": 252.24 }, "text": "Steps", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 18 }, { "id": "p50.20", "order": 24, "type": "list_item", "bbox": { "l": 86.88, "t": 243.385, "r": 519.6, "b": 213.84 }, "text": "The University will work in conjunction with The Commonwealth of Kentucky's Office of Financial Management to ensure compliance with related laws and statutes.", "reading_order": 19 }, { "id": "p50.21", "order": 25, "type": "text", "bbox": { "l": 70.08, "t": 204.96, "r": 212.88, "b": 191.52 }, "text": "Post Issuance Compliance", "reading_order": 20 }, { "id": "p50.22", "order": 26, "type": "heading", "bbox": { "l": 70.08, "t": 189.36, "r": 194.88, "b": 176.16 }, "text": "Responsible position(s):", "level": 3, "reading_order": 21 }, { "id": "p50.23", "order": 27, "type": "list_item", "bbox": { "l": 86.88, "t": 167.35500000000002, "r": 158.16, "b": 153.36 }, "text": "Controller", "reading_order": 22 }, { "id": "p50.24", "order": 28, "type": "heading", "bbox": { "l": 69.6, "t": 143.52, "r": 240.72, "b": 130.08 }, "text": "Required documents and access:", "level": 3, "reading_order": 23 }, { "id": "p50.25", "order": 29, "type": "list_item", "bbox": { "l": 86.88, "t": 121.58500000000004, "r": 246.48, "b": 107.76 }, "text": "Audited financial statements", "marker": "•", "reading_order": 24 }, { "id": "p50.26", "order": 30, "type": "heading", "bbox": { "l": 69.6, "t": 97.2, "r": 184.8, "b": 84.24 }, "text": "Frequency and timing:", "level": 3, "reading_order": 25 }, { "id": "p50.27", "order": 31, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 541.2, "b": 49.2 }, "text": "Page 50", "attrs": { "block_label": "number" }, "reading_order": 26 } ] }, { "document_id": 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185.76, "b": 654.72 }, "text": "EMMA reporting", "reading_order": 3 }, { "id": "p51.5", "order": 5, "type": "footer", "bbox": { "l": 501.12, "t": 61.68, "r": 540.24, "b": 48.96 }, "text": "Page 51", "attrs": { "block_label": "number" }, "reading_order": 4 } ] }, { "document_id": 16417, "page": 52, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 26, "counts_by_type": { "footer": 1, "header": 1, "heading": 5, "list": 3, "list_item": 9, "text": 7 }, "build_ms": 2, "items": [ { "id": "p52.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 754.8, "r": 282, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p52.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 713.28, "r": 194.16, "b": 697.2 }, "text": "Capital Planning", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p52.3", "order": 3, "type": "text", "bbox": { "l": 69.6, "t": 693.36, "r": 102.96, "b": 680.64 }, "text": "Policy", "reading_order": 2 }, { "id": "p52.4", "order": 4, "type": "text", "bbox": { "l": 68.88, "t": 671.28, "r": 538.56, "b": 614.16 }, "text": "The Commonwealth of Kentucky (State) maintains control over all capital construction projects for the University. The university is permitted to directly manage projects with a total cost of less than $40K. Any capital construction projects over $40K must be managed by the Finance and Administration Cabinet.", "reading_order": 3 }, { "id": "p52.5", "order": 5, "type": "text", "bbox": { "l": 68.4, "t": 604.56, "r": 542.16, "b": 518.4 }, "text": "Once a campus master plan is developed (procedures in the Budget section above), the plan is updated every two years in the biennial budget process. The biennial capital budget requests are drawn from the six-year master plan. Budget requests may include discreet projects, such as a new building, or an allocation of funds for asset preservation projects included in the campus master plan. State appropriations awarded for capital construction projects may include a required institutional match amount or percentage.", "reading_order": 4 }, { "id": "p52.6", "order": 6, "type": "text", "bbox": { "l": 68.64, "t": 510.24, "r": 527.04, "b": 438.24 }, "text": "The Finance and Administration Cabinet (FAC), through the Division of Engineering and Contract Administration (DECA), handles all procurement, bids, contracts, and payments for capital construction projects. The University tracks all transaction activity through the FAC e-comm system. The Capital Projects Manager manages onsite relations with contractors and holds progress meetings with the state.", "reading_order": 5 }, { "id": "p52.7", "order": 7, "type": "text", "bbox": { "l": 69.6, "t": 429.6, "r": 540.96, "b": 402.48 }, "text": "The procedures in this section apply to capital construction projects approved in the annual budget process.", "reading_order": 6 }, { "id": "p52.8", "order": 8, "type": "text", "bbox": { "l": 70.32, "t": 391.68, "r": 138.24, "b": 378.96 }, "text": "Procedures", "reading_order": 7 }, { "id": "p52.9", "order": 9, "type": "heading", "bbox": { "l": 70.08, "t": 375.12, "r": 194.4, "b": 362.64 }, "text": "Responsible position(s):", "level": 3, "reading_order": 8 }, { "id": "p52.10", "order": 10, "type": "list", "bbox": { "l": 108.05, "t": 353.179, "r": 227.147, "b": 309.248 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p52.10.1", "order": 11, "type": "list_item", "bbox": { "l": 108.05, "t": 353.179, "r": 227.147, "b": 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progress meetings, reconciling capital expenses, drawing grant funds", "reading_order": 1 }, { "id": "p52.14.3", "order": 22, "type": "list_item", "bbox": { "l": 108.05, "t": 171.12900000000002, "r": 318.542, "b": 157.69799999999998 }, "text": "Ad hoc – as projects commence or complete", "reading_order": 2 } ], "reading_order": 13 }, { "id": "p52.15", "order": 23, "type": "heading", "bbox": { "l": 70.08, "t": 147.6, "r": 105.6, "b": 135.36 }, "text": "Steps:", "level": 3, "reading_order": 14 }, { "id": "p52.16", "order": 24, "type": "list_item", "bbox": { "l": 86.4, "t": 126.08500000000004, "r": 509.76, "b": 111.84 }, "text": "Capital Projects Manager initiates a new capital construction project with the state:", "marker": "•", "reading_order": 15 }, { "id": "p52.17", "order": 25, "type": "text", "bbox": { "l": 123.6, "t": 109.92, "r": 523.44, "b": 83.04 }, "text": "Submit a request to the Office of the State Budget Director (OSBD) to establish a new project account with the state.", "reading_order": 16 }, { "id": "p52.18", "order": 26, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 541.2, "b": 49.2 }, "text": "Page 52", "attrs": { "block_label": "number" }, "reading_order": 17 } ] }, { "document_id": 16417, "page": 53, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 45, "counts_by_type": { "footer": 1, "form_field": 5, "heading": 5, "list": 6, "list_item": 22, "text": 6 }, "build_ms": 5, "items": [ { "id": "p53.1", "order": 1, "type": "heading", "bbox": { "l": 69.84, "t": 755.52, "r": 282.48, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p53.2", "order": 2, "type": "list", "bbox": { "l": 123.6, "t": 714.48, "r": 425.04, "b": 687.84 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p53.2.1", "order": 3, "type": "list_item", "bbox": { "l": 123.6, "t": 714.48, "r": 351.84, "b": 702.24 }, "text": "Prepare form SAS-14 for the named project,", "marker": "○", "children": [ { "id": "p53.2.1.1", "order": 4, "type": "form_field", "bbox": { "l": 123.6, "t": 714.48, "r": 135.6, "b": 702.48 }, "text": "", "attrs": { "field_kind": "radio", "label": "Prepare form SAS-14 for the named project,", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p53.2.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p53.2.2", "order": 5, "type": "list_item", "bbox": { "l": 123.84, "t": 699.84, "r": 425.04, "b": 687.84 }, "text": "Obtain CFO approval on SAS-14 on behalf of the University,", "marker": "○", "children": [ { "id": "p53.2.2.1", "order": 6, "type": "form_field", "bbox": { "l": 123.84, "t": 699.84, "r": 135.84, "b": 687.84 }, "text": "", "attrs": { "field_kind": "radio", "label": "Obtain CFO approval on SAS-14 on behalf of the University,", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p53.2.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 } ], "reading_order": 1 }, { "id": "p53.3", "order": 7, "type": "text", "bbox": { "l": 123.6, "t": 685.44, "r": 517.44, "b": 659.28 }, "text": "O OSBD creates the unique state project number 435-XXXX (435-designates it as KSU),", "reading_order": 2 }, { "id": "p53.4", "order": 8, "type": "text", "bbox": { "l": 123.6, "t": 656.64, "r": 530.4, "b": 629.76 }, "text": "O File a Division of Engineering and Contract Administration (DECA) origination form online to request the assignment of a state project manager.", "reading_order": 3 }, { "id": "p53.5", "order": 9, "type": "list", "bbox": { "l": 87.12, "t": 627.12, "r": 396.24, "b": 600 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p53.5.1", "order": 10, "type": "list_item", "bbox": { "l": 123.84, "t": 627.12, "r": 396.24, "b": 614.88 }, "text": "Request a new FOAP for the project from accounting.", "marker": "○", "children": [ { "id": "p53.5.1.1", "order": 11, "type": "form_field", "bbox": { "l": 123.84, "t": 627.12, "r": 135.84, "b": 615.12 }, "text": "", "attrs": { "field_kind": "radio", "label": "Request a new FOAP for the project from accounting.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p53.5.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p53.5.2", "order": 12, "type": "list_item", "bbox": { "l": 87.12, "t": 614.005, "r": 343.44, "b": 600 }, "text": "Fixed Assets Accountant creates the new FOAP:", "marker": "•", "reading_order": 1 } ], "reading_order": 4 }, { "id": "p53.6", "order": 13, "type": "text", "bbox": { "l": 123.12, "t": 598.08, "r": 534.96, "b": 570.72 }, "text": "Obtain approval from Controller/CFO to create new FOAP 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"reading_order": 0 }, { "id": "p53.14.2", "order": 36, "type": "list_item", "bbox": { "l": 159.36, "t": 260.71900000000005, "r": 442.8, "b": 247.68 }, "text": "Sends to the University's CFO for institutional approval.", "marker": "■", "reading_order": 1 }, { "id": "p53.14.3", "order": 37, "type": "list_item", "bbox": { "l": 159.36, "t": 246.21900000000005, "r": 407.52, "b": 233.52 }, "text": "Routes approved SAS-5 to the FAC for approval.", "marker": "■", "reading_order": 2 }, { "id": "p53.14.4", "order": 38, "type": "list_item", "bbox": { "l": 158.64, "t": 231.71900000000005, "r": 531.12, "b": 204.72 }, "text": "Transfers funds to project account – state contributes its portion and pulls institutional match from 132Y account.", "marker": "■", "reading_order": 3 }, { "id": "p53.14.5", "order": 39, "type": "list_item", "bbox": { "l": 86.64, "t": 203.10500000000002, "r": 475.92, "b": 188.88 }, "text": "Fixed Assets Accountant records the transfer of funds to the state accounts.", "marker": "•", "reading_order": 4 } ], "reading_order": 13 }, { "id": "p53.15", "order": 40, "type": "heading", "bbox": { "l": 87.36, "t": 186, "r": 239.76, "b": 174 }, "text": "Capital Projects Manager:", "level": 3, "reading_order": 14 }, { "id": "p53.16", "order": 41, "type": "text", "bbox": { "l": 123.6, "t": 171.6, "r": 508.08, "b": 130.56 }, "text": "○ Holds progress meetings with the DECA Project Manager and design phase consultants as needed to review schematics, developmental design, and the completion of construction documents.", "children": [ { "id": "p53.16.1", "order": 42, "type": "form_field", "bbox": { "l": 123.6, "t": 171.6, "r": 135.6, "b": 159.6 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Holds progress meetings with the DECA Project Manager and design phase consultants as needed to review schematics, developmental design, and the completion of construction documents.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", 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615.36 }, "text": "State Buyer awards contract.", "reading_order": 3 }, { "id": "p54.5", "order": 12, "type": "list", "bbox": { "l": 86.4, "t": 612.72, "r": 508.08, "b": 555.6 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p54.5.1", "order": 13, "type": "list_item", "bbox": { "l": 123.84, "t": 612.72, "r": 376.08, "b": 600.72 }, "text": "The selected contractor commences the project.", "marker": "○", "children": [ { "id": "p54.5.1.1", "order": 14, "type": "form_field", "bbox": { "l": 123.84, "t": 612.72, "r": 135.84, "b": 600.72 }, "text": "", "attrs": { "field_kind": "radio", "label": "The selected contractor commences the project.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p54.5.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p54.5.2", "order": 15, "type": "list_item", "bbox": { "l": 86.88, "t": 599.475, "r": 508.08, "b": 570.96 }, "text": "Capital Projects Manager holds progress meetings semimonthly with DECA Project Manager during construction phase.", "reading_order": 1 }, { "id": "p54.5.3", "order": 16, "type": "list_item", "bbox": { "l": 86.4, "t": 569.725, "r": 386.4, "b": 555.6 }, "text": "Fixed Assets Accountant tracks capital project expenses.", "marker": "•", "reading_order": 2 } ], "reading_order": 4 }, { "id": "p54.6", "order": 17, "type": "text", "bbox": { "l": 123.6, "t": 553.2, "r": 531.6, "b": 526.8 }, "text": "Obtain invoice copies from Capital Projects Manager; contractors submit invoices which are approved and paid directly by the state.", "reading_order": 5 }, { "id": "p54.7", "order": 18, "type": "text", "bbox": { "l": 123.84, "t": 524.64, "r": 518.64, "b": 497.76 }, "text": "Record construction in Progress (CIP) costs during construction as invoices are received, or transfers occur, at least weekly.", "reading_order": 6 }, { "id": "p54.8", "order": 19, "type": "list_item", "bbox": { "l": 159.36, "t": 496.289, "r": 456.48, "b": 483.12 }, "text": "Journal voucher type CR05 to Bank 29, DR capital expense", "reading_order": 7 }, { "id": "p54.9", "order": 20, "type": "text", "bbox": { "l": 123.84, "t": 481.2, "r": 375.6, "b": 469.2 }, "text": "Record transfers to/from Banner state accounts.", "reading_order": 8 }, { "id": "p54.10", "order": 21, "type": "list_item", "bbox": { "l": 158.88, "t": 467.289, "r": 428.16, "b": 454.56 }, "text": "Journal voucher DR capital project fund, CR Bank 29", "reading_order": 9 }, { "id": "p54.11", "order": 22, "type": "text", "bbox": { "l": 123.12, "t": 452.4, "r": 540.96, "b": 426.48 }, "text": "Reconcile Banner CIP expenses to eMARS statements monthly to ensure all CIP has been recorded.", "reading_order": 10 }, { "id": "p54.12", "order": 23, "type": "list", "bbox": { "l": 86.88, "t": 423.769, "r": 536.4, "b": 352.08 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p54.12.1", "order": 24, "type": "list_item", "bbox": { "l": 159.84, "t": 423.769, "r": 218.16, "b": 411.36 }, "text": "DR CIP,", "marker": "■", "children": [ { "id": "p54.12.1.1", "order": 25, "type": "form_field", "bbox": { "l": 159.84, "t": 423.77, "r": 171.84, "b": 411.77 }, "text": "", "attrs": { "field_kind": "checkbox", "label": "DR CIP,", "checked": true, "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p54.12.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p54.12.2", "order": 26, "type": "list_item", "bbox": { "l": 158.88, "t": 409.269, "r": 536.4, "b": 368.16 }, "text": "CR state capital grant revenue, grant revenue, or prepaids for amounts remitted to 132Y account, or payable to state for moneys to be sent to state 132Y", "marker": "■", "reading_order": 1 }, { "id": "p54.12.3", "order": 27, "type": "list_item", "bbox": { "l": 86.88, "t": 366.155, "r": 472.32, "b": 352.08 }, "text": "Grant Accountant draws down funds spent on capital construction projects.", "reading_order": 2 } ], "reading_order": 11 }, { "id": "p54.13", "order": 28, "type": "text", "bbox": { "l": 123.12, "t": 350.16, "r": 490.08, "b": 337.2 }, "text": "Determine the amount of capital expenses to be reimbursed by the grant.", "reading_order": 12 }, { "id": "p54.14", "order": 29, "type": "text", "bbox": { "l": 123.84, "t": 335.04, "r": 284.64, "b": 323.04 }, "text": "Post grant receivable invoice.", "reading_order": 13 }, { "id": "p54.15", "order": 30, "type": "text", "bbox": { "l": 123.84, "t": 320.64, "r": 429.6, "b": 308.4 }, "text": "Draw to draw funds from grantor (G-5 or other grant invoice).", "reading_order": 14 }, { "id": "p54.16", "order": 31, "type": "list", "bbox": { "l": 86.88, "t": 306, "r": 536.64, "b": 220.8 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p54.16.1", "order": 32, "type": "list_item", "bbox": { "l": 123.12, "t": 306, "r": 506.64, "b": 279.84 }, "text": "Notify cashier to expect payment and apply to receivable (see Cash Receipts section for posting of grant payments).", "marker": "○", "children": [ { "id": "p54.16.1.1", "order": 33, "type": "form_field", "bbox": { "l": 123.12, "t": 306, "r": 135.12, "b": 294 }, "text": "", "attrs": { "field_kind": "radio", "label": "Notify cashier to expect payment and apply to receivable (see Cash Receipts section for posting of grant payments).", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p54.16.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p54.16.2", "order": 34, "type": "list_item", "bbox": { "l": 86.88, "t": 278.385, "r": 490.56, "b": 250.32 }, "text": "Capital Projects Manager wraps up the construction phase when the contractor completes the project.", "reading_order": 1 }, { "id": "p54.16.3", "order": 35, "type": "list_item", "bbox": { "l": 123.36, "t": 247.68, "r": 536.64, "b": 220.8 }, "text": "Complete punch lists with construction contractor to ensure final project meets all specifications.", "marker": "○", "children": [ { "id": "p54.16.3.1", "order": 36, "type": "form_field", "bbox": { "l": 123.36, "t": 247.68, "r": 135.36, "b": 235.68 }, "text": "", "attrs": { "field_kind": "radio", "label": "Complete punch lists with construction contractor to ensure final project meets all specifications.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p54.16.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 } ], "reading_order": 15 }, { "id": "p54.17", "order": 37, "type": "text", "bbox": { "l": 124.08, "t": 218.4, "r": 348.96, "b": 206.4 }, "text": "Obtain appropriate occupancy certificates.", "reading_order": 16 }, { "id": "p54.18", "order": 38, "type": "list", "bbox": { "l": 86.88, "t": 203.76, "r": 530.16, "b": 118.56 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p54.18.1", "order": 39, "type": "list_item", "bbox": { "l": 123.36, "t": 203.76, "r": 522, "b": 191.76 }, "text": "Ensure total project costs have been entered into eCOMM and paid by the state.", "marker": "○", "children": [ { "id": "p54.18.1.1", "order": 40, "type": "form_field", "bbox": { "l": 123.36, "t": 203.76, "r": 135.36, "b": 191.76 }, "text": "", "attrs": { "field_kind": "radio", "label": "Ensure total project costs have been entered into eCOMM and paid by the state.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p54.18.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p54.18.2", "order": 41, "type": "list_item", "bbox": { "l": 123.84, "t": 189.6, "r": 523.92, "b": 162.96 }, "text": "Request OSBD to submit a form SAS-5 to transfer the unobligated balance of the project budget back to the funding source.", "marker": "○", "children": [ { "id": "p54.18.2.1", "order": 42, "type": "form_field", "bbox": { "l": 123.84, "t": 189.6, "r": 135.84, "b": 177.6 }, "text": "", "attrs": { "field_kind": "radio", "label": "Request OSBD to submit a form SAS-5 to transfer the unobligated balance of the project budget back to the funding source.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p54.18.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p54.18.3", "order": 43, "type": "list_item", "bbox": { "l": 124.56, "t": 160.8, "r": 407.52, "b": 148.56 }, "text": "Submit a form SAS-14 to inactivate the project account.", "marker": "○", "children": [ { "id": "p54.18.3.1", "order": 44, "type": "form_field", "bbox": { "l": 124.56, "t": 160.8, "r": 136.56, "b": 148.8 }, "text": "", "attrs": { "field_kind": "radio", "label": "Submit a form SAS-14 to inactivate the project account.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p54.18.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p54.18.4", "order": 45, "type": "list_item", "bbox": { "l": 86.88, "t": 147.35500000000002, "r": 530.16, "b": 118.56 }, "text": "Fixed Assets Accountant capitalizes the project when the capital construction project is completed, all expenses have been paid, and OSBD has inactivated the project account.", "reading_order": 3 } ], "reading_order": 17 }, { "id": "p54.19", "order": 46, "type": "text", "bbox": { "l": 123.36, "t": 116.64, "r": 533.52, "b": 90.24 }, "text": "Reconcile the total project cost between the final eMARS report from the state and the Banner CIP account.", "reading_order": 18 }, { "id": "p54.20", "order": 47, "type": "text", "bbox": { "l": 123.6, "t": 87.84, "r": 517.2, "b": 74.88 }, "text": "Summarize and document all expenses in the document management system.", "reading_order": 19 }, { "id": "p54.21", "order": 48, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 540.72, "b": 49.44 }, "text": "Page 54", "attrs": { "block_label": "number" }, "reading_order": 20 } ] }, { "document_id": 16417, "page": 55, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 7, "counts_by_type": { "footer": 1, "form_field": 2, "header": 1, "text": 3 }, "build_ms": 0, "items": [ { "id": "p55.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 755.04, "r": 282.24, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p55.2", "order": 2, "type": "text", "bbox": { "l": 123.36, "t": 714.72, "r": 501.84, "b": 688.32 }, "text": "○ Verify the date that the asset was placed in service with the Capital Projects manager.", "children": [ { "id": "p55.2.1", "order": 3, "type": "form_field", "bbox": { "l": 123.36, "t": 714.72, "r": 135.36, "b": 702.72 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Verify the date that the asset was placed in service with the Capital Projects manager.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p55.2", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p55.3", "order": 4, "type": "text", "bbox": { "l": 123.6, "t": 685.44, "r": 503.76, "b": 658.8 }, "text": "Capitalizes the non-procurement additions to fixed assets (see Fixed Assets Management section).", "reading_order": 2 }, { "id": "p55.4", "order": 5, "type": "text", "bbox": { "l": 123.6, "t": 656.4, "r": 526.8, "b": 629.28 }, "text": "○ Notify the Controller to inactivate the Banner FOAP upon project completion (see General Ledger and Chart of Accounts section).", "children": [ { "id": "p55.4.1", "order": 6, "type": "form_field", "bbox": { "l": 123.6, "t": 656.4, "r": 135.6, "b": 644.4 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Notify the Controller to inactivate the Banner FOAP upon project completion (see General Ledger and Chart of Accounts section).", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p55.4", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p55.5", "order": 7, "type": "footer", "bbox": { "l": 501.36, "t": 61.44, "r": 541.2, "b": 49.2 }, "text": "Page 55", "attrs": { "block_label": "number" }, "reading_order": 4 } ] }, { "document_id": 16417, "page": 56, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 12, "counts_by_type": { "footer": 1, "header": 1, "heading": 4, "text": 6 }, "build_ms": 1, "items": [ { "id": "p56.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 754.8, "r": 282, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p56.2", "order": 2, "type": "heading", "bbox": { "l": 70.08, "t": 712.8, "r": 264.48, "b": 697.92 }, "text": "Fixed Assets Management", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p56.3", "order": 3, "type": "text", "bbox": { "l": 68.64, "t": 693.36, "r": 533.28, "b": 636 }, "text": "Fixed assets are tangible or intangible assets used in normal business operations, not held for resale, and have a useful life of over one year. These assets are accounted for at a historical cost, and all assets, except for land and works of art, are subject to depreciation. Departments are responsible for the care, maintenance, and use of all long-lived assets in their custody.", "reading_order": 2 }, { "id": "p56.4", "order": 4, "type": "heading", "bbox": { "l": 70.08, "t": 627.12, "r": 108, "b": 612.96 }, "text": "Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p56.5", "order": 5, "type": "heading", "bbox": { "l": 69.84, "t": 604.08, "r": 196.8, "b": 591.6 }, "text": "Capitalization Threshold", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p56.6", "order": 6, "type": "text", "bbox": { "l": 68.4, "t": 582.24, "r": 542.16, "b": 495.36 }, "text": "The University capitalizes all assets with a value of more than $5,000 and a useful life of more than one year. Fixed assets are valued at acquisition cost which includes the purchase price or construction cost, net value of any assets given in exchange (trade-ins), as well as costs incurred to place the asset in its intended location in an operable condition, such as shipping, installation, site preparation, legal costs, etc. In the case of donated assets, the value is set at the fair market value at the date of the gift, if determinable, or the appraised value.", "reading_order": 5 }, { "id": "p56.7", "order": 7, "type": "text", "bbox": { "l": 68.4, "t": 487.2, "r": 523.44, "b": 444.24 }, "text": "Renovations to buildings, infrastructure, and land improvements that significantly increase the value or extend the structure's useful life are capitalized. Routine repairs and maintenance are expensed in the year in which the expense is incurred.", "reading_order": 6 }, { "id": "p56.8", "order": 8, "type": "text", "bbox": { "l": 68.64, "t": 435.84, "r": 531.84, "b": 407.52 }, "text": "Construction expenses related to ongoing projects are recorded as Construction in Progress and are not depreciated until construction is complete and the asset is placed in service.", "reading_order": 7 }, { "id": "p56.9", "order": 9, "type": "text", "bbox": { "l": 68.64, "t": 398.64, "r": 522.72, "b": 369.84 }, "text": "Durable goods with an acquisition cost of less than $5,000 or goods with an acquisition cost of greater than $5,000 and useful life of less than one year will be expensed in the year purchased.", "reading_order": 8 }, { "id": "p56.10", "order": 10, "type": "heading", "bbox": { "l": 69.6, "t": 361.92, "r": 119.28, "b": 348.48 }, "text": "Approval", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p56.11", "order": 11, "type": "text", "bbox": { "l": 68.64, "t": 338.64, "r": 529.68, "b": 252.72 }, "text": "All capital equipment and projects, regardless of the funding source, shall be presented to the Board of Regents for approval in an annual capital budget. This includes gifts-in-kind of fixed assets and donations of services to improve facilities. The annual capital budget should include a designated amount of discretionary authority granted to the President to approve capital purchases not included in the capital budget to manage unplanned equipment and project acquisitions.", "reading_order": 10 }, { "id": "p56.12", "order": 12, "type": "footer", "bbox": { "l": 501.36, "t": 61.68, "r": 541.2, "b": 49.2 }, "text": "Page 56", "attrs": { "block_label": "number" }, "reading_order": 11 } ] }, { "document_id": 16417, "page": 57, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 29, "counts_by_type": { "footer": 1, "form_field": 3, "header": 1, "heading": 2, "list": 2, "list_item": 6, "table": 1, "table_cell": 4, "text": 9 }, "build_ms": 6, "items": [ { "id": "p57.1", "order": 1, "type": "header", "bbox": { "l": 70.08, "t": 754.8, "r": 281.52, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p57.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 714.72, "r": 215.76, "b": 702 }, "text": "Depreciation and Useful Life", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p57.3", "order": 3, "type": "text", "bbox": { "l": 69.84, "t": 693.12, "r": 507.6, "b": 666.48 }, "text": "The University depreciates assets on a straight-line basis over their estimated useful lives as follows:", "reading_order": 2 }, { "id": "p57.4", "order": 4, "type": "table", "bbox": { "l": 161.76, "t": 657.84, "r": 450.72, "b": 475.92 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 2, "integrity": { "cells_checked": 4, "cells_flagged": 0 } }, "children": [ { "id": "p57.4.1", "order": 5, "type": "table_cell", "bbox": { "l": 167.58, "t": 656.529, "r": 370.596, "b": 532.318 }, "text": "Asset Type\nLand\nLand improvements\nBuildings\nBuilding improvements\nLibrary holdings\nWorks of art (held for exhibition, not resale)\nEnterprise Resource Planning (ERP) software", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" }, "reading_order": 0 }, { "id": "p57.4.2", "order": 6, "type": "table_cell", "bbox": { "l": 387.9, "t": 656.529, "r": 441.459, "b": 545.568 }, "text": "Useful Life\nUnlimited\n10 years\n40 years\n20 years\n10 years\nUnlimited\n7 years", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" }, "reading_order": 1 }, { "id": "p57.4.3", "order": 7, "type": "table_cell", "bbox": { "l": 167.58, "t": 531.749, "r": 285.269, "b": 476.548 }, "text": "Heavy equipment\nFurniture and equipment\nTechnology equipment\nVehicles", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 2 }, { "id": "p57.4.4", "order": 8, "type": "table_cell", "bbox": { "l": 387.9, "t": 531.749, "r": 427.698, "b": 476.548 }, "text": "15 years\n7 years\n5 years\n5 years", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 3 } ], "reading_order": 3 }, { "id": "p57.5", "order": 9, "type": "heading", "bbox": { "l": 69.84, "t": 452.4, "r": 198, "b": 439.44 }, "text": "Asset Type Descriptions", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p57.6", "order": 10, "type": "list_item", "bbox": { "l": 86.4, "t": 437.685, "r": 534.72, "b": 365.04 }, "text": "Land – Any improved or unimproved tract owned by Kentucky State University. Land is not depreciated. If the land is purchased for the purpose of constructing a building, all costs incurred up to the excavation for the new building should be included in land costs. If the land is acquired by gift or bequest, its cost should be recorded at fair value at the date of the gift or bequest. Acquisition costs that should be capitalized as land include:", "reading_order": 5 }, { "id": "p57.7", "order": 11, "type": "text", "bbox": { "l": 123.84, "t": 362.88, "r": 392.16, "b": 350.88 }, "text": "o Demolition, grading, site improvement, landscaping", "reading_order": 6 }, { "id": "p57.8", "order": 12, "type": "text", "bbox": { "l": 123.84, "t": 348.24, "r": 536.16, "b": 336 }, "text": "Purchase price including closing costs, title searches, title insurance, broker's fees", "reading_order": 7 }, { "id": "p57.9", "order": 13, "type": "text", "bbox": { "l": 124.56, "t": 333.84, "r": 213.84, "b": 322.08 }, "text": "○ Appraisal fees", "children": [ { "id": "p57.9.1", "order": 14, "type": "form_field", "bbox": { "l": 124.56, "t": 333.84, "r": 136.32, "b": 322.08 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Appraisal fees", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p57.9", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 8 }, { "id": "p57.10", "order": 15, "type": "text", "bbox": { "l": 124.32, "t": 319.68, "r": 362.16, "b": 307.44 }, "text": "Other professional services such as legal fees", "reading_order": 9 }, { "id": "p57.11", "order": 16, "type": "list", "bbox": { "l": 86.64, "t": 306.405, "r": 520.56, "b": 235.2 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p57.11.1", "order": 17, "type": "list_item", "bbox": { "l": 86.64, "t": 306.405, "r": 520.56, "b": 248.88 }, "text": "Land improvement – Any non-building improvement built, installed, or established to make land ready, enhance the quality of, or facilitate the use of the land for its intended purpose. Work to maintain land improvements in its existing condition should be expensed. Improvements include:", "reading_order": 0 }, { "id": "p57.11.2", "order": 18, "type": "list_item", "bbox": { "l": 124.32, "t": 245.52, "r": 198, "b": 235.2 }, "text": "Excavation", "marker": "○", "children": [ { "id": "p57.11.2.1", "order": 19, "type": "form_field", "bbox": { "l": 124.32, "t": 245.52, "r": 134.64, "b": 235.2 }, "text": "", "attrs": { "field_kind": "radio", "label": "Excavation", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p57.11.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 } ], "reading_order": 10 }, { "id": "p57.12", "order": 20, "type": "text", "bbox": { "l": 124.8, "t": 231.84, "r": 306.96, "b": 219.84 }, "text": "O Driveways, sidewalks, parking lots", "reading_order": 11 }, { "id": "p57.13", "order": 21, "type": "text", "bbox": { "l": 124.8, "t": 217.44, "r": 210.96, "b": 205.92 }, "text": "○ Athletic fields", "children": [ { "id": "p57.13.1", "order": 22, "type": "form_field", "bbox": { "l": 124.8, "t": 217.44, "r": 136.32, "b": 205.92 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Athletic fields", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p57.13", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 12 }, { "id": "p57.14", "order": 23, "type": "text", "bbox": { "l": 124.32, "t": 202.56, "r": 386.4, "b": 190.8 }, "text": "Flagpoles, retaining walls, fencing, outdoor lighting", "reading_order": 13 }, { "id": "p57.15", "order": 24, "type": "list_item", "bbox": { "l": 86.88, "t": 189.85500000000002, "r": 532.08, "b": 132.24 }, "text": "Building – A structure that is permanently attached to the land with a foundation, has a roof, is partially or completely enclosed by four walls, has one utility other than electricity, and is not transportable or moveable, and is used for housing people, animals, plants, or equipment.", "marker": "•", "reading_order": 14 }, { "id": "p57.16", "order": 25, "type": "text", "bbox": { "l": 123.84, "t": 129.84, "r": 364.8, "b": 117.84 }, "text": "o Costs to include in the purchase of a building:", "reading_order": 15 }, { "id": "p57.17", "order": 26, "type": "list", "bbox": { "l": 160.08, "t": 116.16899999999998, "r": 508.56, "b": 74.4 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p57.17.1", "order": 27, "type": "list_item", "bbox": { "l": 160.08, "t": 116.16899999999998, "r": 508.56, "b": 89.28 }, "text": "Purchase price including closing costs, title searches, title insurance, broker's fees", "reading_order": 0 }, { "id": "p57.17.2", "order": 28, "type": "list_item", "bbox": { "l": 160.08, "t": 87.16399999999999, "r": 249.12, "b": 74.4 }, "text": "Appraisal fees", "reading_order": 1 } ], "reading_order": 16 }, { "id": "p57.18", "order": 29, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 540.72, "b": 49.44 }, "text": "Page 57", "attrs": { "block_label": "number" }, 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management", "reading_order": 0 }, { "id": "p58.2.2", "order": 4, "type": "list_item", "bbox": { "l": 159.84, "t": 700.609, "r": 531.6, "b": 673.68 }, "text": "Remodeling, reconditioning, or renovation costs to make it available for its intended purpose, including plans and permits", "reading_order": 1 }, { "id": "p58.2.3", "order": 5, "type": "list_item", "bbox": { "l": 159.84, "t": 671.5889999999999, "r": 347.28, "b": 659.04 }, "text": "Payment of accrued property taxes", "reading_order": 2 }, { "id": "p58.2.4", "order": 6, "type": "list_item", "bbox": { "l": 160.08, "t": 657.0889999999999, "r": 439.2, "b": 644.4 }, "text": "Costs of temporary buildings used during construction", "marker": "■", "reading_order": 3 }, { "id": "p58.2.5", "order": 7, "type": "list_item", "bbox": { "l": 160.32, "t": 642.5889999999999, "r": 309.84, "b": 630 }, "text": "Environmental compliance", "marker": "■", "children": [ { "id": "p58.2.5.1", "order": 8, "type": "form_field", "bbox": { "l": 160.32, "t": 642.59, "r": 172.32, "b": 630.59 }, "text": "", "attrs": { "field_kind": "checkbox", "label": "Environmental compliance", "checked": true, "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p58.2.5", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 4 }, { "id": "p58.2.6", "order": 9, "type": "list_item", "bbox": { "l": 159.84, "t": 628.0889999999999, "r": 372.96, "b": 615.36 }, "text": "Cancellation or buyout of existing leases", "reading_order": 5 } ], "reading_order": 1 }, { "id": "p58.3", "order": 10, "type": "text", "bbox": { "l": 124.56, "t": 612.72, "r": 381.36, "b": 600.72 }, "text": "o Costs to include in the construction of a building:", "reading_order": 2 }, { "id": "p58.4", "order": 11, "type": "list", "bbox": { "l": 86.64, "t": 599.059, "r": 539.52, "b": 175.68 }, "text": "", "attrs": { "item_count": 15 }, "children": [ { "id": "p58.4.1", "order": 12, "type": "list_item", "bbox": { "l": 160.08, "t": 599.059, "r": 306.24, "b": 586.56 }, "text": "Materials, labor, overhead", "reading_order": 0 }, { "id": "p58.4.2", "order": 13, "type": "list_item", "bbox": { "l": 159.84, "t": 584.559, "r": 355.2, "b": 572.16 }, "text": "Accrued interest during construction", "reading_order": 1 }, { "id": "p58.4.3", "order": 14, "type": "list_item", "bbox": { "l": 160.32, "t": 570.059, "r": 352.08, "b": 557.28 }, "text": "Excavation, grading, or filling of land", "marker": "■", "reading_order": 2 }, { "id": "p58.4.4", "order": 15, "type": "list_item", "bbox": { "l": 160.32, "t": 555.559, "r": 266.88, "b": 543.12 }, "text": "Plans and permits", "reading_order": 3 }, { "id": "p58.4.5", "order": 16, "type": "list_item", "bbox": { "l": 159.6, "t": 541.059, "r": 469.68, "b": 528.72 }, "text": "Professional fees – legal, architects, engineers, management", "reading_order": 4 }, { "id": "p58.4.6", "order": 17, "type": "list_item", "bbox": { "l": 159.84, "t": 526.539, "r": 439.2, "b": 513.84 }, "text": "Costs of temporary buildings used during construction", "marker": "■", "reading_order": 5 }, { "id": "p58.4.7", "order": 18, "type": "list_item", "bbox": { "l": 159.84, "t": 512.039, "r": 503.76, "b": 485.04 }, "text": "Permanently attached fixtures or machinery that cannot be removed without impairing the use of land", "reading_order": 6 }, { "id": "p58.4.8", "order": 19, "type": "list_item", "bbox": { "l": 160.32, "t": 483.039, "r": 284.16, "b": 470.4 }, "text": "Additions to buildings", "marker": "■", "children": [ { "id": "p58.4.8.1", "order": 20, "type": "form_field", "bbox": { "l": 160.32, "t": 483.04, "r": 172.32, "b": 471.04 }, "text": "", "attrs": { "field_kind": "checkbox", "label": "Additions to buildings", "checked": true, "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p58.4.8", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 7 }, { "id": "p58.4.9", "order": 21, "type": "list_item", "bbox": { "l": 86.64, "t": 468.955, "r": 534, "b": 411.84 }, "text": "Building improvements – Renovations which extend the useful life of an asset or increase its value (utility) beyond what it was before the renovation. Maintenance or repairs that do not materially extend the useful life of the asset are expensed, e.g. paint, carpeting, new furnishings, etc.", "marker": "•", "reading_order": 8 }, { "id": "p58.4.10", "order": 22, "type": "list_item", "bbox": { "l": 87.12, "t": 410.435, "r": 535.92, "b": 367.2 }, "text": "Library holdings – Library books are capitalized annually as a group asset for all volumes added to the holdings. Periodicals and subscription-based library resources are expensed in the period of subscription.", "reading_order": 9 }, { "id": "p58.4.11", "order": 23, "type": "list_item", "bbox": { "l": 86.64, "t": 366.155, "r": 537.12, "b": 308.64 }, "text": "Works of art – Collections that are held for public exhibition, education, or research in furtherance of public service, rather than for financial gain. The collection is to be protected and preserved. Net proceeds for the sales of works of art from the collection are to be used to acquire other items for the collection.", "reading_order": 10 }, { "id": "p58.4.12", "order": 24, "type": "list_item", "bbox": { "l": 87.12, "t": 307.405, "r": 512.88, "b": 292.8 }, "text": "ERP software – Computer systems utilized to manage the resources of the university.", "marker": "•", "reading_order": 11 }, { "id": "p58.4.13", "order": 25, "type": "list_item", "bbox": { "l": 87.36, "t": 292.155, "r": 539.52, "b": 263.28 }, "text": "Furniture and equipment – Moveable and fixed goods with an acquisition cost greater than the capitalization limit and a useful life of greater than one year.", "marker": "•", "reading_order": 12 }, { "id": "p58.4.14", "order": 26, "type": "list_item", "bbox": { "l": 86.88, "t": 262.385, "r": 532.32, "b": 204.72 }, "text": "Technology equipment – Moveable and fixed equipment of a technological nature that form the basis of information systems or connectivity infrastructure, e.g. servers, network equipment, telecommunications systems, testing devices, etc. These generally have a shorter useful life than general equipment.", "marker": "•", "reading_order": 13 }, { "id": "p58.4.15", "order": 27, "type": "list_item", "bbox": { "l": 86.88, "t": 203.85500000000002, "r": 515.28, "b": 175.68 }, "text": "Vehicles – Transportation equipment, e.g. automobiles, trucks, buses, forklifts, dump trucks, etc.", "marker": "-", "reading_order": 14 } ], "reading_order": 3 }, { "id": "p58.5", "order": 28, "type": "heading", "bbox": { "l": 70.56, "t": 163.92, "r": 138.24, "b": 151.2 }, "text": "Procedures", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p58.6", "order": 29, "type": "heading", "bbox": { "l": 69.6, "t": 141.84, "r": 211.92, "b": 129.12 }, "text": "Acquisition of Fixed Assets", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p58.7", "order": 30, "type": "text", "bbox": { "l": 68.88, "t": 126.24, "r": 538.08, "b": 84 }, "text": "Fixed asset purchases that meet the university's capitalization threshold as defined by policy must be included in the board-approved annual capital budget or approved under the President's discretionary authority. Fixed assets purchases must be charged to capital expense accounts.", "reading_order": 6 }, { "id": "p58.8", "order": 31, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 540.96, "b": 49.44 }, "text": "Page 58", "attrs": { "block_label": "number" }, "reading_order": 7 } ] }, { "document_id": 16417, "page": 59, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 27, "counts_by_type": { "footer": 1, "form_field": 1, "header": 1, "heading": 4, "list": 4, "list_item": 13, "text": 3 }, "build_ms": 3, "items": [ { "id": "p59.1", "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, "reading_order": 0 }, { "id": "p59.2", "order": 2, "type": "text", "bbox": { "l": 68.88, "t": 714.72, "r": 514.08, "b": 672 }, "text": "Expenses that do not meet the policy definition of a fixed asset may not be charged to capital expense accounts and expenses that do meet the policy definition of a fixed asset may not be charged to operating expense accounts.", "reading_order": 1 }, { "id": "p59.3", "order": 3, "type": "text", "bbox": { "l": 69.36, "t": 663.12, "r": 532.8, "b": 635.76 }, "text": "Each responsible position in the procedure is responsible for understanding the definition of fixed assets and ensuring the appropriate expense account coding of purchases.", "reading_order": 2 }, { "id": "p59.4", "order": 4, "type": "heading", "bbox": { "l": 70.08, "t": 625.44, "r": 194.16, "b": 613.44 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p59.5", "order": 5, "type": "list", "bbox": { "l": 108.05, "t": 603.749, "r": 330.813, "b": 559.818 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p59.5.1", "order": 6, "type": "list_item", "bbox": { "l": 108.05, "t": 603.749, "r": 330.813, "b": 590.318 }, "text": "Requester – department purchasing fixed asset", "reading_order": 0 }, { "id": "p59.5.2", "order": 7, "type": "list_item", "bbox": { "l": 108.05, "t": 588.499, "r": 161.081, "b": 575.068 }, "text": "Purchasing", "marker": "•", "reading_order": 1 }, { "id": "p59.5.3", "order": 8, "type": "list_item", "bbox": { "l": 108.05, "t": 573.249, "r": 193.047, "b": 559.818 }, "text": "Accounts Payable", "marker": "•", "reading_order": 2 } ], "reading_order": 4 }, { "id": "p59.6", "order": 9, "type": "heading", "bbox": { "l": 70.08, "t": 549.36, "r": 240.24, "b": 537.6 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p59.7", "order": 10, "type": "list", "bbox": { "l": 108.05, "t": 527.479, "r": 258.788, "b": 499.048 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p59.7.1", "order": 11, "type": "list_item", "bbox": { "l": 108.05, "t": 527.479, "r": 180.44, "b": 514.048 }, "text": "Board approval", "reading_order": 0 }, { "id": "p59.7.2", "order": 12, "type": "list_item", "bbox": { "l": 108.05, "t": 512.479, "r": 258.788, "b": 499.048 }, "text": "Banner purchasing, fixed assets", "reading_order": 1 } ], "reading_order": 6 }, { "id": "p59.8", "order": 13, "type": "heading", "bbox": { "l": 69.84, "t": 488.88, "r": 184.32, "b": 476.64 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p59.9", "order": 14, "type": "list_item", "bbox": { "l": 86.64, "t": 467.455, "r": 472.08, "b": 452.88 }, "text": "As requisitions are submitted for board-approved capital assets and projects", "reading_order": 8 }, { "id": "p59.10", "order": 15, "type": "heading", "bbox": { "l": 70.08, "t": 443.28, "r": 105.84, "b": 430.32 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p59.11", "order": 16, "type": "list", "bbox": { "l": 86.88, "t": 421.685, "r": 540, "b": 349.44 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p59.11.1", "order": 17, "type": "list_item", "bbox": { "l": 86.88, "t": 421.685, "r": 540, "b": 363.6 }, "text": "Requester submits a requisition to purchase a board-approved fixed asset. If the purchase is not included in the approved capital budget plan, the requester requires the President to approve the purchase. The requisition follows the normal purchasing approvals (see Requisitions and Purchase Orders section).", "marker": "•", "reading_order": 0 }, { "id": "p59.11.2", "order": 18, "type": "list_item", "bbox": { "l": 87.84, "t": 362.905, "r": 167.04, "b": 349.44 }, "text": "Purchasing", "marker": "•", "reading_order": 1 } ], "reading_order": 10 }, { "id": "p59.12", "order": 19, "type": "text", "bbox": { "l": 123.6, "t": 345.84, "r": 538.08, "b": 305.52 }, "text": "Sources the capital asset, if not already sourced by the requester, with quotes, bids, or a formal RFP award, if applicable, according to purchasing procedures (see Purchasing section).", "reading_order": 11 }, { "id": "p59.13", "order": 20, "type": "list", "bbox": { "l": 86.88, "t": 302.4, "r": 537.6, "b": 72.96 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p59.13.1", "order": 21, "type": "list_item", "bbox": { "l": 123.84, "t": 302.4, "r": 528.24, "b": 262.32 }, "text": "Creates the purchase order for the capital asset, combining all capitalizable expenses in one line item with a concise description that easily identifies the asset.", "marker": "○", "children": [ { "id": "p59.13.1.1", "order": 22, "type": "form_field", "bbox": { "l": 123.84, "t": 302.4, "r": 135.84, "b": 290.4 }, "text": "", "attrs": { "field_kind": "radio", "label": "Creates the purchase order for the capital asset, combining all capitalizable expenses in one line item with a concise description that easily identifies the asset.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p59.13.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p59.13.2", "order": 23, "type": "list_item", "bbox": { "l": 159.6, "t": 260.21900000000005, "r": 537.12, "b": 218.4 }, "text": "All components of the purchase that will be capitalized must be charged to a capital expense account, e.g. asset, shipping, installation, taxes, calibration, site preparation, etc. and included in the single line item.", "reading_order": 1 }, { "id": "p59.13.3", "order": 24, "type": "list_item", "bbox": { "l": 159.36, "t": 216.95899999999995, "r": 537.36, "b": 131.28 }, "text": "The purchase order line item(s) generates the temporary origination tag (O-tag) in Banner. (If the purchase order splits component parts into separate line items, each line item charged to a capital expense account will generate a separate O-tag that must be combined and attached to the main asset O-tag.) If vendors require line-item detail, this can be added in additional line-item text without line-item costs in the amount fields.", "reading_order": 2 }, { "id": "p59.13.4", "order": 25, "type": "list_item", "bbox": { "l": 159.12, "t": 129.91899999999998, "r": 537.6, "b": 88.56 }, "text": "If the purchase includes capital and noncapital items, Banner recommends separate requisitions for capital and noncapital items for best practice for fixed assets functionality.", "reading_order": 3 }, { "id": "p59.13.5", "order": 26, "type": "list_item", "bbox": { "l": 86.88, "t": 86.83000000000004, "r": 470.16, "b": 72.96 }, "text": "Warehouse or farm staff receive the asset(s) and confirm receipt in Banner.", "marker": "•", "reading_order": 4 } ], "reading_order": 12 }, { "id": "p59.14", "order": 27, "type": "footer", "bbox": { "l": 501.6, "t": 61.2, "r": 540.96, "b": 49.44 }, "text": "Page 59", "attrs": { "block_label": "number" }, "reading_order": 13 } ] }, { "document_id": 16417, "page": 60, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 32, "counts_by_type": { "footer": 1, "form_field": 1, "heading": 6, "list": 3, "list_item": 19, "text": 2 }, "build_ms": 3, "items": [ { "id": "p60.1", "order": 1, "type": "heading", "bbox": { "l": 69.6, "t": 755.76, "r": 282.96, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p60.2", "order": 2, "type": "list", "bbox": { "l": 86.4, "t": 715.525, "r": 531.12, "b": 657.36 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p60.2.1", "order": 3, "type": "list_item", "bbox": { "l": 86.64, "t": 715.525, "r": 392.16, "b": 701.76 }, "text": "Vendor sends the invoice to Accounts Payable for payment.", "reading_order": 0 }, { "id": "p60.2.2", "order": 4, "type": "list_item", "bbox": { "l": 86.4, "t": 700.275, "r": 531.12, "b": 657.36 }, "text": "Accounts Payable creates the invoice (see Accounts Payable and Cash Disbursement section) which triggers the creation of the temporary origination tag (O-tag) in the fixed assets system.", "marker": "•", "reading_order": 1 } ], "reading_order": 1 }, { "id": "p60.3", "order": 5, "type": "heading", "bbox": { "l": 70.08, "t": 624.72, "r": 317.52, "b": 611.76 }, "text": "Capitalization and Depreciation of Fixed Assets", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p60.4", "order": 6, "type": "text", "bbox": { "l": 69.6, "t": 608.88, "r": 526.8, "b": 567.36 }, "text": "This monthly process creates the accounting entries to convert capital expenses to assets in the general ledger and records the accounting entries to expense and accumulate depreciation for these assets over their useful life.", "reading_order": 3 }, { "id": "p60.5", "order": 7, "type": "heading", "bbox": { "l": 69.84, "t": 557.52, "r": 194.64, "b": 544.32 }, "text": "Responsible position(s):", "level": 3, "reading_order": 4 }, { "id": "p60.6", "order": 8, "type": "list_item", "bbox": { "l": 86.88, "t": 535.725, "r": 227.28, "b": 521.52 }, "text": "Fixed Assets Accountant", "reading_order": 5 }, { "id": "p60.7", "order": 9, "type": "heading", "bbox": { "l": 69.36, "t": 511.92, "r": 240.72, "b": 498.72 }, "text": "Required documents and access:", "level": 3, "reading_order": 6 }, { "id": "p60.8", "order": 10, "type": "list_item", "bbox": { "l": 86.64, "t": 489.955, "r": 202.56, "b": 476.16 }, "text": "Banner fixed assets", "reading_order": 7 }, { "id": "p60.9", "order": 11, "type": "heading", "bbox": { "l": 69.36, "t": 465.6, "r": 184.8, "b": 452.64 }, "text": "Frequency and timing:", "level": 3, "reading_order": 8 }, { "id": "p60.10", "order": 12, "type": "list_item", "bbox": { "l": 86.4, "t": 444.185, "r": 274.8, "b": 429.84 }, "text": "Monthly before month-end closing.", "reading_order": 9 }, { "id": "p60.11", "order": 13, "type": "heading", "bbox": { "l": 69.84, "t": 420.24, "r": 106.08, "b": 407.52 }, "text": "Steps:", "level": 3, "reading_order": 10 }, { "id": "p60.12", "order": 14, "type": "list", "bbox": { "l": 108.05, "t": 397.959, "r": 522.197, "b": 370.028 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p60.12.1", "order": 15, "type": "list_item", "bbox": { "l": 108.05, "t": 397.959, "r": 391.296, "b": 384.528 }, "text": "Capitalize fixed assets expenses in origination tags (O-tags).", "marker": "•", "reading_order": 0 }, { "id": "p60.12.2", "order": 16, "type": "list_item", "bbox": { "l": 126.05, "t": 383.459, "r": 522.197, "b": 370.028 }, "text": "o Run a report of invoiced purchases from capital expense accounts since the last report.", "reading_order": 1 } ], "reading_order": 11 }, { "id": "p60.13", "order": 17, "type": "list", "bbox": { "l": 124.56, "t": 353.989, "r": 533.76, "b": 102.72 }, "text": "", "attrs": { "item_count": 12 }, "children": [ { "id": "p60.13.1", "order": 18, "type": "list_item", "bbox": { "l": 159.6, "t": 353.989, "r": 430.08, "b": 341.52 }, "text": "FFPOEXT Fixed Asset Orig. Tag Extract in audit mode", "reading_order": 0 }, { "id": "p60.13.2", "order": 19, "type": "list_item", "bbox": { "l": 195.12, "t": 339.905, "r": 311.28, "b": 326.16 }, "text": "Printer – DATABASE", "marker": "•", "reading_order": 1 }, { "id": "p60.13.3", "order": 20, "type": "list_item", "bbox": { "l": 195.6, "t": 324.655, "r": 350.16, "b": 311.04 }, "text": "Parameter Values 01 - Audit", "marker": "•", "reading_order": 2 }, { "id": "p60.13.4", "order": 21, "type": "list_item", "bbox": { "l": 195.84, "t": 309.405, "r": 243.84, "b": 295.974 }, "text": "SAVE", "reading_order": 3 }, { "id": "p60.13.5", "order": 22, "type": "list_item", "bbox": { "l": 195.84, "t": 294.155, "r": 342.24, "b": 280.32 }, "text": "RELATED > Review Output", "marker": "•", "reading_order": 4 }, { "id": "p60.13.6", "order": 23, "type": "list_item", "bbox": { "l": 195.84, "t": 278.885, "r": 342.96, "b": 264.96 }, "text": "File name ... Select .lis file.", "reading_order": 5 }, { "id": "p60.13.7", "order": 24, "type": "list_item", "bbox": { "l": 195.84, "t": 263.635, "r": 292.32, "b": 250.08 }, "text": "TOOLS > Export", "reading_order": 6 }, { "id": "p60.13.8", "order": 25, "type": "list_item", "bbox": { "l": 124.56, "t": 247.2, "r": 369.36, "b": 234.72 }, "text": "Review the report to identify items to capitalize.", "marker": "○", "children": [ { "id": "p60.13.8.1", "order": 26, "type": "form_field", "bbox": { "l": 124.56, "t": 247.2, "r": 136.56, "b": 235.2 }, "text": "", "attrs": { "field_kind": "radio", "label": "Review the report to identify items to capitalize.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p60.13.8", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 7 }, { "id": "p60.13.9", "order": 27, "type": "list_item", "bbox": { "l": 196.08, "t": 234.135, "r": 255.36, "b": 220.32 }, "text": "T-temp", "reading_order": 8 }, { "id": "p60.13.10", "order": 28, "type": "list_item", "bbox": { "l": 196.32, "t": 218.885, "r": 268.08, "b": 205.2 }, "text": "C-capital", "marker": "•", "reading_order": 9 }, { "id": "p60.13.11", "order": 29, "type": "list_item", "bbox": { "l": 196.08, "t": 203.60500000000002, "r": 264.96, "b": 190.17399999999998 }, "text": "l-invoice", "marker": "•", "reading_order": 10 }, { "id": "p60.13.12", "order": 30, "type": "list_item", "bbox": { "l": 158.88, "t": 187.93899999999996, "r": 533.76, "b": 102.72 }, "text": "If multiple O-tags make up a single asset (e.g. if the line item detail did not get consolidated on the purchase order), the full value of the asset can be added to one O-tag and all other O-tags can be deleted. Alternatively, individual O-tags may be capitalized then attached to the main asset O-tag to ensure all O-tag amounts are combined into the net book value of the asset.", "reading_order": 11 } ], "reading_order": 12 }, { "id": "p60.14", "order": 31, "type": "text", "bbox": { "l": 123.6, "t": 100.08, "r": 530.16, "b": 73.44 }, "text": "o Run queries (Argos or Banner) to compare capital expense to O-tags to make sure all capital expenses are to be capitalized.", "reading_order": 13 }, { "id": "p60.15", "order": 32, "type": "footer", "bbox": { "l": 501.6, "t": 61.2, "r": 541.2, "b": 49.44 }, "text": "Page 60", "attrs": { "block_label": "number" }, "reading_order": 14 } ] }, { "document_id": 16417, "page": 61, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 47, "counts_by_type": { "footer": 1, "form_field": 9, "header": 1, "heading": 1, "list": 3, "list_item": 27, "text": 5 }, "build_ms": 5, "items": [ { "id": "p61.1", "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, "reading_order": 0 }, { "id": "p61.2", "order": 2, "type": "text", "bbox": { "l": 123.84, "t": 714.24, "r": 267.6, "b": 702.24 }, "text": "Journal vouchers cleanup", "reading_order": 1 }, { "id": "p61.3", "order": 3, "type": "list_item", "bbox": { "l": 159.84, "t": 700.609, "r": 387.36, "b": 687.84 }, "text": "FFADTGP Fixed Asset Dtag Processing Page", "reading_order": 2 }, { "id": "p61.4", "order": 4, "type": "text", "bbox": { "l": 123.36, "t": 685.2, "r": 536.64, "b": 659.52 }, "text": "Delete O-tags on non-capital items and reclassify expenses to non-capital expense accounts.", "reading_order": 3 }, { "id": "p61.5", "order": 5, "type": "list", "bbox": { "l": 159.12, "t": 657.0889999999999, "r": 536.4, "b": 494.88 }, "text": "", "attrs": { "item_count": 9 }, "children": [ { "id": "p61.5.1", "order": 6, "type": "list_item", "bbox": { "l": 159.36, "t": 657.0889999999999, "r": 376.8, "b": 644.64 }, "text": "FFAFDEL Fixed Asset Master Delete Page", "reading_order": 0 }, { "id": "p61.5.2", "order": 7, "type": "list_item", "bbox": { "l": 195.6, "t": 643.005, "r": 359.52, "b": 629.28 }, "text": "Filter for O-tags to be deleted.", "reading_order": 1 }, { "id": "p61.5.3", "order": 8, "type": "list_item", "bbox": { "l": 195.36, "t": 627.755, "r": 365.52, "b": 614.16 }, "text": "Check to Mark for Delete, Save.", "marker": "-", "reading_order": 2 }, { "id": "p61.5.4", "order": 9, "type": "list_item", "bbox": { "l": 159.6, "t": 612.0889999999999, "r": 335.28, "b": 599.76 }, "text": "FGAJVCD Journal Voucher Entry", "reading_order": 3 }, { "id": "p61.5.5", "order": 10, "type": "list_item", "bbox": { "l": 195.12, "t": 597.975, "r": 510.72, "b": 569.76 }, "text": "Credit capital expense account and debit non-capital expense account.", "marker": "-", "reading_order": 4 }, { "id": "p61.5.6", "order": 11, "type": "list_item", "bbox": { "l": 159.12, "t": 567.809, "r": 536.4, "b": 541.92 }, "text": "Communicate back to all responsible parties, requesters and approvers, to:", "reading_order": 5 }, { "id": "p61.5.7", "order": 12, "type": "list_item", "bbox": { "l": 195.12, "t": 539.475, "r": 432.48, "b": 525.6 }, "text": "Define the requirements of a capital expense.", "reading_order": 6 }, { "id": "p61.5.8", "order": 13, "type": "list_item", "bbox": { "l": 195.84, "t": 524.2049999999999, "r": 431.52, "b": 510.24 }, "text": "Explain why the expense was not capital, and", "reading_order": 7 }, { "id": "p61.5.9", "order": 14, "type": "list_item", "bbox": { "l": 195.84, "t": 508.955, "r": 520.32, "b": 494.88 }, "text": "Provide the appropriate account that should have been charged.", "reading_order": 8 } ], "reading_order": 4 }, { "id": "p61.6", "order": 15, "type": "text", "bbox": { "l": 124.08, "t": 492.72, "r": 230.4, "b": 480.72 }, "text": "Capitalize O-tags.", "reading_order": 5 }, { "id": "p61.7", "order": 16, "type": "list_item", "bbox": { "l": 160.08, "t": 478.789, "r": 438.96, "b": 466.32 }, "text": "FFPOEXT Fixed Asset Orig. 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"form_field", "bbox": { "l": 252.1, "t": 140.63, "r": 264.1, "b": 128.63 }, "text": "", "attrs": { "field_kind": "radio", "label": "BU - Building", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p61.13.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p61.13.4", "order": 43, "type": "list_item", "bbox": { "l": 252.1, "t": 126.10900000000004, "r": 375.586, "b": 112.678 }, "text": "BI – Building Improvement", "marker": "○", "children": [ { "id": "p61.13.4.1", "order": 44, "type": "form_field", "bbox": { "l": 252.1, "t": 126.11, "r": 264.1, "b": 114.11 }, "text": "", "attrs": { "field_kind": "radio", "label": "BI – Building Improvement", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p61.13.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p61.13.5", "order": 45, "type": "list_item", "bbox": { "l": 252.1, "t": 111.60900000000004, "r": 388.616, "b": 98.178 }, "text": "LE – Leasehold Improvement", "marker": "○", "children": [ { "id": "p61.13.5.1", "order": 46, "type": "form_field", "bbox": { "l": 252.1, "t": 111.61, "r": 264.1, "b": 99.61 }, "text": "", "attrs": { "field_kind": "radio", "label": "LE – Leasehold Improvement", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p61.13.5", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 4 } ], "reading_order": 12 }, { "id": "p61.14", "order": 47, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 540, "b": 49.44 }, "text": "Page 61", "attrs": { "block_label": "number" }, "reading_order": 13 } ] }, { "document_id": 16417, "page": 62, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 50, "counts_by_type": { "footer": 1, 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"glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p62.4.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p62.4.5", "order": 13, "type": "list_item", "bbox": { "l": 231.6, "t": 627.6, "r": 317.28, "b": 615.12 }, "text": "SF - Software", "reading_order": 4 } ], "reading_order": 3 }, { "id": "p62.5", "order": 14, "type": "heading", "bbox": { "l": 195.6, "t": 612.72, "r": 314.4, "b": 600 }, "text": "• Acquisition Method:", "level": 3, "reading_order": 4 }, { "id": "p62.6", "order": 15, "type": "list", "bbox": { "l": 252.1, "t": 598.749, "r": 336.761, "b": 556.318 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p62.6.1", "order": 16, "type": "list_item", "bbox": { "l": 252.1, "t": 598.749, "r": 326.277, "b": 585.318 }, "text": "PU – Purchased", "marker": "○", "children": [ { "id": "p62.6.1.1", "order": 17, "type": "form_field", "bbox": { "l": 252.1, "t": 598.75, "r": 264.1, "b": 586.75 }, "text": "", "attrs": { "field_kind": "radio", "label": "PU – Purchased", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p62.6.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p62.6.2", "order": 18, "type": "list_item", "bbox": { "l": 252.1, "t": 584.249, "r": 317.778, "b": 570.818 }, "text": "DN – Donated", "marker": "○", "children": [ { "id": "p62.6.2.1", "order": 19, "type": "form_field", "bbox": { "l": 252.1, "t": 584.25, "r": 264.1, "b": 572.25 }, "text": "", "attrs": { "field_kind": "radio", "label": "DN – Donated", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p62.6.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p62.6.3", "order": 20, "type": "list_item", "bbox": { "l": 252.1, "t": 569.749, "r": 336.761, "b": 556.318 }, "text": "CN – Constructed", "reading_order": 2 } ], "reading_order": 5 }, { "id": "p62.7", "order": 21, "type": "heading", "bbox": { "l": 195.6, "t": 553.68, "r": 300, "b": 541.68 }, "text": "Acquisition Date:", "level": 3, "reading_order": 6 }, { "id": "p62.8", "order": 22, "type": "heading", "bbox": { "l": 195.36, "t": 538.8, "r": 352.8, "b": 525.84 }, "text": "- Make/Model/Serial Number:", "level": 3, "reading_order": 7 }, { "id": "p62.9", "order": 23, "type": "list", "bbox": { "l": 216.1, "t": 524.229, "r": 527.433, "b": 450.548 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p62.9.1", "order": 24, "type": "list_item", "bbox": { "l": 216.1, "t": 524.229, "r": 527.433, "b": 510.798 }, "text": "Barcode Number: enter number from physical tag placed on asset", "reading_order": 0 }, { "id": "p62.9.2", "order": 25, "type": "list_item", "bbox": { "l": 216.1, "t": 508.979, "r": 525.037, "b": 495.548 }, "text": "In Service Date: date asset was put in service, if known, or invoice date", "reading_order": 1 }, { "id": "p62.9.3", "order": 26, "type": "list_item", "bbox": { "l": 216.1, "t": 479.229, "r": 368.186, "b": 465.798 }, "text": "Last Inventory Date: date tagged", "reading_order": 2 }, { "id": "p62.9.4", "order": 27, "type": "list_item", "bbox": { "l": 216.1, "t": 463.979, "r": 507.11, "b": 450.548 }, "text": "Condition Code: New, or other condition if asset purchased is preowned", "marker": "-", "reading_order": 3 } ], "reading_order": 8 }, { "id": "p62.10", "order": 28, "type": "heading", "bbox": { "l": 195.84, "t": 433.92, "r": 255.12, "b": 420.96 }, "text": "Title To:", "level": 3, "reading_order": 9 }, { "id": "p62.11", "order": 29, "type": "list", "bbox": { "l": 180.08, "t": 419.709, "r": 533.795, "b": 273.72799999999995 }, "text": "", "attrs": { "item_count": 8 }, "children": [ { "id": "p62.11.1", "order": 30, "type": "list_item", "bbox": { "l": 252.1, "t": 419.709, "r": 501.369, "b": 406.278 }, "text": "IN – Institution (purchased with unrestricted funds or unrestricted gift-in-kind)", "marker": "○", "children": [ { "id": "p62.11.1.1", "order": 31, "type": "form_field", "bbox": { "l": 252.1, "t": 419.71, "r": 264.1, "b": 407.71 }, "text": "", "attrs": { "field_kind": "radio", "label": "IN – Institution (purchased with unrestricted funds or unrestricted gift-in-kind)", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p62.11.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p62.11.2", "order": 32, "type": "list_item", "bbox": { "l": 252.1, "t": 390.709, "r": 524.412, "b": 377.278 }, "text": "FG – Federal Government (purchased with Federal grants)", "reading_order": 1 }, { "id": "p62.11.3", "order": 33, "type": "list_item", "bbox": { "l": 252.1, "t": 376.209, "r": 502.945, "b": 362.778 }, "text": "SG – State Government (purchased with State grants)", "marker": "○", "children": [ { "id": "p62.11.3.1", "order": 34, "type": "form_field", "bbox": { "l": 252.1, "t": 376.21, "r": 264.1, "b": 364.21 }, "text": "", "attrs": { "field_kind": "radio", "label": "SG – State Government (purchased with State grants)", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p62.11.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p62.11.4", "order": 35, "type": "list_item", "bbox": { "l": 252.1, "t": 361.679, "r": 533.795, "b": 348.248 }, "text": "FN – Foundation (purchased with restricted gift or restricted gift-in-kind)", "reading_order": 3 }, { "id": "p62.11.5", "order": 36, "type": "list_item", "bbox": { "l": 216.1, "t": 331.929, "r": 383.003, "b": 318.498 }, "text": "Location: physical location of asset", "reading_order": 4 }, { "id": "p62.11.6", "order": 37, "type": "list_item", "bbox": { "l": 216.1, "t": 316.929, "r": 358.82, "b": 303.498 }, "text": "Grant: if applicable (F8 for list)", "reading_order": 5 }, { "id": "p62.11.7", "order": 38, "type": "list_item", "bbox": { "l": 216.1, "t": 301.679, "r": 505.382, "b": 288.248 }, "text": "Custodian ID: person responsible for care of asset (F8 for list)", "reading_order": 6 }, { "id": "p62.11.8", "order": 39, "type": "list_item", "bbox": { "l": 180.08, "t": 287.159, "r": 454.255, "b": 273.72799999999995 }, "text": "Ensure depreciation posting indicator shows Post Deprec.", "reading_order": 7 } ], "reading_order": 10 }, { "id": "p62.12", "order": 40, "type": "list_item", "bbox": { "l": 86.64, "t": 272.635, "r": 491.52, "b": 258 }, "text": "Capitalize CIP projects when project is completed (see Capital Planning section):", "marker": "•", "reading_order": 11 }, { "id": "p62.13", "order": 41, "type": "text", "bbox": { "l": 122.88, "t": 256.08, "r": 526.08, "b": 231.84 }, "text": "Obtain final project reconciliation summaries and expense documents related to the completed CIP project. All capital expenses should have O-tags.", "reading_order": 12 }, { "id": "p62.14", "order": 42, "type": "text", "bbox": { "l": 123.84, "t": 227.28, "r": 454.8, "b": 214.56 }, "text": "Convert O-tags to Permanent Tags (P-tags) following steps above.", "reading_order": 13 }, { "id": "p62.15", "order": 43, "type": "list", "bbox": { "l": 159.12, "t": 213.46900000000005, "r": 510.24, "b": 141.6 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p62.15.1", "order": 44, "type": "list_item", "bbox": { "l": 159.12, "t": 213.46900000000005, "r": 385.92, "b": 200.64 }, "text": "Naming conventions for CIP project P-tags:", "reading_order": 0 }, { "id": "p62.15.2", "order": 45, "type": "list_item", "bbox": { "l": 194.88, "t": 199.35500000000002, "r": 504.96, "b": 171.36 }, "text": "Building renovations: Building/Description – Year, e.g., Hume Hall/Roof – 2025, Bell Gymnasium/Locker Rooms - 2012", "marker": "•", "reading_order": 1 }, { "id": "p62.15.3", "order": 46, "type": "list_item", "bbox": { "l": 194.88, "t": 169.60500000000002, "r": 510.24, "b": 141.6 }, "text": "Land improvements: Location/Description - Year, e.g., Alumni Stadium/Turf – 2023, ASB/Landscaping – 2022", "reading_order": 2 } ], "reading_order": 14 }, { "id": "p62.16", "order": 47, "type": "text", "bbox": { "l": 123.6, "t": 138.96, "r": 534, "b": 112.08 }, "text": "Connect building renovations to the original building asset – the renovation cannot exist without the building if the building is demolished/disposed.", "reading_order": 15 }, { "id": "p62.17", "order": 48, "type": "list_item", "bbox": { "l": 86.64, "t": 110.83000000000004, "r": 378, "b": 96.96 }, "text": "Capitalize non-procurement assets, such as gifts in kind.", "marker": "•", "reading_order": 16 }, { "id": "p62.18", "order": 49, "type": "text", "bbox": { "l": 123.36, "t": 95.04, "r": 522.48, "b": 82.08 }, "text": "Obtain valuation documentation including third-party appraisals when required.", "reading_order": 17 }, { "id": "p62.19", "order": 50, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 541.2, "b": 49.44 }, "text": "Page 62", "attrs": { "block_label": "number" }, "reading_order": 18 } ] }, { "document_id": 16417, "page": 63, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 43, "counts_by_type": { "footer": 1, "form_field": 4, "header": 1, "heading": 6, "list": 6, "list_item": 23, "text": 2 }, "build_ms": 4, "items": [ { "id": "p63.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 754.8, "r": 282, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p63.2", "order": 2, "type": "text", "bbox": { "l": 123.36, "t": 714.48, "r": 539.28, "b": 701.76 }, "text": "Physically tag and convert O-tags to Permanent Tags (P-tags) following steps above.", "reading_order": 1 }, { "id": "p63.3", "order": 3, "type": "list", "bbox": { "l": 86.4, "t": 700.609, "r": 353.28, "b": 629.28 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p63.3.1", "order": 4, "type": "list_item", "bbox": { "l": 159.84, "t": 700.609, "r": 346.08, "b": 687.84 }, "text": "Acquisition Method: DN – Donated", "reading_order": 0 }, { "id": "p63.3.2", "order": 5, "type": "list_item", "bbox": { "l": 123.84, "t": 685.44, "r": 353.28, "b": 672.72 }, "text": "Send details of gifts in-kind to development.", "marker": "○", "children": [ { "id": "p63.3.2.1", "order": 6, "type": "form_field", "bbox": { "l": 123.84, "t": 685.44, "r": 135.84, "b": 673.44 }, "text": "", "attrs": { "field_kind": "radio", "label": "Send details of gifts in-kind to development.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p63.3.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p63.3.3", "order": 7, "type": "list_item", "bbox": { "l": 86.4, "t": 672.005, "r": 238.8, "b": 658.32 }, "text": "Review depreciation setup.", "marker": "•", "reading_order": 2 }, { "id": "p63.3.4", "order": 8, "type": "list_item", "bbox": { "l": 124.08, "t": 655.2, "r": 312.24, "b": 643.68 }, "text": "FFADEPR Fixed Asset Depreciation", "marker": "○", "children": [ { "id": "p63.3.4.1", "order": 9, "type": "form_field", "bbox": { "l": 124.08, "t": 655.2, "r": 135.6, "b": 643.68 }, "text": "", "attrs": { "field_kind": "radio", "label": "FFADEPR Fixed Asset Depreciation", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p63.3.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p63.3.5", "order": 10, "type": "list_item", "bbox": { "l": 159.36, "t": 641.8389999999999, "r": 296.16, "b": 629.28 }, "text": "Salvage Value: usually 0", "marker": "■", "children": [ { "id": "p63.3.5.1", "order": 11, "type": "form_field", "bbox": { "l": 159.36, "t": 641.84, "r": 171.36, "b": 629.84 }, "text": "", "attrs": { "field_kind": "checkbox", "label": "Salvage Value: usually 0", "checked": true, "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p63.3.5", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 4 } ], "reading_order": 2 }, { "id": "p63.4", "order": 12, "type": "heading", "bbox": { "l": 160.08, "t": 626.88, "r": 285.84, "b": 615.12 }, "text": "Depreciation Method:", "level": 3, "reading_order": 3 }, { "id": "p63.5", "order": 13, "type": "list", "bbox": { "l": 180.08, "t": 613.279, "r": 379.708, "b": 556.318 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p63.5.1", "order": 14, "type": "list_item", "bbox": { "l": 180.08, "t": 613.279, "r": 379.708, "b": 599.848 }, "text": "Useful Life: should default from asset type", "reading_order": 0 }, { "id": "p63.5.2", "order": 15, "type": "list_item", "bbox": { "l": 180.08, "t": 598.749, "r": 356.168, "b": 585.318 }, "text": "Frequency: should default to Monthly", "reading_order": 1 }, { "id": "p63.5.3", "order": 16, "type": "list_item", "bbox": { "l": 180.08, "t": 584.249, "r": 374.791, "b": 570.818 }, "text": "Start Date: date asset is placed in service", "reading_order": 2 }, { "id": "p63.5.4", "order": 17, "type": "list_item", "bbox": { "l": 180.08, "t": 569.749, "r": 202.85, "b": 556.318 }, "text": "Save", "reading_order": 3 } ], "reading_order": 4 }, { "id": "p63.6", "order": 18, "type": "list", "bbox": { "l": 87.12, "t": 555.225, "r": 296.4, "b": 513.12 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p63.6.1", "order": 19, "type": "list_item", "bbox": { "l": 87.12, "t": 555.225, "r": 193.92, "b": 541.44 }, "text": "Run depreciation.", "reading_order": 0 }, { "id": "p63.6.2", "order": 20, "type": "list_item", "bbox": { "l": 124.08, "t": 538.8, "r": 296.4, "b": 526.56 }, "text": "FFPDEPR Depreciation Process", "marker": "○", "children": [ { "id": "p63.6.2.1", "order": 21, "type": "form_field", "bbox": { "l": 124.08, "t": 538.8, "r": 136.08, "b": 526.8 }, "text": "", "attrs": { "field_kind": "radio", "label": "FFPDEPR Depreciation Process", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p63.6.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p63.6.3", "order": 22, "type": "list_item", "bbox": { "l": 159.36, "t": 525.289, "r": 271.68, "b": 513.12 }, "text": "Printer: DATABASE", "reading_order": 2 } ], "reading_order": 5 }, { "id": "p63.7", "order": 23, "type": "heading", "bbox": { "l": 159.6, "t": 510.48, "r": 270, "b": 498.48 }, "text": "Parameter Values:", "level": 3, "reading_order": 6 }, { "id": "p63.8", "order": 24, "type": "list", "bbox": { "l": 180.08, "t": 495.979, "r": 407.709, "b": 422.278 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p63.8.1", "order": 25, "type": "list_item", "bbox": { "l": 216.1, "t": 495.979, "r": 341.76, "b": 482.548 }, "text": "Depreciation frequency: M", "reading_order": 0 }, { "id": "p63.8.2", "order": 26, "type": "list_item", "bbox": { "l": 216.1, "t": 480.729, "r": 345.039, "b": 467.298 }, "text": "Posting date: month-ended", "marker": "•", "reading_order": 1 }, { "id": "p63.8.3", "order": 27, "type": "list_item", "bbox": { "l": 216.1, "t": 465.479, "r": 407.709, "b": 452.048 }, "text": "Execution mode: Audit first, then Update", "marker": "•", "reading_order": 2 }, { "id": "p63.8.4", "order": 28, "type": "list_item", "bbox": { "l": 216.1, "t": 450.229, "r": 304.397, "b": 436.798 }, "text": "Report type: Detail", "reading_order": 3 }, { "id": "p63.8.5", "order": 29, "type": "list_item", "bbox": { "l": 180.08, "t": 435.709, "r": 205.996, "b": 422.278 }, "text": "Save.", "reading_order": 4 } ], "reading_order": 7 }, { "id": "p63.9", "order": 30, "type": "list_item", "bbox": { "l": 86.16, "t": 421.185, "r": 520.08, "b": 393.12 }, "text": "Reconcile capital equity account to capital expense accounts; these should balance to zero.", "reading_order": 8 }, { "id": "p63.10", "order": 31, "type": "heading", "bbox": { "l": 69.84, "t": 382.08, "r": 168.48, "b": 368.88 }, "text": "Physical Inventory", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p63.11", "order": 32, "type": "text", "bbox": { "l": 68.64, "t": 366.48, "r": 531.84, "b": 322.8 }, "text": "Custodians conduct an annual physical inventory of assets under their care to confirm the existence, condition, and location of the University's fixed assets. Change to an asset's condition or location will be reported to the accounting office.", "reading_order": 10 }, { "id": "p63.12", "order": 33, "type": "heading", "bbox": { "l": 69.84, "t": 314.64, "r": 194.4, "b": 301.44 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 11 }, { "id": "p63.13", "order": 34, "type": "list", "bbox": { "l": 108.05, "t": 292.179, "r": 224.843, "b": 263.47799999999995 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p63.13.1", "order": 35, "type": "list_item", "bbox": { "l": 108.05, "t": 292.179, "r": 189.592, "b": 278.74800000000005 }, "text": "Asset custodians", "marker": "•", "reading_order": 0 }, { "id": "p63.13.2", "order": 36, "type": "list_item", "bbox": { "l": 108.05, "t": 276.909, "r": 224.843, "b": 263.47799999999995 }, "text": "Fixed Assets Accountant", "reading_order": 1 } ], "reading_order": 12 }, { "id": "p63.14", "order": 37, "type": "heading", "bbox": { "l": 69.84, "t": 253.44, "r": 240.48, "b": 240.96 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 13 }, { "id": "p63.15", "order": 38, "type": "list_item", "bbox": { "l": 86.88, "t": 231.885, "r": 240.24, "b": 217.92 }, "text": "Banner fixed assets module", "reading_order": 14 }, { "id": "p63.16", "order": 39, "type": "heading", "bbox": { "l": 69.84, "t": 207.6, "r": 184.8, "b": 194.88 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 15 }, { "id": "p63.17", "order": 40, "type": "list", "bbox": { "l": 86.64, "t": 186.10500000000002, "r": 532.08, "b": 113.52 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p63.17.1", "order": 41, "type": "list_item", "bbox": { "l": 86.64, "t": 186.10500000000002, "r": 519.12, "b": 157.2 }, "text": "Annually, department asset custodians confirm that all assets are still in service and in working order by fiscal year-end", "marker": "-", "reading_order": 0 }, { "id": "p63.17.2", "order": 42, "type": "list_item", "bbox": { "l": 86.88, "t": 156.35500000000002, "r": 532.08, "b": 113.52 }, "text": "Annually, Fixed Assets Accountant conducts physical inventories of approximately one-third of all fixed assets on a rotating basis so that each asset is physically confirmed every three years", "marker": "-", "reading_order": 1 } ], "reading_order": 16 }, { "id": "p63.18", "order": 43, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 541.2, "b": 49.44 }, "text": "Page 63", "attrs": { "block_label": "number" }, "reading_order": 17 } ] }, { "document_id": 16417, "page": 64, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 25, "counts_by_type": { "footer": 1, "form_field": 2, "header": 1, "heading": 2, "list": 2, "list_item": 12, "text": 5 }, "build_ms": 3, "items": [ { "id": "p64.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 754.8, "r": 281.76, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p64.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 714.48, "r": 106.08, "b": 702 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p64.3", "order": 3, "type": "list_item", "bbox": { "l": 87.36, "t": 693.025, "r": 515.04, "b": 649.92 }, "text": "Fixed Assets Accountant sends reports of fixed assets to the custodians to conduct a physical inventory of listed fixed assets confirming the assets are in service, in good working order, and in the correct location.", "reading_order": 2 }, { "id": "p64.4", "order": 4, "type": "text", "bbox": { "l": 123.6, "t": 647.76, "r": 427.68, "b": 635.28 }, "text": "o Run Banner report of asset listed by custodian and location.", "reading_order": 3 }, { "id": "p64.5", "order": 5, "type": "list", "bbox": { "l": 86.4, "t": 633.36, "r": 537.84, "b": 502.8 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p64.5.1", "order": 6, "type": "list_item", "bbox": { "l": 123.84, "t": 633.36, "r": 499.44, "b": 620.64 }, "text": "Provide instructions to asset custodians including deadline for completion.", "marker": "○", "children": [ { "id": "p64.5.1.1", "order": 7, "type": "form_field", "bbox": { "l": 123.84, "t": 633.36, "r": 135.84, "b": 621.36 }, "text": "", "attrs": { "field_kind": "radio", "label": "Provide instructions to asset custodians including deadline for completion.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p64.5.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p64.5.2", "order": 8, "type": "list_item", "bbox": { "l": 86.64, "t": 619.755, "r": 537.84, "b": 591.12 }, "text": "Asset custodians return confirmation of fixed assets and confirm the existence, condition, location, and notes of any items that are not located or no longer serviceable.", "marker": "-", "reading_order": 1 }, { "id": "p64.5.3", "order": 9, "type": "list_item", "bbox": { "l": 86.4, "t": 589.975, "r": 488.16, "b": 561.12 }, "text": "Asset custodians submit Disposal Form to report items not located or no longer serviceable to the department (see Disposals and Surplus Property section).", "marker": "-", "reading_order": 2 }, { "id": "p64.5.4", "order": 10, "type": "list_item", "bbox": { "l": 86.64, "t": 560.225, "r": 527.76, "b": 531.12 }, "text": "Fixed Assets Accountant updates the condition and location of serviceable assets from physical inventory reports.", "reading_order": 3 }, { "id": "p64.5.5", "order": 11, "type": "list_item", "bbox": { "l": 86.64, "t": 530.725, "r": 522, "b": 502.8 }, "text": "Fixed Assets Accountant conducts an annual physical inventory of a sample of capital assets.", "reading_order": 4 } ], "reading_order": 4 }, { "id": "p64.6", "order": 12, "type": "list", "bbox": { "l": 123.36, "t": 499.92, "r": 541.2, "b": 327.12 }, "text": "", "attrs": { "item_count": 6 }, "children": [ { "id": "p64.6.1", "order": 13, "type": "list_item", "bbox": { "l": 123.6, "t": 499.92, "r": 530.16, "b": 473.52 }, "text": "Select approximately 1/3 of all fixed assets on a rotating basis to ensure all assets are verified every three years.", "reading_order": 0 }, { "id": "p64.6.2", "order": 14, "type": "list_item", "bbox": { "l": 159.36, "t": 471.539, "r": 519.84, "b": 444.48 }, "text": "Run a population selection (POPSEL) of fixed assets with “last inventory date” > 3 years ago", "reading_order": 1 }, { "id": "p64.6.3", "order": 15, "type": "list_item", "bbox": { "l": 159.36, "t": 442.519, "r": 525.84, "b": 415.2 }, "text": "Select assets to verify during the year and sort by campus location; these can be inventoried while out tagging new assets.", "reading_order": 2 }, { "id": "p64.6.4", "order": 16, "type": "list_item", "bbox": { "l": 123.36, "t": 412.56, "r": 541.2, "b": 386.4 }, "text": "Verify the existence, condition, location, responsible department, and custodian for the selected assets.", "marker": "○", "children": [ { "id": "p64.6.4.1", "order": 17, "type": "form_field", "bbox": { "l": 123.36, "t": 412.56, "r": 135.36, "b": 400.56 }, "text": "", "attrs": { "field_kind": "radio", "label": "Verify the existence, condition, location, responsible department, and custodian for the selected assets.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p64.6.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p64.6.5", "order": 18, "type": "list_item", "bbox": { "l": 158.64, "t": 384.519, "r": 535.44, "b": 356.88 }, "text": "Create online form or take tablet computer with barcode scanner to pull up the existing record in Banner and update directly.", "reading_order": 4 }, { "id": "p64.6.6", "order": 19, "type": "list_item", "bbox": { "l": 123.36, "t": 354.48, "r": 499.92, "b": 327.12 }, "text": "o Update the asset records as necessary with changes to condition, location, department, custodian, and verification date.", "reading_order": 5 } ], "reading_order": 5 }, { "id": "p64.7", "order": 20, "type": "heading", "bbox": { "l": 70.32, "t": 318.24, "r": 236.88, "b": 304.32 }, "text": "Disposals and Surplus Property", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p64.8", "order": 21, "type": "text", "bbox": { "l": 68.88, "t": 302.4, "r": 536.88, "b": 258.24 }, "text": "Disposal of assets (lost, stolen, destroyed, transferred, retired, or sold) will be reported to the accounting office with all available documentation regarding the identification of the asset and the details of the disposal.", "reading_order": 7 }, { "id": "p64.9", "order": 22, "type": "text", "bbox": { "l": 68.4, "t": 250.56, "r": 534.48, "b": 220.8 }, "text": "Fixed assets that are not located in the annual physical inventory will be investigated and reported as lost or stolen to Public Safety, department management, and the Fixed Assets Accountant.", "reading_order": 8 }, { "id": "p64.10", "order": 23, "type": "text", "bbox": { "l": 68.64, "t": 213.36, "r": 527.76, "b": 168.48 }, "text": "Fixed assets that are no longer serviceable to the assigned department will be reported to department management, the Purchasing Department, and the Fixed Assets Accountant. These assets may be destroyed, obsolete, or surplus to departmental needs.", "reading_order": 9 }, { "id": "p64.11", "order": 24, "type": "text", "bbox": { "l": 68.64, "t": 160.8, "r": 528.72, "b": 100.8 }, "text": "Departments are not permitted to discard, donate, or sell tagged capital assets. The Purchasing Department retains sole authority to redistribute marketable surplus property to other departments on campus, to other government agencies, or to sell at public auctions or by sealed bids. Proceeds from sales of university assets are recorded in the University's general fund.", "reading_order": 10 }, { "id": "p64.12", "order": 25, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 540.96, "b": 49.44 }, "text": "Page 64", "attrs": { "block_label": "number" }, "reading_order": 11 } ] }, { "document_id": 16417, "page": 65, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 38, "counts_by_type": { "footer": 1, "form_field": 5, "header": 1, "heading": 5, "list": 4, "list_item": 13, "text": 9 }, "build_ms": 4, "items": [ { "id": "p65.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 755.04, "r": 282, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p65.2", "order": 2, "type": "text", "bbox": { "l": 69.36, "t": 714.96, "r": 534.72, "b": 686.88 }, "text": "Disposal of assets purchased with land grant or other restricted funds requires the approval of the responsible compliance office.", "reading_order": 1 }, { "id": "p65.3", "order": 3, "type": "heading", "bbox": { "l": 69.84, "t": 677.52, "r": 194.64, "b": 664.8 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p65.4", "order": 4, "type": "list", "bbox": { "l": 108.05, "t": 655.279, "r": 184.302, "b": 626.598 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p65.4.1", "order": 5, "type": "list_item", "bbox": { "l": 108.05, "t": 655.279, "r": 184.302, "b": 641.848 }, "text": "Asset custodian", "marker": "•", "reading_order": 0 }, { "id": "p65.4.2", "order": 6, "type": "list_item", "bbox": { "l": 108.05, "t": 640.029, "r": 161.081, "b": 626.598 }, "text": "Purchasing", "marker": "•", "reading_order": 1 } ], "reading_order": 3 }, { "id": "p65.5", "order": 7, "type": "heading", "bbox": { "l": 69.84, "t": 601.2, "r": 240.72, "b": 588.72 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p65.6", "order": 8, "type": "list", "bbox": { "l": 108.05, "t": 578.999, "r": 238.994, "b": 550.318 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p65.6.1", "order": 9, "type": "list_item", "bbox": { "l": 108.05, "t": 578.999, "r": 238.994, "b": 565.568 }, "text": "Banner fixed assets module", "reading_order": 0 }, { "id": "p65.6.2", "order": 10, "type": "list_item", "bbox": { "l": 108.05, "t": 563.749, "r": 174.38, "b": 550.318 }, "text": "Disposal form", "marker": "•", "reading_order": 1 } ], "reading_order": 5 }, { "id": "p65.7", "order": 11, "type": "heading", "bbox": { "l": 69.6, "t": 540.48, "r": 185.04, "b": 528 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p65.8", "order": 12, "type": "list_item", "bbox": { "l": 86.64, "t": 518.9549999999999, "r": 463.92, "b": 504.24 }, "text": "Annually as part of physical inventory process or as disposals are identified", "marker": "•", "reading_order": 7 }, { "id": "p65.9", "order": 13, "type": "heading", "bbox": { "l": 69.84, "t": 495.12, "r": 105.6, "b": 481.92 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p65.10", "order": 14, "type": "list_item", "bbox": { "l": 87.6, "t": 473.205, "r": 519.84, "b": 430.32 }, "text": "Asset custodians identify assets that are no longer serviceable to the department and report to department management, Purchasing, and Public Safety, if applicable. These assets may be:", "marker": "-", "reading_order": 9 }, { "id": "p65.11", "order": 15, "type": "text", "bbox": { "l": 123.36, "t": 427.68, "r": 457.2, "b": 415.68 }, "text": "o Functioning but unneeded equipment to be surprised or donated,", "reading_order": 10 }, { "id": "p65.12", "order": 16, "type": "list", "bbox": { "l": 87.12, "t": 413.04, "r": 520.56, "b": 327.6 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p65.12.1", "order": 17, "type": "list_item", "bbox": { "l": 123.84, "t": 413.04, "r": 520.56, "b": 386.88 }, "text": "Obsolete, damaged, or non-functioning, equipment to be disposed, (route IT for technology equipment), or", "marker": "○", "children": [ { "id": "p65.12.1.1", "order": 18, "type": "form_field", "bbox": { "l": 123.84, "t": 413.04, "r": 135.84, "b": 401.04 }, "text": "", "attrs": { "field_kind": "radio", "label": "Obsolete, damaged, or non-functioning, equipment to be disposed, (route IT for technology equipment), or", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p65.12.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p65.12.2", "order": 19, "type": "list_item", "bbox": { "l": 124.32, "t": 384.48, "r": 306.96, "b": 372 }, "text": "Unlocated (route to Public Safety).", "marker": "○", "children": [ { "id": "p65.12.2.1", "order": 20, "type": "form_field", "bbox": { "l": 124.32, "t": 384.48, "r": 136.32, "b": 372.48 }, "text": "", "attrs": { "field_kind": "radio", "label": "Unlocated (route to Public Safety).", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p65.12.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p65.12.3", "order": 21, "type": "list_item", "bbox": { "l": 87.12, "t": 370.905, "r": 416.88, "b": 357.36 }, "text": "Purchasing provides information to Fixed Assets Accountant for:", "marker": "•", "reading_order": 2 }, { "id": "p65.12.4", "order": 22, "type": "list_item", "bbox": { "l": 123.36, "t": 353.76, "r": 440.88, "b": 342.24 }, "text": "Surplus items to be held for use in other campus departments.", "marker": "○", "children": [ { "id": "p65.12.4.1", "order": 23, "type": "form_field", "bbox": { "l": 123.36, "t": 353.76, "r": 134.88, "b": 342.24 }, "text": "", "attrs": { "field_kind": "radio", "label": "Surplus items to be held for use in other campus departments.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p65.12.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p65.12.5", "order": 24, "type": "list_item", "bbox": { "l": 123.6, "t": 340.08, "r": 507.84, "b": 327.6 }, "text": "Subsequent transfers from Surplus to the new department when redeployed.", "marker": "○", "children": [ { "id": "p65.12.5.1", "order": 25, "type": "form_field", "bbox": { "l": 123.6, "t": 340.08, "r": 135.6, "b": 328.08 }, "text": "", "attrs": { "field_kind": "radio", "label": "Subsequent transfers from Surplus to the new department when redeployed.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p65.12.5", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 4 } ], "reading_order": 11 }, { "id": "p65.13", "order": 26, "type": "text", "bbox": { "l": 123.84, "t": 325.2, "r": 537.84, "b": 313.68 }, "text": "Items sold by public auction or sealed bid with proceeds deposited to general fund,", "reading_order": 12 }, { "id": "p65.14", "order": 27, "type": "text", "bbox": { "l": 124.32, "t": 310.56, "r": 393.12, "b": 298.56 }, "text": "Items donated items to another government agency,", "reading_order": 13 }, { "id": "p65.15", "order": 28, "type": "text", "bbox": { "l": 123.84, "t": 296.4, "r": 502.8, "b": 270.24 }, "text": "Damaged/destroyed items disposed according to applicable environmental regulations.", "reading_order": 14 }, { "id": "p65.16", "order": 29, "type": "list", "bbox": { "l": 86.64, "t": 268.635, "r": 523.68, "b": 196.08 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p65.16.1", "order": 30, "type": "list_item", "bbox": { "l": 86.64, "t": 268.635, "r": 523.68, "b": 240.24 }, "text": "Information Technology provides information to Fixed Assets Accountant for computer items appropriately destroyed for data protection.", "reading_order": 0 }, { "id": "p65.16.2", "order": 31, "type": "list_item", "bbox": { "l": 87.84, "t": 239.135, "r": 511.68, "b": 196.08 }, "text": "Department management and Public Safety, if applicable, investigate lost or stolen assets and report results of investigation to Fixed Assets Accountant, CFO, and VP/Dean/Provost of reporting area.", "reading_order": 1 } ], "reading_order": 15 }, { "id": "p65.17", "order": 32, "type": "heading", "bbox": { "l": 87.84, "t": 192.48, "r": 237.6, "b": 181.44 }, "text": "• Fixed Assets Accountant:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 16 }, { "id": "p65.18", "order": 33, "type": "text", "bbox": { "l": 123.84, "t": 178.08, "r": 418.8, "b": 166.32 }, "text": "Files and tracks insurance claims for lost or stolen assets.", "reading_order": 17 }, { "id": "p65.19", "order": 34, "type": "text", "bbox": { "l": 123.84, "t": 163.44, "r": 353.52, "b": 151.68 }, "text": "Transfers assets to/from surplus custodian:", "reading_order": 18 }, { "id": "p65.20", "order": 35, "type": "text", "bbox": { "l": 124.32, "t": 149.28, "r": 425.28, "b": 137.76 }, "text": "○ Verifies additional approvals for land grant asset disposals.", "children": [ { "id": "p65.20.1", "order": 36, "type": "form_field", "bbox": { "l": 124.32, "t": 149.28, "r": 135.84, "b": 137.76 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Verifies additional approvals for land grant asset disposals.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p65.20", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 19 }, { "id": "p65.21", "order": 37, "type": "text", "bbox": { "l": 123.6, "t": 135.36, "r": 507.12, "b": 108.24 }, "text": "o Records disposals and Banner forms to dispose assets against accumulated depreciation:", "reading_order": 20 }, { "id": "p65.22", "order": 38, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 540.96, "b": 49.2 }, "text": "Page 65", "attrs": { "block_label": "number" }, "reading_order": 21 } ] }, { "document_id": 16417, "page": 66, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 32, "counts_by_type": { "figure": 1, "footer": 1, "form_field": 2, "header": 1, "heading": 5, "list": 2, "list_item": 17, "text": 3 }, "build_ms": 3, "items": [ { "id": "p66.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 755.04, "r": 282, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p66.2", "order": 2, "type": "text", "bbox": { "l": 69.84, "t": 714.72, "r": 207.36, "b": 702 }, "text": "Fixed Assets Adjustments", "reading_order": 1 }, { "id": "p66.3", "order": 3, "type": "heading", "bbox": { "l": 69.6, "t": 698.88, "r": 195.12, "b": 685.68 }, "text": "Responsible position(s):", "level": 3, "reading_order": 2 }, { "id": "p66.4", "order": 4, "type": "list_item", "bbox": { "l": 87.12, "t": 677.255, "r": 226.8, "b": 663.36 }, "text": "Fixed Assets Accountant", "reading_order": 3 }, { "id": "p66.5", "order": 5, "type": "heading", "bbox": { "l": 69.6, "t": 653.52, "r": 240.72, "b": 640.32 }, "text": "Required documents and access:", "level": 3, "reading_order": 4 }, { "id": "p66.6", "order": 6, "type": "list_item", "bbox": { "l": 86.88, "t": 631.505, "r": 313.44, "b": 617.28 }, "text": "Banner general ledger, fixed assets module", "reading_order": 5 }, { "id": "p66.7", "order": 7, "type": "heading", "bbox": { "l": 69.84, "t": 607.2, "r": 185.28, "b": 594.24 }, "text": "Frequency and timing:", "level": 3, "reading_order": 6 }, { "id": "p66.8", "order": 8, "type": "list_item", "bbox": { "l": 87.12, "t": 585.725, "r": 199.44, "b": 572.294 }, "text": "As errors are noted", "marker": "•", "reading_order": 7 }, { "id": "p66.9", "order": 9, "type": "heading", "bbox": { "l": 69.84, "t": 561.6, "r": 105.84, "b": 549.12 }, "text": "Steps:", "level": 3, "reading_order": 8 }, { "id": "p66.10", "order": 10, "type": "heading", "bbox": { "l": 87.12, "t": 538.08, "r": 204.72, "b": 526.08 }, "text": "• Adjust asset values:", "level": 3, "reading_order": 9 }, { "id": "p66.11", "order": 11, "type": "text", "bbox": { "l": 123.36, "t": 523.68, "r": 523.2, "b": 511.44 }, "text": "Up if additional costs need to be added to the previously capitalized asset value.", "reading_order": 10 }, { "id": "p66.12", "order": 12, "type": "text", "bbox": { "l": 123.36, "t": 508.56, "r": 523.44, "b": 483.12 }, "text": "O Down if an expense previously capitalized with an asset is refunded or otherwise reduced.", "reading_order": 11 }, { "id": "p66.13", "order": 13, "type": "list", "bbox": { "l": 87.36, "t": 481.205, "r": 535.92, "b": 378.72 }, "text": "", "attrs": { "item_count": 6 }, "children": [ { "id": "p66.13.1", "order": 14, "type": "list_item", "bbox": { "l": 87.36, "t": 481.205, "r": 535.92, "b": 452.4 }, "text": "Delete assets that should not have been capitalized, e.g., non-capital expenses charged to capital expense accounts that exceeded capitalization threshold in aggregate.", "marker": "-", "reading_order": 0 }, { "id": "p66.13.2", "order": 15, "type": "list_item", "bbox": { "l": 124.08, "t": 450, "r": 294, "b": 438.96 }, "text": "View current fixed asset record.", "marker": "○", "children": [ { "id": "p66.13.2.1", "order": 16, "type": "form_field", "bbox": { "l": 124.08, "t": 450, "r": 135.12, "b": 438.96 }, "text": "", "attrs": { "field_kind": "radio", "label": "View current fixed asset record.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p66.13.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p66.13.3", "order": 17, "type": "list_item", "bbox": { "l": 159.84, "t": 436.769, "r": 384.24, "b": 424.32 }, "text": "FFAMAST Fixed Asset Master Maintenance", "reading_order": 2 }, { "id": "p66.13.4", "order": 18, "type": "list_item", "bbox": { "l": 195.6, "t": 422.685, "r": 475.44, "b": 408.96 }, "text": "Asset Tag: Permanent Tag (Ptag) number to be deleted.", "marker": "-", "reading_order": 3 }, { "id": "p66.13.5", "order": 19, "type": "list_item", "bbox": { "l": 196.08, "t": 407.435, "r": 422.4, "b": 393.6 }, "text": "Action: Permanent Tag – Update Asset; GO.", "reading_order": 4 }, { "id": "p66.13.6", "order": 20, "type": "list_item", "bbox": { "l": 195.84, "t": 392.185, "r": 513.6, "b": 378.72 }, "text": "Review data that indicates capitalized cost and net book value.", "marker": "-", "reading_order": 5 } ], "reading_order": 12 }, { "id": "p66.14", "order": 21, "type": "figure", "bbox": { "l": 213.84, "t": 378, "r": 574.08, "b": 275.28 }, "text": "", "attrs": { "block_label": "image" }, "reading_order": 13 }, { "id": "p66.15", "order": 22, "type": "list", "bbox": { "l": 124.08, "t": 272.4, "r": 531.12, "b": 154.56 }, "text": "", "attrs": { "item_count": 8 }, "children": [ { "id": "p66.15.1", "order": 23, "type": "list_item", "bbox": { "l": 124.08, "t": 272.4, "r": 362.64, "b": 259.92 }, "text": "Adjust asset record to reverse Permanent Tag.", "marker": "○", "children": [ { "id": "p66.15.1.1", "order": 24, "type": "form_field", "bbox": { "l": 124.08, "t": 272.4, "r": 136.08, "b": 260.4 }, "text": "", "attrs": { "field_kind": "radio", "label": "Adjust asset record to reverse Permanent Tag.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p66.15.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p66.15.2", "order": 25, "type": "list_item", "bbox": { "l": 159.6, "t": 258.71900000000005, "r": 340.08, "b": 246 }, "text": "FFAADJF Fixed Asset Adjustment", "reading_order": 1 }, { "id": "p66.15.3", "order": 26, "type": "list_item", "bbox": { "l": 195.36, "t": 244.635, "r": 327.12, "b": 231.12 }, "text": "Document Code: NEXT", "marker": "•", "reading_order": 2 }, { "id": "p66.15.4", "order": 27, "type": "list_item", "bbox": { "l": 195.6, "t": 229.385, "r": 448.08, "b": 215.52 }, "text": "Function Code: RCAP Reverse Cap for P-tag; GO.", "reading_order": 3 }, { "id": "p66.15.5", "order": 28, "type": "list_item", "bbox": { "l": 195.36, "t": 214.135, "r": 463.2, "b": 200.16 }, "text": "Description: Non-cap exp IXXXXXX (invoice number)", "marker": "•", "reading_order": 4 }, { "id": "p66.15.6", "order": 29, "type": "list_item", "bbox": { "l": 195.84, "t": 198.85500000000002, "r": 531.12, "b": 184.8 }, "text": "Transaction Date: end of month for open period (may be period 14)", "marker": "•", "reading_order": 5 }, { "id": "p66.15.7", "order": 30, "type": "list_item", "bbox": { "l": 196.08, "t": 183.60500000000002, "r": 466.32, "b": 169.68 }, "text": "Document Reference: invoice number; NEXT BLOCK", "reading_order": 6 }, { "id": "p66.15.8", "order": 31, "type": "list_item", "bbox": { "l": 195.84, "t": 168.60500000000002, "r": 386.88, "b": 154.56 }, "text": "Permanent Tag: P-tag to be deleted.", "marker": "•", "reading_order": 7 } ], "reading_order": 14 }, { "id": "p66.16", "order": 32, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 541.2, "b": 49.44 }, "text": "Page 66", "attrs": { "block_label": "number" }, "reading_order": 15 } ] }, { "document_id": 16417, "page": 67, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 11, "counts_by_type": { "figure": 1, "footer": 1, "form_field": 2, "header": 1, "list_item": 1, "text": 5 }, "build_ms": 3, "items": [ { "id": "p67.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 754.8, "r": 281.76, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p67.2", "order": 2, "type": "list_item", "bbox": { "l": 196.32, "t": 715.525, "r": 391.68, "b": 702.094 }, "text": "Access Completion: b; NEXT BLOCK.", "reading_order": 1 }, { "id": "p67.3", "order": 3, "type": "text", "bbox": { "l": 196.8, "t": 700.08, "r": 575.52, "b": 615.36 }, "text": "Fixed Asset Adjustment FFAADJF 9.3.21 (PPRD0415)\n\nDocument Code: M0000566 Function Code: Reverse Capitalization for PI\n- FIRED ASSET ADJUSTMENT\nDescription\nNon-cap exp 10169149\nTransaction Date\n06/30/2023\nDocument Reference\nAsset Adjustment Text\n10169149\nAsset DATA\nItem\nof\nAmount\n82.258.40\nPermanent Tag\nN00000575\nJSI Furniture MA #: MA 756 1800000713\n✓ Access Completion\nSuspense\nDisposal Method\nNet Book Value\n82.258.40\n1 Per Page\nRecord 1 of 1\nComplete.", "attrs": { "block_label": "algorithm" }, "reading_order": 2 }, { "id": "p67.4", "order": 4, "type": "text", "bbox": { "l": 196.56, "t": 614.4, "r": 576.48, "b": 546 }, "text": "Fixed Asset Adjustment FFAADJF 9.3.21 (PPRD0415)\nFiled Asset Adjustment FFAADJF 9.3.21 (PPRD0415)\nDocument Code: M0000566 Function Code: Reverse Capitalization for Pt...\nADD RETREVE RELATED TOOLS\nStart Over\nADJUSTMENT BALANCING COMPLETION\nInsert Delete Copy Filter\nTransaction Date 06/30/2023 Asset Data Record Count\nINPUT Insert Delete Copy Filter\nComplete In Process\nAsset 82258 40 Accounting 82258 40\nNote Document number.", "attrs": { "block_label": "algorithm" }, "reading_order": 3 }, { "id": "p67.5", "order": 5, "type": "text", "bbox": { "l": 124.8, "t": 547.2, "r": 574.8, "b": 379.2 }, "text": "Fixed Asset Adjustment FFAADJF 9.3.21 (PPRD0415) ADD RETRIEVE RELATED TOOLS\nDocument Code: *\nFunction Code: ___\nDocument M0000566 completed and forwarded to the Posting process\nGet Started. Complete the fields above and click Go. To search by name, press TAB from an ID field, enter your search criteria, and then press ENTER.\no Run posting process; if there are several corrections, this may be run after all corrections are entered.\n■ FGRACTG Posting Process; GO.\nPrinter: DATABASE; NEXT BLOCK; NEXT BLOCK.\n• Save.\nRelated > Review Output GJIREVO\n○ Review entries.\nFGIDOCR Document Retrieval Inquiry\n• Document: document number created on FFAADJF, Document Type and Submission will default; GO.", "attrs": { "block_label": "algorithm" }, "children": [ { "id": "p67.5.1", "order": 6, "type": "form_field", "bbox": { "l": 124.8, "t": 469.66, "r": 136.8, "b": 457.66 }, "text": "", "attrs": { "field_kind": "checkbox", "label": "FGRACTG Posting Process; GO.", "checked": true, "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p67.5", "text_offset": 549, "text_span": 1 }, "reading_order": 0 }, { "id": "p67.5.2", "order": 7, "type": "form_field", "bbox": { "l": 124.8, "t": 417.97, "r": 136.8, "b": 405.97 }, "text": "", "attrs": { "field_kind": "radio", "label": "Review entries.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p67.5", "text_offset": 527, "text_span": 0 }, "reading_order": 1 } ], "reading_order": 4 }, { "id": "p67.6", "order": 8, "type": "text", "bbox": { "l": 196.08, "t": 377.04, "r": 575.28, "b": 335.76 }, "text": "Document Retrieval Inquiry FGIDOCR 9 3.30 (PPRD0415) ADD RETREVE RELATED TOOLS\nDocument: M0000566 Submission Number: 0 Go Document Type: FAA\nGet Started Complete the fields above and click Go. To search by name, press TAB from an ID field, enter your search criteria, and then press ENTER\n• Review detail information to confirm reversal of capital entries.", "attrs": { "block_label": "algorithm" }, "reading_order": 5 }, { "id": "p67.7", "order": 9, "type": "text", "bbox": { "l": 124.32, "t": 334.8, "r": 576.48, "b": 182.4 }, "text": "Document Retrieval Inquiry FGIDOCR 9.3 30 (PPRD0415)\nDocument Type: FAA\n冠军\n10000000\n40000566\nSubmission Number: 0\nHeader INFORMATION\nTransaction Date 06/30/2023\nFiscal Year 23\nFiscal Period 14\nData Information 10000000\nSub Number Item\nSequence Journal Type\nDescription\nAmount Sign\nCurrency Document Reference\nCOA Index Fund\nOrigin Acct Prog\nLocation Proj\nNSF Override Bank\nAccount\n1\nSCAP\nNon-cap exp 10169149\n41,129.20 - Minus\n10169149\n1\n930000\n160003\n1\nSCAP\nNon-cap exp 10169149\n41,129.20 - Minus\n10169149\n1\n930000\n160003\n10000000\nRecord 1 of 2\nConfirm update to master asset record to ensure asset value is 0.\nFFAMAST Fixed Asset Master Maintenance\n- Asset Tag: P-tag for deleted asset\n- Action: Permanent Tag – Update Asset; GO.\n• Book Value: overwrite any value to 0.00\n• Net Book Value: should be 0.00", "attrs": { "block_label": "algorithm" }, "reading_order": 6 }, { "id": "p67.8", "order": 10, "type": "figure", "bbox": { "l": 215.04, "t": 181.68, "r": 575.76, "b": 78.24 }, "text": "", "attrs": { "block_label": "image" }, "reading_order": 7 }, { "id": "p67.9", "order": 11, "type": "footer", "bbox": { "l": 501.84, "t": 61.2, "r": 540.72, "b": 49.44 }, "text": "Page 67", "attrs": { "block_label": "number" }, "reading_order": 8 } ] }, { "document_id": 16417, "page": 68, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 90, "counts_by_type": { "footer": 1, "form_field": 5, "header": 1, "heading": 1, "list": 4, "list_item": 19, "table": 1, "table_cell": 56, "text": 2 }, "build_ms": 7, "items": [ { "id": "p68.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 754.8, "r": 281.76, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p68.2", "order": 2, "type": "list", "bbox": { "l": 86.64, "t": 715.525, "r": 488.64, "b": 671.76 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p68.2.1", "order": 3, "type": "list_item", "bbox": { "l": 196.08, "t": 715.525, "r": 243.6, "b": 702.094 }, "text": "Save.", "marker": "•", "reading_order": 0 }, { "id": "p68.2.2", "order": 4, "type": "list_item", "bbox": { "l": 86.64, "t": 700.275, "r": 488.64, "b": 685.92 }, "text": "Add costs that should have been capitalized and included with the original P-tag.", "marker": "•", "reading_order": 1 }, { "id": "p68.2.3", "order": 5, "type": "list_item", "bbox": { "l": 122.88, "t": 683.52, "r": 485.28, "b": 671.76 }, "text": "View current fixed asset record to determine if asset has already started", "marker": "○", "children": [ { "id": "p68.2.3.1", "order": 6, "type": "form_field", "bbox": { "l": 122.88, "t": 683.52, "r": 134.64, "b": 671.76 }, "text": "", "attrs": { "field_kind": "radio", "label": "View current fixed asset record to determine if asset has already started", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p68.2.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 } ], "reading_order": 1 }, { "id": "p68.3", "order": 7, "type": "text", "bbox": { "l": 140.4, "t": 669.36, "r": 360.96, "b": 656.88 }, "text": "depreciating and note of the Net Book Value.", "reading_order": 2 }, { "id": "p68.4", "order": 8, "type": "list", "bbox": { "l": 159.36, "t": 655.5889999999999, "r": 477.12, "b": 612.72 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p68.4.1", "order": 9, "type": "list_item", "bbox": { "l": 159.36, "t": 655.5889999999999, "r": 382.08, "b": 642.72 }, "text": "FFAMAST Fixed Asset Master Maintenance", "reading_order": 0 }, { "id": "p68.4.2", "order": 10, "type": "list_item", "bbox": { "l": 195.36, "t": 641.505, "r": 477.12, "b": 627.6 }, "text": "Asset Tag: Permanent Tag (P-tag) number to be deleted", "marker": "-", "reading_order": 1 }, { "id": "p68.4.3", "order": 11, "type": "list_item", "bbox": { "l": 196.08, "t": 626.255, "r": 422.16, "b": 612.72 }, "text": "Action: Permanent Tag – Update Asset; GO.", "reading_order": 2 } ], "reading_order": 3 }, { "id": "p68.5", "order": 12, "type": "table", "bbox": { "l": 214.8, "t": 612.72, "r": 589.2, "b": 504.48 }, "text": "", "attrs": { "block_label": "table", "n_rows": 14, "n_cols": 4, "integrity": { "skipped": "no_text_layer" } }, "children": [ { "id": "p68.5.1", "order": 13, "type": "table_cell", "bbox": { "l": 214.8, "t": 612.72, "r": 308.4, "b": 604.9886 }, "text": "Origination Tag", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p68.5.2", "order": 14, "type": "table_cell", "bbox": { "l": 308.4, "t": 612.72, "r": 402, "b": 604.9886 }, "text": "700023189", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p68.5.3", "order": 15, "type": "table_cell", "bbox": { "l": 402, "t": 612.72, "r": 495.6, "b": 604.9886 }, "text": "Permanent Tag Date", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p68.5.4", "order": 16, "type": "table_cell", "bbox": { "l": 495.6, "t": 612.72, "r": 589.2, "b": 604.9886 }, "text": "05/09/2023", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p68.5.5", "order": 17, "type": "table_cell", "bbox": { "l": 214.8, "t": 604.9886, "r": 308.4, "b": 597.2571 }, "text": "Permanent Tag", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 4 }, { "id": "p68.5.6", "order": 18, "type": "table_cell", "bbox": { "l": 308.4, "t": 604.9886, "r": 402, "b": 597.2571 }, "text": "N00000547", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p68.5.7", "order": 19, "type": "table_cell", "bbox": { "l": 402, "t": 604.9886, "r": 495.6, "b": 597.2571 }, "text": "Last Adjustment Date", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 6 }, { "id": "p68.5.8", "order": 20, "type": "table_cell", "bbox": { "l": 495.6, "t": 604.9886, "r": 589.2, "b": 597.2571 }, "text": "12/31/2023", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p68.5.9", "order": 21, "type": "table_cell", "bbox": { "l": 214.8, "t": 597.2571, "r": 308.4, "b": 589.5257 }, "text": "Primary Tag", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p68.5.10", "order": 22, "type": "table_cell", "bbox": { "l": 308.4, "t": 597.2571, "r": 402, "b": 589.5257 }, "text": "---", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p68.5.11", "order": 23, "type": "table_cell", "bbox": { "l": 402, "t": 597.2571, "r": 495.6, "b": 589.5257 }, "text": "Origination Tag", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 10 }, { "id": "p68.5.12", "order": 24, "type": "table_cell", "bbox": { "l": 495.6, "t": 597.2571, "r": 589.2, "b": 589.5257 }, "text": "", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p68.5.13", "order": 25, "type": "table_cell", "bbox": { "l": 214.8, "t": 589.5257, "r": 308.4, "b": 581.7943 }, "text": "Subordinate Type", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 12 }, { "id": "p68.5.14", "order": 26, "type": "table_cell", "bbox": { "l": 308.4, "t": 589.5257, "r": 402, "b": 581.7943 }, "text": "None", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 13 }, { "id": "p68.5.15", "order": 27, "type": "table_cell", "bbox": { "l": 402, "t": 589.5257, "r": 495.6, "b": 581.7943 }, "text": "System Status Code", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 14 }, { "id": "p68.5.16", "order": 28, "type": "table_cell", "bbox": { "l": 495.6, "t": 589.5257, "r": 589.2, "b": 581.7943 }, "text": "/ Invoiced", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 15 }, { "id": "p68.5.17", "order": 29, "type": "table_cell", "bbox": { "l": 214.8, "t": 581.7943, "r": 308.4, "b": 574.0629 }, "text": "Origination Tag Date", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 16 }, { "id": "p68.5.18", "order": 30, "type": "table_cell", "bbox": { "l": 308.4, "t": 581.7943, "r": 402, "b": 574.0629 }, "text": "04/18/2023", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 17 }, { "id": "p68.5.19", "order": 31, "type": "table_cell", "bbox": { "l": 402, "t": 581.7943, "r": 495.6, "b": 574.0629 }, "text": "", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 18 }, { "id": "p68.5.20", "order": 32, "type": "table_cell", "bbox": { "l": 495.6, "t": 581.7943, "r": 589.2, "b": 574.0629 }, "text": "", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 19 }, { "id": "p68.5.21", "order": 33, "type": "table_cell", "bbox": { "l": 214.8, "t": 574.0629, "r": 308.4, "b": 566.3314 }, "text": "Asset Description", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 20 }, { "id": "p68.5.22", "order": 34, "type": "table_cell", "bbox": { "l": 308.4, "t": 574.0629, "r": 402, "b": 566.3314 }, "text": "Low Temp Chest Freezer", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 21 }, { "id": "p68.5.23", "order": 35, "type": "table_cell", "bbox": { "l": 402, "t": 574.0629, "r": 495.6, "b": 566.3314 }, "text": "Asset Type", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 22 }, { "id": "p68.5.24", "order": 36, "type": "table_cell", "bbox": { "l": 495.6, "t": 574.0629, "r": 589.2, "b": 566.3314 }, "text": "LS --- Lab Scientific Equipment", "attrs": { "row": 5, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 23 }, { "id": "p68.5.25", "order": 37, "type": "table_cell", "bbox": { "l": 214.8, "t": 566.3314, "r": 308.4, "b": 558.6 }, "text": "Commodity", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 24 }, { "id": "p68.5.26", "order": 38, "type": "table_cell", "bbox": { "l": 308.4, "t": 566.3314, "r": 402, "b": 558.6 }, "text": "---", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 25 }, { "id": "p68.5.27", "order": 39, "type": "table_cell", "bbox": { "l": 402, "t": 566.3314, "r": 495.6, "b": 558.6 }, "text": "User Status Code", "attrs": { "row": 6, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 26 }, { "id": "p68.5.28", "order": 40, "type": "table_cell", "bbox": { "l": 495.6, "t": 566.3314, "r": 589.2, "b": 558.6 }, "text": "/ Invoiced", "attrs": { "row": 6, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 27 }, { "id": "p68.5.29", "order": 41, "type": "table_cell", "bbox": { "l": 214.8, "t": 558.6, "r": 308.4, "b": 550.8686 }, "text": "Unit of Measure", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 28 }, { "id": "p68.5.30", "order": 42, "type": "table_cell", "bbox": { "l": 308.4, "t": 558.6, "r": 402, "b": 550.8686 }, "text": "EA Each", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 29 }, { "id": "p68.5.31", "order": 43, "type": "table_cell", "bbox": { "l": 402, "t": 558.6, "r": 495.6, "b": 550.8686 }, "text": "", "attrs": { "row": 7, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 30 }, { "id": "p68.5.32", "order": 44, "type": "table_cell", "bbox": { "l": 495.6, "t": 558.6, "r": 589.2, "b": 550.8686 }, "text": "", "attrs": { "row": 7, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 31 }, { "id": "p68.5.33", "order": 45, "type": "table_cell", "bbox": { "l": 214.8, "t": 550.8686, "r": 308.4, "b": 543.1371 }, "text": "Insurance Value", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 32 }, { "id": "p68.5.34", "order": 46, "type": "table_cell", "bbox": { "l": 308.4, "t": 550.8686, "r": 402, "b": 543.1371 }, "text": "", "attrs": { "row": 8, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 33 }, { "id": "p68.5.35", "order": 47, "type": "table_cell", "bbox": { "l": 402, "t": 550.8686, "r": 495.6, "b": 543.1371 }, "text": "Replacement Value", "attrs": { "row": 8, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 34 }, { "id": "p68.5.36", "order": 48, "type": "table_cell", "bbox": { "l": 495.6, "t": 550.8686, "r": 589.2, "b": 543.1371 }, "text": "", "attrs": { "row": 8, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 35 }, { "id": "p68.5.37", "order": 49, "type": "table_cell", "bbox": { "l": 214.8, "t": 543.1371, "r": 308.4, "b": 535.4057 }, "text": "Market Value", "attrs": { "row": 9, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 36 }, { "id": "p68.5.38", "order": 50, "type": "table_cell", "bbox": { "l": 308.4, "t": 543.1371, "r": 402, "b": 535.4057 }, "text": "", "attrs": { "row": 9, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 37 }, { "id": "p68.5.39", "order": 51, "type": "table_cell", "bbox": { "l": 402, "t": 543.1371, "r": 495.6, "b": 535.4057 }, "text": "Book Value", "attrs": { "row": 9, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 38 }, { "id": "p68.5.40", "order": 52, "type": "table_cell", "bbox": { "l": 495.6, "t": 543.1371, "r": 589.2, "b": 535.4057 }, "text": "11.899.55", "attrs": { "row": 9, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 39 }, { "id": "p68.5.41", "order": 53, "type": "table_cell", "bbox": { "l": 214.8, "t": 535.4057, "r": 308.4, "b": 527.6743 }, "text": "", "attrs": { "row": 10, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 40 }, { "id": "p68.5.42", "order": 54, "type": "table_cell", "bbox": { "l": 308.4, "t": 535.4057, "r": 402, "b": 527.6743 }, "text": "Capitalization Indicator", "attrs": { "row": 10, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 41 }, { "id": "p68.5.43", "order": 55, "type": "table_cell", "bbox": { "l": 402, "t": 535.4057, "r": 495.6, "b": 527.6743 }, "text": "", "attrs": { "row": 10, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 42 }, { "id": "p68.5.44", "order": 56, "type": "table_cell", "bbox": { "l": 495.6, "t": 535.4057, "r": 589.2, "b": 527.6743 }, "text": "Tag in Use", "attrs": { "row": 10, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 43 }, { "id": "p68.5.45", "order": 57, "type": "table_cell", "bbox": { "l": 214.8, "t": 527.6743, "r": 308.4, "b": 519.9429 }, "text": "Asset Text Exists", "attrs": { "row": 11, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 44 }, { "id": "p68.5.46", "order": 58, "type": "table_cell", "bbox": { "l": 308.4, "t": 527.6743, "r": 402, "b": 519.9429 }, "text": "", "attrs": { "row": 11, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 45 }, { "id": "p68.5.47", "order": 59, "type": "table_cell", "bbox": { "l": 402, "t": 527.6743, "r": 495.6, "b": 519.9429 }, "text": "Gift indicator", "attrs": { "row": 11, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 46 }, { "id": "p68.5.48", "order": 60, "type": "table_cell", "bbox": { "l": 495.6, "t": 527.6743, "r": 589.2, "b": 519.9429 }, "text": "", "attrs": { "row": 11, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 47 }, { "id": "p68.5.49", "order": 61, "type": "table_cell", "bbox": { "l": 214.8, "t": 519.9429, "r": 308.4, "b": 512.2114 }, "text": "Cost", "attrs": { "row": 12, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 48 }, { "id": "p68.5.50", "order": 62, "type": "table_cell", "bbox": { "l": 308.4, "t": 519.9429, "r": 402, "b": 512.2114 }, "text": "11,899.55", "attrs": { "row": 12, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 49 }, { "id": "p68.5.51", "order": 63, "type": "table_cell", "bbox": { "l": 402, "t": 519.9429, "r": 495.6, "b": 512.2114 }, "text": "Net Book Value", "attrs": { "row": 12, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 50 }, { "id": "p68.5.52", "order": 64, "type": "table_cell", "bbox": { "l": 495.6, "t": 519.9429, "r": 589.2, "b": 512.2114 }, "text": "10,783.97", "attrs": { "row": 12, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 51 }, { "id": "p68.5.53", "order": 65, "type": "table_cell", "bbox": { "l": 214.8, "t": 512.2114, "r": 308.4, "b": 504.48 }, "text": "Total Cost", "attrs": { "row": 13, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 52 }, { "id": "p68.5.54", "order": 66, "type": "table_cell", "bbox": { "l": 308.4, "t": 512.2114, "r": 402, "b": 504.48 }, "text": "11,899.55", "attrs": { "row": 13, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 53 }, { "id": "p68.5.55", "order": 67, "type": "table_cell", "bbox": { "l": 402, "t": 512.2114, "r": 495.6, "b": 504.48 }, "text": "Total Net Book Value", "attrs": { "row": 13, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 54 }, { "id": "p68.5.56", "order": 68, "type": "table_cell", "bbox": { "l": 495.6, "t": 512.2114, "r": 589.2, "b": 504.48 }, "text": "10,783.97", "attrs": { "row": 13, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 55 } ], "reading_order": 4 }, { "id": "p68.6", "order": 69, "type": "list", "bbox": { "l": 124.56, "t": 501.6, "r": 347.28, "b": 445.524 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p68.6.1", "order": 70, "type": "list_item", "bbox": { "l": 124.56, "t": 501.6, "r": 313.44, "b": 489.6 }, "text": "Get uncapitalized Otags number(s).", "marker": "○", "children": [ { "id": "p68.6.1.1", "order": 71, "type": "form_field", "bbox": { "l": 124.56, "t": 501.6, "r": 136.56, "b": 489.6 }, "text": "", "attrs": { "field_kind": "radio", "label": "Get uncapitalized Otags number(s).", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p68.6.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p68.6.2", "order": 72, "type": "list_item", "bbox": { "l": 159.84, "t": 488.039, "r": 318.72, "b": 475.2 }, "text": "FOIDOCH Document History", "reading_order": 1 }, { "id": "p68.6.3", "order": 73, "type": "list_item", "bbox": { "l": 195.84, "t": 473.955, "r": 313.92, "b": 460.32 }, "text": "Document type: INV", "reading_order": 2 }, { "id": "p68.6.4", "order": 74, "type": "list_item", "bbox": { "l": 196.32, "t": 458.955, "r": 347.28, "b": 445.524 }, "text": "Document: Invoice number", "reading_order": 3 } ], "reading_order": 5 }, { "id": "p68.7", "order": 75, "type": "text", "bbox": { "l": 123.84, "t": 444.72, "r": 586.08, "b": 228.96 }, "text": "Document History FOIDOCH 9.3.2 (PPRD0415) ADD RETRIEVE RELATED TOOLS\nDocument Type: INV Invoice Document Code: 10166964 Start Over\nDOCUMENT HISTORY Insert Delete Copy Filter\nDocument Type Document Number Status Status Description\nRequisition R0041629 Approved\nPurchase Order P0037302 Approved\nInvoice 10166964 Paid\nCheck Disbursement 00502987 Paid\nFixed Assets N00000547 T Tagged Permanently\nFixed Assets T00023190\nRecord 6 of 5\nNote that Status and Description are blank.\nCapitalize O-tag (need to do this because threshold is >$5K; would not need to do this if threshold in cap expense accounts was $0).\nFFAMAST Fixed Asset Master Maintenance\n• Asset Tag: TXXXXXX\nAction: Convert to Permanent Tag; GO.\n• Permanent Tag: NEXT\n- Asset Type: select asset type\n- User Status Code: Invoiced\nNEXT BLOCK 4x to Capitalization Information", "attrs": { "block_label": "algorithm" }, "reading_order": 6 }, { "id": "p68.8", "order": 76, "type": "heading", "bbox": { "l": 195.6, "t": 225.84, "r": 293.04, "b": 214.08 }, "text": "• New Sequence:", "level": 3, "reading_order": 7 }, { "id": "p68.9", "order": 77, "type": "list", "bbox": { "l": 180.08, "t": 212.649, "r": 483.12, "b": 79.673 }, "text": "", "attrs": { "item_count": 9 }, "children": [ { "id": "p68.9.1", "order": 78, "type": "list_item", "bbox": { "l": 252.1, "t": 212.649, "r": 361.791, "b": 199.21799999999996 }, "text": "Asset Account: 16000X", "marker": "○", "children": [ { "id": "p68.9.1.1", "order": 79, "type": "form_field", "bbox": { "l": 252.1, "t": 212.65, "r": 264.1, "b": 200.65 }, "text": "", "attrs": { "field_kind": "radio", "label": "Asset Account: 16000X", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p68.9.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p68.9.2", "order": 80, "type": "list_item", "bbox": { "l": 252.1, "t": 198.37900000000002, "r": 290.919, "b": 184.94799999999998 }, "text": "Cost: $x", "marker": "○", "children": [ { "id": "p68.9.2.1", "order": 81, "type": "form_field", "bbox": { "l": 252.1, "t": 198.38, "r": 264.1, "b": 186.38 }, "text": "", "attrs": { "field_kind": "radio", "label": "Cost: $x", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p68.9.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p68.9.3", "order": 82, "type": "list_item", "bbox": { "l": 252.1, "t": 183.87900000000002, "r": 278.016, "b": 170.44799999999998 }, "text": "Save.", "marker": "○", "children": [ { "id": "p68.9.3.1", "order": 83, "type": "form_field", "bbox": { "l": 252.1, "t": 183.88, "r": 264.1, "b": 171.88 }, "text": "", "attrs": { "field_kind": "radio", "label": "Save.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p68.9.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p68.9.4", "order": 84, "type": "list_item", "bbox": { "l": 216.1, "t": 168.62900000000002, "r": 359.215, "b": 155.19799999999998 }, "text": "Note new asset P-tag number.", "reading_order": 3 }, { "id": "p68.9.5", "order": 85, "type": "list_item", "bbox": { "l": 180.08, "t": 154.12900000000002, "r": 335.049, "b": 140.69799999999998 }, "text": "FFAADJF Fixed Asset Adjustment", "reading_order": 4 }, { "id": "p68.9.6", "order": 86, "type": "list_item", "bbox": { "l": 216.1, "t": 138.87900000000002, "r": 325.136, "b": 125.44799999999998 }, "text": "Document Code: NEXT", "reading_order": 5 }, { "id": "p68.9.7", "order": 87, "type": "list_item", "bbox": { "l": 216.1, "t": 123.60900000000004, "r": 437.713, "b": 110.178 }, "text": "Function Code: SCAP P-tag Capitalization; GO.", "reading_order": 6 }, { "id": "p68.9.8", "order": 88, "type": "list_item", "bbox": { "l": 195.6, "t": 107.04, "r": 483.12, "b": 94.8 }, "text": "Description: Convert IXXXXXX (invoice number) to one tag", "marker": "•", "attrs": { "bbox_estimated": true }, "reading_order": 7 }, { "id": "p68.9.9", "order": 89, "type": "list_item", "bbox": { "l": 216.1, "t": 93.10400000000004, "r": 414.339, "b": 79.673 }, "text": "Transaction Date: open period month-end", "marker": "•", "reading_order": 8 } ], "reading_order": 8 }, { "id": "p68.10", "order": 90, "type": "footer", "bbox": { "l": 501.84, "t": 61.44, "r": 540.96, "b": 49.44 }, "text": "Page 68", "attrs": { "block_label": "number" }, "reading_order": 9 } ] }, { "document_id": 16417, "page": 69, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 26, "counts_by_type": { "footer": 1, "header": 1, "heading": 1, "list": 2, "list_item": 16, "text": 5 }, "build_ms": 4, "items": [ { "id": "p69.1", "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, "reading_order": 0 }, { "id": "p69.2", "order": 2, "type": "list_item", "bbox": { "l": 196.32, "t": 715.525, "r": 350.64, "b": 702.094 }, "text": "Document Reference: O-tag", "marker": "•", "reading_order": 1 }, { "id": "p69.3", "order": 3, "type": "text", "bbox": { "l": 195.84, "t": 701.28, "r": 597.84, "b": 597.12 }, "text": "X 📊 Accuracy Test Summary\nFixed Asset Adjustment FFAADJF 9.3.21 (PPRD0415)\nADD RETREVE RELATED TOOLS\nDocument Code: NEXT Function Code: Ptag Capitalization\nStart Over\n- FIXED ASSET ADJUSTMENT\nInsert Delete Copy Filter\nDescription Convert 10166964 to one tag\nTransaction Date 06/30/2023\nDocument Reference\n- ASSET DATA\nItem of Amount\nPermanent Tag\nDisposal Method\nNet Book Value\nRecord 1 of 1\nNEXT BLOCK\n• Permanent Tag: enter new P-tag created", "attrs": { "block_label": "algorithm" }, "reading_order": 2 }, { "id": "p69.4", "order": 4, "type": "text", "bbox": { "l": 195.84, "t": 596.4, "r": 597.12, "b": 489.12 }, "text": "Fixed Asset Adjustment FFAADJF 9.3.21 (PPRD0415)\n\nDocument Code: M0000568 Function Code: Ptag Capitalization\n\n- FIXED ASSET ADJUSTMENT\nDescription * Convert 10166964 to one tag\nTransaction Date * 06/30/2023\n\nAsset Adjustment Text\nDocument Reference T00023190\n\nAsset DATA\nItem 0 of 0\nAmount 750.00\nPermanent Tag * N00000640 inside delivery\nSuspense\nDisposal Method\nNet Book Value 750.00\n\nRecord 1 of 1\n• Access Completion: check box; NEXT BLOCK.\nComplete", "attrs": { "block_label": "algorithm" }, "reading_order": 3 }, { "id": "p69.5", "order": 5, "type": "text", "bbox": { "l": 196.8, "t": 489.12, "r": 600.96, "b": 418.8 }, "text": "X Fixed Asset Adjustment FFAADJF 9.3.21 (PPRD0415) ADD RETRIEVE RELATED TOOLS\nDocument Code: M0000568 Function Code: Ptag Capitalization Start Over\nADJUSTMENT BALANCING COMPLETION Insert Delete Copy Filter\nTransaction Date 06/30/2023 Asset Data Record Count\nINPUT Insert Delete Copy Filter\nComplete In Process\nAsset 750.00 Accounting 750.00\nNote Document Number M0000XXX", "attrs": { "block_label": "algorithm" }, "reading_order": 4 }, { "id": "p69.6", "order": 6, "type": "text", "bbox": { "l": 198.48, "t": 418.32, "r": 598.8, "b": 398.88 }, "text": "X Infor Kovance Total Udement Fixed Asset Adjustment FFAADJF 9.3.21 (PPPDO415) ADD RETRIEVE RELATED TOOLS\nDocument Code: *\nFunction Code: *\nDocument M0000568 completed and forwarded to the Posting process\nGet Started Complete the fields above and click Go To search by name, press TAB from an ID field, enter your search criteria, and then press ENTER.", "attrs": { "block_label": "algorithm" }, "reading_order": 5 }, { "id": "p69.7", "order": 7, "type": "heading", "bbox": { "l": 160.08, "t": 396, "r": 307.2, "b": 384.24 }, "text": "FRGACTG Posting Process", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p69.8", "order": 8, "type": "list", "bbox": { "l": 159.12, "t": 382.685, "r": 534.96, "b": 249.12 }, "text": "", "attrs": { "item_count": 8 }, "children": [ { "id": "p69.8.1", "order": 9, "type": "list_item", "bbox": { "l": 196.08, "t": 382.685, "r": 234.24, "b": 369.254 }, "text": "GO", "reading_order": 0 }, { "id": "p69.8.2", "order": 10, "type": "list_item", "bbox": { "l": 196.08, "t": 367.405, "r": 300.96, "b": 353.974 }, "text": "Printer: Database", "reading_order": 1 }, { "id": "p69.8.3", "order": 11, "type": "list_item", "bbox": { "l": 196.32, "t": 352.155, "r": 377.04, "b": 338.724 }, "text": "NEXT BLOCK; NEXT BLOCK; Save.", "reading_order": 2 }, { "id": "p69.8.4", "order": 12, "type": "list_item", "bbox": { "l": 195.6, "t": 336.905, "r": 379.2, "b": 323.28 }, "text": "Related > Review Output GJIREVO", "reading_order": 3 }, { "id": "p69.8.5", "order": 13, "type": "list_item", "bbox": { "l": 159.36, "t": 321.239, "r": 435.84, "b": 308.88 }, "text": "This posts the added amount to the GL asset account.", "reading_order": 4 }, { "id": "p69.8.6", "order": 14, "type": "list_item", "bbox": { "l": 159.12, "t": 306.739, "r": 534.96, "b": 280.32 }, "text": "If there are multiple O-tags, you can add additional tag by arrowing down to add other", "reading_order": 5 }, { "id": "p69.8.7", "order": 15, "type": "list_item", "bbox": { "l": 195.84, "t": 278.135, "r": 296.88, "b": 264.48 }, "text": "Pull in one O-tag", "reading_order": 6 }, { "id": "p69.8.8", "order": 16, "type": "list_item", "bbox": { "l": 195.84, "t": 262.885, "r": 396.72, "b": 249.12 }, "text": "Change amount to include value of all", "marker": "•", "reading_order": 7 } ], "reading_order": 7 }, { "id": "p69.9", "order": 17, "type": "text", "bbox": { "l": 123.6, "t": 246.72, "r": 536.16, "b": 221.76 }, "text": "o Depreciate the new asset (addition) with the same depreciation method and useful life.", "reading_order": 8 }, { "id": "p69.10", "order": 18, "type": "list", "bbox": { "l": 87.12, "t": 218.46900000000005, "r": 533.52, "b": 84.24 }, "text": "", "attrs": { "item_count": 7 }, "children": [ { "id": "p69.10.1", "order": 19, "type": "list_item", "bbox": { "l": 159.6, "t": 218.46900000000005, "r": 227.28, "b": 206.32500000000005 }, "text": "FFAMAST", "reading_order": 0 }, { "id": "p69.10.2", "order": 20, "type": "list_item", "bbox": { "l": 195.6, "t": 204.35500000000002, "r": 316.8, "b": 190.8 }, "text": "Asset Tag: new asset", "marker": "-", "reading_order": 1 }, { "id": "p69.10.3", "order": 21, "type": "list_item", "bbox": { "l": 195.6, "t": 189.10500000000002, "r": 398.4, "b": 175.44 }, "text": "Action: Permanent Tag – Update Asset", "marker": "-", "reading_order": 2 }, { "id": "p69.10.4", "order": 22, "type": "list_item", "bbox": { "l": 195.6, "t": 173.85500000000002, "r": 395.04, "b": 160.42399999999998 }, "text": "Related > Depreciation FFADEPR; GO", "reading_order": 3 }, { "id": "p69.10.5", "order": 23, "type": "list_item", "bbox": { "l": 195.6, "t": 158.60500000000002, "r": 529.92, "b": 130.8 }, "text": "Use Life: defaults to asset type (may need to retype over useful life (same as default)", "marker": "-", "reading_order": 4 }, { "id": "p69.10.6", "order": 24, "type": "list_item", "bbox": { "l": 195.84, "t": 128.83500000000004, "r": 305.52, "b": 115.2 }, "text": "Tab through, Save.", "marker": "•", "reading_order": 5 }, { "id": "p69.10.7", "order": 25, "type": "list_item", "bbox": { "l": 87.12, "t": 113.58500000000004, "r": 533.52, "b": 84.24 }, "text": "Reverse capitalization of additional amounts (because we are going to write up the original permanent tag amount. We are doing these additional steps because the capitalization", "reading_order": 6 } ], "reading_order": 9 }, { "id": "p69.11", "order": 26, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 541.2, "b": 49.44 }, "text": "Page 69", "attrs": { "block_label": "number" }, "reading_order": 10 } ] }, { "document_id": 16417, "page": 70, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 27, "counts_by_type": { "figure": 1, "footer": 1, "form_field": 1, "header": 1, "heading": 1, "list": 2, "list_item": 16, "text": 4 }, "build_ms": 4, "items": [ { "id": "p70.1", "order": 1, "type": "header", "bbox": { "l": 69.36, "t": 754.8, "r": 281.76, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p70.2", "order": 2, "type": "text", "bbox": { "l": 104.4, "t": 714.96, "r": 534, "b": 672.72 }, "text": "threshold on cap expense accounts is $5K and these lines were under the threshold. If the threshold is lowered to $0, all expenses posted to cap expense accounts will have all the automated capital entries behind the scenes (DR asset, CR to cap equity).", "reading_order": 1 }, { "id": "p70.3", "order": 3, "type": "list", "bbox": { "l": 159.84, "t": 671.5889999999999, "r": 443.76, "b": 567.84 }, "text": "", "attrs": { "item_count": 7 }, "children": [ { "id": "p70.3.1", "order": 4, "type": "list_item", "bbox": { "l": 159.84, "t": 671.5889999999999, "r": 337.44, "b": 659.4449999999999 }, "text": "FFAADJF Fixed Asset Adjustment", "reading_order": 0 }, { "id": "p70.3.2", "order": 5, "type": "list_item", "bbox": { "l": 195.12, "t": 657.505, "r": 327.36, "b": 644.0740000000001 }, "text": "Document Code: NEXT", "marker": "•", "reading_order": 1 }, { "id": "p70.3.3", "order": 6, "type": "list_item", "bbox": { "l": 195.6, "t": 642.255, "r": 443.76, "b": 628.32 }, "text": "Function Code: RCAP Reverse Capital Ptag; GO.", "reading_order": 2 }, { "id": "p70.3.4", "order": 7, "type": "list_item", "bbox": { "l": 195.6, "t": 627.005, "r": 407.76, "b": 612.96 }, "text": "Description: Convert IXXXXXX to one tag", "marker": "•", "reading_order": 3 }, { "id": "p70.3.5", "order": 8, "type": "list_item", "bbox": { "l": 195.84, "t": 611.755, "r": 427.44, "b": 598.32 }, "text": "Document Reference: TXXXXXX; NEXT BLOCK", "reading_order": 4 }, { "id": "p70.3.6", "order": 9, "type": "list_item", "bbox": { "l": 195.84, "t": 596.475, "r": 371.76, "b": 582.72 }, "text": "Permanent Tag: new tag number", "marker": "•", "reading_order": 5 }, { "id": "p70.3.7", "order": 10, "type": "list_item", "bbox": { "l": 196.32, "t": 581.475, "r": 433.2, "b": 567.84 }, "text": "Access Completion: Check box; NEXT BLOCK", "marker": "•", "reading_order": 6 } ], "reading_order": 2 }, { "id": "p70.4", "order": 11, "type": "text", "bbox": { "l": 196.32, "t": 565.92, "r": 591.6, "b": 465.84 }, "text": "Document Code: M0000569 Function Code: Reverse Capitalization for Pt\n- FIXED ASSET ADJUSTMENT\nDescription\nConvert 10166964 to one tag\nTransaction Date\n06/30/2023\nDocument Reference\nAsset Adjustment Text\nT00023190\nAsset DATA\nItem\nof\nAmount\n750.00\nPermanent Tag:\nNO0000640\ninside delivery\n✓ Access Completion\nSuspense\nDisposal Method\nNet Book Value\n750.00\nRecord 1 of 1\nPer Page\nComplete\nNote the Document number MXXXXXX", "attrs": { "block_label": "algorithm" }, "reading_order": 3 }, { "id": "p70.5", "order": 12, "type": "text", "bbox": { "l": 216, "t": 465.12, "r": 590.88, "b": 442.32 }, "text": "Fixed Asset Adjustment FFAADJF 9.3.21 (PPRD0415)\n\nDocument Code: *\n\nFunction Code: ___\n\nDocument M0000569 completed and forwarded to the Posting process\n\nGet Started: Complete the fields above and click Go. To search by name, press TAB from an ID field, enter your search criteria, and then press ENTER.", "attrs": { "block_label": "algorithm" }, "reading_order": 4 }, { "id": "p70.6", "order": 13, "type": "list", "bbox": { "l": 124.32, "t": 440.4, "r": 474, "b": 322.974 }, "text": "", "attrs": { "item_count": 8 }, "children": [ { "id": "p70.6.1", "order": 14, "type": "list_item", "bbox": { "l": 124.32, "t": 440.4, "r": 292.32, "b": 428.16 }, "text": "Write up value of original asset.", "marker": "○", "children": [ { "id": "p70.6.1.1", "order": 15, "type": "form_field", "bbox": { "l": 124.32, "t": 440.4, "r": 136.32, "b": 428.4 }, "text": "", "attrs": { "field_kind": "radio", "label": "Write up value of original asset.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p70.6.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p70.6.2", "order": 16, "type": "list_item", "bbox": { "l": 159.6, "t": 426.519, "r": 336.96, "b": 414 }, "text": "FFAADJF Fixed Asset Adjustment", "reading_order": 1 }, { "id": "p70.6.3", "order": 17, "type": "list_item", "bbox": { "l": 195.36, "t": 412.685, "r": 327.36, "b": 399.254 }, "text": "Document Code: NEXT", "marker": "•", "reading_order": 2 }, { "id": "p70.6.4", "order": 18, "type": "list_item", "bbox": { "l": 195.6, "t": 397.435, "r": 471.6, "b": 383.28 }, "text": "Function Code: WRIT Write Up/Down Adjustment; GO", "reading_order": 3 }, { "id": "p70.6.5", "order": 19, "type": "list_item", "bbox": { "l": 195.36, "t": 382.185, "r": 424.56, "b": 368.64 }, "text": "Description: Add cap cost to IXXXXXX invoice", "marker": "•", "reading_order": 4 }, { "id": "p70.6.6", "order": 20, "type": "list_item", "bbox": { "l": 195.84, "t": 366.905, "r": 416.4, "b": 353.28 }, "text": "Transaction Date: open period month-end", "marker": "•", "reading_order": 5 }, { "id": "p70.6.7", "order": 21, "type": "list_item", "bbox": { "l": 195.84, "t": 351.655, "r": 474, "b": 337.92 }, "text": "Document Reference: invoice, Otag, etc. NEXT BLOCK", "reading_order": 6 }, { "id": "p70.6.8", "order": 22, "type": "list_item", "bbox": { "l": 196.32, "t": 336.405, "r": 371.28, "b": 322.974 }, "text": "Permanent Tag: of original asset", "marker": "•", "reading_order": 7 } ], "reading_order": 5 }, { "id": "p70.7", "order": 23, "type": "text", "bbox": { "l": 196.08, "t": 322.56, "r": 590.88, "b": 218.88 }, "text": "Fixed Asset Adjustment FFAADJF 9.3.21 (PPRD0415)\n\nDocument Code: M0000572 Function Code: Write Up/Down Adjustments\n\n- FIXED ASSET ADJUSTMENT\nDescription * Add cap cost to 10166964\nTransaction Date * 01/01/2024\nAsset Adjustment Text Document Reference 10166964\nAsset DATA Insert Delete Copy Filter\nItem of 0 Amount 750.00\nPermanent Tag: N00000547 Low Temp Chest Freezer Access Completion\nDisposal Method Disposal Method Net Book Value 10.783.97\nPer Page Record 1 of 1 Record 1 of 1\n• Access Completion: Check box; NEXT BLOCK\nComplete", "attrs": { "block_label": "algorithm" }, "reading_order": 6 }, { "id": "p70.8", "order": 24, "type": "heading", "bbox": { "l": 124.32, "t": 150.72, "r": 190.32, "b": 139.2 }, "text": "FFAMAST", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p70.9", "order": 25, "type": "figure", "bbox": { "l": 215.04, "t": 218.4, "r": 611.52, "b": 152.64 }, "text": "", "attrs": { "block_label": "image" }, "reading_order": 8 }, { "id": "p70.10", "order": 26, "type": "list_item", "bbox": { "l": 159.84, "t": 136.8, "r": 521.04, "b": 123.36 }, "text": "NEXT BLOCK to Funding Source, update cost to include the added value", "reading_order": 9 }, { "id": "p70.11", "order": 27, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 541.44, "b": 49.2 }, "text": "Page 70", "attrs": { "block_label": "number" }, "reading_order": 10 } ] }, { "document_id": 16417, "page": 71, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 26, "counts_by_type": { "caption": 1, "footer": 1, "form_field": 1, "header": 1, "heading": 2, "list_item": 1, "table": 1, "table_cell": 11, "text": 7 }, "build_ms": 2, "items": [ { "id": "p71.1", "order": 1, "type": "header", "bbox": { "l": 70.08, "t": 754.8, "r": 281.76, "b": 729.36 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p71.2", "order": 2, "type": "text", "bbox": { "l": 160.32, "t": 715.92, "r": 611.52, "b": 637.44 }, "text": "X Fixed Asset Master Maintenance FFAMAST 9.3.23 (PPRD0415) ADD RELATE Asset Tag: N00000547 Action: Permanent Tag - Update Asset\nFUNDING SOURCE\nOrigination Tag T00023189 Permanent Tag N00000547 Low Temp Chest Freezer Banner Warning. Original cost does not equal C\nDETAILS\nSequence COA Index Fund Orgn Acct Prog Actv Locn Proj Cost Document Attachment Origination Tag\n1 1 110014 206002 725001 3100 20005 12649.55 10166964\n10 of 1 Per Page\n☑ Warning: original cost does not equal capitalized cost", "attrs": { "block_label": "algorithm" }, "reading_order": 1 }, { "id": "p71.3", "order": 3, "type": "text", "bbox": { "l": 178.56, "t": 634.8, "r": 611.52, "b": 575.76 }, "text": "Asset Tag: N00000547 Action: Permanent Tag - Update Asset\nFUNDING SOURCE\nOrigination Tag T00023189\nDETAILS\nSequence COA Index Fund Orgn Acct Prog Actv Locn Proj Cost Document Attachment Origination Tag\n1 ↑ 100014 206002 725001 3100 20005 12,649.55 10166964", "attrs": { "block_label": "algorithm" }, "reading_order": 2 }, { "id": "p71.4", "order": 4, "type": "heading", "bbox": { "l": 124.8, "t": 572.88, "r": 186.96, "b": 562.08 }, "text": "○ FFAADJF", "attrs": { "block_label": "paragraph_title" }, "children": [ { "id": "p71.4.1", "order": 5, "type": "form_field", "bbox": { "l": 124.8, "t": 572.88, "r": 135.6, "b": 562.08 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ FFAADJF", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p71.4", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "level": 3, "reading_order": 3 }, { "id": "p71.5", "order": 6, "type": "caption", "bbox": { "l": 160.8, "t": 558.48, "r": 208.56, "b": 548.4 }, "text": "GLCE", "attrs": { "block_label": "figure_title" }, "reading_order": 4 }, { "id": "p71.6", "order": 7, "type": "text", "bbox": { "l": 160.8, "t": 545.52, "r": 611.52, "b": 425.04 }, "text": "Fixed Asset Adjustment FFAADJF 9.3.21 (PPRD0415)\n\nDocument Code: M0000573 Function Code: GL Change-Cap Amount/Acc\n\n- FIXED ASSET ADJUSTMENT\nDescription * Add cap cost to 10166964\nTransaction Date * 01/01/2024\n\nDocument Reference * Asset Adjustment Text\n10166964\n\n- ASSET DATA\nItem 0 of 0\nPermanent Tag: N00000547 Low Temp Chest Freezer\nSuspense\nDisposal Method\nNet Book Value 10,783.97\n\nAmount 11,899.55\nAccess Completion\nDate: open period\n- Calculate depreciation through open month end", "attrs": { "block_label": "algorithm" }, "reading_order": 5 }, { "id": "p71.7", "order": 8, "type": "text", "bbox": { "l": 125.76, "t": 100.08, "r": 132.96, "b": 92.88 }, "text": "O", "attrs": { "block_label": "number" }, "reading_order": 6 }, { "id": "p71.8", "order": 9, "type": "text", "bbox": { "l": 180.72, "t": 423.84, "r": 611.52, "b": 318.72 }, "text": "X 1000000000 Fixed Asset Adjustment FFAADJF 9.3.21 (PPRD0415) ADD RETRIEVE RELA\nDocument Code: M0000573 Function Code: GL Change-Cap Amount/Acc\nADJUSTMENT ACCOUNTING DISTRIBUTION Insert\nPermanent Tag N00000547 Asset Data Record Count\nItem 1 Remaining Asset Data 11899.55\nTransaction Date 01-Mar-2024 Accounting Record Count 0\nDETAILS Insert 1000000000\nSequence COA Year Capitalization Fund Asset Account Equity Account Bank Suspense Amount Depreciation Amount\n1 24 930000 160003 750.00\nAccounting Accounting Total 750.00\nPercentage Total", "attrs": { "block_label": "algorithm" }, "reading_order": 7 }, { "id": "p71.9", "order": 10, "type": "table", "bbox": { "l": 179.52, "t": 314.88, "r": 611.52, "b": 292.56 }, "text": "", "attrs": { "block_label": "table", "n_rows": 3, "n_cols": 6, "integrity": { "skipped": "no_text_layer" } }, "children": [ { "id": "p71.9.1", "order": 11, "type": "table_cell", "bbox": { "l": 179.52, "t": 314.88, "r": 251.52, "b": 307.44 }, "text": "X", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p71.9.2", "order": 12, "type": "table_cell", "bbox": { "l": 251.52, "t": 314.88, "r": 323.52, "b": 307.44 }, "text": "Kwiatekov Star University", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p71.9.3", "order": 13, "type": "table_cell", "bbox": { "l": 323.52, "t": 314.88, "r": 395.52, "b": 307.44 }, "text": "Fixed Asset Adjustment FFAADJF 9.3.21 (PPRD0415)", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p71.9.4", "order": 14, "type": "table_cell", "bbox": { "l": 395.52, "t": 314.88, "r": 467.52, "b": 307.44 }, "text": "ADD", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p71.9.5", "order": 15, "type": "table_cell", "bbox": { "l": 467.52, "t": 314.88, "r": 539.52, "b": 307.44 }, "text": "RETRIEVE", "attrs": { "row": 0, "col": 4, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 4 }, { "id": "p71.9.6", "order": 16, "type": "table_cell", "bbox": { "l": 539.52, "t": 314.88, "r": 611.52, "b": 307.44 }, "text": "RELAT", "attrs": { "row": 0, "col": 5, "rowspan": 1, 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If payment is not received for this pending financial aid, the student will be responsible for the payment.", "marker": "-", "reading_order": 6 }, { "id": "p78.2.8", "order": 12, "type": "list_item", "bbox": { "l": 87.12, "t": 566.975, "r": 366.96, "b": 553.2 }, "text": "Escalate any third-party past due >90 days to the CFO.", "marker": "•", "reading_order": 7 } ], "reading_order": 1 }, { "id": "p78.3", "order": 13, "type": "heading", "bbox": { "l": 70.08, "t": 542.64, "r": 181.44, "b": 529.68 }, "text": "Other Student Billing", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p78.4", "order": 14, "type": "heading", "bbox": { "l": 69.84, "t": 526.56, "r": 194.16, "b": 514.08 }, "text": "Responsible position(s):", "level": 3, "reading_order": 3 }, { "id": "p78.5", "order": 15, "type": "list_item", "bbox": { "l": 86.88, "t": 505.455, "r": 141.84, "b": 491.52 }, "text": "Bursar", "reading_order": 4 }, { "id": "p78.6", "order": 16, "type": "heading", "bbox": { "l": 69.36, "t": 481.2, "r": 240.24, "b": 468.96 }, "text": "Required documents and access:", "level": 3, "reading_order": 5 }, { "id": "p78.7", "order": 17, "type": "list_item", "bbox": { "l": 86.64, "t": 459.705, "r": 144.48, "b": 445.68 }, "text": "Banner", "reading_order": 6 }, { "id": "p78.8", "order": 18, "type": "heading", "bbox": { "l": 69.12, "t": 435.6, "r": 184.32, "b": 422.64 }, "text": "Frequency and timing:", "level": 3, "reading_order": 7 }, { "id": "p78.9", "order": 19, "type": "list_item", "bbox": { "l": 87.12, "t": 413.935, "r": 148.56, "b": 399.84 }, "text": "By Term", "marker": "•", "reading_order": 8 }, { "id": "p78.10", "order": 20, "type": "heading", "bbox": { "l": 69.84, "t": 389.76, "r": 105.84, "b": 377.04 }, "text": "Steps:", "level": 3, "reading_order": 9 }, { "id": "p78.11", "order": 21, "type": "list", "bbox": { "l": 86.4, "t": 368.155, "r": 526.56, "b": 295.44 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p78.11.1", "order": 22, "type": "list_item", "bbox": { "l": 86.88, "t": 368.155, "r": 510.48, "b": 339.84 }, "text": "Obtain information on other student fees to be applied to student accounts – parking, library fines, intramural fees, etc.", "reading_order": 0 }, { "id": "p78.11.2", "order": 23, "type": "list_item", "bbox": { "l": 87.6, "t": 338.405, "r": 280.8, "b": 324.72 }, "text": "Assign charges to student accounts.", "reading_order": 1 }, { "id": "p78.11.3", "order": 24, "type": "list_item", "bbox": { "l": 86.4, "t": 323.155, "r": 526.56, "b": 295.44 }, "text": "Send billing notification communications to students with payment instructions and due dates.", "reading_order": 2 } ], "reading_order": 10 }, { "id": "p78.12", "order": 25, "type": "heading", "bbox": { "l": 70.32, "t": 283.92, "r": 263.52, "b": 271.2 }, "text": "Other Non-student/Non-grant Billing", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 11 }, { "id": "p78.13", "order": 26, "type": "text", "bbox": { "l": 68.4, "t": 268.32, "r": 538.56, "b": 139.2 }, "text": "The University may bill for other miscellaneous charges that are not student related, e.g. facility rentals to outside groups, sales of farm products, sale of fixed assets, etc. Only the Cashiers in the Bursar's Office are authorized to collect or delegate the collection cash receipts on behalf of the university. Any employee or unit outside of the Cashiers that collects cash receipts must have documented and approved cash handling procedures on file with the Bursar's Office. Employees outside of the Bursar's Office may be granted approval to enter charges for goods and services directly. For good internal control, employees who post charges to accounts are not permitted to receive or post payment to the accounting system and employees who receive or post payments from students are not permitted to post charges to the accounting system.", "reading_order": 12 }, { "id": "p78.14", "order": 27, "type": "heading", "bbox": { "l": 69.84, "t": 130.56, "r": 194.4, "b": 117.6 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 13 }, { "id": "p78.15", "order": 28, "type": "list", "bbox": { "l": 108.05, "t": 108.10400000000004, "r": 404.679, "b": 79.423 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p78.15.1", "order": 29, "type": "list_item", "bbox": { "l": 108.05, "t": 108.10400000000004, "r": 318.548, "b": 94.673 }, "text": "Bursar or delegated employee posts charges", "reading_order": 0 }, { "id": "p78.15.2", "order": 30, "type": "list_item", "bbox": { "l": 108.05, "t": 92.85400000000004, "r": 404.679, "b": 79.423 }, "text": "Cashier or delegated employee receives cash/check payments", "reading_order": 1 } ], "reading_order": 14 }, { "id": "p78.16", "order": 31, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 541.2, "b": 49.44 }, "text": "Page 78", "attrs": { "block_label": "number" }, "reading_order": 15 } ] }, { "document_id": 16417, "page": 79, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 51, "counts_by_type": { "footer": 1, "form_field": 7, "header": 1, "heading": 5, "list": 4, "list_item": 28, "text": 5 }, "build_ms": 5, "items": [ { "id": "p79.1", "order": 1, "type": "header", "bbox": { "l": 69.12, "t": 755.28, "r": 282.72, "b": 728.4 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p79.2", "order": 2, "type": "heading", "bbox": { "l": 69.12, "t": 715.2, "r": 241.2, "b": 701.52 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p79.3", "order": 3, "type": "list_item", "bbox": { "l": 86.16, "t": 693.025, "r": 145.68, "b": 678.72 }, "text": "Banner", "reading_order": 2 }, { "id": "p79.4", "order": 4, "type": "heading", "bbox": { "l": 68.88, "t": 669.36, "r": 185.76, "b": 655.2 }, "text": "Frequency and timing:", "level": 3, "reading_order": 3 }, { "id": "p79.5", "order": 5, "type": "list_item", "bbox": { "l": 86.4, "t": 647.255, "r": 144, "b": 633.12 }, "text": "Ad hoc", "marker": "•", "reading_order": 4 }, { "id": "p79.6", "order": 6, "type": "heading", "bbox": { "l": 69.36, "t": 623.76, "r": 106.56, "b": 609.84 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p79.7", "order": 7, "type": "list_item", "bbox": { "l": 86.16, "t": 601.475, "r": 462.96, "b": 587.52 }, "text": "Obtain information from the billing department including ALL the following:", "reading_order": 6 }, { "id": "p79.8", "order": 8, "type": "text", "bbox": { "l": 122.88, "t": 585.36, "r": 406.32, "b": 572.4 }, "text": "Complete and accurate customer contact information,", "reading_order": 7 }, { "id": "p79.9", "order": 9, "type": "text", "bbox": { "l": 123.6, "t": 571.44, "r": 341.04, "b": 558.48 }, "text": "○ Description of the goods or services sold,", "children": [ { "id": "p79.9.1", "order": 10, "type": "form_field", "bbox": { "l": 123.6, "t": 571.44, "r": 135.6, "b": 559.44 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Description of the goods or services sold,", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p79.9", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 8 }, { "id": "p79.10", "order": 11, "type": "text", "bbox": { "l": 123.84, "t": 556.32, "r": 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441.6 }, "text": "Record the receivable.", "marker": "•", "reading_order": 4 } ], "reading_order": 12 }, { "id": "p79.14", "order": 24, "type": "heading", "bbox": { "l": 123.12, "t": 439.44, "r": 261.36, "b": 426.48 }, "text": "○ TFADETL Account Detail", "attrs": { "block_label": "paragraph_title" }, "children": [ { "id": "p79.14.1", "order": 25, "type": "form_field", "bbox": { "l": 123.12, "t": 439.44, "r": 135.12, "b": 427.44 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ TFADETL Account Detail", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p79.14", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "level": 3, "reading_order": 13 }, { "id": "p79.15", "order": 26, "type": "list", "bbox": { "l": 86.16, "t": 425.04, "r": 503.76, "b": 280.8 }, "text": "", "attrs": { "item_count": 10 }, "children": [ { "id": "p79.15.1", "order": 27, "type": "list_item", "bbox": { "l": 158.64, "t": 425.04, "r": 503.76, "b": 411.6 }, "text": "ID: if it is a person or company that is not in Banner yet, create the ID", "reading_order": 0 }, { "id": "p79.15.2", "order": 28, "type": "list_item", "bbox": { "l": 158.4, "t": 410.519, "r": 478.08, "b": 397.68 }, "text": "Detail Code: if this is a new kind of charge, create a detail code", "marker": "■", "reading_order": 1 }, { "id": "p79.15.3", "order": 29, "type": "list_item", "bbox": { "l": 158.64, "t": 396.019, "r": 494.4, "b": 382.56 }, "text": "Address Type: PR Permanent, or whichever address type for the ID", "reading_order": 2 }, { "id": "p79.15.4", "order": 30, "type": "list_item", "bbox": { "l": 159.12, "t": 381.519, "r": 335.52, "b": 368.64 }, "text": "Units: as specified by the charge", "reading_order": 3 }, { "id": "p79.15.5", "order": 31, "type": "list_item", "bbox": { "l": 159.12, "t": 366.989, "r": 332.88, "b": 354 }, "text": "Rate: as specified by the charge", "reading_order": 4 }, { "id": "p79.15.6", "order": 32, "type": "list_item", "bbox": { "l": 159.12, "t": 352.56, "r": 367.92, "b": 339.12 }, "text": "Source: T Charge/Payment Transaction", "reading_order": 5 }, { "id": "p79.15.7", "order": 33, "type": "list_item", "bbox": { "l": 159.36, "t": 337.989, "r": 257.04, "b": 324.96 }, "text": "Effective: today", "reading_order": 6 }, { "id": "p79.15.8", "order": 34, "type": "list_item", "bbox": { "l": 159.36, "t": 323.489, "r": 270.96, "b": 310.32 }, "text": "Transaction: today", "reading_order": 7 }, { "id": "p79.15.9", "order": 35, "type": "list_item", "bbox": { "l": 159.36, "t": 309.12, "r": 206.88, "b": 296.64 }, "text": "Save", "marker": "■", "children": [ { "id": "p79.15.9.1", "order": 36, "type": "form_field", "bbox": { "l": 159.36, "t": 309.12, "r": 171.36, "b": 297.12 }, "text": "", "attrs": { "field_kind": "checkbox", "label": "Save", "checked": true, "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p79.15.9", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], 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"type": "list_item", "bbox": { "l": 180.08, "t": 236.159, "r": 408.033, "b": 222.72799999999995 }, "text": "Leave the rest of the parameter at default values", "reading_order": 0 }, { "id": "p79.19.2", "order": 43, "type": "list_item", "bbox": { "l": 180.08, "t": 221.649, "r": 274.801, "b": 208.21799999999996 }, "text": "Next block and save", "reading_order": 1 }, { "id": "p79.19.3", "order": 44, "type": "list_item", "bbox": { "l": 180.08, "t": 207.37900000000002, "r": 296.801, "b": 193.94799999999998 }, "text": "Related > Review Output", "reading_order": 2 }, { "id": "p79.19.4", "order": 45, "type": "list_item", "bbox": { "l": 180.08, "t": 192.87900000000002, "r": 532.575, "b": 179.44799999999998 }, "text": "Select the file name, Tools > Options: Show Document (Save and Print File)", "reading_order": 3 } ], "reading_order": 18 }, { "id": "p79.20", "order": 46, "type": "list", "bbox": { "l": 86.4, "t": 178.35500000000002, "r": 528.48, "b": 103.2 }, "text": "", "attrs": { "item_count": 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"radio", "label": "Housing", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p82.6.9", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 8 }, { "id": "p82.6.10", "order": 21, "type": "list_item", "bbox": { "l": 124.56, "t": 443.28, "r": 163.44, "b": 432 }, "text": "Etc.", "marker": "○", "children": [ { "id": "p82.6.10.1", "order": 22, "type": "form_field", "bbox": { "l": 124.56, "t": 443.28, "r": 135.84, "b": 432 }, "text": "", "attrs": { "field_kind": "radio", "label": "Etc.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p82.6.10", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 9 }, { "id": "p82.6.11", "order": 23, "type": "list_item", "bbox": { "l": 86.64, "t": 430.435, "r": 482.4, "b": 415.92 }, "text": "Rerun the billing process to determine if there are any changes to their charges.", "marker": "-", "reading_order": 10 }, { "id": "p82.6.12", "order": 24, "type": "list_item", "bbox": { "l": 86.88, "t": 415.185, "r": 313.92, "b": 400.8 }, "text": "Determine any remaining deposit amounts.", "reading_order": 11 }, { "id": "p82.6.13", "order": 25, "type": "list_item", "bbox": { "l": 87.12, "t": 399.935, "r": 438, "b": 385.68 }, "text": "Apply any remaining deposits to any outstanding receivable balances.", "reading_order": 12 }, { "id": "p82.6.14", "order": 26, "type": "list_item", "bbox": { "l": 86.4, "t": 384.935, "r": 509.76, "b": 357.12 }, "text": "Refund any remaining deposits after all charges have been satisfied within 14 days of withdrawal.", "marker": "-", "reading_order": 13 }, { "id": "p82.6.15", "order": 27, "type": "list_item", "bbox": { "l": 86.88, "t": 355.155, "r": 502.32, "b": 327.36 }, "text": "Transfer any remaining receivable balances due to an in-house collection accounts receivable.", "reading_order": 14 }, { "id": "p82.6.16", "order": 28, "type": "list_item", "bbox": { "l": 86.88, "t": 325.405, "r": 519.12, "b": 297.6 }, "text": "Send withdrawal statement letter with a copy of the final AR statement to the student if there is a balance due.", "reading_order": 15 } ], "reading_order": 5 }, { "id": "p82.7", "order": 29, "type": "text", "bbox": { "l": 123.36, "t": 294.96, "r": 532.56, "b": 253.2 }, "text": "Sample text: Enclosed please find a statement of your balance due of $X after your withdrawal from KSU on DATE. Please pay this balance by the date indicated. Contact us if you have any questions or would like to propose a payment plan.", "reading_order": 6 }, { "id": "p82.8", "order": 30, "type": "list_item", "bbox": { "l": 86.64, "t": 252.135, "r": 479.76, "b": 237.84 }, "text": "Forward to employee responsible for non-current (former) student collections.", "reading_order": 7 }, { "id": "p82.9", "order": 31, "type": "heading", "bbox": { "l": 70.08, "t": 227.76, "r": 249.6, "b": 214.8 }, "text": "Collections from Former Students", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p82.10", "order": 32, "type": "text", "bbox": { "l": 68.88, "t": 211.92, "r": 539.28, "b": 155.28 }, "text": "When a student is no longer enrolled and has outstanding balances on any accounts receivable types, the university will perform its due diligence in attempting to collect the balance due on the account before placing it with a collection agency. Former students can work with the university to develop a mutually satisfactory repayment plan.", "reading_order": 9 }, { "id": "p82.11", "order": 33, "type": "text", "bbox": { "l": 68.64, "t": 146.4, "r": 538.56, "b": 89.04 }, "text": "If the former student does not respond to inquiries or does not cooperate with efforts to resolve the past due balance, the university will proceed with formal collection action. When an account is referred to an outside collection agency, the agency reports to national credit bureaus. This may create difficulties for the student when later applying for credit.", "reading_order": 10 }, { "id": "p82.12", "order": 34, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 541.2, "b": 49.44 }, "text": "Page 82", "attrs": { "block_label": "number" }, "reading_order": 11 } ] }, { "document_id": 16417, "page": 83, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 25, "counts_by_type": { "footer": 1, "header": 1, "heading": 8, "list": 1, "list_item": 11, "text": 3 }, "build_ms": 2, "items": [ { "id": "p83.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 755.04, "r": 282, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p83.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 714.72, "r": 194.64, "b": 701.76 }, "text": "Responsible position(s):", "level": 3, "reading_order": 1 }, { "id": "p83.3", "order": 3, "type": "list_item", "bbox": { "l": 86.88, "t": 693.025, "r": 293.04, "b": 678.72 }, "text": "Collections designee in Bursar's Office", "marker": "•", "reading_order": 2 }, { "id": "p83.4", "order": 4, "type": "heading", "bbox": { "l": 69.84, "t": 668.88, "r": 240.72, "b": 655.92 }, "text": "Required documents and access:", "level": 3, "reading_order": 3 }, { "id": "p83.5", "order": 5, "type": "list_item", "bbox": { "l": 87.36, "t": 647.255, "r": 144.48, "b": 633.8240000000001 }, "text": "Banner", "reading_order": 4 }, { "id": "p83.6", "order": 6, "type": "heading", "bbox": { "l": 69.84, "t": 622.8, "r": 184.8, "b": 610.08 }, "text": "Frequency and timing:", "level": 3, "reading_order": 5 }, { "id": "p83.7", "order": 7, "type": "list_item", "bbox": { "l": 86.88, "t": 601.475, "r": 290.4, "b": 587.76 }, "text": "Within 90 days of student's separation", "reading_order": 6 }, { "id": "p83.8", "order": 8, "type": "heading", "bbox": { "l": 70.08, "t": 577.44, "r": 105.84, "b": 564.96 }, "text": "Steps:", "level": 3, "reading_order": 7 }, { "id": "p83.9", "order": 9, "type": "list_item", "bbox": { "l": 87.12, "t": 555.725, "r": 521.76, "b": 527.04 }, "text": "Notify former students in writing of the intent to place with collections agencies after 30 days, providing an opportunity to repay or set up payment plan terms.", "reading_order": 8 }, { "id": "p83.10", "order": 10, "type": "text", "bbox": { "l": 123.36, "t": 525.12, "r": 537.36, "b": 468.96 }, "text": "Sample text: We have not heard from you regarding your balance due as of DATE. If we do not receive your payment by NEW DATE, your account will be sent to a collection agency, and you will be responsible for the stated charges as well as applicable collections costs added by the agency.", "reading_order": 9 }, { "id": "p83.11", "order": 11, "type": "list_item", "bbox": { "l": 87.36, "t": 468.205, "r": 540.48, "b": 439.44 }, "text": "Send a follow-up letter at 60 days past due indicating that the account will go to a collection agency in 30 days if not paid (90 days).", "reading_order": 10 }, { "id": "p83.12", "order": 12, "type": "text", "bbox": { "l": 122.88, "t": 437.04, "r": 534, "b": 381.6 }, "text": "Sample text: We have not received your payment and you have not contacted us to propose a payment plan. Your account is now being placed with XYZ collection agency and will be reported to the credit bureaus. Please contact XYZ Agency at NUMBER if you have any questions about your account.", "reading_order": 11 }, { "id": "p83.13", "order": 13, "type": "list", "bbox": { "l": 86.88, "t": 380.435, "r": 527.76, "b": 336.24 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p83.13.1", "order": 14, "type": "list_item", "bbox": { "l": 86.88, "t": 380.435, "r": 308.64, "b": 366.24 }, "text": "Place with collection agency after 30 days", "reading_order": 0 }, { "id": "p83.13.2", "order": 15, "type": "list_item", "bbox": { "l": 86.88, "t": 365.155, "r": 527.76, "b": 336.24 }, "text": "Notify former student of placement with agency providing agency contact info, no further contact with university, forward to agency.", "reading_order": 1 } ], "reading_order": 12 }, { "id": "p83.14", "order": 16, "type": "text", "bbox": { "l": 70.32, "t": 326.4, "r": 393.36, "b": 313.68 }, "text": "Bad Debt and Allowance for Student Receivable Credit Losses", "reading_order": 13 }, { "id": "p83.15", "order": 17, "type": "heading", "bbox": { "l": 70.08, "t": 310.56, "r": 194.16, "b": 297.6 }, "text": "Responsible position(s):", "level": 3, "reading_order": 14 }, { "id": "p83.16", "order": 18, "type": "list_item", "bbox": { "l": 87.36, "t": 289.135, "r": 157.92, "b": 275.28 }, "text": "Controller", "reading_order": 15 }, { "id": "p83.17", "order": 19, "type": "heading", "bbox": { "l": 70.08, "t": 264.96, "r": 240, "b": 252.24 }, "text": "Required documents and access:", "level": 3, "reading_order": 16 }, { "id": "p83.18", "order": 20, "type": "list_item", "bbox": { "l": 87.12, "t": 243.385, "r": 151.92, "b": 229.2 }, "text": "AR Aging", "marker": "•", "reading_order": 17 }, { "id": "p83.19", "order": 21, "type": "heading", "bbox": { "l": 70.08, "t": 218.88, "r": 184.56, "b": 206.4 }, "text": "Frequency and timing:", "level": 3, "reading_order": 18 }, { "id": "p83.20", "order": 22, "type": "list_item", "bbox": { "l": 87.6, "t": 197.60500000000002, "r": 334.56, "b": 183.6 }, "text": "Annually, fiscal year-end entry in accrual period", "marker": "•", "reading_order": 19 }, { "id": "p83.21", "order": 23, "type": "heading", "bbox": { "l": 70.08, "t": 173.28, "r": 105.6, "b": 161.04 }, "text": "Steps:", "level": 3, "reading_order": 20 }, { "id": "p83.22", "order": 24, "type": "list_item", "bbox": { "l": 87.12, "t": 151.85500000000002, "r": 506.16, "b": 123.84 }, "text": "Calculate current expected credit loss (CECL) based on historical collection rates of receivables.", "marker": "-", "reading_order": 21 }, { "id": "p83.23", "order": 25, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 541.2, "b": 49.44 }, "text": "Page 83", "attrs": { "block_label": "number" }, "reading_order": 22 } ] }, { "document_id": 16417, "page": 84, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 30, "counts_by_type": { "footer": 1, "form_field": 2, "header": 1, "heading": 7, "list": 2, "list_item": 12, "text": 5 }, "build_ms": 3, "items": [ { "id": "p84.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 754.8, "r": 282, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p84.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 713.04, "r": 222.24, "b": 697.44 }, "text": "Grants Management", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p84.3", "order": 3, "type": "heading", "bbox": { "l": 69.6, "t": 693.6, "r": 105.84, "b": 680.4 }, "text": "Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p84.4", "order": 4, "type": "text", "bbox": { "l": 68.64, "t": 671.52, "r": 519.36, "b": 628.8 }, "text": "The University maintains compliance with federal and state statutes, regulations, and requirements in the application and administration of grants to support activities related to the mission.", "reading_order": 3 }, { "id": "p84.5", "order": 5, "type": "text", "bbox": { "l": 68.88, "t": 619.92, "r": 537.12, "b": 547.68 }, "text": "The grants cycle encompasses responsibilities among various departments including the Office of\nSponsored Programs, university departments, as well as finance and administration. The purpose\nof the policy is to outline the roles, responsibilities, and communications between these\ndepartments to ensure efficiency, effectiveness, accuracy, and accountability in our financial\nreporting to grantors.", "reading_order": 4 }, { "id": "p84.6", "order": 6, "type": "text", "bbox": { "l": 68.4, "t": 538.8, "r": 540.72, "b": 453.6 }, "text": "The grants management process is ongoing at the University throughout the fiscal year. Although these business procedures do not include steps for grant submission, which is managed by the Office of Sponsored Programs, finance and administration should work with the Office of Sponsored Programs and grantees in the proposal and submission to address budgetary considerations such as total costs, matching requirements, indirect cost rates, fringe benefit rates, etc.", "reading_order": 5 }, { "id": "p84.7", "order": 7, "type": "heading", "bbox": { "l": 69.6, "t": 443.76, "r": 129.36, "b": 431.76 }, "text": "Procedures", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p84.8", "order": 8, "type": "text", "bbox": { "l": 69.84, "t": 427.92, "r": 159.12, "b": 415.2 }, "text": "Grant Submission", "reading_order": 7 }, { "id": "p84.9", "order": 9, "type": "text", "bbox": { "l": 69.36, "t": 413.04, "r": 535.44, "b": 385.2 }, "text": "This process is managed by the Office of Sponsored Programs rather than by Finance and Administration; however, coordination of effort is critical in ensuring post-award compliance for grants.", "reading_order": 8 }, { "id": "p84.10", "order": 10, "type": "heading", "bbox": { "l": 69.84, "t": 376.08, "r": 194.4, "b": 363.12 }, "text": "Responsible position(s):", "level": 3, "reading_order": 9 }, { "id": "p84.11", "order": 11, "type": "list", "bbox": { "l": 108.05, "t": 353.679, "r": 303.971, "b": 309.998 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p84.11.1", "order": 12, "type": "list_item", "bbox": { "l": 108.05, "t": 353.679, "r": 232.918, "b": 340.248 }, "text": "Grantee program manager", "marker": "•", "reading_order": 0 }, { "id": "p84.11.2", "order": 13, "type": "list_item", "bbox": { "l": 108.05, "t": 338.429, "r": 250.016, "b": 324.998 }, "text": "Office of Sponsored Programs", "reading_order": 1 }, { "id": "p84.11.3", "order": 14, "type": "list_item", "bbox": { "l": 108.05, "t": 323.429, "r": 303.971, "b": 309.998 }, "text": "Grants Manager/Controller/Budget Office", "marker": "•", "reading_order": 2 } ], "reading_order": 10 }, { "id": "p84.12", "order": 15, "type": "heading", "bbox": { "l": 69.6, "t": 300.24, "r": 240.72, "b": 287.28 }, "text": "Required documents and access:", "level": 3, "reading_order": 11 }, { "id": "p84.13", "order": 16, "type": "list_item", "bbox": { "l": 86.64, "t": 278.385, "r": 249.6, "b": 263.52 }, "text": "Grant proposal approval form", "reading_order": 12 }, { "id": "p84.14", "order": 17, "type": "heading", "bbox": { "l": 69.36, "t": 254.4, "r": 185.04, "b": 241.2 }, "text": "Frequency and timing:", "level": 3, "reading_order": 13 }, { "id": "p84.15", "order": 18, "type": "list_item", "bbox": { "l": 86.88, "t": 232.635, "r": 288.48, "b": 218.16 }, "text": "Monthly, review of grant opportunities", "marker": "•", "reading_order": 14 }, { "id": "p84.16", "order": 19, "type": "heading", "bbox": { "l": 69.84, "t": 208.8, "r": 106.08, "b": 195.84 }, "text": "Steps:", "level": 3, 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"order": 36, "type": "list_item", "bbox": { "l": 86.64, "t": 226.135, "r": 291.6, "b": 211.68 }, "text": "Grants Manager, Principal Investigator", "marker": "•", "reading_order": 19 }, { "id": "p92.21", "order": 37, "type": "heading", "bbox": { "l": 69.36, "t": 202.32, "r": 240.96, "b": 189.6 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 20 }, { "id": "p92.22", "order": 38, "type": "list", "bbox": { "l": 108.05, "t": 179.62900000000002, "r": 252.725, "b": 150.94799999999998 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p92.22.1", "order": 39, "type": "list_item", "bbox": { "l": 108.05, "t": 179.62900000000002, "r": 141.963, "b": 166.19799999999998 }, "text": "Banner", "reading_order": 0 }, { "id": "p92.22.2", "order": 40, "type": "list_item", "bbox": { "l": 108.05, "t": 164.37900000000002, "r": 252.725, "b": 150.94799999999998 }, "text": "Grant agency reporting system", "reading_order": 1 } 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system", "reading_order": 1 } ], "reading_order": 6 }, { "id": "p93.8", "order": 10, "type": "heading", "bbox": { "l": 69.6, "t": 546.48, "r": 184.8, "b": 533.52 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p93.9", "order": 11, "type": "list_item", "bbox": { "l": 86.64, "t": 524.7049999999999, "r": 359.76, "b": 510 }, "text": "Fiscal period after grant closing date (trail out period)", "marker": "•", "reading_order": 8 }, { "id": "p93.10", "order": 12, "type": "heading", "bbox": { "l": 69.84, "t": 500.88, "r": 106.08, "b": 487.68 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p93.11", "order": 13, "type": "list", "bbox": { "l": 86.64, "t": 478.955, "r": 526.8, "b": 390.72 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p93.11.1", "order": 14, "type": "list_item", "bbox": { "l": 86.64, "t": 478.955, "r": 437.52, "b": 465.12 }, "text": "Ensure all expenses have been posted to the grant in the grant period.", "marker": "•", "reading_order": 0 }, { "id": "p93.11.2", "order": 15, "type": "list_item", "bbox": { "l": 86.88, "t": 463.955, "r": 459.12, "b": 450.24 }, "text": "Ensure all the indirect costs have been posted and all revenue recognized.", "marker": "•", "reading_order": 1 }, { "id": "p93.11.3", "order": 16, "type": "list_item", "bbox": { "l": 86.88, "t": 448.685, "r": 526.8, "b": 406.56 }, "text": "Determine the grant requirements for the disposition of remaining funds at the end of the grant, e.g. retained by the university for unrestricted/restricted purposes, returned to the funder, etc.", "reading_order": 2 }, { "id": "p93.11.4", "order": 17, "type": "list_item", "bbox": { "l": 87.12, "t": 404.435, "r": 323.52, "b": 390.72 }, "text": "Post adjusting entries to close the grant fund.", "reading_order": 3 } ], "reading_order": 10 }, { "id": "p93.12", "order": 18, "type": "text", "bbox": { "l": 124.08, "t": 387.84, "r": 334.8, "b": 376.08 }, "text": "Operating ledger should balance to zero", "reading_order": 11 }, { "id": "p93.13", "order": 19, "type": "text", "bbox": { "l": 124.08, "t": 373.44, "r": 353.76, "b": 361.44 }, "text": "○ There should be no liability or fund balances", "children": [ { "id": "p93.13.1", "order": 20, "type": "form_field", "bbox": { "l": 124.08, "t": 373.44, "r": 136.08, "b": 361.44 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ There should be no liability or fund balances", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p93.13", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 12 }, { "id": "p93.14", "order": 21, "type": "text", "bbox": { "l": 123.36, "t": 359.04, "r": 534.48, "b": 332.4 }, "text": "The only remaining balances may be in Claim on Cash and Grants Receivable if the grantor still owes the university", "reading_order": 13 }, { "id": "p93.15", "order": 22, "type": "list", "bbox": { "l": 86.64, "t": 331.155, "r": 532.8, "b": 301.2 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p93.15.1", "order": 23, "type": "list_item", "bbox": { "l": 86.64, "t": 331.155, "r": 374.88, "b": 316.56 }, "text": "Prepare any financial close-out reporting for the grantor.", "reading_order": 0 }, { "id": "p93.15.2", "order": 24, "type": "list_item", "bbox": { "l": 87.12, "t": 315.905, "r": 532.8, "b": 301.2 }, "text": "Inactivate the grant fund once the receivable has been paid and the fund balances to zero.", "reading_order": 1 } ], "reading_order": 14 }, { "id": "p93.16", "order": 25, "type": "text", "bbox": { "l": 69.84, "t": 291.84, "r": 443.52, "b": 278.88 }, "text": "Allowance for Grants Receivable Credit Losses and Bad Debt Write Offs", "reading_order": 15 }, { "id": "p93.17", "order": 26, "type": "heading", "bbox": { "l": 69.84, "t": 276.24, "r": 195.12, "b": 262.56 }, "text": "Responsible position(s):", "level": 3, "reading_order": 16 }, { "id": "p93.18", "order": 27, "type": "list_item", "bbox": { "l": 86.88, "t": 254.385, "r": 186, "b": 240 }, "text": "Grants Manager", "marker": "•", "reading_order": 17 }, { "id": "p93.19", "order": 28, "type": "heading", "bbox": { "l": 69.36, "t": 230.64, "r": 240.48, "b": 217.44 }, "text": "Required documents and access:", "level": 3, "reading_order": 18 }, { "id": "p93.20", "order": 29, "type": "list_item", "bbox": { "l": 87.12, "t": 208.60500000000002, "r": 144.72, "b": 195.12 }, "text": "Banner", "reading_order": 19 }, { "id": "p93.21", "order": 30, "type": "heading", "bbox": { "l": 69.6, "t": 184.08, "r": 184.56, "b": 171.84 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 20 }, { "id": "p93.22", "order": 31, "type": "list_item", "bbox": { "l": 86.64, "t": 162.85500000000002, "r": 386.64, "b": 148.32 }, "text": "Annually, part of fiscal year-end accrual entries (period 14)", "marker": "•", "reading_order": 21 }, { "id": "p93.23", "order": 32, "type": "heading", "bbox": { "l": 69.84, "t": 138.72, "r": 105.6, "b": 126.48 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 22 }, { "id": "p93.24", "order": 33, "type": "list", "bbox": { "l": 86.64, "t": 117.33500000000004, "r": 520.8, "b": 73.92 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p93.24.1", "order": 34, "type": "list_item", "bbox": { "l": 87.36, "t": 117.33500000000004, "r": 267.6, "b": 103.2 }, "text": "Follow up with past-due grantors.", "reading_order": 0 }, { "id": "p93.24.2", "order": 35, "type": "list_item", "bbox": { "l": 86.64, "t": 102.08000000000004, "r": 520.8, "b": 73.92 }, "text": "Calculate an allowance for credit losses based on the estimated collectability of grants receivable.", "marker": "-", "reading_order": 1 } ], "reading_order": 23 }, { "id": "p93.25", "order": 36, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 541.2, "b": 49.44 }, "text": "Page 93", "attrs": { "block_label": "number" }, "reading_order": 24 } ] }, { "document_id": 16417, "page": 94, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 3, "counts_by_type": { "footer": 1, "list_item": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p94.1", "order": 1, "type": "text", "bbox": { "l": 69.36, "t": 755.04, "r": 282.96, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "reading_order": 0 }, { "id": "p94.2", "order": 2, "type": "list_item", "bbox": { "l": 86.88, "t": 715.525, "r": 524.4, "b": 685.68 }, "text": "Propose bad debt write offs from the allowance for grant accounts past due more than 1 year; CFO must approve write off amount.", "marker": "-", "reading_order": 1 }, { "id": "p94.3", "order": 3, "type": "footer", "bbox": { "l": 501.36, "t": 61.44, "r": 541.2, "b": 49.2 }, "text": "Page 94", "attrs": { "block_label": "number" }, "reading_order": 2 } ] }, { "document_id": 16417, "page": 95, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 15, "counts_by_type": { "footer": 1, "header": 1, "heading": 5, "text": 8 }, "build_ms": 1, "items": [ { "id": "p95.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 754.8, "r": 282, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p95.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 713.52, "r": 219.84, "b": 697.2 }, "text": "Cost allocation plan", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p95.3", "order": 3, "type": "heading", "bbox": { "l": 69.6, "t": 693.6, "r": 106.08, "b": 680.4 }, "text": "Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p95.4", "order": 4, "type": "text", "bbox": { "l": 68.4, "t": 671.52, "r": 541.2, "b": 599.28 }, "text": "I he University defines its indirect costs and documents the procedures for allocating administrative salaries and other indirect costs to various programs in a consistent manner. Grants for which indirect costs are allowed are assigned either the rate specified in the University’s Negotiated Indirect Cost Rate Agreement (NICRA) applicable to personnel costs, the de minimis 15% rate for federal grants and contracts, or other rate as specified in the grant agreement.", "reading_order": 3 }, { "id": "p95.5", "order": 5, "type": "heading", "bbox": { "l": 69.84, "t": 586.08, "r": 180.96, "b": 569.76 }, "text": "Cash Handling", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p95.6", "order": 6, "type": "text", "bbox": { "l": 68.4, "t": 566.4, "r": 537.6, "b": 538.08 }, "text": "Cash is the most liquid asset an organization has. Therefore, internal controls should be strongest in this area. Continuous follow-up and attention should be a priority with cash receipts.", "reading_order": 5 }, { "id": "p95.7", "order": 7, "type": "text", "bbox": { "l": 68.4, "t": 529.2, "r": 534.96, "b": 486.72 }, "text": "Access to cash should be limited and all funds secured so that no individual can access it without another responsible employee present. The work of one employee serves to verify that of another so that any errors which may occur can be detected promptly.", "reading_order": 6 }, { "id": "p95.8", "order": 8, "type": "heading", "bbox": { "l": 69.84, "t": 477.36, "r": 108.24, "b": 462.48 }, "text": "Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p95.9", "order": 9, "type": "text", "bbox": { "l": 68.64, "t": 454.8, "r": 529.68, "b": 426.48 }, "text": "Only those areas authorized by the CFO as a collection point may handle cash receipts (check or cash). Any receipts collected must be delivered daily to the Bursar's Office.", "reading_order": 8 }, { "id": "p95.10", "order": 10, "type": "text", "bbox": { "l": 67.92, "t": 417.84, "r": 539.52, "b": 346.08 }, "text": "The Cashier in the Bursar's Office records cash receipts in the accounting system and restrictively endorse all checks. Checks are scanned and stored for audit, reconciliation, and safekeeping. Cash must be verified by two individuals and supported by the documentation which accompanies the cash receipt. Copies of checks and cash documentation should be attached to each deposit record.", "reading_order": 9 }, { "id": "p95.11", "order": 11, "type": "text", "bbox": { "l": 68.88, "t": 336.96, "r": 465.36, "b": 323.52 }, "text": "Cash receipts for gifts should be forwarded intact to the Foundation for processing.", "reading_order": 10 }, { "id": "p95.12", "order": 12, "type": "text", "bbox": { "l": 68.64, "t": 315.12, "r": 540.72, "b": 256.8 }, "text": "Cash receipts are deposited daily to the bank by the Bursar's Office. A copy of the deposit record and a copy of the corresponding check or cash documentation for each item should be retained. At the end of each bank statement cycle, the Accounting Office reconciles the deposit register and deposit records to the bank statement.", "reading_order": 11 }, { "id": "p95.13", "order": 13, "type": "heading", "bbox": { "l": 70.08, "t": 247.92, "r": 138.72, "b": 234 }, "text": "Procedures", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 12 }, { "id": "p95.14", "order": 14, "type": "text", "bbox": { "l": 68.64, "t": 225.84, "r": 541.92, "b": 182.64 }, "text": "These procedures are to ensure safe handling of all cash receipts and accurate classification of receipts. 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"p97.13.6", "order": 44, "type": "list_item", "bbox": { "l": 159.6, "t": 193.18899999999996, "r": 410.4, "b": 180.48 }, "text": "FURAPAY Accounting invoice refunding process.", "marker": "■", "reading_order": 5 }, { "id": "p97.13.7", "order": 45, "type": "list_item", "bbox": { "l": 123.84, "t": 178.08, "r": 466.8, "b": 165.84 }, "text": "o Run the interface between AR and GL; review and correct any errors.", "reading_order": 6 } ], "reading_order": 12 }, { "id": "p97.14", "order": 46, "type": "list", "bbox": { "l": 159.12, "t": 164.18899999999996, "r": 382.8, "b": 136.8 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p97.14.1", "order": 47, "type": "list_item", "bbox": { "l": 159.12, "t": 164.18899999999996, "r": 382.32, "b": 151.44 }, "text": "FGRTRNI Finance accounting edit process", "reading_order": 0 }, { "id": "p97.14.2", "order": 48, "type": "list_item", "bbox": { "l": 159.36, "t": 149.68899999999996, "r": 382.8, "b": 136.8 }, "text": "FGRTRNR Finance 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524.4, "r": 106.32, "b": 511.2 }, "text": "Steps:", "level": 3, "reading_order": 8 }, { "id": "p98.10", "order": 12, "type": "list", "bbox": { "l": 86.64, "t": 502.205, "r": 513.12, "b": 427.68 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p98.10.1", "order": 13, "type": "list_item", "bbox": { "l": 86.64, "t": 502.205, "r": 363.12, "b": 487.68 }, "text": "Remote capture deposit checks (not currently in use).", "reading_order": 0 }, { "id": "p98.10.2", "order": 14, "type": "list_item", "bbox": { "l": 86.64, "t": 486.955, "r": 513.12, "b": 459.12 }, "text": "Prepare deposit slips for checks, cash, and coins and scan a copy for with the cashier session documentation.", "reading_order": 1 }, { "id": "p98.10.3", "order": 15, "type": "list_item", "bbox": { "l": 86.64, "t": 457.455, "r": 492.48, "b": 443.04 }, "text": "Secure cash and coin deposit in a lock bag in the safe until deposited at the bank.", "reading_order": 2 }, { "id": "p98.10.4", "order": 16, "type": "list_item", "bbox": { "l": 87.12, "t": 442.185, "r": 287.28, "b": 427.68 }, "text": "Deposit cash and coin deposits daily.", "marker": "•", "reading_order": 3 } ], "reading_order": 9 }, { "id": "p98.11", "order": 17, "type": "text", "bbox": { "l": 68.16, "t": 395.52, "r": 355.68, "b": 366.24 }, "text": "Processing Returned Checks and Electronic Payments Responsible position(s):", "reading_order": 10 }, { "id": "p98.12", "order": 18, "type": "list_item", "bbox": { "l": 86.88, "t": 358.155, "r": 142.32, "b": 344.16 }, "text": "Bursar", "reading_order": 11 }, { "id": "p98.13", "order": 19, "type": "heading", "bbox": { "l": 69.36, "t": 334.32, "r": 241.2, "b": 320.64 }, "text": "Required documents and access:", "level": 3, "reading_order": 12 }, { "id": "p98.14", "order": 20, "type": "list_item", "bbox": { "l": 86.4, "t": 312.405, "r": 489.36, "b": 297.36 }, "text": "Notice of NSF checks or returned electronic payments from payment processors", "marker": "•", "reading_order": 13 }, { "id": "p98.15", "order": 21, "type": "heading", "bbox": { "l": 69.36, "t": 288.72, "r": 185.04, "b": 275.04 }, "text": "Frequency and timing:", "level": 3, "reading_order": 14 }, { "id": "p98.16", "order": 22, "type": "list_item", "bbox": { "l": 87.36, "t": 266.635, "r": 246.72, "b": 251.76 }, "text": "Daily, as returns are received", "reading_order": 15 }, { "id": "p98.17", "order": 23, "type": "heading", "bbox": { "l": 69.6, "t": 242.88, "r": 106.08, "b": 230.16 }, "text": "Steps:", "level": 3, "reading_order": 16 }, { "id": "p98.18", "order": 24, "type": "list", "bbox": { "l": 86.64, "t": 220.885, "r": 528, "b": 100.8 }, "text": "", "attrs": { "item_count": 7 }, "children": [ { "id": "p98.18.1", "order": 25, "type": "list_item", "bbox": { "l": 86.88, "t": 220.885, "r": 306, "b": 206.64 }, "text": "Post return to student or grantor account.", "reading_order": 0 }, { "id": "p98.18.2", "order": 26, "type": "list_item", "bbox": { "l": 87.12, "t": 205.60500000000002, "r": 416.4, "b": 191.28 }, "text": "Post charge for return payment fee to student or grantor account.", "reading_order": 1 }, { "id": "p98.18.3", "order": 27, "type": "list_item", "bbox": { "l": 86.64, "t": 190.35500000000002, "r": 413.04, "b": 176.16 }, "text": "Place accounting a financial hold on student or grantor account.", "reading_order": 2 }, { "id": "p98.18.4", "order": 28, "type": "list_item", "bbox": { "l": 86.88, "t": 175.10500000000002, "r": 528, "b": 147.12 }, "text": "Notify student or grantor of returned payment, fees charged, and appropriate methods of restitution – cash, certified/cashier's check, money order, credit card payment, or EFT.", "reading_order": 3 }, { "id": "p98.18.5", "order": 29, "type": "list_item", "bbox": { "l": 87.36, "t": 145.60500000000002, "r": 469.68, "b": 131.28 }, "text": "Post restitution payments following procedures above for posting payments.", "reading_order": 4 }, { "id": "p98.18.6", "order": 30, "type": "list_item", "bbox": { "l": 87.6, "t": 130.33500000000004, "r": 333.12, "b": 116.16 }, "text": "Release hold from student or grantor accounts.", "reading_order": 5 }, { "id": "p98.18.7", "order": 31, "type": "list_item", "bbox": { "l": 86.88, "t": 115.08500000000004, "r": 472.56, "b": 100.8 }, "text": "Notify student that restitution has been received and hold has been released.", "marker": "•", "reading_order": 6 } ], "reading_order": 17 }, { "id": "p98.19", "order": 32, "type": "footer", "bbox": { "l": 501.6, "t": 61.44, "r": 541.2, "b": 49.2 }, "text": "Page 98", "attrs": { "block_label": "number" }, "reading_order": 18 } ] }, { "document_id": 16417, "page": 99, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 2, "counts_by_type": { "footer": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p99.1", "order": 1, "type": "text", "bbox": { "l": 69.12, "t": 755.52, "r": 282.96, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "reading_order": 0 }, { "id": "p99.2", "order": 2, "type": "footer", "bbox": { "l": 501.12, "t": 61.68, "r": 541.44, "b": 49.2 }, "text": "Page 99", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 16417, "page": 100, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 16, "counts_by_type": { "footer": 1, "header": 1, "heading": 4, "list": 1, "list_item": 2, "text": 7 }, "build_ms": 5, "items": [ { "id": "p100.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 755.04, "r": 282, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p100.2", "order": 2, "type": "heading", "bbox": { "l": 70.32, "t": 713.04, "r": 156.24, "b": 697.2 }, "text": "Purchasing", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p100.3", "order": 3, "type": "text", "bbox": { "l": 68.64, "t": 693.12, "r": 536.16, "b": 622.32 }, "text": "A purchasing system is in place to help ensure that purchases of goods and services are properly approved and obtained at the best value with a fair and open opportunity for vendors for university business. The Purchasing Department provides procurement services in a timely, legal, ethical, and professional manner to the research, academic and administrative departments in support of the University's mission and goals, at the best value to the University.", "reading_order": 2 }, { "id": "p100.4", "order": 4, "type": "heading", "bbox": { "l": 70.08, "t": 612.96, "r": 108.24, "b": 598.56 }, "text": "Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p100.5", "order": 5, "type": "text", "bbox": { "l": 68.88, "t": 589.92, "r": 527.28, "b": 533.04 }, "text": "Purchasing is the central authority for the University and is responsible for management and oversight of the purchasing process. The University adheres to Kentucky's Model Procurement Code and all applicable Kentucky State University policies, administrative regulations, and state and federal policies.", "reading_order": 4 }, { "id": "p100.6", "order": 6, "type": "text", "bbox": { "l": 68.64, "t": 523.92, "r": 540.96, "b": 480.96 }, "text": "All purchases are made from board-approved budgets. Purchases that exceed $40K may require a formal bid process unless they can be purchased from an existing government contract. Purchases that exceed $250K shall require additional board and legislative approval.", "reading_order": 5 }, { "id": "p100.7", "order": 7, "type": "text", "bbox": { "l": 68.64, "t": 472.56, "r": 540.24, "b": 429.84 }, "text": "All written supplier forms of agreement for the purchase of goods and services, such as quotations, proposals, contracts, terms, and conditions require vetting by Purchasing and, in certain cases, by General Counsel, to protect the best interests of the University.", "reading_order": 6 }, { "id": "p100.8", "order": 8, "type": "text", "bbox": { "l": 68.64, "t": 420.96, "r": 533.28, "b": 334.56 }, "text": "In general, the University does not enter into purchasing contracts with entities in which students, faculty, staff, or members of their immediate families have an interest. Rare exceptions may be allowed conditioned upon the other parties' compliance with all contracting requirements, including evidence of appropriate business insurance and licensing, and acceptance of the standard University contract terms. These transactions are subject to the university's Conflict of Interest Policy governing the conduct of staff relative to business relationships.", "reading_order": 7 }, { "id": "p100.9", "order": 9, "type": "text", "bbox": { "l": 68.88, "t": 326.16, "r": 536.16, "b": 283.92 }, "text": "Purchases will be reviewed for allowability of costs in accordance with Subpart E – Cost Principles of Title 2 CFR 200 and the terms and conditions of the Federal award prior to authorization and payment.", "reading_order": 8 }, { "id": "p100.10", "order": 10, "type": "text", "bbox": { "l": 68.88, "t": 274.56, "r": 526.56, "b": 231.6 }, "text": "Any employee who commits the University to expenditures without proper authorization may be held personally liable for the expenditure and may be subject to disciplinary measures up to and including termination of employment, and criminal and civil penalties.", "reading_order": 9 }, { "id": "p100.11", "order": 11, "type": "heading", "bbox": { "l": 70.32, "t": 199.92, "r": 138, "b": 186.24 }, "text": "Procedures", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p100.12", "order": 12, "type": "heading", "bbox": { "l": 70.08, "t": 160.8, "r": 182.16, "b": 147.6 }, "text": "Purchasing Authority", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 11 }, { "id": "p100.13", "order": 13, "type": "list", "bbox": { "l": 86.64, "t": 145.85500000000002, "r": 534.72, "b": 87.36 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p100.13.1", "order": 14, "type": "list_item", "bbox": { "l": 86.88, "t": 145.85500000000002, "r": 497.04, "b": 117.6 }, "text": "Directors or Deans may approve purchases of up to $1,000 from board-approved operating and capital budgets.", "marker": "•", "reading_order": 0 }, { "id": "p100.13.2", "order": 15, "type": "list_item", "bbox": { "l": 86.64, "t": 116.32500000000005, "r": 534.72, "b": 87.36 }, "text": "VPs/Provost and Grant Principal Investigators (PI) may approve purchases up to $5,000 from board- or grant-approved operating and capital budgets.", "marker": "-", "reading_order": 1 } ], "reading_order": 12 }, { "id": "p100.14", "order": 16, "type": "footer", "bbox": { "l": 495.6, "t": 61.68, "r": 541.2, "b": 49.2 }, "text": "Page 100", "attrs": { "block_label": "number" }, "reading_order": 13 } ] }, { "document_id": 16417, "page": 101, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 30, "counts_by_type": { "footer": 1, "header": 1, "heading": 7, "list": 4, "list_item": 16, "text": 1 }, "build_ms": 3, "items": [ { "id": "p101.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 755.04, "r": 282.24, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p101.2", "order": 2, "type": "list", "bbox": { "l": 86.4, "t": 715.525, "r": 541.68, "b": 508.32 }, "text": "", "attrs": { "item_count": 6 }, "children": [ { "id": "p101.2.1", "order": 3, "type": "list_item", "bbox": { "l": 86.88, "t": 715.525, "r": 525.12, "b": 672 }, "text": "President and CPE must approve all purchases greater than $5,000. (Small purchasing authority granted to the University under the Kentucky Model Procurement Code, KRS 45A.100 is $40K. Authority limits are lower due to heightened CPE oversight.)", "marker": "•", "reading_order": 0 }, { "id": "p101.2.2", "order": 4, "type": "list_item", "bbox": { "l": 86.64, "t": 671.255, "r": 521.52, "b": 642.24 }, "text": "If not already included in the board-approved capital or operating budget, the university must inform the board of any purchase more than $200K from any funding source.", "marker": "-", "reading_order": 1 }, { "id": "p101.2.3", "order": 5, "type": "list_item", "bbox": { "l": 87.12, "t": 641.505, "r": 524.64, "b": 612.96 }, "text": "Purchases over $200K not included in the state budget bill require special legislative approval.", "marker": "•", "reading_order": 2 }, { "id": "p101.2.4", "order": 6, "type": "list_item", "bbox": { "l": 86.4, "t": 611.755, "r": 528.48, "b": 583.2 }, "text": "All purchases of fixed assets must be approved in the capital budget; if not included in the approved capital budget, the President must approve.", "reading_order": 3 }, { "id": "p101.2.5", "order": 7, "type": "list_item", "bbox": { "l": 86.64, "t": 582.225, "r": 528, "b": 553.92 }, "text": "All construction projects must follow capital planning procedures (see Capital Planning section).", "reading_order": 4 }, { "id": "p101.2.6", "order": 8, "type": "list_item", "bbox": { "l": 86.88, "t": 552.475, "r": 541.68, "b": 508.32 }, "text": "All personal services contracts (PSC), memoranda of agreement (MOA), memoranda of understanding (MOU), or leases must follow the Contract Management Policy (see Contracts, Consulting Agreements, Leases section).", "marker": "-", "reading_order": 5 } ], "reading_order": 1 }, { "id": "p101.3", "order": 9, "type": "text", "bbox": { "l": 68.4, "t": 499.2, "r": 532.08, "b": 442.32 }, "text": "Purchasing authority may be delegated to a subordinate or lateral position only when explicitly documented in writing by the original authorized position including the name and position of both the delegee and delegator and an expiration date of authorization, if any. Supervisory positions may assume authorization of a subordinate's purchasing authority without delegation.", "reading_order": 2 }, { "id": "p101.4", "order": 10, "type": "heading", "bbox": { "l": 69.84, "t": 410.88, "r": 287.76, "b": 397.68 }, "text": "Purchasing Approval Queue Maintenance", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p101.5", "order": 11, "type": "heading", "bbox": { "l": 70.08, "t": 395.04, "r": 194.88, "b": 381.84 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p101.6", "order": 12, "type": "list_item", "bbox": { "l": 86.64, "t": 373.435, "r": 163.68, "b": 358.56 }, "text": "Purchasing", "marker": "•", "reading_order": 5 }, { "id": "p101.7", "order": 13, "type": "heading", "bbox": { "l": 69.84, "t": 349.68, "r": 240.48, "b": 336.48 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p101.8", "order": 14, "type": "list", "bbox": { "l": 108.05, "t": 326.929, "r": 317.181, "b": 298.248 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p101.8.1", "order": 15, "type": "list_item", "bbox": { "l": 108.05, "t": 326.929, "r": 272.074, "b": 313.498 }, "text": "Banner – Purchasing security class", "reading_order": 0 }, { "id": "p101.8.2", "order": 16, "type": "list_item", "bbox": { "l": 108.05, "t": 311.679, "r": 317.181, "b": 298.248 }, "text": "Signature delegation of purchasing authority", "reading_order": 1 } ], "reading_order": 7 }, { "id": "p101.9", "order": 17, "type": "heading", "bbox": { "l": 69.6, "t": 288.24, "r": 184.8, "b": 275.52 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p101.10", "order": 18, "type": "list", "bbox": { "l": 108.05, "t": 265.909, "r": 535.076, "b": 221.97799999999995 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p101.10.1", "order": 19, "type": "list_item", "bbox": { "l": 108.05, "t": 265.909, "r": 535.076, "b": 252.47799999999995 }, "text": "One-time initial setup of approval queues when organizational/approval structure changes", "reading_order": 0 }, { "id": "p101.10.2", "order": 20, "type": "list_item", "bbox": { "l": 108.05, "t": 250.659, "r": 397.945, "b": 237.22799999999995 }, "text": "As needed for personnel changes to add or remove approvers", "reading_order": 1 }, { "id": "p101.10.3", "order": 21, "type": "list_item", "bbox": { "l": 108.05, "t": 235.409, "r": 311.58, "b": 221.97799999999995 }, "text": "Annual review for maintenance, timing TBD", "marker": "•", "reading_order": 2 } ], "reading_order": 9 }, { "id": "p101.11", "order": 22, "type": "heading", "bbox": { "l": 69.84, "t": 212.16, "r": 105.84, "b": 199.68 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p101.12", "order": 23, "type": "list_item", "bbox": { "l": 87.12, "t": 190.60500000000002, "r": 536.64, "b": 147.84 }, "text": "Create a Purchase Requisition approval queue approvals the highest approval authority – President and CPE, any purchase greater than or equal to $5,000 from any funding source.", "marker": "-", "reading_order": 11 }, { "id": "p101.13", "order": 24, "type": "heading", "bbox": { "l": 123.6, "t": 145.44, "r": 344.88, "b": 132.96 }, "text": "FTMAPPQ Approval Queue Maintenance", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 12 }, { "id": "p101.14", "order": 25, "type": "list", "bbox": { "l": 159.36, "t": 131.41899999999998, "r": 377.76, "b": 90.26999999999998 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p101.14.1", "order": 26, "type": "list_item", "bbox": { "l": 159.36, "t": 131.41899999999998, "r": 350.64, "b": 118.56 }, "text": "Queue ID: PRES (limit 4-characters)", "reading_order": 0 }, { "id": "p101.14.2", "order": 27, "type": "list_item", "bbox": { "l": 159.6, "t": 116.91899999999998, "r": 377.76, "b": 103.68 }, "text": "Queue Description: Presidential approval", "reading_order": 1 }, { "id": "p101.14.3", "order": 28, "type": "list_item", "bbox": { "l": 160.08, "t": 102.41399999999999, "r": 281.04, "b": 90.26999999999998 }, "text": "Next Queue: ", "reading_order": 2 } ], "reading_order": 13 }, { "id": "p101.15", "order": 29, "type": "heading", "bbox": { "l": 160.32, "t": 87.12, "r": 243.12, "b": 75.84 }, "text": "Queue Limit:", "level": 3, "reading_order": 14 }, { "id": "p101.16", "order": 30, "type": "footer", "bbox": { "l": 495.84, "t": 61.68, "r": 540, "b": 49.44 }, "text": "Page 101", "attrs": { "block_label": "number" }, "reading_order": 15 } ] }, { "document_id": 16417, "page": 102, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 46, "counts_by_type": { 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685.029, "r": 341.126, "b": 671.598 }, "text": "Termination Date: ", "marker": "•", "reading_order": 1 } ], "reading_order": 2 }, { "id": "p102.4", "order": 6, "type": "heading", "bbox": { "l": 195.84, "t": 668.4, "r": 246.24, "b": 657.12 }, "text": "Level:", "level": 3, "reading_order": 3 }, { "id": "p102.5", "order": 7, "type": "list", "bbox": { "l": 231.12, "t": 654.24, "r": 540.96, "b": 570 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p102.5.1", "order": 8, "type": "list_item", "bbox": { "l": 231.12, "t": 654.24, "r": 535.92, "b": 627.6 }, "text": "1 – User ID for CFO, Name, Approval Limit $0, serves as pre-review for President", "marker": "○", "children": [ { "id": "p102.5.1.1", "order": 9, "type": "form_field", "bbox": { "l": 231.12, "t": 654.24, "r": 243.12, "b": 642.24 }, "text": "", "attrs": { "field_kind": "radio", "label": "1 – User ID for CFO, Name, Approval Limit $0, serves as pre-review for President", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p102.5.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p102.5.2", "order": 10, "type": "list_item", "bbox": { "l": 231.6, "t": 625.68, "r": 490.08, "b": 612.96 }, "text": "2 – User ID for President, Name, Approval Limit $0", "marker": "○", "children": [ { "id": "p102.5.2.1", "order": 11, "type": "form_field", "bbox": { "l": 231.6, "t": 625.68, "r": 243.6, "b": 613.68 }, "text": "", "attrs": { "field_kind": "radio", "label": "2 – User ID for President, Name, Approval Limit $0", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p102.5.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p102.5.3", "order": 12, "type": "list_item", "bbox": { "l": 231.36, "t": 611.52, "r": 540.96, "b": 570 }, "text": "O 3 – CPE designee $999,999,999.99, this approver should only approve after the CPE approval document has been received.", "reading_order": 2 } ], "reading_order": 4 }, { "id": "p102.6", "order": 13, "type": "list", "bbox": { "l": 86.88, "t": 568.225, "r": 523.44, "b": 496.08 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p102.6.1", "order": 14, "type": "list_item", "bbox": { "l": 195.36, "t": 568.225, "r": 347.04, "b": 554.4 }, "text": "Next Change Date: ", "reading_order": 0 }, { "id": "p102.6.2", "order": 15, "type": "list_item", "bbox": { "l": 86.88, "t": 553.225, "r": 523.44, "b": 496.08 }, "text": "Create Purchase Requisition approval queues for the next highest approval authority - VP/Provost, any purchase less than $5,000 from non-grant funded sources. 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"l": 288.13, "t": 124.84900000000005, "r": 442.736, "b": 111.418 }, "text": "1 – Department Director $999.99", "reading_order": 0 }, { "id": "p102.19.2", "order": 43, "type": "list_item", "bbox": { "l": 288.13, "t": 110.35900000000004, "r": 370.699, "b": 96.928 }, "text": "2 – Purchasing $0", "reading_order": 1 }, { "id": "p102.19.3", "order": 44, "type": "list_item", "bbox": { "l": 252.1, "t": 95.85400000000004, "r": 381.141, "b": 82.423 }, "text": "Next Change Date: ", "marker": "○", "children": [ { "id": "p102.19.3.1", "order": 45, "type": "form_field", "bbox": { "l": 252.1, "t": 95.85, "r": 264.1, "b": 83.85 }, "text": "", "attrs": { "field_kind": "radio", "label": "Next Change Date: ", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p102.19.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 } ], "reading_order": 18 }, { "id": "p102.20", "order": 46, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, 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"id": "p103.6.2", "order": 13, "type": "list_item", "bbox": { "l": 252.1, "t": 595.999, "r": 377.126, "b": 582.568 }, "text": "Termination Date: ", "reading_order": 1 } ], "reading_order": 5 }, { "id": "p103.7", "order": 14, "type": "heading", "bbox": { "l": 232.32, "t": 579.84, "r": 282, "b": 569.28 }, "text": "○ Level:", "children": [ { "id": "p103.7.1", "order": 15, "type": "form_field", "bbox": { "l": 232.32, "t": 579.84, "r": 242.88, "b": 569.28 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Level:", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p103.7", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "level": 3, "reading_order": 6 }, { "id": "p103.8", "order": 16, "type": "list", "bbox": { "l": 288.13, "t": 566.999, "r": 463.924, "b": 524.578 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p103.8.1", "order": 17, "type": "list_item", "bbox": { "l": 288.13, "t": 566.999, "r": 394.692, "b": 553.568 }, "text": "1 – Grant PI, $4,999.99", "marker": "■", "children": [ { "id": "p103.8.1.1", "order": 18, "type": "form_field", "bbox": { "l": 288.13, "t": 567, "r": 300.13, "b": 555 }, "text": "", "attrs": { "field_kind": "checkbox", "label": "1 – Grant PI, $4,999.99", "checked": true, "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p103.8.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p103.8.2", "order": 19, "type": "list_item", "bbox": { "l": 288.13, "t": 552.499, "r": 463.924, "b": 539.068 }, "text": "2 – Grant Accountant/Compliance $0", "reading_order": 1 }, { "id": "p103.8.3", "order": 20, "type": "list_item", "bbox": { "l": 288.13, "t": 538.009, "r": 370.699, "b": 524.578 }, "text": "3 – Purchasing $0", "reading_order": 2 } ], "reading_order": 7 }, { "id": "p103.9", "order": 21, "type": "list", "bbox": { "l": 87.12, "t": 523.4549999999999, "r": 528.96, "b": 246.96 }, "text": "", "attrs": { "item_count": 13 }, "children": [ { "id": "p103.9.1", "order": 22, "type": "list_item", "bbox": { "l": 87.12, "t": 523.4549999999999, "r": 235.2, "b": 509.76 }, "text": "Maintain approval queues.", "reading_order": 0 }, { "id": "p103.9.2", "order": 23, "type": "list_item", "bbox": { "l": 124.08, "t": 506.88, "r": 272.16, "b": 494.88 }, "text": "New staff or staff changes:", "marker": "○", "children": [ { "id": "p103.9.2.1", "order": 24, "type": "form_field", "bbox": { "l": 124.08, "t": 506.88, "r": 136.08, "b": 494.88 }, "text": "", "attrs": { "field_kind": "radio", "label": "New staff or staff changes:", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p103.9.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p103.9.3", "order": 25, "type": "list_item", "bbox": { "l": 161.28, "t": 493.289, "r": 517.2, "b": 452.16 }, "text": "Obtain notification from HR of new hires, terminations, and position changes for anyone in approval queues (this should be part of the onboarding or exit procedures that assign and revoke system accesses)", "marker": "■", "reading_order": 2 }, { "id": "p103.9.4", "order": 26, "type": "list_item", "bbox": { "l": 159.36, "t": 449.789, "r": 502.8, "b": 436.8 }, "text": "Obtain documentation of approved purchasing authority delegation.", "reading_order": 3 }, { "id": "p103.9.5", "order": 27, "type": "list_item", "bbox": { "l": 159.36, "t": 435.269, "r": 528.96, "b": 408 }, "text": "Run reports to determine all the queues which contain the approver being replaced, removed, or delegated.", "reading_order": 4 }, { "id": "p103.9.6", "order": 28, "type": "list_item", "bbox": { "l": 195.36, "t": 406.685, "r": 283.92, "b": 393.254 }, "text": "Banner report", "reading_order": 5 }, { "id": "p103.9.7", "order": 29, "type": "list_item", "bbox": { "l": 159.36, "t": 391.019, "r": 469.2, "b": 377.76 }, "text": "Replace, terminate, or add approvers in all identified queues.", "reading_order": 6 }, { "id": "p103.9.8", "order": 30, "type": "list_item", "bbox": { "l": 195.84, "t": 376.935, "r": 264.72, "b": 363.36 }, "text": "FTMAPPQ", "marker": "•", "reading_order": 7 }, { "id": "p103.9.9", "order": 31, "type": "list_item", "bbox": { "l": 124.08, "t": 360, "r": 298.32, "b": 348.48 }, "text": "New fund or organization codes:", "marker": "○", "children": [ { "id": "p103.9.9.1", "order": 32, "type": "form_field", "bbox": { "l": 124.08, "t": 360, "r": 135.6, "b": 348.48 }, "text": "", "attrs": { "field_kind": "radio", "label": "New fund or organization codes:", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p103.9.9", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 8 }, { "id": "p103.9.10", "order": 33, "type": "list_item", "bbox": { "l": 159.84, "t": 346.739, "r": 520.08, "b": 320.64 }, "text": "Obtain notification from Controller or Grant Accountant of new FUND or ORG codes.", "marker": "■", "reading_order": 9 }, { "id": "p103.9.11", "order": 34, "type": "list_item", "bbox": { "l": 159.6, "t": 317.739, "r": 509.52, "b": 291.12 }, "text": "Determine whether new FUND or ORG will slot into existing ranges for current approval queue structure.", "marker": "■", "reading_order": 10 }, { "id": "p103.9.12", "order": 35, "type": "list_item", "bbox": { "l": 160.08, "t": 288.969, "r": 377.28, "b": 276 }, "text": "Create new approval queue, if necessary.", "reading_order": 11 }, { "id": "p103.9.13", "order": 36, "type": "list_item", "bbox": { "l": 87.6, "t": 274.885, "r": 518.4, "b": 246.96 }, "text": "Annually review approval queues to maintain as needed to update for any changes that were not communicated to Purchasing during the year.", "reading_order": 12 } ], "reading_order": 8 }, { "id": "p103.10", "order": 37, "type": "text", "bbox": { "l": 124.56, "t": 243.84, "r": 306.96, "b": 231.36 }, "text": "o Banner report of approval queues.", "reading_order": 9 }, { "id": "p103.11", "order": 38, "type": "text", "bbox": { "l": 69.6, "t": 221.76, "r": 181.92, "b": 209.28 }, "text": "Vendor Maintenance", "reading_order": 10 }, { "id": "p103.12", "order": 39, "type": "heading", "bbox": { "l": 69.84, "t": 206.16, "r": 194.4, "b": 192.96 }, "text": "Responsible position(s):", "level": 3, "reading_order": 11 }, { "id": "p103.13", "order": 40, "type": "list_item", "bbox": { "l": 87.12, "t": 184.35500000000002, "r": 163.44, "b": 169.92 }, "text": "Purchasing", "marker": "•", "reading_order": 12 }, { "id": "p103.14", "order": 41, "type": "heading", "bbox": { "l": 69.84, "t": 160.32, "r": 240.24, "b": 147.84 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 13 }, { "id": "p103.15", "order": 42, "type": "list", "bbox": { "l": 86.88, "t": 138.60500000000002, "r": 534.72, "b": 79.68 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p103.15.1", "order": 43, "type": "list_item", "bbox": { "l": 86.88, "t": 138.60500000000002, "r": 534.72, "b": 110.16 }, "text": "Banner – security class for vendor maintenance; should be separate from access to create vendor invoices, and print checks", "reading_order": 0 }, { "id": "p103.15.2", "order": 44, "type": "list_item", "bbox": { "l": 87.6, "t": 108.83000000000004, "r": 231.12, "b": 95.04 }, "text": "Vendor Registration Form", "reading_order": 1 }, { "id": "p103.15.3", "order": 45, "type": "list_item", "bbox": { "l": 87.36, "t": 93.58000000000004, "r": 175.2, "b": 79.68 }, "text": "IRS Form W-9", "marker": "•", "reading_order": 2 } ], "reading_order": 14 }, { "id": "p103.16", "order": 46, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 541.2, "b": 49.44 }, "text": "Page 103", "attrs": { "block_label": "number" }, "reading_order": 15 } ] }, { "document_id": 16417, "page": 104, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 47, "counts_by_type": { "footer": 1, "form_field": 9, "header": 1, "heading": 2, "link": 3, "list": 2, "list_item": 25, "text": 4 }, "build_ms": 6, "items": [ { "id": "p104.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 755.04, "r": 281.76, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p104.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 714.72, "r": 185.04, "b": 701.52 }, "text": "Frequency and timing:", "level": 3, "reading_order": 1 }, { "id": "p104.3", "order": 3, "type": "list_item", "bbox": { "l": 87.36, "t": 693.025, "r": 187.92, "b": 678.96 }, "text": "Daily, as needed", "reading_order": 2 }, { "id": "p104.4", "order": 4, "type": "heading", "bbox": { "l": 69.84, "t": 668.88, "r": 105.84, "b": 656.16 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p104.5", "order": 5, "type": "text", "bbox": { "l": 69.12, "t": 646.56, "r": 535.2, "b": 589.44 }, "text": "A Vendor requests to be added to the master vendor list by submitting a Vendor Registration Form and W-9 Request for Taxpayer Identification Number to Purchasing. Links to the forms are posted on the Purchasing website. A requester may identify a vendor they want to use that is not already in Banner and ask the vendor to submit the required forms.", "reading_order": 4 }, { "id": "p104.6", "order": 6, "type": "list_item", "bbox": { "l": 87.12, "t": 581.225, "r": 517.2, "b": 553.2 }, "text": "Validate all new vendors (construction vendors for capital projects are validated by the state FAC/DECA).", "reading_order": 5 }, { "id": "p104.7", "order": 7, "type": "text", "bbox": { "l": 123.84, "t": 550.32, "r": 464.16, "b": 537.84 }, "text": "Perform Taxpayer Identification Number (TIN) Matching with the IRS", "reading_order": 6 }, { "id": "p104.8", "order": 8, "type": "list", "bbox": { "l": 158.88, "t": 536.559, "r": 540, "b": 215.76 }, "text": "", "attrs": { "item_count": 20 }, "children": [ { "id": "p104.8.1", "order": 9, "type": "list_item", "bbox": { "l": 158.88, "t": 536.559, "r": 435.84, "b": 523.68 }, "text": "Log into e-Services | Internal Revenue Service (irs.gov)", "children": [ { "id": "p104.8.1.1", "order": 10, "type": "link", "bbox": { "l": 217.43, "t": 537.35, "r": 436.26, "b": 522.86 }, "text": "e-Services | Internal Revenue Service (irs.gov)", "attrs": { "uri": "https://www.irs.gov/e-services", "action_type": "/URI" }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p104.8.2", "order": 11, "type": "list_item", "bbox": { "l": 159.6, "t": 522.039, "r": 313.68, "b": 509.04 }, "text": "Select Access TIN Matching", "reading_order": 1 }, { "id": "p104.8.3", "order": 12, "type": "list_item", "bbox": { "l": 159.84, "t": 507.539, "r": 296.4, "b": 495.36 }, "text": "Select your organization", "reading_order": 2 }, { "id": "p104.8.4", "order": 13, "type": "list_item", "bbox": { "l": 159.84, "t": 493.289, "r": 313.68, "b": 480.96 }, "text": "Accept Terms of Agreement", "reading_order": 3 }, { "id": "p104.8.5", "order": 14, "type": "list_item", "bbox": { "l": 159.84, "t": 478.789, "r": 318.72, "b": 466.56 }, "text": "Begin Interactive TIN Session", "reading_order": 4 }, { "id": "p104.8.6", "order": 15, "type": "list_item", "bbox": { "l": 195.36, "t": 464.705, "r": 400.56, "b": 450.72 }, "text": "Select TIN Type: SSN, EIN, or Unknown", "marker": "•", "reading_order": 5 }, { "id": "p104.8.7", "order": 16, "type": "list_item", "bbox": { "l": 195.6, "t": 449.435, "r": 297.12, "b": 436.004 }, "text": "Enter SSN or EIN", "marker": "•", "reading_order": 6 }, { "id": "p104.8.8", "order": 17, "type": "list_item", "bbox": { "l": 195.6, "t": 434.185, "r": 384.96, "b": 420.754 }, "text": "Enter Last Name or Business Name", "reading_order": 7 }, { "id": "p104.8.9", "order": 18, "type": "list_item", "bbox": { "l": 195.6, "t": 418.935, "r": 468, "b": 404.88 }, "text": "Add – you can match multiple vendors in one session", "marker": "•", "reading_order": 8 }, { "id": "p104.8.10", "order": 19, "type": "list_item", "bbox": { "l": 195.84, "t": 403.685, "r": 252.72, "b": 390.24 }, "text": "Submit", "marker": "•", "reading_order": 9 }, { "id": "p104.8.11", "order": 20, "type": "list_item", "bbox": { "l": 195.12, "t": 388.435, "r": 540, "b": 360.48 }, "text": "Interactive results to validate matching should be 0, 6, 7, or 8. If not, contact vendor for corrected information.", "marker": "-", "reading_order": 10 }, { "id": "p104.8.12", "order": 21, "type": "list_item", "bbox": { "l": 231.12, "t": 357.36, "r": 514.8, "b": 345.6 }, "text": "0 = TIN and Name combination matches IRS records.", "marker": "○", "children": [ { "id": "p104.8.12.1", "order": 22, "type": "form_field", "bbox": { "l": 231.12, "t": 357.36, "r": 242.88, "b": 345.6 }, "text": "", "attrs": { "field_kind": "radio", "label": "0 = TIN and Name combination matches IRS records.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p104.8.12", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 11 }, { "id": "p104.8.13", "order": 23, "type": "list_item", "bbox": { "l": 231.84, "t": 343.2, "r": 471.12, "b": 330.96 }, "text": "1 = TIN was missing or TIN not 9-digit numeric.", "marker": "○", "children": [ { "id": "p104.8.13.1", "order": 24, "type": "form_field", "bbox": { "l": 231.84, "t": 343.2, "r": 243.84, "b": 331.2 }, "text": "", "attrs": { "field_kind": "radio", "label": "1 = TIN was missing or TIN not 9-digit numeric.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p104.8.13", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 12 }, { "id": "p104.8.14", "order": 25, "type": "list_item", "bbox": { "l": 231.6, "t": 328.32, "r": 434.4, "b": 316.56 }, "text": "2 = TIN entered is not currently issued.", "marker": "○", "children": [ { "id": "p104.8.14.1", "order": 26, "type": "form_field", "bbox": { "l": 231.6, "t": 328.32, "r": 243.36, "b": 316.56 }, "text": "", "attrs": { "field_kind": "radio", "label": "2 = TIN entered is not currently issued.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p104.8.14", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 13 }, { "id": "p104.8.15", "order": 27, "type": "list_item", "bbox": { "l": 231.84, "t": 313.92, "r": 534.72, "b": 301.92 }, "text": "3 = TIN and Name combination does not match IRS records.", "marker": "○", "children": [ { "id": "p104.8.15.1", "order": 28, "type": "form_field", "bbox": { "l": 231.84, "t": 313.92, "r": 243.84, "b": 301.92 }, "text": "", "attrs": { "field_kind": "radio", "label": "3 = TIN and Name combination does not match IRS records.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p104.8.15", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 14 }, { "id": "p104.8.16", "order": 29, "type": "list_item", "bbox": { "l": 231.84, "t": 299.52, "r": 407.28, "b": 287.28 }, "text": "4 = Invalid TIN Matching request.", "marker": "○", "children": [ { "id": "p104.8.16.1", "order": 30, "type": "form_field", "bbox": { "l": 231.84, "t": 299.52, "r": 243.84, "b": 287.52 }, "text": "", "attrs": { "field_kind": "radio", "label": "4 = Invalid TIN Matching request.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p104.8.16", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 15 }, { "id": "p104.8.17", "order": 31, "type": "list_item", "bbox": { "l": 232.08, "t": 285.12, "r": 420.48, "b": 273.36 }, "text": "5 = Duplicate TIN Matching request.", "marker": "○", "children": [ { "id": "p104.8.17.1", "order": 32, "type": "form_field", "bbox": { "l": 232.08, "t": 285.12, "r": 243.84, "b": 273.36 }, "text": "", "attrs": { "field_kind": "radio", "label": "5 = Duplicate TIN Matching request.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p104.8.17", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 16 }, { "id": "p104.8.18", "order": 33, "type": "list_item", "bbox": { "l": 231.84, "t": 270.96, "r": 536.64, "b": 258.72 }, "text": "6 = TIN and Name combination matches IRS SSN records.", "marker": "○", "children": [ { "id": "p104.8.18.1", "order": 34, "type": "form_field", "bbox": { "l": 231.84, "t": 270.96, "r": 243.84, "b": 258.96 }, "text": "", "attrs": { "field_kind": "radio", "label": "6 = TIN and Name combination matches IRS SSN records.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p104.8.18", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 17 }, { "id": "p104.8.19", "order": 35, "type": "list_item", "bbox": { "l": 231.84, "t": 256.32, "r": 534.24, "b": 244.56 }, "text": "7 = TIN and Name combination matches IRS EIN records.", "marker": "○", "children": [ { "id": "p104.8.19.1", "order": 36, "type": "form_field", "bbox": { "l": 231.84, "t": 256.32, "r": 243.6, "b": 244.56 }, "text": "", "attrs": { "field_kind": "radio", "label": "7 = TIN and Name combination matches IRS EIN records.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p104.8.19", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 18 }, { "id": "p104.8.20", "order": 37, "type": "list_item", "bbox": { "l": 231.84, "t": 242.16, "r": 534.48, "b": 215.76 }, "text": "8 = TIN and Name combination matches IRS SSN and EIN records.", "marker": "○", "children": [ { "id": "p104.8.20.1", "order": 38, "type": "form_field", "bbox": { "l": 231.84, "t": 242.16, "r": 243.84, "b": 230.16 }, "text": "", "attrs": { "field_kind": "radio", "label": "8 = TIN and Name combination matches IRS SSN and EIN records.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p104.8.20", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 19 } ], "reading_order": 7 }, { "id": "p104.9", "order": 39, "type": "text", "bbox": { "l": 123.6, "t": 212.64, "r": 532.56, "b": 172.56 }, "text": "Perform a Business Search on the Kentucky Secretary of State (KY SOS) to determine whether a business is in good standing. This process is not required for individuals.", "reading_order": 8 }, { "id": "p104.10", "order": 40, "type": "text", "bbox": { "l": 159.84, "t": 169.44, "r": 539.04, "b": 143.04 }, "text": "Go to Kentucky Secretary of State Business Entity Search website Kentucky:\n Secretary of State - Online Services", "children": [ { "id": "p104.10.1", "order": 41, "type": "link", "bbox": { "l": 487.97, "t": 170.7, "r": 542.25, "b": 156.21 }, "text": "Kentucky:", "attrs": { "uri": "https://web.sos.ky.gov/bussearchnprofile/search.aspx", "action_type": "/URI" }, "reading_order": 0 }, { "id": "p104.10.2", "order": 42, "type": "link", "bbox": { "l": 69.75, "t": 156.21, "r": 348.53, "b": 141.72 }, "text": "Secretary of State - Online Services", "attrs": { "uri": "https://web.sos.ky.gov/bussearchnprofile/search.aspx", "action_type": "/URI" }, "reading_order": 1 } ], "reading_order": 9 }, { "id": "p104.11", "order": 43, "type": "list", "bbox": { "l": 87.12, "t": 140.93899999999996, "r": 532.56, "b": 84 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p104.11.1", "order": 44, "type": "list_item", "bbox": { "l": 160.08, "t": 140.93899999999996, "r": 337.2, "b": 128.79499999999996 }, "text": "Enter business name and Search", "reading_order": 0 }, { "id": "p104.11.2", "order": 45, "type": "list_item", "bbox": { "l": 159.6, "t": 126.40899999999999, "r": 532.56, "b": 99.36 }, "text": "Results to validate business should be Active status and Good standing. If not, contact the vendor for updated information.", "marker": "■", "reading_order": 1 }, { "id": "p104.11.3", "order": 46, "type": "list_item", "bbox": { "l": 87.12, "t": 97.83000000000004, "r": 275.28, "b": 84 }, "text": "Add new vendor records to Banner.", "marker": "•", "reading_order": 2 } ], "reading_order": 10 }, { "id": "p104.12", "order": 47, "type": "footer", "bbox": { "l": 495.84, "t": 61.68, "r": 540.96, "b": 49.44 }, "text": "Page 104", "attrs": { "block_label": "number" }, "reading_order": 11 } ] }, { "document_id": 16417, "page": 105, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 44, "counts_by_type": { "footer": 1, "form_field": 7, "header": 1, "heading": 5, "list": 5, "list_item": 24, "text": 1 }, "build_ms": 4, "items": [ { "id": "p105.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 754.56, "r": 281.76, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p105.2", "order": 2, "type": "text", "bbox": { "l": 124.08, "t": 714.72, "r": 528.48, "b": 688.8 }, "text": "GUITINH SSN/SIN/TIN History to determine whether the vendor already exists in Banner.", "reading_order": 1 }, { "id": "p105.3", "order": 3, "type": "list", "bbox": { "l": 159.12, "t": 686.109, "r": 538.56, "b": 510.72 }, "text": "", "attrs": { "item_count": 9 }, "children": [ { "id": "p105.3.1", "order": 4, "type": "list_item", "bbox": { "l": 159.84, "t": 686.109, "r": 316.56, "b": 673.68 }, "text": "Enter SSN/EIN/TIN from W-9", "reading_order": 0 }, { "id": "p105.3.2", "order": 5, "type": "list_item", "bbox": { "l": 159.12, "t": 671.5889999999999, "r": 538.56, "b": 615.12 }, "text": "If a tax ID exists in Banner, entities/persons will be listed with their Banner ID. If the name is the same, update the vendor utilizing with the next step for new vendors. If the name is different, it must be updated separately as an alias for the existing name.", "reading_order": 1 }, { "id": "p105.3.3", "order": 6, "type": "list_item", "bbox": { "l": 195.6, "t": 614.005, "r": 437.76, "b": 600.24 }, "text": "FOAIDEN Person Identification Form - Finance", "reading_order": 2 }, { "id": "p105.3.4", "order": 7, "type": "list_item", "bbox": { "l": 232.08, "t": 597.36, "r": 292.08, "b": 585.6 }, "text": "Enter ID", "marker": "○", "children": [ { "id": "p105.3.4.1", "order": 8, "type": "form_field", "bbox": { "l": 232.08, "t": 597.36, "r": 243.84, "b": 585.6 }, "text": "", "attrs": { "field_kind": "radio", "label": "Enter ID", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p105.3.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p105.3.5", "order": 9, "type": "list_item", "bbox": { "l": 232.08, "t": 582.72, "r": 398.4, "b": 571.44 }, "text": "Alternate Identification - Insert", "marker": "○", "children": [ { "id": "p105.3.5.1", "order": 10, "type": "form_field", "bbox": { "l": 232.08, "t": 582.72, "r": 243.36, "b": 571.44 }, "text": "", "attrs": { "field_kind": "radio", "label": "Alternate Identification - Insert", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p105.3.5", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 4 }, { "id": "p105.3.6", "order": 11, "type": "list_item", "bbox": { "l": 269.52, "t": 569.309, "r": 418.56, "b": 556.56 }, "text": "Name Type: select from list", "reading_order": 5 }, { "id": "p105.3.7", "order": 12, "type": "list_item", "bbox": { "l": 268.32, "t": 554.809, "r": 409.44, "b": 542.16 }, "text": "Change Type: Name or ID", "marker": "■", "children": [ { "id": "p105.3.7.1", "order": 13, "type": "form_field", "bbox": { "l": 268.32, "t": 554.81, "r": 280.32, "b": 542.81 }, "text": "", "attrs": { "field_kind": "checkbox", "label": "Change Type: Name or ID", "checked": true, "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p105.3.7", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 6 }, { "id": "p105.3.8", "order": 14, "type": "list_item", "bbox": { "l": 268.08, "t": 540.309, "r": 458.4, "b": 528 }, "text": "Update name information from W-9", "reading_order": 7 }, { "id": "p105.3.9", "order": 15, "type": "list_item", "bbox": { "l": 195.84, "t": 526.2049999999999, "r": 533.04, "b": 510.72 }, "text": "Update remaining items utilizing with the next step for new vendors", "reading_order": 8 } ], "reading_order": 2 }, { "id": "p105.4", "order": 16, "type": "heading", "bbox": { "l": 124.08, "t": 510.48, "r": 296.64, "b": 498 }, "text": "○ FTMVEND Vendor Maintenance", "attrs": { "block_label": "paragraph_title" }, "children": [ { "id": "p105.4.1", "order": 17, "type": "form_field", "bbox": { "l": 124.08, "t": 510.48, "r": 136.08, "b": 498.48 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ FTMVEND Vendor Maintenance", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p105.4", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "level": 3, "reading_order": 3 }, { "id": "p105.5", "order": 18, "type": "list", "bbox": { "l": 159.36, "t": 496.289, "r": 541.2, "b": 291.36 }, "text": "", "attrs": { "item_count": 9 }, "children": [ { "id": "p105.5.1", "order": 19, "type": "list_item", "bbox": { "l": 159.36, "t": 496.289, "r": 330, "b": 483.6 }, "text": "ID: + to generate new Banner ID", "reading_order": 0 }, { "id": "p105.5.2", "order": 20, "type": "list_item", "bbox": { "l": 159.36, "t": 481.789, "r": 481.44, "b": 454.8 }, "text": "Matching Source: Non-Person (businesses) or Person (personal contractors)", "reading_order": 1 }, { "id": "p105.5.3", "order": 21, "type": "list_item", "bbox": { "l": 159.36, "t": 452.789, "r": 470.4, "b": 440.16 }, "text": "GOAMTCH to check for potential matches in existing records", "reading_order": 2 }, { "id": "p105.5.4", "order": 22, "type": "list_item", "bbox": { "l": 195.6, "t": 438.685, "r": 528, "b": 410.88 }, "text": "Complete data entry fields: Last Name, First Name or Non-Person Name", "marker": "-", "reading_order": 3 }, { "id": "p105.5.5", "order": 23, "type": "list_item", "bbox": { "l": 196.08, "t": 408.935, "r": 324.72, "b": 395.28 }, "text": "SSN/SIN/TIN from W-9", "marker": "•", "reading_order": 4 }, { "id": "p105.5.6", "order": 24, "type": "list_item", "bbox": { "l": 195.84, "t": 393.685, "r": 368.4, "b": 379.92 }, "text": "Next Block to perform matching", "reading_order": 5 }, { "id": "p105.5.7", "order": 25, "type": "list_item", "bbox": { "l": 195.6, "t": 378.435, "r": 401.52, "b": 364.32 }, "text": "No matches found, create as new? Yes", "reading_order": 6 }, { "id": "p105.5.8", "order": 26, "type": "list_item", "bbox": { "l": 194.64, "t": 363.155, "r": 541.2, "b": 305.76 }, "text": "New ID created message - Generated ID: XXXXXXX. Identification record created. Warning - Biographical Information was created for a Non Person; Address record create failed. Telephone record not created. E-mail record not created. Additional ID not created.", "marker": "-", "reading_order": 7 }, { "id": "p105.5.9", "order": 27, "type": "list_item", "bbox": { "l": 159.6, "t": 303.989, "r": 452.16, "b": 291.36 }, "text": "Generated ID and Vendor name pulls into FTMVEND form", "marker": "■", "reading_order": 8 } ], "reading_order": 4 }, { "id": "p105.6", "order": 28, "type": "heading", "bbox": { "l": 159.84, "t": 288.72, "r": 288.96, "b": 276.48 }, "text": "Vendor Maintenance:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p105.7", "order": 29, "type": "list", "bbox": { "l": 195.12, "t": 275.635, "r": 511.2, "b": 203.28 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p105.7.1", "order": 30, "type": "list_item", "bbox": { "l": 195.84, "t": 275.635, "r": 506.4, "b": 246.96 }, "text": "Start Date: defaults to today, can backdate if needed to make vendor invoice payment date earlier than today", "reading_order": 0 }, { "id": "p105.7.2", "order": 31, "type": "list_item", "bbox": { "l": 195.12, "t": 245.885, "r": 511.2, "b": 203.28 }, "text": "Address Defaults: leave blank, this requires Purchasing and Accounts Payable to select the correct address from the list of addresses entered", "reading_order": 1 } ], "reading_order": 6 }, { "id": "p105.8", "order": 32, "type": "heading", "bbox": { "l": 196.08, "t": 199.68, "r": 280.56, "b": 187.92 }, "text": "• More Details:", "level": 3, "reading_order": 7 }, { "id": "p105.9", "order": 33, "type": "list", "bbox": { "l": 216.1, "t": 186.37900000000002, "r": 447.661, "b": 157.69799999999998 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p105.9.1", "order": 34, "type": "list_item", "bbox": { "l": 252.1, "t": 186.37900000000002, "r": 447.661, "b": 172.94799999999998 }, "text": "Discount Code: 30 Net 30 payment terms", "marker": "○", "children": [ { "id": "p105.9.1.1", "order": 35, "type": "form_field", "bbox": { "l": 252.1, "t": 186.38, "r": 264.1, "b": 174.38 }, "text": "", "attrs": { "field_kind": "radio", "label": "Discount Code: 30 Net 30 payment terms", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p105.9.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p105.9.2", "order": 36, "type": "list_item", "bbox": { "l": 216.1, "t": 171.12900000000002, "r": 266.953, "b": 157.69799999999998 }, "text": "Next Block", "reading_order": 1 } ], "reading_order": 8 }, { "id": "p105.10", "order": 37, "type": "heading", "bbox": { "l": 160.08, "t": 155.28, "r": 297.84, "b": 144 }, "text": "Additional Information:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p105.11", "order": 38, "type": "list", "bbox": { "l": 196.08, "t": 142.10500000000002, "r": 530.88, "b": 99.36 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p105.11.1", "order": 39, "type": "list_item", "bbox": { "l": 196.08, "t": 142.10500000000002, "r": 530.88, "b": 114.48 }, "text": "1099 Information – if applicable – address defaults are required for 1099 vendors", "reading_order": 0 }, { "id": "p105.11.2", "order": 40, "type": "list_item", "bbox": { "l": 232.08, "t": 111.36, "r": 355.2, "b": 99.36 }, "text": "Tax ID: SSN from W-9", "marker": "○", "children": [ { "id": "p105.11.2.1", "order": 41, "type": "form_field", "bbox": { "l": 232.08, "t": 111.36, "r": 244.08, "b": 99.36 }, "text": "", "attrs": { "field_kind": "radio", "label": "Tax ID: SSN from W-9", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p105.11.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 } ], "reading_order": 10 }, { "id": "p105.12", "order": 42, "type": "heading", "bbox": { "l": 232.08, "t": 96.48, "r": 317.76, "b": 84 }, "text": "○ Income Type:", "children": [ { "id": "p105.12.1", "order": 43, "type": "form_field", "bbox": { "l": 232.08, "t": 96.48, "r": 244.08, "b": 84.48 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Income Type:", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p105.12", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "level": 3, "reading_order": 11 }, { "id": "p105.13", "order": 44, "type": "footer", "bbox": { "l": 495.84, "t": 61.68, "r": 540.96, "b": 49.44 }, "text": "Page 105", "attrs": { "block_label": "number" }, "reading_order": 12 } ] }, { "document_id": 16417, "page": 106, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 60, "counts_by_type": { "footer": 1, "form_field": 12, "header": 1, "heading": 2, "link": 2, "list": 7, "list_item": 30, "text": 5 }, "build_ms": 6, "items": [ { "id": "p106.1", "order": 1, "type": "header", "bbox": { "l": 69.36, "t": 755.04, "r": 282.48, "b": 728.64 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p106.2", "order": 2, "type": "list", "bbox": { "l": 267.12, "t": 715.2, "r": 464.88, "b": 659.28 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p106.2.1", "order": 3, "type": "list_item", "bbox": { "l": 267.12, "t": 715.2, "r": 454.8, "b": 702 }, "text": "NC – Nonemployee Compensation", "reading_order": 0 }, { "id": "p106.2.2", "order": 4, "type": "list_item", "bbox": { "l": 267.12, "t": 700.609, "r": 464.88, "b": 687.36 }, "text": "AT – Gross Proceeds Paid to Attorney", "reading_order": 1 }, { "id": "p106.2.3", "order": 5, "type": "list_item", "bbox": { "l": 267.6, "t": 686.109, "r": 341.04, "b": 673.44 }, "text": "RE-Rents", "reading_order": 2 }, { "id": "p106.2.4", "order": 6, "type": "list_item", "bbox": { "l": 267.6, "t": 671.5889999999999, "r": 378.96, "b": 659.28 }, "text": "PR – Other Income", "reading_order": 3 } ], "reading_order": 1 }, { "id": "p106.3", "order": 7, "type": "heading", "bbox": { "l": 195.36, "t": 655.92, "r": 281.04, "b": 643.68 }, "text": "• More Details:", "level": 3, "reading_order": 2 }, { "id": "p106.4", "order": 8, "type": "list", "bbox": { "l": 252.1, "t": 642.279, "r": 525.923, "b": 541.818 }, "text": "", "attrs": { "item_count": 6 }, "children": [ { "id": "p106.4.1", "order": 9, "type": "list_item", "bbox": { "l": 252.1, "t": 642.279, "r": 471.312, "b": 628.848 }, "text": "SSN/SIN/TIN defaults from previous data entry", "marker": "○", "children": [ { "id": "p106.4.1.1", "order": 10, "type": "form_field", "bbox": { "l": 252.1, "t": 642.28, "r": 264.1, "b": 630.28 }, "text": "", "attrs": { "field_kind": "radio", "label": "SSN/SIN/TIN defaults from previous data entry", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p106.4.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p106.4.2", "order": 11, "type": "list_item", "bbox": { "l": 252.1, "t": 627.779, "r": 435.192, "b": 614.348 }, "text": "Tax Form Status: 91 – Form W-9 on File", "marker": "○", "children": [ { "id": "p106.4.2.1", "order": 12, "type": "form_field", "bbox": { "l": 252.1, "t": 627.78, "r": 264.1, "b": 615.78 }, "text": "", "attrs": { "field_kind": "radio", "label": "Tax Form Status: 91 – Form W-9 on File", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p106.4.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p106.4.3", "order": 13, "type": "list_item", "bbox": { "l": 252.1, "t": 613.279, "r": 339.517, "b": 599.848 }, "text": "Status Date: today", "marker": "○", "children": [ { "id": "p106.4.3.1", "order": 14, "type": "form_field", "bbox": { "l": 252.1, "t": 613.28, "r": 264.1, "b": 601.28 }, "text": "", "attrs": { "field_kind": "radio", "label": "Status Date: today", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p106.4.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p106.4.4", "order": 15, "type": "list_item", "bbox": { "l": 252.1, "t": 598.749, "r": 525.923, "b": 585.318 }, "text": "Carrier Type: defaults to None, select Foreign if applicable", "reading_order": 3 }, { "id": "p106.4.5", "order": 16, "type": "list_item", "bbox": { "l": 252.1, "t": 584.249, "r": 500.546, "b": 570.818 }, "text": "State Indicator: defaults to In State Vendor, check as appropriate", "reading_order": 4 }, { "id": "p106.4.6", "order": 17, "type": "list_item", "bbox": { "l": 252.1, "t": 555.249, "r": 509.775, "b": 541.818 }, "text": "Invoice Grouping: defaults to Many invoices per check, change as needed to One check per invoice", "marker": "○", "children": [ { "id": "p106.4.6.1", "order": 18, "type": "form_field", "bbox": { "l": 252.1, "t": 555.25, "r": 264.1, "b": 543.25 }, "text": "", "attrs": { "field_kind": "radio", "label": "Invoice Grouping: defaults to Many invoices per check, change as needed to One check per invoice", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p106.4.6", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 5 } ], "reading_order": 3 }, { "id": "p106.5", "order": 19, "type": "list", "bbox": { "l": 195.36, "t": 526.2049999999999, "r": 535.68, "b": 439.68 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p106.5.1", "order": 20, "type": "list_item", "bbox": { "l": 195.84, "t": 526.2049999999999, "r": 535.68, "b": 498.48 }, "text": "Vendor types: Select coding as applicable from Vendor Registration Form:", "reading_order": 0 }, { "id": "p106.5.2", "order": 21, "type": "list_item", "bbox": { "l": 231.12, "t": 495.84, "r": 397.2, "b": 483.12 }, "text": "MB – Minority owned business", "marker": "○", "children": [ { "id": "p106.5.2.1", "order": 22, "type": "form_field", "bbox": { "l": 231.12, "t": 495.84, "r": 243.12, "b": 483.84 }, "text": "", "attrs": { "field_kind": "radio", "label": "MB – Minority owned business", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p106.5.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p106.5.3", "order": 23, "type": "list_item", "bbox": { "l": 231.84, "t": 480.96, "r": 394.8, "b": 469.2 }, "text": "VB – Veteran owned business", "marker": "○", "children": [ { "id": "p106.5.3.1", "order": 24, "type": "form_field", "bbox": { "l": 231.84, "t": 480.96, "r": 243.6, "b": 469.2 }, "text": "", "attrs": { "field_kind": "radio", "label": "VB – Veteran owned business", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p106.5.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p106.5.4", "order": 25, "type": "list_item", "bbox": { "l": 231.6, "t": 466.8, "r": 397.2, "b": 454.56 }, "text": "WB – Woman owned business", "marker": "○", "children": [ { "id": "p106.5.4.1", "order": 26, "type": "form_field", "bbox": { "l": 231.6, "t": 466.8, "r": 243.6, "b": 454.8 }, "text": "", "attrs": { "field_kind": "radio", "label": "WB – Woman owned business", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p106.5.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p106.5.5", "order": 27, "type": "list_item", "bbox": { "l": 195.36, "t": 453.205, "r": 374.88, "b": 439.68 }, "text": "Address: add as many as needed", "reading_order": 4 } ], "reading_order": 4 }, { "id": "p106.6", "order": 28, "type": "list", "bbox": { "l": 230.88, "t": 436.8, "r": 515.28, "b": 390.48 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p106.6.1", "order": 29, "type": "list_item", "bbox": { "l": 231.36, "t": 436.8, "r": 469.2, "b": 424.32 }, "text": "Address Type: used for Purchasing and Billing", "reading_order": 0 }, { "id": "p106.6.2", "order": 30, "type": "list_item", "bbox": { "l": 231.6, "t": 422.64, "r": 407.28, "b": 409.92 }, "text": "Sequence: if multiple addresses", "marker": "○", "children": [ { "id": "p106.6.2.1", "order": 31, "type": "form_field", "bbox": { "l": 231.6, "t": 422.64, "r": 243.6, "b": 410.64 }, "text": "", "attrs": { "field_kind": "radio", "label": "Sequence: if multiple addresses", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p106.6.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p106.6.3", "order": 32, "type": "list_item", "bbox": { "l": 230.88, "t": 408.24, "r": 515.28, "b": 390.48 }, "text": "Source: indicate the source of the address information,", "marker": "○", "children": [ { "id": "p106.6.3.1", "order": 33, "type": "form_field", "bbox": { "l": 230.88, "t": 408.24, "r": 242.88, "b": 396.24 }, "text": "", "attrs": { "field_kind": "radio", "label": "Source: indicate the source of the address information,", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p106.6.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 } ], "reading_order": 5 }, { "id": "p106.7", "order": 34, "type": "text", "bbox": { "l": 246.24, "t": 392.88, "r": 401.04, "b": 380.64 }, "text": "especially for address changes", "reading_order": 6 }, { "id": "p106.8", "order": 35, "type": "list_item", "bbox": { "l": 195.12, "t": 379.935, "r": 362.88, "b": 366 }, "text": "Email: add as many as needed", "reading_order": 7 }, { "id": "p106.9", "order": 36, "type": "heading", "bbox": { "l": 231.84, "t": 363.12, "r": 309.36, "b": 351.12 }, "text": "○ Email Type:", "children": [ { "id": "p106.9.1", "order": 37, "type": "form_field", "bbox": { "l": 231.84, "t": 363.12, "r": 243.84, "b": 351.12 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Email Type:", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p106.9", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "level": 3, "reading_order": 8 }, { "id": "p106.10", "order": 38, "type": "list", "bbox": { "l": 288.13, "t": 350.179, "r": 525.689, "b": 322.248 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p106.10.1", "order": 39, "type": "list_item", "bbox": { "l": 288.13, "t": 350.179, "r": 407.843, "b": 336.748 }, "text": "BUS: used for purchasing", "reading_order": 0 }, { "id": "p106.10.2", "order": 40, "type": "list_item", "bbox": { "l": 288.13, "t": 335.679, "r": 525.689, "b": 322.248 }, "text": "EFT: required for vendors paid by direct deposit for payment confirmations", "reading_order": 1 } ], "reading_order": 9 }, { "id": "p106.11", "order": 41, "type": "list_item", "bbox": { "l": 86.64, "t": 306.655, "r": 410.64, "b": 292.56 }, "text": "Add direct deposit information for vendors that have provided it.", "marker": "•", "reading_order": 10 }, { "id": "p106.12", "order": 42, "type": "text", "bbox": { "l": 123.36, "t": 290.4, "r": 312, "b": 277.92 }, "text": "GXADIRD Direct Deposit Recipient", "reading_order": 11 }, { "id": "p106.13", "order": 43, "type": "list", "bbox": { "l": 158.88, "t": 276.46900000000005, "r": 538.32, "b": 175.44 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p106.13.1", "order": 44, "type": "list_item", "bbox": { "l": 158.88, "t": 276.46900000000005, "r": 463.92, "b": 263.52 }, "text": "Enter vendor ID, vendor name will display below ID number.", "reading_order": 0 }, { "id": "p106.13.2", "order": 45, "type": "list_item", "bbox": { "l": 159.12, "t": 261.96900000000005, "r": 510.96, "b": 235.44 }, "text": "Bank Routing: from Vendor Registration Form; if bank does not exist in Banner, insert a new record on:", "reading_order": 1 }, { "id": "p106.13.3", "order": 46, "type": "list_item", "bbox": { "l": 195.36, "t": 233.385, "r": 447.6, "b": 219.6 }, "text": "GXVDIRD Bank Routing Number Validation Table", "reading_order": 2 }, { "id": "p106.13.4", "order": 47, "type": "list_item", "bbox": { "l": 194.64, "t": 218.385, "r": 538.32, "b": 190.56 }, "text": "Validate the ABA Routing number on ABA Routing Number Lookup (1 of 2)", "marker": "-", "children": [ { "id": "p106.13.4.1", "order": 48, "type": "link", "bbox": { "l": 387.14, "t": 218.65, "r": 542.25, "b": 203.43 }, "text": "ABA Routing Number Lookup (1", "attrs": { "uri": "https://routingnumber.aba.com/default1.aspx", "action_type": "/URI" }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p106.13.5", "order": 49, "type": "list_item", "bbox": { "l": 231.6, "t": 187.2, "r": 323.52, "b": 175.44 }, "text": "Agree to terms", "marker": "○", "children": [ { "id": "p106.13.5.1", "order": 50, "type": "form_field", "bbox": { "l": 231.6, "t": 187.2, "r": 243.36, "b": 175.44 }, "text": "", "attrs": { "field_kind": "radio", "label": "Agree to terms", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p106.13.5", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 4 } ], "reading_order": 12 }, { "id": "p106.14", "order": 51, "type": "link", "bbox": { "l": 69.75, "t": 203.43, "r": 238.97, "b": 188.94 }, "text": "of 2)", "attrs": { "uri": "https://routingnumber.aba.com/default1.aspx", "action_type": "/URI" }, "reading_order": 13 }, { "id": "p106.15", "order": 52, "type": "text", "bbox": { "l": 231.6, "t": 173.52, "r": 479.04, "b": 160.56 }, "text": "Enter Financial Institution Name, City and State", "reading_order": 14 }, { "id": "p106.16", "order": 53, "type": "text", "bbox": { "l": 231.84, "t": 158.16, "r": 288.72, "b": 146.88 }, "text": "○ Search", "children": [ { "id": "p106.16.1", "order": 54, "type": "form_field", "bbox": { "l": 231.84, "t": 158.16, "r": 243.12, "b": 146.88 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Search", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p106.16", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 15 }, { "id": "p106.17", "order": 55, "type": "text", "bbox": { "l": 231.84, "t": 144.48, "r": 534, "b": 131.28 }, "text": "Copy and paste Bank Name and Routing Number to Banner", "reading_order": 16 }, { "id": "p106.18", "order": 56, "type": "list", "bbox": { "l": 159.36, "t": 130.16899999999998, "r": 414.96, "b": 87.6 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p106.18.1", "order": 57, "type": "list_item", "bbox": { "l": 159.36, "t": 130.16899999999998, "r": 337.2, "b": 117.84 }, "text": "Accounts Payable and/or Payroll", "marker": "■", "reading_order": 0 }, { "id": "p106.18.2", "order": 58, "type": "list_item", "bbox": { "l": 159.36, "t": 115.66899999999998, "r": 414.96, "b": 102.72 }, "text": "Account Number: from Vendor Registration Form", "reading_order": 1 }, { "id": "p106.18.3", "order": 59, "type": "list_item", "bbox": { "l": 159.36, "t": 101.16399999999999, "r": 348.48, "b": 87.6 }, "text": "Account Type: Checking or Savings", "reading_order": 2 } ], "reading_order": 17 }, { "id": "p106.19", "order": 60, "type": "footer", "bbox": { "l": 495.84, "t": 61.68, "r": 541.44, "b": 49.44 }, "text": "Page 106", "attrs": { "block_label": "number" }, "reading_order": 18 } ] }, { "document_id": 16417, "page": 107, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 34, "counts_by_type": { "footer": 1, "form_field": 2, "header": 1, "heading": 2, "list": 4, "list_item": 18, "text": 6 }, "build_ms": 4, "items": [ { "id": "p107.1", "order": 1, "type": "header", "bbox": { "l": 70.08, "t": 755.04, "r": 282, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p107.2", "order": 2, "type": "list", "bbox": { "l": 87.36, "t": 715.109, "r": 534, "b": 643.92 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p107.2.1", "order": 3, "type": "list_item", "bbox": { "l": 159.84, "t": 715.109, "r": 534, "b": 673.44 }, "text": "Direct Deposit Status: will default to Prenote until next direct deposit cycle is run, then it flips to Active; any payments to the vendor before the prenote will be issued by check.", "marker": "■", "reading_order": 0 }, { "id": "p107.2.2", "order": 4, "type": "list_item", "bbox": { "l": 158.88, "t": 671.5889999999999, "r": 519.6, "b": 659.04 }, "text": "Accounting will notify Purchasing if there were any errors in the Prenote.", "reading_order": 1 }, { "id": "p107.2.3", "order": 5, "type": "list_item", "bbox": { "l": 87.36, "t": 657.505, "r": 258, "b": 643.92 }, "text": "Maintain the master vendor list.", "reading_order": 2 } ], "reading_order": 1 }, { "id": "p107.3", "order": 6, "type": "text", "bbox": { "l": 124.32, "t": 641.04, "r": 421.68, "b": 629.52 }, "text": "Vendor information may be updated from various sources:", "reading_order": 2 }, { "id": "p107.4", "order": 7, "type": "list", "bbox": { "l": 124.32, "t": 627.3389999999999, "r": 536.16, "b": 483.6 }, "text": "", "attrs": { "item_count": 8 }, "children": [ { "id": "p107.4.1", "order": 8, "type": "list_item", "bbox": { "l": 159.12, "t": 627.3389999999999, "r": 489.36, "b": 615.12 }, "text": "Vendor invoices received with updated billing or remit to address.", "reading_order": 0 }, { "id": "p107.4.2", "order": 9, "type": "list_item", "bbox": { "l": 159.6, "t": 612.8389999999999, "r": 473.04, "b": 600.48 }, "text": "Vendor checks returned to sender with new postal addresses.", "reading_order": 1 }, { "id": "p107.4.3", "order": 10, "type": "list_item", "bbox": { "l": 159.6, "t": 598.309, "r": 274.8, "b": 585.84 }, "text": "Email or phone call.", "reading_order": 2 }, { "id": "p107.4.4", "order": 11, "type": "list_item", "bbox": { "l": 124.32, "t": 583.2, "r": 536.16, "b": 556.08 }, "text": "Validate all vendor changes as notifications are received. NOTE: Vendor changes, especially address or direct deposit updates, are high risk for potential fraud.", "marker": "○", "children": [ { "id": "p107.4.4.1", "order": 12, "type": "form_field", "bbox": { "l": 124.32, "t": 583.2, "r": 136.32, "b": 571.2 }, "text": "", "attrs": { "field_kind": "radio", "label": "Validate all vendor changes as notifications are received. NOTE: Vendor changes, especially address or direct deposit updates, are high risk for potential fraud.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p107.4.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p107.4.5", "order": 13, "type": "list_item", "bbox": { "l": 159.6, "t": 554.809, "r": 511.2, "b": 528.24 }, "text": "Contact the vendor at their publicly available phone number or known contact information to confirm the change.", "reading_order": 4 }, { "id": "p107.4.6", "order": 14, "type": "list_item", "bbox": { "l": 160.08, "t": 525.789, "r": 418.8, "b": 513.36 }, "text": "Request a new Vendor Registration Form and W-9.", "reading_order": 5 }, { "id": "p107.4.7", "order": 15, "type": "list_item", "bbox": { "l": 159.84, "t": 511.289, "r": 476.64, "b": 498.96 }, "text": "Follow the same procedures as validating a new vendor above.", "reading_order": 6 }, { "id": "p107.4.8", "order": 16, "type": "list_item", "bbox": { "l": 124.56, "t": 495.84, "r": 531.84, "b": 483.6 }, "text": "Annually inactivate vendors that have not been used in more than two fiscal years.", "marker": "○", "children": [ { "id": "p107.4.8.1", "order": 17, "type": "form_field", "bbox": { "l": 124.56, "t": 495.84, "r": 136.56, "b": 483.84 }, "text": "", "attrs": { "field_kind": "radio", "label": "Annually inactivate vendors that have not been used in more than two fiscal years.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p107.4.8", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 7 } ], "reading_order": 3 }, { "id": "p107.5", "order": 18, "type": "heading", "bbox": { "l": 69.84, "t": 474, "r": 249.84, "b": 461.04 }, "text": "Requisitions and Purchase Orders", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p107.6", "order": 19, "type": "text", "bbox": { "l": 69.36, "t": 457.68, "r": 504.72, "b": 430.56 }, "text": "A purchase order represents a commitment of university funds. It is a contract between the University and a vendor for the sale and purchase of goods or services.", "reading_order": 5 }, { "id": "p107.7", "order": 20, "type": "text", "bbox": { "l": 68.88, "t": 420.72, "r": 522.48, "b": 393.6 }, "text": "A vendor must be established in the accounting system before a requisition can be entered or a purchase order issued (see Vendor Maintenance section).", "reading_order": 6 }, { "id": "p107.8", "order": 21, "type": "text", "bbox": { "l": 69.6, "t": 383.76, "r": 541.44, "b": 356.64 }, "text": "Requisitions and purchase orders are required to purchase all goods and services for the University except:", "reading_order": 7 }, { "id": "p107.9", "order": 22, "type": "list", "bbox": { "l": 86.88, "t": 348.155, "r": 538.08, "b": 244.8 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p107.9.1", "order": 23, "type": "list_item", "bbox": { "l": 87.12, "t": 348.155, "r": 528, "b": 305.52 }, "text": "Dues, fees, and registrations which are statutorily exempt from the procurement code as there is no competitive component to the purchase; requisitions are required to obtain necessary approvals.", "reading_order": 0 }, { "id": "p107.9.2", "order": 24, "type": "list_item", "bbox": { "l": 87.6, "t": 303.905, "r": 417.12, "b": 290.16 }, "text": "Capital project costs which are processed through the state FAC.", "reading_order": 1 }, { "id": "p107.9.3", "order": 25, "type": "list_item", "bbox": { "l": 86.88, "t": 288.635, "r": 538.08, "b": 244.8 }, "text": "Travel and allowable entertainment expenses which are reimbursed by expense voucher or paid by Procurement Card (see Travel and Entertainment, Accountable Plan for Employee Expenses, and Procurement Card sections).", "reading_order": 2 } ], "reading_order": 8 }, { "id": "p107.10", "order": 26, "type": "text", "bbox": { "l": 69.36, "t": 235.44, "r": 532.32, "b": 208.08 }, "text": "Personnel related purchases, such as moving expenses or supplemental pay, must be processed through Payroll.", "reading_order": 9 }, { "id": "p107.11", "order": 27, "type": "text", "bbox": { "l": 69.84, "t": 198, "r": 486.96, "b": 185.76 }, "text": "University funds may not be used for any personal expense including, but not limited to:", "reading_order": 10 }, { "id": "p107.12", "order": 28, "type": "list", "bbox": { "l": 87.12, "t": 176.85500000000002, "r": 409.2, "b": 132.92399999999998 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p107.12.1", "order": 29, "type": "list_item", "bbox": { "l": 87.12, "t": 176.85500000000002, "r": 409.2, "b": 162.96 }, "text": "Traffic citations or other fines for university or personal vehicles", "reading_order": 0 }, { "id": "p107.12.2", "order": 30, "type": "list_item", "bbox": { "l": 88.08, "t": 161.60500000000002, "r": 233.76, "b": 147.6 }, "text": "University parking permits", "marker": "•", "reading_order": 1 }, { "id": "p107.12.3", "order": 31, "type": "list_item", "bbox": { "l": 87.84, "t": 146.35500000000002, "r": 186.48, "b": 132.92399999999998 }, "text": "Interest charges", "reading_order": 2 } ], "reading_order": 11 }, { "id": "p107.13", "order": 32, "type": "heading", "bbox": { "l": 70.08, "t": 121.68, "r": 194.4, "b": 109.44 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 12 }, { "id": "p107.14", "order": 33, "type": "list_item", "bbox": { "l": 87.12, "t": 100.83000000000004, "r": 158.88, "b": 87.12 }, "text": "Requester", "marker": "•", "reading_order": 13 }, { "id": "p107.15", "order": 34, "type": "footer", "bbox": { "l": 495.84, "t": 61.68, "r": 540.96, "b": 49.44 }, "text": "Page 107", "attrs": { "block_label": "number" }, "reading_order": 14 } ] }, { "document_id": 16417, "page": 108, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 37, "counts_by_type": { "footer": 1, "form_field": 5, "heading": 5, "list": 4, "list_item": 18, "text": 4 }, "build_ms": 4, "items": [ { "id": "p108.1", "order": 1, "type": "heading", "bbox": { "l": 69.84, "t": 755.28, "r": 282.48, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p108.2", "order": 2, "type": "list", "bbox": { "l": 86.64, "t": 715.525, "r": 488.16, "b": 670.8 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p108.2.1", "order": 3, "type": "list_item", "bbox": { "l": 86.64, "t": 715.525, "r": 488.16, "b": 701.52 }, "text": "Financial managers – Directors or Deans, VPs/Provost, Grant Pls, President/CPE", "marker": "•", "reading_order": 0 }, { "id": "p108.2.2", "order": 4, "type": "list_item", "bbox": { "l": 87.12, "t": 700.275, "r": 302.4, "b": 685.92 }, "text": "Grant Accountants/Compliance Officers", "reading_order": 1 }, { "id": "p108.2.3", "order": 5, "type": "list_item", "bbox": { "l": 87.36, "t": 685.005, "r": 163.92, "b": 670.8 }, "text": "Purchasing", "marker": "•", "reading_order": 2 } ], "reading_order": 1 }, { "id": "p108.3", "order": 6, "type": "heading", "bbox": { "l": 69.84, "t": 660.96, "r": 240.48, "b": 648 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p108.4", "order": 7, "type": "list_item", "bbox": { "l": 86.88, "t": 639.255, "r": 396.96, "b": 625.2 }, "text": "Banner – various levels of access and security based on roles", "reading_order": 3 }, { "id": "p108.5", "order": 8, "type": "heading", "bbox": { "l": 69.84, "t": 614.88, "r": 185.04, "b": 602.16 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p108.6", "order": 9, "type": "list_item", "bbox": { "l": 86.88, "t": 593.475, "r": 187.92, "b": 578.88 }, "text": "Daily, as needed", "reading_order": 5 }, { "id": "p108.7", "order": 10, "type": "heading", "bbox": { "l": 69.84, "t": 569.76, "r": 105.84, "b": 557.04 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p108.8", "order": 11, "type": "heading", "bbox": { "l": 87.6, "t": 546.24, "r": 220.32, "b": 534.48 }, "text": "The requester (admin):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p108.9", "order": 12, "type": "list", "bbox": { "l": 123.6, "t": 531.36, "r": 534.72, "b": 476.16 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p108.9.1", "order": 13, "type": "list_item", "bbox": { "l": 124.56, "t": 531.36, "r": 217.68, "b": 519.84 }, "text": "Identify a need.", "marker": "○", "children": [ { "id": "p108.9.1.1", "order": 14, "type": "form_field", "bbox": { "l": 124.56, "t": 531.36, "r": 136.08, "b": 519.84 }, "text": "", "attrs": { "field_kind": "radio", "label": "Identify a need.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p108.9.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p108.9.2", "order": 15, "type": "list_item", "bbox": { "l": 124.08, "t": 517.44, "r": 460.08, "b": 504.96 }, "text": "Determine whether sufficient budget is available to meet the need.", "reading_order": 1 }, { "id": "p108.9.3", "order": 16, "type": "list_item", "bbox": { "l": 123.6, "t": 502.56, "r": 534.72, "b": 490.08 }, "text": "Submit a budget transfer request if insufficient budget exists in the funding source.", "marker": "○", "children": [ { "id": "p108.9.3.1", "order": 17, "type": "form_field", "bbox": { "l": 123.6, "t": 502.56, "r": 135.6, "b": 490.56 }, "text": "", "attrs": { "field_kind": "radio", "label": "Submit a budget transfer request if insufficient budget exists in the funding source.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p108.9.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p108.9.4", "order": 18, "type": "list_item", "bbox": { "l": 124.08, "t": 487.44, "r": 420.96, "b": 476.16 }, "text": "Ensure the purchase is allowable from the funding source.", "marker": "○", "children": [ { "id": "p108.9.4.1", "order": 19, "type": "form_field", "bbox": { "l": 124.08, "t": 487.44, "r": 135.36, "b": 476.16 }, "text": "", "attrs": { "field_kind": "radio", "label": "Ensure the purchase is allowable from the funding source.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p108.9.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 } ], "reading_order": 8 }, { "id": "p108.10", "order": 20, "type": "text", "bbox": { "l": 123.6, "t": 473.28, "r": 534.48, "b": 417.84 }, "text": "Understand additional approvals are required. The original request should make approvers aware of the requests to ensure a timely approval by justifying the purchase as reasonable and necessary, has sufficient budget available, and is allowable from funding source.", "reading_order": 9 }, { "id": "p108.11", "order": 21, "type": "text", "bbox": { "l": 123.84, "t": 415.68, "r": 467.04, "b": 403.44 }, "text": "Communicate with Purchasing if necessary to help source the need.", "reading_order": 10 }, { "id": "p108.12", "order": 22, "type": "text", "bbox": { "l": 123.84, "t": 400.56, "r": 421.92, "b": 389.04 }, "text": "Gather documentation needed to support the request, for:", "reading_order": 11 }, { "id": "p108.13", "order": 23, "type": "list", "bbox": { "l": 124.08, "t": 387.269, "r": 537.84, "b": 273.12 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p108.13.1", "order": 24, "type": "list_item", "bbox": { "l": 159.12, "t": 387.269, "r": 522.48, "b": 345.12 }, "text": "Personal services contracts in any amount, memoranda of agreement, memoranda of understanding, or lease agreements, contact Purchasing (see Contract, Consulting Agreements, Leases section).", "reading_order": 0 }, { "id": "p108.13.2", "order": 25, "type": "list_item", "bbox": { "l": 159.36, "t": 343.739, "r": 537.84, "b": 317.04 }, "text": "Over $40K, contact Purchasing to initiate a formal bid process (see Request for Bids section).", "reading_order": 1 }, { "id": "p108.13.3", "order": 26, "type": "list_item", "bbox": { "l": 159.36, "t": 314.739, "r": 404.88, "b": 302.16 }, "text": "Between $5K - $20K, obtain two written quotes.", "reading_order": 2 }, { "id": "p108.13.4", "order": 27, "type": "list_item", "bbox": { "l": 159.6, "t": 300.239, "r": 417.84, "b": 287.04 }, "text": "Between $20K - $40K, obtain three written quotes.", "reading_order": 3 }, { "id": "p108.13.5", "order": 28, "type": "list_item", "bbox": { "l": 124.08, "t": 284.88, "r": 319.44, "b": 273.12 }, "text": "Submit a requisition through Banner.", "marker": "○", "children": [ { "id": "p108.13.5.1", "order": 29, "type": "form_field", "bbox": { "l": 124.08, "t": 284.88, "r": 135.84, "b": 273.12 }, "text": "", "attrs": { "field_kind": "radio", "label": "Submit a requisition through Banner.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p108.13.5", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 4 } ], "reading_order": 12 }, { "id": "p108.14", "order": 30, "type": "text", "bbox": { "l": 123.12, "t": 270.48, "r": 533.76, "b": 229.92 }, "text": "NSF WARNING: The requester is responsible for choosing an alternate funding source or submitting the appropriate budget transfer request as noted in the steps above.", "reading_order": 13 }, { "id": "p108.15", "order": 31, "type": "list", "bbox": { "l": 87.12, "t": 228.135, "r": 541.44, "b": 97.44 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p108.15.1", "order": 32, "type": "list_item", "bbox": { "l": 87.12, "t": 228.135, "r": 371.28, "b": 213.6 }, "text": "Banner routes the requisition through approval queues:", "reading_order": 0 }, { "id": "p108.15.2", "order": 33, "type": "list_item", "bbox": { "l": 124.08, "t": 211.68, "r": 512.16, "b": 185.76 }, "text": "Financial manager provides budgetary approval before requisition leaves the department level:", "marker": "○", "children": [ { "id": "p108.15.2.1", "order": 34, "type": "form_field", "bbox": { "l": 124.08, "t": 211.68, "r": 136.08, "b": 199.68 }, "text": "", "attrs": { "field_kind": "radio", "label": "Financial manager provides budgetary approval before requisition leaves the department level:", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p108.15.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p108.15.3", "order": 35, "type": "list_item", "bbox": { "l": 159.36, "t": 183.68899999999996, "r": 541.44, "b": 141.6 }, "text": "Directors or Deans, financial managers of non-grant funds, approve that the purchase has their budgetary approval. No further budgetary approval is required up to $1,000.", "reading_order": 2 }, { "id": "p108.15.4", "order": 36, "type": "list_item", "bbox": { "l": 159.12, "t": 140.18899999999996, "r": 520.08, "b": 97.44 }, "text": "Grant Pls, financial managers of restricted funds, if applicable, approve that the purchase has their budgetary approval. No further budgetary approval is required up to $5,000.", "reading_order": 3 } ], "reading_order": 14 }, { "id": "p108.16", "order": 37, "type": "footer", "bbox": { "l": 495.84, "t": 61.68, "r": 540.96, "b": 49.44 }, "text": "Page 108", "attrs": { "block_label": "number" }, "reading_order": 15 } ] }, { "document_id": 16417, "page": 109, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 37, "counts_by_type": { "footer": 1, "form_field": 5, "header": 1, "heading": 3, "list": 4, "list_item": 20, "text": 3 }, "build_ms": 4, "items": [ { "id": "p109.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 754.8, "r": 281.76, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p109.2", "order": 2, "type": "text", "bbox": { "l": 124.08, "t": 714.48, "r": 514.8, "b": 672.96 }, "text": "Grant accounting or other compliance officer, if applicable, verifies that the purchase is allowable from the restricted funding source. Budget availability is already checked by Purchasing with NSF.", "reading_order": 1 }, { "id": "p109.3", "order": 3, "type": "text", "bbox": { "l": 123.6, "t": 670.8, "r": 529.44, "b": 644.88 }, "text": "Purchasing verifies that all required requisition fields are complete and accurate, and that the:", "reading_order": 2 }, { "id": "p109.4", "order": 4, "type": "list", "bbox": { "l": 159.6, "t": 642.5889999999999, "r": 439.92, "b": 615.36 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p109.4.1", "order": 5, "type": "list_item", "bbox": { "l": 159.6, "t": 642.5889999999999, "r": 369.84, "b": 629.76 }, "text": "Purchase as reasonable and necessary,", "reading_order": 0 }, { "id": "p109.4.2", "order": 6, "type": "list_item", "bbox": { "l": 159.84, "t": 628.0889999999999, "r": 439.92, "b": 615.36 }, "text": "Purchase complies with the Model Procurement Code.", "reading_order": 1 } ], "reading_order": 3 }, { "id": "p109.5", "order": 7, "type": "heading", "bbox": { "l": 160.08, "t": 612.72, "r": 280.08, "b": 601.2 }, "text": "FOAP is appropriate:", "level": 3, "reading_order": 4 }, { "id": "p109.6", "order": 8, "type": "list", "bbox": { "l": 87.36, "t": 599.475, "r": 537.36, "b": 264.96 }, "text": "", "attrs": { "item_count": 13 }, "children": [ { "id": "p109.6.1", "order": 9, "type": "list_item", "bbox": { "l": 195.36, "t": 599.475, "r": 531.6, "b": 571.44 }, "text": "Operating expense accounts 71XX are appropriate for the goods or services purchased, not just where budget is located,", "marker": "-", "reading_order": 0 }, { "id": "p109.6.2", "order": 10, "type": "list_item", "bbox": { "l": 195.36, "t": 569.725, "r": 445.92, "b": 555.6 }, "text": "Capital expense accounts 77XX are appropriate:", "reading_order": 1 }, { "id": "p109.6.3", "order": 11, "type": "list_item", "bbox": { "l": 232.08, "t": 553.2, "r": 537.36, "b": 513.12 }, "text": "The expense is capital; non-capital equipment purchases <$5K should be rejected and corrected to operating expense accounts 71XX.", "marker": "○", "children": [ { "id": "p109.6.3.1", "order": 12, "type": "form_field", "bbox": { "l": 232.08, "t": 553.2, "r": 244.08, "b": 541.2 }, "text": "", "attrs": { "field_kind": "radio", "label": "The expense is capital; non-capital equipment purchases <$5K should be rejected and corrected to operating expense accounts 71XX.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p109.6.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p109.6.4", "order": 13, "type": "list_item", "bbox": { "l": 231.36, "t": 510.24, "r": 516, "b": 482.88 }, "text": "Requisition line items are appropriately summarized for creating T-tags in fixed assets module,", "marker": "○", "children": [ { "id": "p109.6.4.1", "order": 14, "type": "form_field", "bbox": { "l": 231.36, "t": 510.24, "r": 243.36, "b": 498.24 }, "text": "", "attrs": { "field_kind": "radio", "label": "Requisition line items are appropriately summarized for creating T-tags in fixed assets module,", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p109.6.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p109.6.5", "order": 15, "type": "list_item", "bbox": { "l": 195.84, "t": 482.205, "r": 535.2, "b": 468 }, "text": "No purchases from personnel accounts or non-operating accounts.", "reading_order": 4 }, { "id": "p109.6.6", "order": 16, "type": "list_item", "bbox": { "l": 159.36, "t": 466.539, "r": 515.28, "b": 439.92 }, "text": "Supporting documentation is attached, such as a quote(s) or proforma invoice", "reading_order": 5 }, { "id": "p109.6.7", "order": 17, "type": "list_item", "bbox": { "l": 159.12, "t": 437.519, "r": 528.48, "b": 396 }, "text": "Budget is available; NSF flagged requisitions should be rejected and resubmitted with a date after budget transfer is completed or an alternate FOAP is provided.", "marker": "■", "reading_order": 6 }, { "id": "p109.6.8", "order": 18, "type": "list_item", "bbox": { "l": 123.36, "t": 393.6, "r": 460.8, "b": 380.88 }, "text": "VP/Provost approves non-grant funded purchases >$1K up to $5K.", "marker": "○", "children": [ { "id": "p109.6.8.1", "order": 19, "type": "form_field", "bbox": { "l": 123.36, "t": 393.6, "r": 135.36, "b": 381.6 }, "text": "", "attrs": { "field_kind": "radio", "label": "VP/Provost approves non-grant funded purchases >$1K up to $5K.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p109.6.8", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 7 }, { "id": "p109.6.9", "order": 20, "type": "list_item", "bbox": { "l": 123.6, "t": 379.2, "r": 506.16, "b": 366.72 }, "text": "President and CPE approve all purchases from any funding source over $5K", "marker": "○", "children": [ { "id": "p109.6.9.1", "order": 21, "type": "form_field", "bbox": { "l": 123.6, "t": 379.2, "r": 135.6, "b": 367.2 }, "text": "", "attrs": { "field_kind": "radio", "label": "President and CPE approve all purchases from any funding source over $5K", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p109.6.9", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 8 }, { "id": "p109.6.10", "order": 22, "type": "list_item", "bbox": { "l": 159.36, "t": 364.989, "r": 524.4, "b": 323.28 }, "text": "Purchasing, as CPE approver designee, identifies all purchases over $5K that require CPE approval and routes a separate form via DocuSign for approval.", "reading_order": 9 }, { "id": "p109.6.11", "order": 23, "type": "list_item", "bbox": { "l": 159.36, "t": 321.489, "r": 522.24, "b": 308.64 }, "text": "CPE approves DocuSign with all attachments and returns to Purchasing.", "reading_order": 10 }, { "id": "p109.6.12", "order": 24, "type": "list_item", "bbox": { "l": 159.6, "t": 306.989, "r": 367.92, "b": 294 }, "text": "Purchasing approves on behalf of CPE.", "reading_order": 11 }, { "id": "p109.6.13", "order": 25, "type": "list_item", "bbox": { "l": 87.36, "t": 292.905, "r": 515.28, "b": 264.96 }, "text": "Purchasing issues, a Purchase Order to the vendor from the approved and completed Purchase Requisition.", "marker": "•", "reading_order": 12 } ], "reading_order": 5 }, { "id": "p109.7", "order": 26, "type": "text", "bbox": { "l": 124.08, "t": 262.08, "r": 518.88, "b": 236.4 }, "text": "FPAABUY Buyer Assignment to list completed requisitions ready to assign to a Buyer.", "reading_order": 6 }, { "id": "p109.8", "order": 27, "type": "list_item", "bbox": { "l": 159.36, "t": 233.71900000000005, "r": 529.2, "b": 207.12 }, "text": "Enter buyer code from the list (Buyer's initials). Buyers can be assigned by criteria like dollar threshold or commodity code.", "reading_order": 7 }, { "id": "p109.9", "order": 28, "type": "heading", "bbox": { "l": 124.56, "t": 204, "r": 353.28, "b": 192.24 }, "text": "○ FPAPOAS PO Assignment to create the PO.", "attrs": { "block_label": "paragraph_title" }, "children": [ { "id": "p109.9.1", "order": 29, "type": "form_field", "bbox": { "l": 124.56, "t": 204, "r": 136.32, "b": 192.24 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ FPAPOAS PO Assignment to create the PO.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p109.9", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "level": 3, "reading_order": 8 }, { "id": "p109.10", "order": 30, "type": "list", "bbox": { "l": 157.92, "t": 190.43899999999996, "r": 540.48, "b": 134.4 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p109.10.1", "order": 31, "type": "list_item", "bbox": { "l": 159.36, "t": 190.43899999999996, "r": 534.24, "b": 163.2 }, "text": "Buyer: Enter assigned buyer code. Results list requisitions for the selected approver to create a PO.", "reading_order": 0 }, { "id": "p109.10.2", "order": 32, "type": "list_item", "bbox": { "l": 157.92, "t": 161.43899999999996, "r": 540.48, "b": 134.4 }, "text": "Enter a PO # or NEXT to assign a number (no review happens at this stage) to pull requisition information into the PO.", "reading_order": 1 } ], "reading_order": 9 }, { "id": "p109.11", "order": 33, "type": "heading", "bbox": { "l": 124.08, "t": 131.52, "r": 370.08, "b": 120 }, "text": "FPAPURR Purchase Order to complete the PO.", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p109.12", "order": 34, "type": "list", "bbox": { "l": 159.36, "t": 117.91899999999998, "r": 534.72, "b": 90.24 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p109.12.1", "order": 35, "type": "list_item", "bbox": { "l": 159.36, "t": 117.91899999999998, "r": 306.72, "b": 105.6 }, "text": "Enter delivery information.", "reading_order": 0 }, { "id": "p109.12.2", "order": 36, "type": "list_item", "bbox": { "l": 159.6, "t": 103.41399999999999, "r": 534.72, "b": 90.24 }, "text": "Enter quote number or pro-forma invoice number in PO printed comments.", "reading_order": 1 } ], "reading_order": 11 }, { "id": "p109.13", "order": 37, "type": "footer", "bbox": { "l": 495.84, "t": 61.68, "r": 541.2, "b": 49.2 }, "text": "Page 109", "attrs": { "block_label": "number" }, "reading_order": 12 } ] }, { "document_id": 16417, "page": 110, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 37, "counts_by_type": { "footer": 1, "header": 1, "heading": 3, "link": 1, "list": 4, "list_item": 23, "text": 4 }, "build_ms": 4, "items": [ { "id": "p110.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 755.04, "r": 282.24, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p110.2", "order": 2, "type": "list", "bbox": { "l": 159.6, "t": 715.2, "r": 504, "b": 659.4449999999999 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p110.2.1", "order": 3, "type": "list_item", "bbox": { "l": 159.6, "t": 715.2, "r": 504, "b": 688.08 }, "text": "Review the terms (-FOB destination, net 30 days should default from vendor)", "marker": "■", "reading_order": 0 }, { "id": "p110.2.2", "order": 4, "type": "list_item", "bbox": { "l": 160.08, "t": 686.109, "r": 330.48, "b": 673.44 }, "text": "Perform a final check of details,", "marker": "■", "reading_order": 1 }, { "id": "p110.2.3", "order": 5, "type": "list_item", "bbox": { "l": 159.84, "t": 671.5889999999999, "r": 308.88, "b": 659.4449999999999 }, "text": "Submit to generate the PO.", "reading_order": 2 } ], "reading_order": 1 }, { "id": "p110.3", "order": 6, "type": "text", "bbox": { "l": 124.32, "t": 656.16, "r": 329.04, "b": 644.64 }, "text": "FPAPORD Purchase Order Print form.", "reading_order": 2 }, { "id": "p110.4", "order": 7, "type": "list", "bbox": { "l": 87.12, "t": 642.5889999999999, "r": 530.16, "b": 436.32 }, "text": "", "attrs": { "item_count": 11 }, "children": [ { "id": "p110.4.1", "order": 8, "type": "list_item", "bbox": { "l": 159.84, "t": 642.5889999999999, "r": 276.72, "b": 630.4449999999999 }, "text": "Print ONE AT A TIME", "reading_order": 0 }, { "id": "p110.4.2", "order": 9, "type": "list_item", "bbox": { "l": 195.84, "t": 628.505, "r": 481.44, "b": 614.64 }, "text": "Special Print: FF_PO_B3 to print PDF copy with KSU logo", "reading_order": 1 }, { "id": "p110.4.3", "order": 10, "type": "list_item", "bbox": { "l": 196.32, "t": 613.255, "r": 368.64, "b": 599.52 }, "text": "Enter PO # one at a time to print", "reading_order": 2 }, { "id": "p110.4.4", "order": 11, "type": "list_item", "bbox": { "l": 195.6, "t": 597.975, "r": 530.16, "b": 569.76 }, "text": "Save – generates print job and the form prints to PDF and emails to purchasing@kysu.edu with the PO number in the subject line", "marker": "-", "children": [ { "id": "p110.4.4.1", "order": 12, "type": "link", "bbox": { "l": 213.75, "t": 583.11, "r": 324.19, "b": 568.62 }, "text": "purchasing@kysu.edu", "attrs": { "uri": "mailto:purchasing@kysu.edu", "action_type": "/URI" }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p110.4.5", "order": 13, "type": "list_item", "bbox": { "l": 195.84, "t": 568.225, "r": 341.76, "b": 554.64 }, "text": "Download PDF document.", "reading_order": 4 }, { "id": "p110.4.6", "order": 14, "type": "list_item", "bbox": { "l": 159.36, "t": 552.809, "r": 361.92, "b": 540.665 }, "text": "Download all requisition attachments.", "reading_order": 5 }, { "id": "p110.4.7", "order": 15, "type": "list_item", "bbox": { "l": 159.36, "t": 538.309, "r": 523.44, "b": 525.84 }, "text": "Upload PO PDF and all requisition attachments to PO document in BDM.", "reading_order": 6 }, { "id": "p110.4.8", "order": 16, "type": "list_item", "bbox": { "l": 159.6, "t": 523.789, "r": 525.84, "b": 496.8 }, "text": "Forward PDF PO to vendor if email address is present, requester, AP, and warehouse for delivery.", "reading_order": 7 }, { "id": "p110.4.9", "order": 17, "type": "list_item", "bbox": { "l": 87.12, "t": 495.205, "r": 482.64, "b": 480.96 }, "text": "Warehouse or farm staff receive goods. Departments DO NOT enter receiving.", "marker": "•", "reading_order": 8 }, { "id": "p110.4.10", "order": 18, "type": "list_item", "bbox": { "l": 87.36, "t": 479.955, "r": 401.04, "b": 466.32 }, "text": "Purchasing follows up on Purchase Orders without receivers.", "marker": "•", "reading_order": 9 }, { "id": "p110.4.11", "order": 19, "type": "list_item", "bbox": { "l": 87.12, "t": 464.705, "r": 528, "b": 436.32 }, "text": "Purchasing ensures all incomplete documents are completed, date changed, or deleted prior to month-end close.", "reading_order": 10 } ], "reading_order": 3 }, { "id": "p110.5", "order": 20, "type": "text", "bbox": { "l": 123.6, "t": 433.92, "r": 492.48, "b": 406.08 }, "text": "O FGRIDOC Incomplete Document Listing of requisitions that are not fully approved, or not yet routed for approvals and tell requesters to:", "reading_order": 4 }, { "id": "p110.6", "order": 21, "type": "list", "bbox": { "l": 159.6, "t": 405.519, "r": 494.16, "b": 350.16 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p110.6.1", "order": 22, "type": "list_item", "bbox": { "l": 159.6, "t": 405.519, "r": 299.04, "b": 393.36 }, "text": "Delete if it is not needed,", "reading_order": 0 }, { "id": "p110.6.2", "order": 23, "type": "list_item", "bbox": { "l": 159.84, "t": 391.019, "r": 374.64, "b": 378.48 }, "text": "Change the date to the current month, or", "marker": "■", "reading_order": 1 }, { "id": "p110.6.3", "order": 24, "type": "list_item", "bbox": { "l": 159.6, "t": 376.519, "r": 494.16, "b": 350.16 }, "text": "Finish routing approvals before month-end close process. (usually <20/month in this state.", "reading_order": 2 } ], "reading_order": 5 }, { "id": "p110.7", "order": 25, "type": "text", "bbox": { "l": 124.08, "t": 346.32, "r": 524.88, "b": 320.4 }, "text": "Any documents left incomplete at month-end, purchasing deletes and requester has to restart processing.", "reading_order": 6 }, { "id": "p110.8", "order": 26, "type": "list_item", "bbox": { "l": 86.64, "t": 318.905, "r": 532.32, "b": 275.28 }, "text": "The vendor sends the invoice to accounts payable referencing the Purchase Order Number; if the vendor sends the invoice to the requester, they must forward the invoice to accounts payable to ensure timely payment of the vendor.", "reading_order": 7 }, { "id": "p110.9", "order": 27, "type": "heading", "bbox": { "l": 70.32, "t": 265.44, "r": 295.44, "b": 252.48 }, "text": "Contracts, Consulting Agreements, Leases", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p110.10", "order": 28, "type": "text", "bbox": { "l": 69.36, "t": 250.08, "r": 506.64, "b": 207.6 }, "text": "All University contracts must be reviewed and approved in compliance with the Contract Management Policy 4.1.17. All contracts must be in writing and signed by both the approved signatory at the University and the vendor to be fully enforceable.", "reading_order": 9 }, { "id": "p110.11", "order": 29, "type": "heading", "bbox": { "l": 70.08, "t": 198, "r": 194.16, "b": 185.76 }, "text": "Responsible position(s):", "level": 3, "reading_order": 10 }, { "id": "p110.12", "order": 30, "type": "list", "bbox": { "l": 108.05, "t": 176.37900000000002, "r": 266.263, "b": 101.918 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p110.12.1", "order": 31, "type": "list_item", "bbox": { "l": 108.05, "t": 176.37900000000002, "r": 157.004, "b": 162.94799999999998 }, "text": "Requester", "reading_order": 0 }, { "id": "p110.12.2", "order": 32, "type": "list_item", "bbox": { "l": 108.05, "t": 161.12900000000002, "r": 187.855, "b": 147.69799999999998 }, "text": "General Counsel", "reading_order": 1 }, { "id": "p110.12.3", "order": 33, "type": "list_item", "bbox": { "l": 108.05, "t": 145.87900000000002, "r": 266.263, "b": 132.44799999999998 }, "text": "CFO, President, Board of Regents", "reading_order": 2 }, { "id": "p110.12.4", "order": 34, "type": "list_item", "bbox": { "l": 108.05, "t": 130.60900000000004, "r": 161.081, "b": 117.178 }, "text": "Purchasing", "marker": "•", "reading_order": 3 }, { "id": "p110.12.5", "order": 35, "type": "list_item", "bbox": { "l": 108.05, "t": 115.34900000000005, "r": 193.421, "b": 101.918 }, "text": "Contract Manager", "reading_order": 4 } ], "reading_order": 11 }, { "id": "p110.13", "order": 36, "type": "heading", "bbox": { "l": 69.6, "t": 91.92, "r": 240.24, "b": 79.2 }, "text": "Required documents and access:", "level": 3, "reading_order": 12 }, { "id": "p110.14", "order": 37, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 541.44, "b": 49.2 }, "text": "Page 110", "attrs": { "block_label": "number" }, "reading_order": 13 } ] }, { "document_id": 16417, "page": 111, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 36, "counts_by_type": { "footer": 1, "form_field": 6, "heading": 5, "list": 2, "list_item": 14, "text": 8 }, "build_ms": 4, "items": [ { "id": "p111.1", "order": 1, "type": "heading", "bbox": { "l": 69.36, "t": 755.76, "r": 282.96, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p111.2", "order": 2, "type": "list", "bbox": { "l": 86.64, "t": 715.525, "r": 329.28, "b": 685.68 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p111.2.1", "order": 3, "type": "list_item", "bbox": { "l": 86.64, "t": 715.525, "r": 317.04, "b": 701.52 }, "text": "Banner – security class for Purchase Orders", "reading_order": 0 }, { "id": "p111.2.2", "order": 4, "type": "list_item", "bbox": { "l": 86.64, "t": 700.275, "r": 329.28, "b": 685.68 }, "text": "Lexicon contract management software (CMS)", "marker": "•", "reading_order": 1 } ], "reading_order": 1 }, { "id": "p111.3", "order": 5, "type": "heading", "bbox": { "l": 69.6, "t": 676.32, "r": 185.04, "b": 663.12 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p111.4", "order": 6, "type": "list_item", "bbox": { "l": 86.88, "t": 654.505, "r": 307.2, "b": 640.08 }, "text": "Ad hoc, as contractor needs are identified", "reading_order": 3 }, { "id": "p111.5", "order": 7, "type": "heading", "bbox": { "l": 69.6, "t": 630.48, "r": 106.08, "b": 617.76 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p111.6", "order": 8, "type": "heading", "bbox": { "l": 87.12, "t": 606.72, "r": 245.28, "b": 595.2 }, "text": "The contract requester will:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p111.7", "order": 9, "type": "text", "bbox": { "l": 123.6, "t": 592.08, "r": 510.48, "b": 565.68 }, "text": "○ Identify a need to be filled by a personal services contractor, memorandum of agreement or a lease agreement.", "children": [ { "id": "p111.7.1", "order": 10, "type": "form_field", "bbox": { "l": 123.6, "t": 592.08, "r": 135.6, "b": 580.08 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Identify a need to be filled by a personal services contractor, memorandum of agreement or a lease agreement.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p111.7", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 6 }, { "id": "p111.8", "order": 11, "type": "text", "bbox": { "l": 123.6, "t": 563.28, "r": 459.84, "b": 551.76 }, "text": "Determine whether sufficient budget is available to meet the need.", "reading_order": 7 }, { "id": "p111.9", "order": 12, "type": "text", "bbox": { "l": 123.6, "t": 549.36, "r": 534.48, "b": 536.88 }, "text": "Submit a budget transfer request if insufficient budget exists in the funding source.", "reading_order": 8 }, { "id": "p111.10", "order": 13, "type": "text", "bbox": { "l": 123.84, "t": 534.24, "r": 416.88, "b": 522.72 }, "text": "○ Ensure the contract is allowable from the funding source.", "children": [ { "id": "p111.10.1", "order": 14, "type": "form_field", "bbox": { "l": 123.84, "t": 534.24, "r": 135.36, "b": 522.72 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Ensure the contract is allowable from the funding source.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p111.10", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 9 }, { "id": "p111.11", "order": 15, "type": "text", "bbox": { "l": 123.84, "t": 519.6, "r": 524.64, "b": 507.84 }, "text": "Understand additional approvals are required prior to commencing any services.", "reading_order": 10 }, { "id": "p111.12", "order": 16, "type": "text", "bbox": { "l": 123.6, "t": 505.44, "r": 531.12, "b": 465.36 }, "text": "Communicate with Purchasing determine whether the request requires a Request for Bid for amounts over $40K (see Request for Bid section) and to help source the need.", "reading_order": 11 }, { "id": "p111.13", "order": 17, "type": "list", "bbox": { "l": 86.64, "t": 462.48, "r": 539.04, "b": 169.92 }, "text": "", "attrs": { "item_count": 11 }, "children": [ { "id": "p111.13.1", "order": 18, "type": "list_item", "bbox": { "l": 123.84, "t": 462.48, "r": 522.48, "b": 435.36 }, "text": "Prepare a Proof of Necessity (PON) justification from the available template; not required for lease agreements.", "marker": "○", "children": [ { "id": "p111.13.1.1", "order": 19, "type": "form_field", "bbox": { "l": 123.84, "t": 462.48, "r": 135.84, "b": 450.48 }, "text": "", "attrs": { "field_kind": "radio", "label": "Prepare a Proof of Necessity (PON) justification from the available template; not required for lease agreements.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p111.13.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p111.13.2", "order": 20, "type": "list_item", "bbox": { "l": 123.84, "t": 432.96, "r": 314.88, "b": 420.72 }, "text": "Prepare a draft contract agreement.", "marker": "○", "children": [ { "id": "p111.13.2.1", "order": 21, "type": "form_field", "bbox": { "l": 123.84, "t": 432.96, "r": 135.84, "b": 420.96 }, "text": "", "attrs": { "field_kind": "radio", "label": "Prepare a draft contract agreement.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p111.13.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p111.13.3", "order": 22, "type": "list_item", "bbox": { "l": 158.88, "t": 419.269, "r": 530.88, "b": 362.88 }, "text": "Contract forms and templates contain the University's standard terms and conditions and must be used to the fullest extent possible. If the University's forms and templates cannot be located on the University's Purchasing webpage, contact the Office of General Counsel.", "marker": "■", "reading_order": 2 }, { "id": "p111.13.4", "order": 23, "type": "list_item", "bbox": { "l": 123.6, "t": 360.24, "r": 428.4, "b": 348.48 }, "text": "Submit the draft contract to the General Counsel for review.", "marker": "○", "children": [ { "id": "p111.13.4.1", "order": 24, "type": "form_field", "bbox": { "l": 123.6, "t": 360.24, "r": 135.36, "b": 348.48 }, "text": "", "attrs": { "field_kind": "radio", "label": "Submit the draft contract to the General Counsel for review.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p111.13.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p111.13.5", "order": 25, "type": "list_item", "bbox": { "l": 86.64, "t": 347.155, "r": 535.2, "b": 319.2 }, "text": "General Counsel reviews the draft contract, makes any necessary changes, and returns it to the requester.", "reading_order": 4 }, { "id": "p111.13.6", "order": 26, "type": "list_item", "bbox": { "l": 86.88, "t": 317.405, "r": 444, "b": 303.36 }, "text": "The requester sends the reviewed contract to the vendor for signature.", "reading_order": 5 }, { "id": "p111.13.7", "order": 27, "type": "list_item", "bbox": { "l": 86.88, "t": 302.155, "r": 409.68, "b": 288 }, "text": "The vendor returns the signed contract to the General Counsel.", "reading_order": 6 }, { "id": "p111.13.8", "order": 28, "type": "list_item", "bbox": { "l": 86.88, "t": 286.885, "r": 534.48, "b": 258.48 }, "text": "General Counsel signs and submits the contract to the CFO (up to 5K), Board of Regents ( $ >250K $) for approval, or President ( $ 5K-250K $).", "marker": "-", "reading_order": 7 }, { "id": "p111.13.9", "order": 29, "type": "list_item", "bbox": { "l": 86.88, "t": 257.385, "r": 503.04, "b": 229.2 }, "text": "CFO approves any contract that requires expenditures of less than $5K and gives to Purchasing.", "reading_order": 8 }, { "id": "p111.13.10", "order": 30, "type": "list_item", "bbox": { "l": 86.64, "t": 227.635, "r": 539.04, "b": 198.72 }, "text": "Board of Regents must approve the contract if it requires expenditures of more than $250K in a single fiscal year before the President may sign the contract.", "reading_order": 9 }, { "id": "p111.13.11", "order": 31, "type": "list_item", "bbox": { "l": 86.64, "t": 197.85500000000002, "r": 535.68, "b": 169.92 }, "text": "The President signs any contract that requires expenditures of more than $5K and gives to Purchasing.", "marker": "-", "reading_order": 10 } ], "reading_order": 12 }, { "id": "p111.14", "order": 32, "type": "heading", "bbox": { "l": 87.84, "t": 166.08, "r": 188.16, "b": 154.56 }, "text": "• Purchasing will:", "level": 3, "reading_order": 13 }, { "id": "p111.15", "order": 33, "type": "text", "bbox": { "l": 123.84, "t": 151.68, "r": 476.16, "b": 139.44 }, "text": "○ File a copy of the fully executed and approved contract to Lexion CMS.", "children": [ { "id": "p111.15.1", "order": 34, "type": "form_field", "bbox": { "l": 123.84, "t": 151.68, "r": 135.84, "b": 139.68 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ File a copy of the fully executed and approved contract to Lexion CMS.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p111.15", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 14 }, { "id": "p111.16", "order": 35, "type": "text", "bbox": { "l": 123.36, "t": 137.52, "r": 502.08, "b": 96 }, "text": "Submit the approved PSC or MOA with PON, when applicable, to the State's Government Contract Review Committee; leases do not require committee approval.", "reading_order": 15 }, { "id": "p111.17", "order": 36, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 540.24, "b": 49.2 }, "text": "Page 111", "attrs": { "block_label": "number" }, "reading_order": 16 } ] }, { "document_id": 16417, "page": 112, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 35, "counts_by_type": { "footer": 1, "form_field": 4, "header": 1, "heading": 7, "list": 4, "list_item": 13, "text": 5 }, "build_ms": 4, "items": [ { "id": "p112.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 755.04, "r": 282.24, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p112.2", "order": 2, "type": "list", "bbox": { "l": 86.64, "t": 715.109, "r": 534.48, "b": 643.2 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p112.2.1", "order": 3, "type": "list_item", "bbox": { "l": 159.6, "t": 715.109, "r": 519.12, "b": 688.08 }, "text": "PSCs less than $10K are information only and do not require committee approval.", "reading_order": 0 }, { "id": "p112.2.2", "order": 4, "type": "list_item", "bbox": { "l": 159.36, "t": 686.109, "r": 492.96, "b": 672.96 }, "text": "PSCs over $10K and MOAs over $50K require committee approval.", "reading_order": 1 }, { "id": "p112.2.3", "order": 5, "type": "list_item", "bbox": { "l": 86.64, "t": 672.005, "r": 534.48, "b": 643.2 }, "text": "Government Contract Review Committee reviews and approves contracts, if applicable, and returns to Purchasing.", "reading_order": 2 } ], "reading_order": 1 }, { "id": "p112.3", "order": 6, "type": "heading", "bbox": { "l": 87.36, "t": 640.32, "r": 188.64, "b": 628.32 }, "text": "• Purchasing will:", "level": 3, "reading_order": 2 }, { "id": "p112.4", "order": 7, "type": "text", "bbox": { "l": 123.12, "t": 625.68, "r": 531.36, "b": 599.04 }, "text": "Issue a PO in Banner without a requisition, using above documentation to support the approvals (see Purchase Requisitions and Purchase Orders section).", "reading_order": 3 }, { "id": "p112.5", "order": 8, "type": "list_item", "bbox": { "l": 86.88, "t": 597.975, "r": 511.44, "b": 554.16 }, "text": "Contract Managers are responsible for understanding the terms of the contract, administering the contract, managing the relationship between the University and the vendor, monitoring performance, and ensuring charges are appropriate.", "marker": "-", "reading_order": 4 }, { "id": "p112.6", "order": 9, "type": "heading", "bbox": { "l": 69.84, "t": 522.72, "r": 241.68, "b": 509.52 }, "text": "Requests for Bids and Proposals", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p112.7", "order": 10, "type": "text", "bbox": { "l": 69.36, "t": 506.88, "r": 521.52, "b": 464.64 }, "text": "Purchases totaling $40K or more require a formal request for bid (RFB) or request for proposal (RFP) process. Bids are used to select the best value for the University, and proposals are used when factors other than price are considered in selecting the vendor.", "reading_order": 6 }, { "id": "p112.8", "order": 11, "type": "heading", "bbox": { "l": 69.84, "t": 455.04, "r": 194.4, "b": 441.84 }, "text": "Responsible position(s):", "level": 3, "reading_order": 7 }, { "id": "p112.9", "order": 12, "type": "list", "bbox": { "l": 108.05, "t": 432.709, "r": 161.081, "b": 404.278 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p112.9.1", "order": 13, "type": "list_item", "bbox": { "l": 108.05, "t": 432.709, "r": 156.945, "b": 419.278 }, "text": "Requester", "reading_order": 0 }, { "id": "p112.9.2", "order": 14, "type": "list_item", "bbox": { "l": 108.05, "t": 417.709, "r": 161.081, "b": 404.278 }, "text": "Purchasing", "marker": "•", "reading_order": 1 } ], "reading_order": 8 }, { "id": "p112.10", "order": 15, "type": "heading", "bbox": { "l": 69.84, "t": 394.08, "r": 240.48, "b": 381.84 }, "text": "Required documents and access:", "level": 3, "reading_order": 9 }, { "id": "p112.11", "order": 16, "type": "list", "bbox": { "l": 108.05, "t": 371.959, "r": 343.318, "b": 343.248 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p112.11.1", "order": 17, "type": "list_item", "bbox": { "l": 108.05, "t": 371.959, "r": 141.963, "b": 358.528 }, "text": "Banner", "reading_order": 0 }, { "id": "p112.11.2", "order": 18, "type": "list_item", "bbox": { "l": 108.05, "t": 356.679, "r": 343.318, "b": 343.248 }, "text": "Grantor approval letters, when needed, e.g. USDA", "reading_order": 1 } ], "reading_order": 10 }, { "id": "p112.12", "order": 19, "type": "heading", "bbox": { "l": 69.36, "t": 333.36, "r": 185.04, "b": 319.92 }, "text": "Frequency and timing:", "level": 3, "reading_order": 11 }, { "id": "p112.13", "order": 20, "type": "list_item", "bbox": { "l": 87.12, "t": 311.655, "r": 159.84, "b": 298.224 }, "text": "As needed", "marker": "•", "reading_order": 12 }, { "id": "p112.14", "order": 21, "type": "heading", "bbox": { "l": 69.84, "t": 287.52, "r": 105.84, "b": 275.04 }, "text": "Steps:", "level": 3, "reading_order": 13 }, { "id": "p112.15", "order": 22, "type": "list", "bbox": { "l": 123.6, "t": 249.6, "r": 534, "b": 193.92 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p112.15.1", "order": 23, "type": "list_item", "bbox": { "l": 124.08, "t": 249.6, "r": 325.68, "b": 237.36 }, "text": "Identify a need for a purchase of $40K.", "marker": "○", "children": [ { "id": "p112.15.1.1", "order": 24, "type": "form_field", "bbox": { "l": 124.08, "t": 249.6, "r": 136.08, "b": 237.6 }, "text": "", "attrs": { "field_kind": "radio", "label": "Identify a need for a purchase of $40K.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p112.15.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p112.15.2", "order": 25, "type": "list_item", "bbox": { "l": 123.6, "t": 234.72, "r": 459.36, "b": 222.96 }, "text": "Determine whether sufficient budget is available to meet the need.", "reading_order": 1 }, { "id": "p112.15.3", "order": 26, "type": "list_item", "bbox": { "l": 123.6, "t": 220.56, "r": 534, "b": 208.08 }, "text": "Submit a budget transfer request if insufficient budget exists in the funding source.", "marker": "○", "children": [ { "id": "p112.15.3.1", "order": 27, "type": "form_field", "bbox": { "l": 123.6, "t": 220.56, "r": 135.6, "b": 208.56 }, "text": "", "attrs": { "field_kind": "radio", "label": "Submit a budget transfer request if insufficient budget exists in the funding source.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p112.15.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p112.15.4", "order": 28, "type": "list_item", "bbox": { "l": 123.84, "t": 205.92, "r": 420.48, "b": 193.92 }, "text": "Ensure the purchase is allowable from the funding source.", "marker": "○", "children": [ { "id": "p112.15.4.1", "order": 29, "type": "form_field", "bbox": { "l": 123.84, "t": 205.92, "r": 135.84, "b": 193.92 }, "text": "", "attrs": { "field_kind": "radio", "label": "Ensure the purchase is allowable from the funding source.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p112.15.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 } ], "reading_order": 14 }, { "id": "p112.16", "order": 30, "type": "text", "bbox": { "l": 123.6, "t": 191.52, "r": 513.84, "b": 136.08 }, "text": "O Understand additional approvals are required. The requester should make approvers aware of the requests to ensure a timely approval by justifying the purchase as reasonable and necessary, has sufficient budget available, and is allowable from funding source.", "reading_order": 15 }, { "id": "p112.17", "order": 31, "type": "text", "bbox": { "l": 123.36, "t": 133.44, "r": 498.24, "b": 106.8 }, "text": "Communicate specifications to Purchasing to initiate the bid process, e.g., performance need, name brand or equivalent, etc.", "reading_order": 16 }, { "id": "p112.18", "order": 32, "type": "heading", "bbox": { "l": 87.6, "t": 103.92, "r": 188.16, "b": 92.4 }, "text": "• Purchasing will:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 17 }, { "id": "p112.19", "order": 33, "type": "text", "bbox": { "l": 124.08, "t": 89.52, "r": 268.8, "b": 77.04 }, "text": "○ Identify potential sources.", "children": [ { "id": "p112.19.1", "order": 34, "type": "form_field", "bbox": { "l": 124.08, "t": 89.52, "r": 136.08, "b": 77.52 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Identify potential sources.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p112.19", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 18 }, { "id": "p112.20", "order": 35, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 541.44, "b": 49.44 }, "text": "Page 112", "attrs": { "block_label": "number" }, "reading_order": 19 } ] }, { "document_id": 16417, "page": 113, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 34, "counts_by_type": { "footer": 1, "form_field": 3, "header": 1, "heading": 5, "link": 2, "list": 2, "list_item": 8, "text": 12 }, "build_ms": 8, "items": [ { "id": "p113.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 755.04, "r": 282, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p113.2", "order": 2, "type": "text", "bbox": { "l": 123.84, "t": 714.48, "r": 504, "b": 688.08 }, "text": "Develop an RFB/RFP from templates, specifying scope, product description, schedule of bid process dates, etc.", "reading_order": 1 }, { "id": "p113.3", "order": 3, "type": "text", "bbox": { "l": 123.84, "t": 685.44, "r": 538.32, "b": 659.04 }, "text": "Post the RFB to the University's Purchase Bid Opportunities website Kentucky State University | Bid Opportunities (kysu.edu)", "children": [ { "id": "p113.3.1", "order": 4, "type": "link", "bbox": { "l": 463.9, "t": 686.74, "r": 542.25, "b": 672.24 }, "text": "Kentucky State", "attrs": { "uri": "https://www.kysu.edu/finance-and-administration/purchasing/bid-opportunities.php", "action_type": "/URI" }, "reading_order": 0 }, { "id": "p113.3.2", "order": 5, "type": "link", "bbox": { "l": 69.75, "t": 672.24, "r": 336.1, "b": 657.75 }, "text": "University | Bid Opportunities (kysu.edu)", "attrs": { "uri": "https://www.kysu.edu/finance-and-administration/purchasing/bid-opportunities.php", "action_type": "/URI" }, "reading_order": 1 } ], "reading_order": 2 }, { "id": "p113.4", "order": 6, "type": "text", "bbox": { "l": 124.08, "t": 656.4, "r": 481.92, "b": 644.4 }, "text": "○ Send the RFB to known vendors with a link to the Bid Opportunities site.", "children": [ { "id": "p113.4.1", "order": 7, "type": "form_field", "bbox": { "l": 124.08, "t": 656.4, "r": 136.08, "b": 644.4 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Send the RFB to known vendors with a link to the Bid Opportunities site.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p113.4", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p113.5", "order": 8, "type": "text", "bbox": { "l": 124.32, "t": 642.24, "r": 513.12, "b": 629.52 }, "text": "All questions regarding RFB/RFP must go through the Purchasing Director.", "reading_order": 4 }, { "id": "p113.6", "order": 9, "type": "text", "bbox": { "l": 124.56, "t": 626.88, "r": 367.44, "b": 615.6 }, "text": "○ Provide written responses to vendor questions.", "children": [ { "id": "p113.6.1", "order": 10, "type": "form_field", "bbox": { "l": 124.56, "t": 626.88, "r": 135.84, "b": 615.6 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Provide written responses to vendor questions.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p113.6", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 5 }, { "id": "p113.7", "order": 11, "type": "text", "bbox": { "l": 124.8, "t": 612.48, "r": 296.16, "b": 601.2 }, "text": "Evaluate bids after closing date.", "reading_order": 6 }, { "id": "p113.8", "order": 12, "type": "text", "bbox": { "l": 124.08, "t": 597.84, "r": 497.04, "b": 572.4 }, "text": "○ Notify the requester of the likely bid recipient to ensure selected bid meets requester's needs.", "children": [ { "id": "p113.8.1", "order": 13, "type": "form_field", "bbox": { "l": 124.08, "t": 597.84, "r": 136.08, "b": 585.84 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Notify the requester of the likely bid recipient to ensure selected bid meets requester's needs.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p113.8", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 7 }, { "id": "p113.9", "order": 14, "type": "text", "bbox": { "l": 123.6, "t": 569.28, "r": 534.48, "b": 528.48 }, "text": "Issue a PO to the awarded vendor without a requisition, using the bid award documentation to support the approvals (see Purchase Requisitions and Purchase Orders section).", "reading_order": 8 }, { "id": "p113.10", "order": 15, "type": "heading", "bbox": { "l": 70.08, "t": 517.68, "r": 175.44, "b": 505.44 }, "text": "Procurement Cards", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p113.11", "order": 16, "type": "text", "bbox": { "l": 69.36, "t": 501.84, "r": 520.08, "b": 445.44 }, "text": "The Procurement Card (PCard or credit card) program is designed to provide a more efficient means of making routine purchases by reducing paperwork and waiting times, allowing more purchasing responsibility and control at the department and project level, and streamlining the purchasing cycle for frequent low-dollar purchases.", "reading_order": 10 }, { "id": "p113.12", "order": 17, "type": "text", "bbox": { "l": 69.36, "t": 436.32, "r": 423.36, "b": 423.36 }, "text": "P-Cards were discontinued due to abuses under previous administrations.", "reading_order": 11 }, { "id": "p113.13", "order": 18, "type": "text", "bbox": { "l": 70.32, "t": 413.28, "r": 148.56, "b": 401.28 }, "text": "Card Issuance", "reading_order": 12 }, { "id": "p113.14", "order": 19, "type": "heading", "bbox": { "l": 70.08, "t": 397.68, "r": 193.92, "b": 385.68 }, "text": "Responsible position(s):", "level": 3, "reading_order": 13 }, { "id": "p113.15", "order": 20, "type": "list_item", "bbox": { "l": 87.12, "t": 376.435, "r": 163.2, "b": 362.16 }, "text": "Purchasing", "marker": "•", "reading_order": 14 }, { "id": "p113.16", "order": 21, "type": "heading", "bbox": { "l": 69.84, "t": 352.32, "r": 240.24, "b": 339.6 }, "text": "Required documents and access:", "level": 3, "reading_order": 15 }, { "id": "p113.17", "order": 22, "type": "list", "bbox": { "l": 108.05, "t": 329.929, "r": 233.903, "b": 301.248 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p113.17.1", "order": 23, "type": "list_item", "bbox": { "l": 108.05, "t": 329.929, "r": 172.136, "b": 316.498 }, "text": "Request form", "reading_order": 0 }, { "id": "p113.17.2", "order": 24, "type": "list_item", "bbox": { "l": 108.05, "t": 314.679, "r": 233.903, "b": 301.248 }, "text": "Credit card system access", "marker": "•", "reading_order": 1 } ], "reading_order": 16 }, { "id": "p113.18", "order": 25, "type": "heading", "bbox": { "l": 69.84, "t": 290.64, "r": 184.56, "b": 278.64 }, "text": "Frequency and timing:", "level": 3, "reading_order": 17 }, { "id": "p113.19", "order": 26, "type": "list_item", "bbox": { "l": 87.36, "t": 269.885, "r": 225.84, "b": 256.32 }, "text": "As requests are received", "reading_order": 18 }, { "id": "p113.20", "order": 27, "type": "heading", "bbox": { "l": 69.84, "t": 245.28, "r": 105.36, "b": 233.52 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 19 }, { "id": "p113.21", "order": 28, "type": "text", "bbox": { "l": 69.36, "t": 222.72, "r": 536.64, "b": 166.56 }, "text": "The current process utilizes numbered cards which users can sign out temporarily. Cards are returned to Purchasing with receipts and account coding for charges made to the card. Best practice for good internal controls recommends issuing cards in the cardholder's name for greater accountability and reduced risk of fraud.", "reading_order": 20 }, { "id": "p113.22", "order": 29, "type": "list", "bbox": { "l": 86.88, "t": 158.10500000000002, "r": 504.48, "b": 83.76 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p113.22.1", "order": 30, "type": "list_item", "bbox": { "l": 87.6, "t": 158.10500000000002, "r": 208.56, "b": 144.67399999999998 }, "text": "User requests a card", "reading_order": 0 }, { "id": "p113.22.2", "order": 31, "type": "list_item", "bbox": { "l": 87.12, "t": 142.85500000000002, "r": 504.48, "b": 114.48 }, "text": "Purchasing issues a numbered card to the requestor and logs the request, including purpose and dates requested.", "reading_order": 1 }, { "id": "p113.22.3", "order": 32, "type": "list_item", "bbox": { "l": 87.12, "t": 113.08500000000004, "r": 401.28, "b": 99.12 }, "text": "User makes charges to the card and retains itemized receipts.", "marker": "-", "reading_order": 2 }, { "id": "p113.22.4", "order": 33, "type": "list_item", "bbox": { "l": 86.88, "t": 97.83000000000004, "r": 368.88, "b": 83.76 }, "text": "User returns card with itemized receipts to Purchasing.", "reading_order": 3 } ], "reading_order": 21 }, { "id": "p113.23", "order": 34, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 541.44, "b": 49.44 }, "text": "Page 113", "attrs": { "block_label": "number" }, "reading_order": 22 } ] }, { "document_id": 16417, "page": 114, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 38, "counts_by_type": { "footer": 1, "form_field": 2, "header": 1, "heading": 8, "list": 4, "list_item": 18, "text": 4 }, "build_ms": 3, "items": [ { "id": "p114.1", "order": 1, "type": "header", "bbox": { "l": 69.12, "t": 755.28, "r": 282.48, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p114.2", "order": 2, "type": "list_item", "bbox": { "l": 86.16, "t": 715.525, "r": 409.68, "b": 700.8 }, "text": "Purchasing logs the return of the card with appropriate receipts.", "reading_order": 1 }, { "id": "p114.3", "order": 3, "type": "text", "bbox": { "l": 69.84, "t": 691.44, "r": 255.6, "b": 677.76 }, "text": "Coding Procurement Card Charges", "reading_order": 2 }, { "id": "p114.4", "order": 4, "type": "heading", "bbox": { "l": 69.6, "t": 675.6, "r": 195.12, "b": 662.4 }, "text": "Responsible position(s):", "level": 3, "reading_order": 3 }, { "id": "p114.5", "order": 5, "type": "list_item", "bbox": { "l": 86.88, "t": 654.005, "r": 164.16, "b": 639.12 }, "text": "Purchasing", "marker": "•", "reading_order": 4 }, { "id": "p114.6", "order": 6, "type": "heading", "bbox": { "l": 69.36, "t": 630.24, "r": 240.96, "b": 617.28 }, "text": 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"id": "p114.10", "order": 11, "type": "heading", "bbox": { "l": 69.6, "t": 524.4, "r": 106.8, "b": 511.2 }, "text": "Steps:", "level": 3, "reading_order": 9 }, { "id": "p114.11", "order": 12, "type": "list", "bbox": { "l": 86.16, "t": 502.205, "r": 517.44, "b": 398.64 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p114.11.1", "order": 13, "type": "list_item", "bbox": { "l": 86.4, "t": 502.205, "r": 500.4, "b": 474.24 }, "text": "Code the expenses in the credit cards system from the information provided on the receipts.", "reading_order": 0 }, { "id": "p114.11.2", "order": 14, "type": "list_item", "bbox": { "l": 86.4, "t": 472.455, "r": 400.56, "b": 457.92 }, "text": "Scan receipts and attach to transaction in credit card system.", "marker": "-", "reading_order": 1 }, { "id": "p114.11.3", "order": 15, "type": "list_item", "bbox": { "l": 86.88, "t": 457.455, "r": 267.84, "b": 443.28 }, "text": "Route transactions for approvals.", "reading_order": 2 }, { "id": "p114.11.4", "order": 16, "type": "list_item", "bbox": { "l": 86.16, "t": 442.185, "r": 517.44, "b": 398.64 }, "text": "Review the credit card transaction activity to ensure that all transactions for the month have been coded, approved, and receipts are attached before activity is uploaded to accounting.", "marker": "-", "reading_order": 3 } ], "reading_order": 10 }, { "id": "p114.12", "order": 17, "type": "text", "bbox": { "l": 69.84, "t": 389.52, "r": 233.76, "b": 375.36 }, "text": "Purchasing Month-End Closing", "reading_order": 11 }, { "id": "p114.13", "order": 18, "type": "heading", "bbox": { "l": 69.12, "t": 373.68, "r": 194.88, "b": 360 }, "text": "Responsible position(s):", "level": 3, "reading_order": 12 }, { "id": "p114.14", "order": 19, "type": "list_item", "bbox": { "l": 86.64, "t": 351.655, "r": 204.24, "b": 336.72 }, "text": "Purchasing Director", "marker": "•", "reading_order": 13 }, { "id": "p114.15", "order": 20, "type": "heading", "bbox": { "l": 69.12, "t": 328.08, "r": 240.96, "b": 314.64 }, "text": "Required documents and access:", "level": 3, "reading_order": 14 }, { "id": "p114.16", "order": 21, "type": "list", "bbox": { "l": 108.05, "t": 305.179, "r": 245.747, "b": 261.22799999999995 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p114.16.1", "order": 22, "type": "list_item", "bbox": { "l": 108.05, "t": 305.179, "r": 245.747, "b": 291.748 }, "text": "Month-End Closing Checklist", "marker": "•", "reading_order": 0 }, { "id": "p114.16.2", "order": 23, "type": "list_item", "bbox": { "l": 108.05, "t": 289.909, "r": 141.963, "b": 276.47799999999995 }, "text": "Banner", "reading_order": 1 }, { "id": "p114.16.3", "order": 24, "type": "list_item", "bbox": { "l": 108.05, "t": 274.659, "r": 203.09, "b": 261.22799999999995 }, "text": "Credit card systems", "marker": "•", "reading_order": 2 } ], "reading_order": 15 }, { "id": "p114.17", "order": 25, "type": "heading", "bbox": { "l": 69.12, "t": 251.52, "r": 185.28, "b": 238.08 }, 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167.52, "r": 193.44, "b": 156 }, "text": "FOAUAPP", "marker": "○", "children": [ { "id": "p114.20.2.1", "order": 31, "type": "form_field", "bbox": { "l": 124.56, "t": 167.52, "r": 136.08, "b": 156 }, "text": "", "attrs": { "field_kind": "radio", "label": "FOAUAPP", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p114.20.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p114.20.3", "order": 32, "type": "list_item", "bbox": { "l": 86.88, "t": 154.10500000000002, "r": 378.72, "b": 140.16 }, "text": "Resolve all incomplete requisitions and purchase orders.", "marker": "•", "reading_order": 2 } ], "reading_order": 19 }, { "id": "p114.21", "order": 33, "type": "text", "bbox": { "l": 124.56, "t": 138, "r": 192, "b": 126.24 }, "text": "O FGRIDDOC", "reading_order": 20 }, { "id": "p114.22", "order": 34, "type": "list", "bbox": { "l": 86.64, "t": 124.58500000000004, "r": 531.12, "b": 81.84 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p114.22.1", "order": 35, "type": "list_item", "bbox": { "l": 86.64, "t": 124.58500000000004, "r": 531.12, "b": 96.72 }, "text": "Identify all open requisitions that are completed but have not been converted to purchase orders yet.", "reading_order": 0 }, { "id": "p114.22.2", "order": 36, "type": "list_item", "bbox": { "l": 124.08, "t": 94.08, "r": 194.16, "b": 81.84 }, "text": "FPROPNR", "marker": "○", "children": [ { "id": "p114.22.2.1", "order": 37, "type": "form_field", "bbox": { "l": 124.08, "t": 94.08, "r": 136.08, "b": 82.08 }, "text": "", "attrs": { "field_kind": "radio", "label": "FPROPNR", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p114.22.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 } ], "reading_order": 21 }, { "id": "p114.23", "order": 38, "type": "footer", "bbox": { "l": 495.6, "t": 61.68, "r": 541.44, "b": 49.2 }, "text": 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encumbrances to determine if they should be closed.", "reading_order": 0 }, { "id": "p115.2.2", "order": 4, "type": "list_item", "bbox": { "l": 124.32, "t": 699.12, "r": 194.4, "b": 687.6 }, "text": "FPROPNE", "marker": "○", "children": [ { "id": "p115.2.2.1", "order": 5, "type": "form_field", "bbox": { "l": 124.32, "t": 699.12, "r": 135.84, "b": 687.6 }, "text": "", "attrs": { "field_kind": "radio", "label": "FPROPNE", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p115.2.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p115.2.3", "order": 6, "type": "list_item", "bbox": { "l": 86.16, "t": 685.755, "r": 510.72, "b": 656.64 }, "text": "Roll any remaining purchase orders still in progress to the next fiscal period, ensuring appropriate cutoff for grants.", "reading_order": 2 }, { "id": "p115.2.4", "order": 7, "type": "list_item", "bbox": { "l": 124.08, "t": 654.96, "r": 193.68, "b": 642.96 }, 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"glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p115.2.6", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 5 }, { "id": "p115.2.7", "order": 12, "type": "list_item", "bbox": { "l": 86.64, "t": 611.755, "r": 320.4, "b": 597.6 }, "text": "Reconcile pcard and corporate card charges", "reading_order": 6 }, { "id": "p115.2.8", "order": 13, "type": "list_item", "bbox": { "l": 87.36, "t": 596.475, "r": 300.96, "b": 582.48 }, "text": "Update checklist with completion dates.", "reading_order": 7 } ], "reading_order": 1 }, { "id": "p115.3", "order": 14, "type": "footer", "bbox": { "l": 495.36, "t": 61.68, "r": 541.92, "b": 49.2 }, "text": "Page 115", "attrs": { "block_label": "number" }, "reading_order": 2 } ] }, { "document_id": 16417, "page": 116, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 16, "counts_by_type": { "footer": 1, "header": 1, "heading": 3, "list": 1, "list_item": 2, "text": 8 }, "build_ms": 2, "items": [ { "id": "p116.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 755.04, "r": 282, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p116.2", "order": 2, "type": "heading", "bbox": { "l": 70.08, "t": 712.8, "r": 191.52, "b": 697.92 }, "text": "Travel Expenses", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p116.3", "order": 3, "type": "text", "bbox": { "l": 68.4, "t": 693.36, "r": 540.48, "b": 607.92 }, "text": "Kentucky State University is committed to conducting its business-related travel in an efficient and cost-effective manner, aligning with the university's mission, and complying with relevant state and federal laws. Reimbursement requests for university travel are processed through accounts payable, ensuring compliance with applicable regulations and best practices. The policy emphasizes integrity, compliance with laws and ethics guidelines, and the avoidance of personal benefit.", "reading_order": 2 }, { "id": "p116.4", "order": 4, "type": "heading", "bbox": { "l": 70.08, "t": 598.8, "r": 108.24, "b": 585.12 }, "text": "Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p116.5", "order": 5, "type": "text", "bbox": { "l": 68.64, "t": 582.24, "r": 538.8, "b": 510.96 }, "text": "The University reimburses staff for reasonable and necessary expenses incurred during approved business-related travel. All travel should be prudently planned so that the best interests of the organization are served at the most reasonable cost. Employees traveling are expected to exercise the same economy that a practical person would exercise when traveling at their own expense on personal business.", "reading_order": 4 }, { "id": "p116.6", "order": 6, "type": "text", "bbox": { "l": 68.64, "t": 502.32, "r": 536.64, "b": 460.32 }, "text": "Departments or grants may impose additional policy restrictions for travel expenses for budgetary considerations or funding source restrictions; however, in no instance may these policies be more lenient than this policy.", "reading_order": 5 }, { "id": "p116.7", "order": 7, "type": "text", "bbox": { "l": 68.4, "t": 451.44, "r": 541.44, "b": 394.32 }, "text": "All travel must be authorized in advance and coordinated through the Purchasing Travel Office prior to incurring any travel expenses. Travel must be approved no less than 21 days prior to the departure date for domestic locations and no less than 45 days prior to the departure date for international travel.", "reading_order": 6 }, { "id": "p116.8", "order": 8, "type": "heading", "bbox": { "l": 69.36, "t": 385.2, "r": 210.48, "b": 372.24 }, "text": "Allowable Travel Expenses", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p116.9", "order": 9, "type": "text", "bbox": { "l": 68.4, "t": 369.6, "r": 533.04, "b": 312.72 }, "text": "Reimbursement is allowed only when reimbursement has not been, and will not be, received from other sources. Business travel must follow the Accountable Plan for Employee Expenses policy. The Purchasing Travel Office may pay certain travel expenses in advance of travel on a University PCard on behalf of the traveler. Unused tickets remain the property of the University.", "reading_order": 8 }, { "id": "p116.10", "order": 10, "type": "text", "bbox": { "l": 87.36, "t": 303.12, "r": 532.08, "b": 262.56 }, "text": "Transportation is generally arranged in advance through the Purchasing Travel Office.\nLocal ground transportation at the destination is generally reimbursed to the traveler after the travel.", "reading_order": 9 }, { "id": "p116.11", "order": 11, "type": "text", "bbox": { "l": 122.88, "t": 260.16, "r": 538.56, "b": 232.56 }, "text": "Airfare will be arranged through the Purchasing Travel Office at the lowest available airfare that reasonably meets business travel needs.", "reading_order": 10 }, { "id": "p116.12", "order": 12, "type": "text", "bbox": { "l": 123.6, "t": 230.4, "r": 445.68, "b": 218.64 }, "text": "o Automobile costs may not exceed the cost of allowable airfare.", "reading_order": 11 }, { "id": "p116.13", "order": 13, "type": "list", "bbox": { "l": 158.88, "t": 216.70899999999995, "r": 539.04, "b": 87.12 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p116.13.1", "order": 14, "type": "list_item", "bbox": { "l": 159.84, "t": 216.70899999999995, "r": 533.28, "b": 131.52 }, "text": "Personal vehicle use is reimbursed at the prevailing IRS mileage rate. The driver must possess a valid driver's license and personal automobile insurance. Tolls and parking may be reimbursed; however, expenses for fuel, insurance, maintenance, or repair may not. These are included in the mileage reimbursement rate. Personal commuting mileage between the employee's home and workstation is not reimbursable.", "reading_order": 0 }, { "id": "p116.13.2", "order": 15, "type": "list_item", "bbox": { "l": 158.88, "t": 129.66899999999998, "r": 539.04, "b": 87.12 }, "text": "Rental vehicles are authorized only if the rental vehicle is more economical than any other type of public transportation, or if the destination is not otherwise accessible. Insurance should be waived with the university", "reading_order": 1 } ], "reading_order": 12 }, { "id": "p116.14", "order": 16, "type": "footer", "bbox": { "l": 495.6, "t": 61.68, "r": 541.68, "b": 49.44 }, "text": "Page 116", "attrs": { "block_label": "number" }, "reading_order": 13 } ] }, { "document_id": 16417, "page": 117, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 28, "counts_by_type": { "footer": 1, "header": 1, "heading": 1, "list": 2, "list_item": 18, "text": 5 }, "build_ms": 3, "items": [ { "id": "p117.1", "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, "reading_order": 0 }, { "id": "p117.2", "order": 2, "type": "text", "bbox": { "l": 176.64, "t": 714.48, "r": 532.32, "b": 687.84 }, "text": "vendor. Expenses for tolls, parking, and fuel are allowable for the rental vehicle. Rental vehicles are arranged through the Purchasing Travel Office.", "reading_order": 1 }, { "id": "p117.3", "order": 3, "type": "text", "bbox": { "l": 123.12, "t": 685.2, "r": 456.24, "b": 672.72 }, "text": "o Rail or bus may not exceed the cost of the least expensive airfare.", "reading_order": 2 }, { "id": "p117.4", "order": 4, "type": "text", "bbox": { "l": 123.12, "t": 670.56, "r": 514.32, "b": 643.92 }, "text": "o Local ground transportation may be reimbursed at actual costs with receipts required for fares exceeding $25.", "reading_order": 3 }, { "id": "p117.5", "order": 5, "type": "list", "bbox": { "l": 86.4, "t": 642.755, "r": 540.72, "b": 451.44 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p117.5.1", "order": 6, "type": "list_item", "bbox": { "l": 86.88, "t": 642.755, "r": 540.72, "b": 585.36 }, "text": "Lodging is reimbursed at the reasonable single room rate for destinations more than 50 miles from the employee's primary workstation. Exceptions to the distance requirement require supervisory approval. Room and applicable taxes may be authorized on a University PCard.", "marker": "-", "reading_order": 0 }, { "id": "p117.5.2", "order": 7, "type": "list_item", "bbox": { "l": 86.64, "t": 583.975, "r": 539.28, "b": 526.56 }, "text": "Meals including tips will be reimbursed at the standard per diem rates, no receipts required, with higher rates applying in high-cost areas. Meal reimbursement is not provided for same-day travel without an overnight stay. Conference meals may be reimbursed if not included in registration fees. Alcoholic beverages are not reimbursed.", "reading_order": 1 }, { "id": "p117.5.3", "order": 8, "type": "list_item", "bbox": { "l": 86.64, "t": 525.4549999999999, "r": 536.88, "b": 497.04 }, "text": "Group Meals will be reimbursed at actual expenses with the original detailed receipt and a list of names of all individuals included in the group.", "reading_order": 2 }, { "id": "p117.5.4", "order": 9, "type": "list_item", "bbox": { "l": 86.4, "t": 495.705, "r": 538.08, "b": 467.28 }, "text": "Other incidental expenses, e.g., baggage fees, tolls, parking, etc. may be reimbursed with receipts for expenses exceeding $25.", "reading_order": 3 }, { "id": "p117.5.5", "order": 10, "type": "list_item", "bbox": { "l": 86.4, "t": 465.955, "r": 483.12, "b": 451.44 }, "text": "Registration fees may be paid in advance by Purchasing on a University PCard.", "reading_order": 4 } ], "reading_order": 4 }, { "id": "p117.6", "order": 11, "type": "heading", "bbox": { "l": 70.08, "t": 441.36, "r": 224.4, "b": 428.88 }, "text": "Unallowable Travel Expenses", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p117.7", "order": 12, "type": "list", "bbox": { "l": 85.92, "t": 426.935, "r": 540.24, "b": 157.2 }, "text": "", "attrs": { "item_count": 13 }, "children": [ { "id": "p117.7.1", "order": 13, "type": "list_item", "bbox": { "l": 86.88, "t": 426.935, "r": 234, "b": 412.8 }, "text": "Airline club memberships.", "marker": "•", "reading_order": 0 }, { "id": "p117.7.2", "order": 14, "type": "list_item", "bbox": { "l": 86.16, "t": 411.685, "r": 385.44, "b": 397.92 }, "text": "Airline upgrades, business class or first class for all flights.", "marker": "-", "reading_order": 1 }, { "id": "p117.7.3", "order": 15, "type": "list_item", "bbox": { "l": 85.92, "t": 396.435, "r": 425.28, "b": 382.08 }, "text": "Childcare, babysitting, house-sitting, or pet-sitting/kennel charges.", "marker": "•", "reading_order": 2 }, { "id": "p117.7.4", "order": 16, "type": "list_item", "bbox": { "l": 86.4, "t": 381.185, "r": 384, "b": 367.2 }, "text": "Commuting between home and the primary work location.", "marker": "•", "reading_order": 3 }, { "id": "p117.7.5", "order": 17, "type": "list_item", "bbox": { "l": 86.4, "t": 365.905, "r": 535.92, "b": 351.84 }, "text": "Costs incurred by traveler's failure to cancel travel or hotel reservations in a timely fashion.", "marker": "•", "reading_order": 4 }, { "id": "p117.7.6", "order": 18, "type": "list_item", "bbox": { "l": 87.36, "t": 350.655, "r": 199.68, "b": 336.96 }, "text": "Clothing expenses.", "marker": "•", "reading_order": 5 }, { "id": "p117.7.7", "order": 19, "type": "list_item", "bbox": { "l": 87.36, "t": 335.405, "r": 263.52, "b": 321.36 }, "text": "Haircuts and personal grooming.", "marker": "•", "reading_order": 6 }, { "id": "p117.7.8", "order": 20, "type": "list_item", "bbox": { "l": 87.84, "t": 320.405, "r": 230.88, "b": 306.24 }, "text": "Laundry and dry cleaning.", "reading_order": 7 }, { "id": "p117.7.9", "order": 21, "type": "list_item", "bbox": { "l": 86.4, "t": 305.155, "r": 540.24, "b": 276.48 }, "text": "Passports, vaccinations, and visas when not required as a specific and necessary condition of the travel assignment.", "reading_order": 8 }, { "id": "p117.7.10", "order": 22, "type": "list_item", "bbox": { "l": 86.88, "t": 275.385, "r": 506.88, "b": 233.04 }, "text": "Personal entertainment expenses, including in-flight movies, headsets, health club facilities, hotel pay-per-view movies, in-theater movies, social activities, and related incidental costs.", "reading_order": 9 }, { "id": "p117.7.11", "order": 23, "type": "list_item", "bbox": { "l": 87.12, "t": 231.135, "r": 484.08, "b": 216.72 }, "text": "Travel accident insurance premiums or purchase of additional travel insurance.", "reading_order": 10 }, { "id": "p117.7.12", "order": 24, "type": "list_item", "bbox": { "l": 86.88, "t": 215.875, "r": 534.24, "b": 173.28 }, "text": "Travel expenses for non-employees including travel, lodging, meals or other expenses for spouses or other family members. President's contract includes an allowance for spousal travel.", "reading_order": 11 }, { "id": "p117.7.13", "order": 25, "type": "list_item", "bbox": { "l": 86.88, "t": 171.60500000000002, "r": 381.84, "b": 157.2 }, "text": "Other expenses not directly related to the business travel.", "reading_order": 12 } ], "reading_order": 6 }, { "id": "p117.8", "order": 26, "type": "text", "bbox": { "l": 69.12, "t": 147.84, "r": 494.4, "b": 120.24 }, "text": "If a circumstance arises that is not specifically covered in this travel policy, then the most conservative course of action should be taken.", "reading_order": 7 }, { "id": "p117.9", "order": 27, "type": "text", "bbox": { "l": 68.64, "t": 111.12, "r": 528.48, "b": 83.28 }, "text": "IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses, provides more details on this topic.", "reading_order": 8 }, { "id": "p117.10", "order": 28, "type": "footer", "bbox": { "l": 495.84, "t": 61.68, "r": 541.2, "b": 49.44 }, "text": "Page 117", "attrs": { "block_label": "number" }, "reading_order": 9 } ] }, { "document_id": 16417, "page": 118, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 34, "counts_by_type": { "footer": 1, "form_field": 5, "header": 1, "heading": 6, "list": 3, "list_item": 17, "text": 1 }, "build_ms": 3, "items": [ { "id": "p118.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 755.04, "r": 281.76, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p118.2", "order": 2, "type": "heading", "bbox": { "l": 70.32, "t": 713.76, "r": 138.72, "b": 701.04 }, "text": "Procedures", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p118.3", "order": 3, "type": "heading", "bbox": { "l": 70.08, "t": 694.8, "r": 176.64, "b": 682.56 }, "text": "Travel Authorization", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p118.4", "order": 4, "type": "text", "bbox": { "l": 69.6, "t": 678.96, "r": 537.12, "b": 624.24 }, "text": "All travel must be authorized 21 days in advance of departure or 45 days in advance for international travel. Travelers must submit a Travel Authorization form to obtain approval before making travel arrangements. Any travel or related expenses incurred prior to authorization may not be reimbursable to the employee.", "reading_order": 3 }, { "id": "p118.5", "order": 5, "type": "heading", "bbox": { "l": 70.08, "t": 613.68, "r": 194.16, "b": 601.44 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p118.6", "order": 6, "type": "list", "bbox": { "l": 108.05, "t": 591.749, "r": 222.851, "b": 547.818 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p118.6.1", "order": 7, "type": "list_item", "bbox": { "l": 108.05, "t": 591.749, "r": 145.714, "b": 578.318 }, "text": "Traveler", "marker": "•", "reading_order": 0 }, { "id": "p118.6.2", "order": 8, "type": "list_item", "bbox": { "l": 108.05, "t": 576.499, "r": 156.593, "b": 563.068 }, "text": "Approvers", "marker": "•", "reading_order": 1 }, { "id": "p118.6.3", "order": 9, "type": "list_item", "bbox": { "l": 108.05, "t": 561.249, "r": 222.851, "b": 547.818 }, "text": "Purchasing Travel Office", "marker": "•", "reading_order": 2 } ], "reading_order": 5 }, { "id": "p118.7", "order": 10, "type": "heading", "bbox": { "l": 69.84, "t": 537.84, "r": 240.72, "b": 525.36 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p118.8", "order": 11, "type": "list_item", "bbox": { "l": 86.64, "t": 516.2049999999999, "r": 385.68, "b": 501.84 }, "text": "Travel Request Form – domestic, international, or athletics", "reading_order": 7 }, { "id": "p118.9", "order": 12, "type": "heading", "bbox": { "l": 69.84, "t": 492, "r": 185.04, "b": 479.28 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p118.10", "order": 13, "type": "list_item", "bbox": { "l": 87.12, "t": 470.705, "r": 187.68, "b": 456.96 }, "text": "Daily, as needed", "reading_order": 9 }, { "id": "p118.11", "order": 14, "type": "heading", "bbox": { "l": 69.84, "t": 446.64, "r": 105.84, "b": 434.4 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p118.12", "order": 15, "type": "list_item", "bbox": { "l": 87.6, "t": 424.935, "r": 533.28, "b": 382.08 }, "text": "The traveler submits a Travel Authorization (TA) form through DocuSign at least 21 days in advance, 45 days for international, of scheduled travel with documentation attached to support the cost of travel.", "reading_order": 11 }, { "id": "p118.13", "order": 16, "type": "list", "bbox": { "l": 123.36, "t": 379.68, "r": 476.16, "b": 294.96 }, "text": "", "attrs": { "item_count": 6 }, "children": [ { "id": "p118.13.1", "order": 17, "type": "list_item", "bbox": { "l": 123.36, "t": 379.68, "r": 476.16, "b": 366.96 }, "text": "Transportation – airfare, rental car, personal vehicle mileage with map", "reading_order": 0 }, { "id": "p118.13.2", "order": 18, "type": "list_item", "bbox": { "l": 123.84, "t": 365.04, "r": 415.2, "b": 352.8 }, "text": "Lodging – hotel information with block rates, if applicable", "marker": "○", "children": [ { "id": "p118.13.2.1", "order": 19, "type": "form_field", "bbox": { "l": 123.84, "t": 365.04, "r": 135.84, "b": 353.04 }, "text": "", "attrs": { "field_kind": "radio", "label": "Lodging – hotel information with block rates, if applicable", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p118.13.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p118.13.3", "order": 20, "type": "list_item", "bbox": { "l": 124.32, "t": 350.16, "r": 474.72, "b": 338.64 }, "text": "Registration fees – payment form with appropriate selections checked", "reading_order": 2 }, { "id": "p118.13.4", "order": 21, "type": "list_item", "bbox": { "l": 124.08, "t": 335.76, "r": 337.68, "b": 323.76 }, "text": "Per diem – for days/times in travel status", "marker": "○", "children": [ { "id": "p118.13.4.1", "order": 22, "type": "form_field", "bbox": { "l": 124.08, "t": 335.76, "r": 136.08, "b": 323.76 }, "text": "", "attrs": { "field_kind": "radio", "label": "Per diem – for days/times in travel status", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p118.13.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p118.13.5", "order": 23, "type": "list_item", "bbox": { "l": 124.32, "t": 321.12, "r": 441.84, "b": 309.36 }, "text": "Other expenses – parking, baggage, ground transportation, etc.", "marker": "○", "children": [ { "id": "p118.13.5.1", "order": 24, "type": "form_field", "bbox": { "l": 124.32, "t": 321.12, "r": 136.08, "b": 309.36 }, "text": "", "attrs": { "field_kind": "radio", "label": "Other expenses – parking, baggage, ground transportation, etc.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p118.13.5", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 4 }, { "id": "p118.13.6", "order": 25, "type": "list_item", "bbox": { "l": 124.56, "t": 306.48, "r": 404.64, "b": 294.96 }, "text": "List of participants, if traveling with a group of students", "marker": "○", "children": [ { "id": "p118.13.6.1", "order": 26, "type": "form_field", "bbox": { "l": 124.56, "t": 306.48, "r": 136.08, "b": 294.96 }, "text": "", "attrs": { "field_kind": "radio", "label": "List of participants, if traveling with a group of students", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p118.13.6", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 5 } ], "reading_order": 12 }, { "id": "p118.14", "order": 27, "type": "list", "bbox": { "l": 123.6, "t": 292.56, "r": 541.68, "b": 91.44 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p118.14.1", "order": 28, "type": "list_item", "bbox": { "l": 123.84, "t": 292.56, "r": 537.36, "b": 251.76 }, "text": "Route Travel Authorization for approvals. Approvers must be entered by the traveler on the form – Department Head, Vice President, Business Office, Grants (if required).", "reading_order": 0 }, { "id": "p118.14.2", "order": 29, "type": "list_item", "bbox": { "l": 124.08, "t": 249.12, "r": 497.76, "b": 222.72 }, "text": "Financial manager provides budgetary approval before the request leaves department level:", "marker": "○", "children": [ { "id": "p118.14.2.1", "order": 30, "type": "form_field", "bbox": { "l": 124.08, "t": 249.12, "r": 136.08, "b": 237.12 }, "text": "", "attrs": { "field_kind": "radio", "label": "Financial manager provides budgetary approval before the request leaves department level:", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p118.14.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p118.14.3", "order": 31, "type": "list_item", "bbox": { "l": 159.12, "t": 220.71900000000005, "r": 537.12, "b": 179.28 }, "text": "Grant Pls, financial managers of restricted funds, if applicable, approve that the travel has their budgetary approval. No further financial approval is required up to $5,000.", "reading_order": 2 }, { "id": "p118.14.4", "order": 32, "type": "list_item", "bbox": { "l": 159.36, "t": 177.43899999999996, "r": 527.28, "b": 135.6 }, "text": "Directors or Deans, financial managers of non-grant funds, approve that the travel has their budgetary approval. No further financial approval is required up to $1,000.", "reading_order": 3 }, { "id": "p118.14.5", "order": 33, "type": "list_item", "bbox": { "l": 123.6, "t": 133.68, "r": 541.68, "b": 91.44 }, "text": "Grant accounting or other compliance officer, if applicable, verifies that the travel is allowable from the restricted funding source. Budget availability is already checked by Purchasing with NSF.", "reading_order": 4 } ], "reading_order": 13 }, { "id": "p118.15", "order": 34, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 541.44, "b": 49.44 }, "text": "Page 118", "attrs": { "block_label": "number" }, "reading_order": 14 } ] }, { "document_id": 16417, "page": 119, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 34, "counts_by_type": { "footer": 1, "form_field": 2, "header": 1, "heading": 5, "list": 3, "list_item": 19, "text": 3 }, "build_ms": 3, "items": [ { "id": "p119.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 754.56, "r": 281.76, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p119.2", "order": 2, "type": "text", "bbox": { "l": 124.08, "t": 714.72, "r": 516.24, "b": 687.84 }, "text": "Purchasing Travel Office verifies that all required information is complete and accurate, and that the:", "reading_order": 1 }, { "id": "p119.3", "order": 3, "type": "list", "bbox": { "l": 159.6, "t": 686.109, "r": 353.04, "b": 658.8 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p119.3.1", "order": 4, "type": "list_item", "bbox": { "l": 159.6, "t": 686.109, "r": 353.04, "b": 673.2 }, "text": "Travel as reasonable and necessary,", "reading_order": 0 }, { "id": "p119.3.2", "order": 5, "type": "list_item", "bbox": { "l": 159.84, "t": 671.5889999999999, "r": 312.96, "b": 658.8 }, "text": "Complies with travel policy,", "marker": "■", "children": [ { "id": "p119.3.2.1", "order": 6, "type": "form_field", "bbox": { "l": 159.84, "t": 671.59, "r": 171.84, "b": 659.59 }, "text": "", "attrs": { "field_kind": "checkbox", "label": "Complies with travel policy,", "checked": true, "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p119.3.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 } ], "reading_order": 2 }, { "id": "p119.4", "order": 7, "type": "heading", "bbox": { "l": 160.08, "t": 656.4, "r": 279.6, "b": 644.88 }, "text": "FOAP is appropriate:", "level": 3, "reading_order": 3 }, { "id": "p119.5", "order": 8, "type": "list", "bbox": { "l": 123.84, "t": 642.5889999999999, "r": 528.24, "b": 466.8 }, "text": "", "attrs": { "item_count": 8 }, "children": [ { "id": "p119.5.1", "order": 9, "type": "list_item", "bbox": { "l": 159.84, "t": 642.5889999999999, "r": 382.32, "b": 630.24 }, "text": "Supporting documentation is attached for:", "reading_order": 0 }, { "id": "p119.5.2", "order": 10, "type": "list_item", "bbox": { "l": 195.36, "t": 628.505, "r": 522.72, "b": 600.24 }, "text": "Transportation – airfare, rental car, personal vehicle mileage with map", "reading_order": 1 }, { "id": "p119.5.3", "order": 11, "type": "list_item", "bbox": { "l": 196.08, "t": 598.725, "r": 255.6, "b": 584.88 }, "text": "Lodging", "marker": "•", "reading_order": 2 }, { "id": "p119.5.4", "order": 12, "type": "list_item", "bbox": { "l": 196.08, "t": 583.475, "r": 297.6, "b": 569.76 }, "text": "Registration fees", "reading_order": 3 }, { "id": "p119.5.5", "order": 13, "type": "list_item", "bbox": { "l": 195.6, "t": 568.225, "r": 419.76, "b": 554.4 }, "text": "Estimates for per diem and other expenses", "marker": "•", "reading_order": 4 }, { "id": "p119.5.6", "order": 14, "type": "list_item", "bbox": { "l": 195.6, "t": 553.225, "r": 369.84, "b": 539.76 }, "text": "List of participants, if applicable", "marker": "-", "reading_order": 5 }, { "id": "p119.5.7", "order": 15, "type": "list_item", "bbox": { "l": 159.36, "t": 537.569, "r": 528.24, "b": 496.56 }, "text": "Budget is available; NSF flagged requisitions should be rejected and resubmitted with a date after budget transfer is completed or an alternate FOAP is provided.", "reading_order": 6 }, { "id": "p119.5.8", "order": 16, "type": "list_item", "bbox": { "l": 123.84, "t": 493.68, "r": 524.4, "b": 466.8 }, "text": "VP/Provost approves non-grant funded purchases >$1k up to $5K. Recommend eliminating VP/Provost level, increase Director/Dean to $5K", "marker": "○", "children": [ { "id": "p119.5.8.1", "order": 17, "type": "form_field", "bbox": { "l": 123.84, "t": 493.68, "r": 135.84, "b": 481.68 }, "text": "", "attrs": { "field_kind": "radio", "label": "VP/Provost approves non-grant funded purchases >$1k up to $5K. Recommend eliminating VP/Provost level, increase Director/Dean to $5K", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p119.5.8", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 7 } ], "reading_order": 4 }, { "id": "p119.6", "order": 18, "type": "text", "bbox": { "l": 123.84, "t": 464.16, "r": 528.48, "b": 437.76 }, "text": "President and CPE approve all purchases from any funding source over $5K. The President must also approve travel authorizations in any amount that are:", "reading_order": 5 }, { "id": "p119.7", "order": 19, "type": "list", "bbox": { "l": 159.12, "t": 436.435, "r": 524.88, "b": 319.44 }, "text": "", "attrs": { "item_count": 6 }, "children": [ { "id": "p119.7.1", "order": 20, "type": "list_item", "bbox": { "l": 195.12, "t": 436.435, "r": 441.12, "b": 422.64 }, "text": "Less than 21 days in advance of travel dates, or", "marker": "-", "reading_order": 0 }, { "id": "p119.7.2", "order": 21, "type": "list_item", "bbox": { "l": 196.08, "t": 421.185, "r": 294.48, "b": 407.28 }, "text": "International, or", "marker": "•", "reading_order": 1 }, { "id": "p119.7.3", "order": 22, "type": "list_item", "bbox": { "l": 195.84, "t": 405.935, "r": 329.76, "b": 392.4 }, "text": "Board of Regents travel.", "reading_order": 2 }, { "id": "p119.7.4", "order": 23, "type": "list_item", "bbox": { "l": 159.12, "t": 390.269, "r": 524.88, "b": 348.96 }, "text": "Purchasing, as CPE approver designee, identifies all purchases over $5K that require CPE approval and routes a separate form via DocuSign for approval.", "reading_order": 3 }, { "id": "p119.7.5", "order": 24, "type": "list_item", "bbox": { "l": 159.12, "t": 346.739, "r": 522.48, "b": 333.36 }, "text": "CPE approves DocuSign with all attachments and returns to Purchasing.", "reading_order": 4 }, { "id": "p119.7.6", "order": 25, "type": "list_item", "bbox": { "l": 159.6, "t": 332.239, "r": 368.16, "b": 319.44 }, "text": "Purchasing approves on behalf of CPE.", "reading_order": 5 } ], "reading_order": 6 }, { "id": "p119.8", "order": 26, "type": "heading", "bbox": { "l": 70.08, "t": 308.64, "r": 234.72, "b": 295.92 }, "text": "Prepayment of Travel Expenses", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p119.9", "order": 27, "type": "text", "bbox": { "l": 69.36, "t": 292.8, "r": 537.36, "b": 238.32 }, "text": "The University may prepay various travel and related expenses. Any expenses paid out of pocket by employees may be reimbursed only at the conclusion of travel. The University is not obligated to reimburse any employee travel expenses for which the traveler did not obtain an approved Travel Authorization.", "reading_order": 8 }, { "id": "p119.10", "order": 28, "type": "heading", "bbox": { "l": 69.84, "t": 227.52, "r": 194.16, "b": 215.28 }, "text": "Responsible position(s):", "level": 3, "reading_order": 9 }, { "id": "p119.11", "order": 29, "type": "list_item", "bbox": { "l": 87.12, "t": 206.35500000000002, "r": 224.88, "b": 192.24 }, "text": "Purchasing Travel Office", "marker": "•", "reading_order": 10 }, { "id": "p119.12", "order": 30, "type": "heading", "bbox": { "l": 69.84, "t": 181.92, "r": 240.48, "b": 169.92 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 11 }, { "id": "p119.13", "order": 31, "type": "list_item", "bbox": { "l": 86.64, "t": 160.60500000000002, "r": 428.16, "b": 146.4 }, "text": "DocuSign Travel request form – domestic, international, or athletics", "reading_order": 12 }, { "id": "p119.14", "order": 32, "type": "heading", "bbox": { "l": 69.84, "t": 136.32, "r": 184.8, "b": 124.32 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 13 }, { "id": "p119.15", "order": 33, "type": "list_item", "bbox": { "l": 87.12, "t": 115.08500000000004, "r": 187.68, "b": 101.04 }, "text": "Daily, as needed", "reading_order": 14 }, { "id": "p119.16", "order": 34, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 541.44, "b": 49.2 }, "text": "Page 119", "attrs": { "block_label": "number" }, "reading_order": 15 } ] }, { "document_id": 16417, "page": 120, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 48, "counts_by_type": { "footer": 1, "form_field": 8, "header": 1, "heading": 7, "list": 5, "list_item": 18, "text": 8 }, "build_ms": 7, "items": 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"Book airfare.", "marker": "○", "children": [ { "id": "p120.3.2.1", "order": 6, "type": "form_field", "bbox": { "l": 144.05, "t": 677.78, "r": 156.05, "b": 665.78 }, "text": "", "attrs": { "field_kind": "radio", "label": "Book airfare.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p120.3.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p120.3.3", "order": 7, "type": "list_item", "bbox": { "l": 144.05, "t": 663.279, "r": 496.367, "b": 649.848 }, "text": "Authorize hotel charges and submit credit card authorization form to hotel.", "marker": "○", "children": [ { "id": "p120.3.3.1", "order": 8, "type": "form_field", "bbox": { "l": 144.05, "t": 663.28, "r": 156.05, "b": 651.28 }, "text": "", "attrs": { "field_kind": "radio", "label": "Authorize hotel charges and submit credit card authorization form to hotel.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p120.3.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 } ], "reading_order": 2 }, { "id": "p120.4", "order": 9, "type": "heading", "bbox": { "l": 124.32, "t": 647.04, "r": 258.96, "b": 635.52 }, "text": "○ Pay registration fees by:", "children": [ { "id": "p120.4.1", "order": 10, "type": "form_field", "bbox": { "l": 124.32, "t": 647.04, "r": 135.84, "b": 635.52 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Pay registration fees by:", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p120.4", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "level": 3, "reading_order": 3 }, { "id": "p120.5", "order": 11, "type": "list", "bbox": { "l": 108.05, "t": 634.279, "r": 506.447, "b": 531.818 }, "text": "", "attrs": { "item_count": 6 }, "children": [ { "id": "p120.5.1", "order": 12, "type": "list_item", "bbox": { "l": 180.08, "t": 634.279, "r": 303.632, "b": 620.848 }, "text": "PCard whenever possible,", "marker": "■", "children": [ { "id": "p120.5.1.1", "order": 13, "type": "form_field", "bbox": { "l": 180.08, "t": 634.28, "r": 192.08, "b": 622.28 }, "text": "", "attrs": { "field_kind": "checkbox", "label": "PCard whenever possible,", "checked": true, "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p120.5.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p120.5.2", "order": 14, "type": "list_item", "bbox": { "l": 180.08, "t": 619.779, "r": 431.379, "b": 606.348 }, "text": "Check Request to Accounts Payable, no PO required.", "reading_order": 1 }, { "id": "p120.5.3", "order": 15, "type": "list_item", "bbox": { "l": 144.05, "t": 605.249, "r": 497.414, "b": 591.818 }, "text": "Retain receipts to include with PCard statement for monthly reconciliation.", "marker": "○", "children": [ { "id": "p120.5.3.1", "order": 16, "type": "form_field", "bbox": { "l": 144.05, "t": 605.25, "r": 156.05, "b": 593.25 }, "text": "", "attrs": { "field_kind": "radio", "label": "Retain receipts to include with PCard statement for monthly reconciliation.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p120.5.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p120.5.4", "order": 17, "type": "list_item", "bbox": { "l": 108.05, "t": 589.999, "r": 506.447, "b": 576.568 }, "text": "Scan Travel Authorization to SharePoint; hold paper copies out until travel voucher is submitted.", "marker": "-", "reading_order": 3 }, { "id": "p120.5.5", "order": 18, "type": "list_item", "bbox": { "l": 108.05, "t": 560.249, "r": 446.076, "b": 546.818 }, "text": "Email Travel Authorization approval and travel confirmations to traveler.", "reading_order": 4 }, { "id": "p120.5.6", "order": 19, "type": "list_item", "bbox": { "l": 108.05, "t": 545.249, "r": 493.041, "b": 531.818 }, "text": "Reconcile PCard/Diners Club statements with print out of all receipts for charges.", "reading_order": 5 } ], "reading_order": 4 }, { "id": "p120.6", "order": 20, "type": "heading", "bbox": { "l": 70.08, "t": 522, "r": 210.24, "b": 509.04 }, "text": "Advances for Group Travel", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p120.7", "order": 21, "type": "text", "bbox": { "l": 69.6, "t": 506.16, "r": 535.2, "b": 477.84 }, "text": "There is no provision for providing travel advances for individual employee travel. A travel advance may be obtained for expenses when traveling with a group of students.", "reading_order": 6 }, { "id": "p120.8", "order": 22, "type": "heading", "bbox": { "l": 69.84, "t": 469.2, "r": 194.4, "b": 455.76 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p120.9", "order": 23, "type": "list", "bbox": { "l": 108.05, "t": 446.709, "r": 222.78, "b": 402.778 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p120.9.1", "order": 24, "type": "list_item", "bbox": { "l": 108.05, "t": 446.709, "r": 156.945, "b": 433.278 }, "text": "Requester", "reading_order": 0 }, { "id": "p120.9.2", "order": 25, "type": "list_item", "bbox": { "l": 108.05, "t": 431.459, "r": 222.78, "b": 418.028 }, "text": "Purchasing Travel Office", "marker": "•", "reading_order": 1 }, { "id": "p120.9.3", "order": 26, "type": "list_item", "bbox": { "l": 108.05, "t": 416.209, "r": 120.897, "b": 402.778 }, "text": "AP", "marker": "•", "reading_order": 2 } ], "reading_order": 8 }, { "id": "p120.10", "order": 27, "type": "heading", "bbox": { "l": 69.6, "t": 393.12, "r": 240.48, "b": 379.92 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p120.11", "order": 28, "type": "list", "bbox": { "l": 108.05, "t": 370.459, "r": 180.309, "b": 341.748 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p120.11.1", "order": 29, "type": "list_item", "bbox": { "l": 108.05, "t": 370.459, "r": 141.963, "b": 357.028 }, "text": "Banner", "reading_order": 0 }, { "id": "p120.11.2", "order": 30, "type": "list_item", "bbox": { "l": 108.05, "t": 355.179, "r": 180.309, "b": 341.748 }, "text": "Check Request", "marker": "•", "reading_order": 1 } ], "reading_order": 10 }, { "id": "p120.12", "order": 31, "type": "heading", "bbox": { "l": 69.36, "t": 332.16, "r": 184.8, "b": 318.72 }, "text": "Frequency and timing:", "level": 3, "reading_order": 11 }, { "id": "p120.13", "order": 32, "type": "list_item", "bbox": { "l": 86.88, "t": 310.155, "r": 160.32, "b": 296.16 }, "text": "As needed", "marker": "•", "reading_order": 12 }, { "id": "p120.14", "order": 33, "type": "heading", "bbox": { "l": 69.84, "t": 286.8, "r": 106.08, "b": 273.12 }, "text": "Steps:", "level": 3, "reading_order": 13 }, { "id": "p120.15", "order": 34, "type": "list", "bbox": { "l": 86.88, "t": 264.385, "r": 501.6, "b": 221.52 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p120.15.1", "order": 35, "type": "list_item", "bbox": { "l": 86.88, "t": 264.385, "r": 501.6, "b": 236.4 }, "text": "Submit Direct Pay Request to Accounts Payable for travel advances for group travel including:", "reading_order": 0 }, { "id": "p120.15.2", "order": 36, "type": "list_item", "bbox": { "l": 124.08, "t": 233.52, "r": 296.4, "b": 221.52 }, "text": "A list of all travelers' names and", "marker": "○", "children": [ { "id": "p120.15.2.1", "order": 37, "type": "form_field", "bbox": { "l": 124.08, "t": 233.52, "r": 136.08, "b": 221.52 }, "text": "", "attrs": { "field_kind": "radio", "label": "A list of all travelers' names and", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p120.15.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 } ], "reading_order": 14 }, { "id": "p120.16", "order": 38, "type": "text", "bbox": { "l": 124.08, "t": 218.88, "r": 336.72, "b": 206.64 }, "text": "Estimated meal cost per day per traveler", "reading_order": 15 }, { "id": "p120.17", "order": 39, "type": "text", "bbox": { "l": 124.08, "t": 204.96, "r": 327.6, "b": 192.24 }, "text": "○ Purpose, destination, and dates of trip", "children": [ { "id": "p120.17.1", "order": 40, "type": "form_field", "bbox": { "l": 124.08, "t": 204.96, "r": 136.08, "b": 192.96 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Purpose, destination, and dates of trip", "source": 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G/TV ####-FY", "reading_order": 19 }, { "id": "p121.21", "order": 41, "type": "text", "bbox": { "l": 124.32, "t": 121.2, "r": 349.92, "b": 108.96 }, "text": "o Manually log documents in excel workbook", "reading_order": 20 }, { "id": "p121.22", "order": 42, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 540.24, "b": 49.2 }, "text": "Page 121", "attrs": { "block_label": "number" }, "reading_order": 21 } ] }, { "document_id": 16417, "page": 122, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 24, "counts_by_type": { "footer": 1, "header": 1, "heading": 6, "list": 2, "list_item": 7, "text": 7 }, "build_ms": 2, "items": [ { "id": "p122.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 754.8, "r": 281.76, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p122.2", "order": 2, "type": "heading", "bbox": { "l": 70.32, "t": 712.56, "r": 251.76, "b": 697.92 }, "text": "Entertainment Expenses", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p122.3", "order": 3, "type": "text", "bbox": { "l": 69.36, "t": 693.36, "r": 528.48, "b": 651.84 }, "text": "The University permits expenditures for meals and entertainment given to guests, visitors, volunteers, donors, faculty, staff, students, and other individuals to conduct bona fide University business.", "reading_order": 2 }, { "id": "p122.4", "order": 4, "type": "heading", "bbox": { "l": 70.56, "t": 641.28, "r": 107.76, "b": 627.84 }, "text": "Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p122.5", "order": 5, "type": "text", "bbox": { "l": 69.6, "t": 624.72, "r": 498.96, "b": 597.36 }, "text": "The University will pay for ordinary and necessary 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"text": "Approved by an appropriate University official.", "marker": "•", "reading_order": 3 } ], "reading_order": 5 }, { "id": "p122.7", "order": 11, "type": "text", "bbox": { "l": 69.12, "t": 520.56, "r": 541.2, "b": 478.56 }, "text": "Entertainment includes any activity generally considered to provide entertainment, meals, amusement, or recreation. Business guests may include donors or prospective donors, employees for special recognition, prospective employees, visiting dignitaries or lecturers.", "reading_order": 6 }, { "id": "p122.8", "order": 12, "type": "text", "bbox": { "l": 68.88, "t": 469.44, "r": 534.24, "b": 413.04 }, "text": "Expenditures for business meetings may be incurred in connection with meetings of employees to conduct official University business. At least one University employee or other individual representing the University must be present at any business meeting that includes non-University people.", "reading_order": 7 }, { "id": "p122.9", "order": 13, "type": "text", "bbox": { "l": 68.88, "t": 403.44, "r": 534.48, "b": 360.96 }, "text": "Expenditures for entertainment may be included with events that are primarily social or recreation activities in support of the University's mission. Such activities must support an underlying University business purpose such as promoting goodwill, donor cultivation, etc.", "reading_order": 8 }, { "id": "p122.10", "order": 14, "type": "text", "bbox": { "l": 68.88, "t": 352.08, "r": 536.4, "b": 294.48 }, "text": "Expenditures for other occasions may be incurred when associated with official employee moralebuilding and appreciation activities that serve a university business purpose. Examples include a gathering to honor a retiring employee or employee separating after at least five years of service, employee recognition receptions, and annual faculty/staff picnic.", "reading_order": 9 }, { "id": "p122.11", "order": 15, "type": "text", "bbox": { "l": 68.64, "t": 286.08, "r": 534.48, "b": 229.44 }, "text": "Under no circumstances may University funds be used for occasions such as employee birthdays, weddings, anniversaries, showers, or other occasions of a personal nature. 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for groups larger than 20 individuals, a description of the group is sufficient, e.g. lecture attendees, student recruits, etc.", "reading_order": 9 }, { "id": "p123.11", "order": 14, "type": "list", "bbox": { "l": 86.64, "t": 463.68, "r": 529.2, "b": 405.84 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p123.11.1", "order": 15, "type": "list_item", "bbox": { "l": 124.56, "t": 463.68, "r": 332.16, "b": 450.72 }, "text": "Business purpose of the entertainment.", "marker": "○", "children": [ { "id": "p123.11.1.1", "order": 16, "type": "form_field", "bbox": { "l": 124.56, "t": 463.68, "r": 136.56, "b": 451.68 }, "text": "", "attrs": { "field_kind": "radio", "label": "Business purpose of the entertainment.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p123.11.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p123.11.2", "order": 17, "type": "list_item", "bbox": { "l": 86.64, "t": 450.205, "r": 529.2, "b": 405.84 }, "text": "Expenses that are not sufficiently substantiated cannot be reimbursed. If paid directly by the university, unsubstantiated expenses will be added as a taxable benefit to the employee who incurred them in the next available payroll cycle.", "marker": "-", "reading_order": 1 } ], "reading_order": 10 }, { "id": "p123.12", "order": 18, "type": "footer", "bbox": { "l": 495.6, "t": 61.44, "r": 541.44, "b": 49.2 }, "text": "Page 123", "attrs": { "block_label": "number" }, "reading_order": 11 } ] }, { "document_id": 16417, "page": 124, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 15, "counts_by_type": { "footer": 1, "header": 1, "heading": 2, "list": 1, "list_item": 4, "text": 6 }, "build_ms": 1, "items": [ { "id": "p124.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 754.8, "r": 281.76, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p124.2", "order": 2, "type": "heading", "bbox": { "l": 69.36, "t": 713.28, "r": 458.4, "b": 676.8 }, "text": "Accountable Plan for Employee Expenses (Employee Reimbursement)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p124.3", "order": 3, "type": "text", "bbox": { "l": 69.36, "t": 672.24, "r": 519.84, "b": 630.72 }, "text": "An accountable plan follows Internal Revenue Service (IRS) regulations for paying for employee business expenses in which the payment is not included in the employee's income, thus not subject to tax withholding.", "reading_order": 2 }, { "id": "p124.4", "order": 4, "type": "heading", "bbox": { "l": 70.32, "t": 620.64, "r": 107.76, "b": 607.2 }, "text": "Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p124.5", "order": 5, "type": "text", "bbox": { "l": 69.84, "t": 604.08, "r": 541.2, "b": 576.48 }, "text": "Employee expense reimbursements and advances remain nontaxable under an accountable plan if all the following criteria are met:", "reading_order": 4 }, { "id": "p124.6", "order": 6, "type": "list", "bbox": { "l": 89.28, "t": 569.975, "r": 540.48, "b": 481.2 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p124.6.1", "order": 7, "type": "list_item", "bbox": { "l": 89.28, "t": 569.975, "r": 304.56, "b": 556.08 }, "text": "Expenses are reasonable and necessary,", "marker": "•", "reading_order": 0 }, { "id": "p124.6.2", "order": 8, "type": "list_item", "bbox": { "l": 89.76, "t": 554.725, "r": 419.52, "b": 540.48 }, "text": "Expenses are related to the business purpose of the organization.", "marker": "•", "reading_order": 1 }, { "id": "p124.6.3", "order": 9, "type": "list_item", "bbox": { "l": 89.76, "t": 539.725, "r": 540.48, "b": 511.44 }, "text": "Expenses are appropriately accounted for and substantiated within 60 days of incurring the expense, and", "marker": "-", "reading_order": 2 }, { "id": "p124.6.4", "order": 10, "type": "list_item", "bbox": { "l": 89.28, "t": 509.955, "r": 540.48, "b": 481.2 }, "text": "Excess reimbursement, advances, or unsubstantiated expenses are repaid within 120 days of payment.", "reading_order": 3 } ], "reading_order": 5 }, { "id": "p124.7", "order": 11, "type": "text", "bbox": { "l": 70.08, "t": 473.04, "r": 527.76, "b": 446.64 }, "text": "Expenses paid directly by the organization on behalf of an employee for business expenses must also meet these requirements.", "reading_order": 6 }, { "id": "p124.8", "order": 12, "type": "text", "bbox": { "l": 69.36, "t": 440.4, "r": 534.72, "b": 399.84 }, "text": "Any amounts paid by the organization, either directly or reimbursed to the employee, and not substantiated within 60 days of the expense will be reported as taxable income to the employee in the next available payroll cycle.", "reading_order": 7 }, { "id": "p124.9", "order": 13, "type": "text", "bbox": { "l": 69.6, "t": 394.08, "r": 533.28, "b": 366 }, "text": "Travel and entertainment expenses reimbursed under the accountable plan must comply with the Travel and Entertainment Expense policy. All expenses must comply with the Purchasing policy.", "reading_order": 8 }, { "id": "p124.10", "order": 14, "type": "text", "bbox": { "l": 69.84, "t": 357.6, "r": 347.76, "b": 343.92 }, "text": "The steps for reimbursement follow the purchasing policy.", "reading_order": 9 }, { "id": "p124.11", "order": 15, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 541.2, "b": 49.2 }, "text": "Page 124", "attrs": { "block_label": "number" }, "reading_order": 10 } ] }, { "document_id": 16417, "page": 125, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 29, "counts_by_type": { "footer": 1, "form_field": 1, "header": 1, "heading": 7, "list": 4, "list_item": 12, "text": 3 }, "build_ms": 3, "items": [ { "id": "p125.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 754.8, "r": 282, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p125.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 713.52, "r": 501.6, "b": 679.92 }, "text": "Fiduciary activities (agency funds, amounts held for others) Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p125.3", "order": 3, "type": "text", "bbox": { "l": 68.64, "t": 671.04, "r": 533.04, "b": 584.4 }, "text": "Organizations affiliated with the university and using the university's name, for example student organizations or faculty/staff social groups, may have a fiduciary account for processing financial transactions. The university does not permit these affiliated organizations to hold outside bank accounts in the university's name or use the university's tax identification number. Contributions to these organizations do not represent a charitable contribution to the university, and the university does not provide any funding to these organizations.", "reading_order": 2 }, { "id": "p125.4", "order": 4, "type": "text", "bbox": { "l": 69.6, "t": 576.24, "r": 535.2, "b": 548.88 }, "text": "All disbursements from fiduciary accounts must comply with all applicable university policies and procedures.", "reading_order": 3 }, { "id": "p125.5", "order": 5, "type": "heading", "bbox": { "l": 70.32, "t": 538.08, "r": 138.48, "b": 525.12 }, "text": "Procedures", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p125.6", "order": 6, "type": "text", "bbox": { "l": 70.08, "t": 519.84, "r": 258.24, "b": 506.64 }, "text": "Setting Up a New Fiduciary Account", "reading_order": 5 }, { "id": "p125.7", "order": 7, "type": "heading", "bbox": { "l": 70.32, "t": 503.76, "r": 194.16, "b": 491.28 }, "text": "Responsible position(s):", "level": 3, "reading_order": 6 }, { "id": "p125.8", "order": 8, "type": "list", "bbox": { "l": 108.05, "t": 481.729, "r": 330.28, "b": 437.798 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p125.8.1", "order": 9, "type": "list_item", "bbox": { "l": 108.05, "t": 481.729, "r": 330.28, "b": 468.298 }, "text": "Agency representative and faculty/staff advisor", "reading_order": 0 }, { "id": "p125.8.2", "order": 10, "type": "list_item", "bbox": { "l": 108.05, "t": 466.479, "r": 178.329, "b": 453.048 }, "text": "Student Affairs", "marker": "•", "reading_order": 1 }, { "id": "p125.8.3", "order": 11, "type": "list_item", "bbox": { "l": 108.05, "t": 451.229, "r": 155.944, "b": 437.798 }, "text": "Controller", "marker": "•", "reading_order": 2 } ], "reading_order": 7 }, { "id": "p125.9", "order": 12, "type": "heading", "bbox": { "l": 70.08, "t": 427.68, "r": 240.48, "b": 415.44 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p125.10", "order": 13, "type": "list", "bbox": { "l": 108.05, "t": 405.709, "r": 224.837, "b": 377.028 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p125.10.1", "order": 14, "type": "list_item", "bbox": { "l": 108.05, "t": 405.709, "r": 224.837, "b": 392.278 }, "text": "Completed request form", "marker": "•", "reading_order": 0 }, { "id": "p125.10.2", "order": 15, "type": "list_item", "bbox": { "l": 108.05, "t": 390.459, "r": 141.963, "b": 377.028 }, "text": "Banner", "reading_order": 1 } ], "reading_order": 9 }, { "id": "p125.11", "order": 16, "type": "heading", "bbox": { "l": 69.84, "t": 366.72, "r": 184.56, "b": 353.76 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p125.12", "order": 17, "type": "list_item", "bbox": { "l": 87.36, "t": 345.405, "r": 160.08, "b": 331.68 }, "text": "As needed", "marker": "•", "reading_order": 11 }, { "id": "p125.13", "order": 18, "type": "heading", "bbox": { "l": 69.6, "t": 321.36, "r": 106.08, "b": 308.64 }, "text": "Steps:", "level": 3, "reading_order": 12 }, { "id": "p125.14", "order": 19, "type": "list", "bbox": { "l": 86.88, "t": 299.655, "r": 540.96, "b": 240.96 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p125.14.1", "order": 20, "type": "list_item", "bbox": { "l": 86.88, "t": 299.655, "r": 540.96, "b": 256.08 }, "text": "Organization submits a completed request form which includes information about the purpose, agency representative contact information, faculty/staff advisor contact information, and disposition of funds when the organization disbands or becomes dormant.", "reading_order": 0 }, { "id": "p125.14.2", "order": 21, "type": "list_item", "bbox": { "l": 87.6, "t": 255.385, "r": 320.64, "b": 240.96 }, "text": "Create new Banner fund for the organization.", "reading_order": 1 } ], "reading_order": 13 }, { "id": "p125.15", "order": 22, "type": "heading", "bbox": { "l": 124.8, "t": 238.56, "r": 194.64, "b": 227.28 }, "text": "○ FTMFUND", "attrs": { "block_label": "paragraph_title" }, "children": [ { "id": "p125.15.1", "order": 23, "type": "form_field", "bbox": { "l": 124.8, "t": 238.56, "r": 136.08, "b": 227.28 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ FTMFUND", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p125.15", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "level": 3, "reading_order": 14 }, { "id": "p125.16", "order": 24, "type": "list", "bbox": { "l": 86.64, "t": 225.635, "r": 537.84, "b": 122.4 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p125.16.1", "order": 25, "type": "list_item", "bbox": { "l": 86.64, "t": 225.635, "r": 537.84, "b": 197.28 }, "text": "Request Purchasing add new fund to approval queues or create a new approval queue with the faculty or staff advisor as the approver", "reading_order": 0 }, { "id": "p125.16.2", "order": 26, "type": "list_item", "bbox": { "l": 87.36, "t": 195.85500000000002, "r": 468.96, "b": 181.68 }, "text": "Request Bursars Office to create a new Detail Code for deposits to this fund.", "reading_order": 1 }, { "id": "p125.16.3", "order": 27, "type": "list_item", "bbox": { "l": 87.36, "t": 180.85500000000002, "r": 537.84, "b": 152.88 }, "text": "Request IT to grant access to the new fund to the faculty/staff advisor to monitor activity on self-service.", "reading_order": 2 }, { "id": "p125.16.4", "order": 28, "type": "list_item", "bbox": { "l": 87.12, "t": 151.10500000000002, "r": 529.44, "b": 122.4 }, "text": "Cash receipts and disbursements to fiduciary funds follow the same procedures all other university cash receipts and disbursements.", "reading_order": 3 } ], "reading_order": 15 }, { "id": "p125.17", "order": 29, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 541.44, "b": 49.44 }, "text": "Page 125", "attrs": { "block_label": "number" }, "reading_order": 16 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objective of accounts payable and cash disbursements is to ensure that disbursements are properly authorized, invoices are processed in a timely manner, and vendor terms and operating cash are managed for maximum benefit.", "reading_order": 2 }, { "id": "p126.4", "order": 4, "type": "text", "bbox": { "l": 68.64, "t": 642, "r": 535.92, "b": 570.72 }, "text": "Internal control over disbursements is best maintained when the authorization, processing, checking, recording and bank reconciliation functions are clearly segregated. Invoices will be supported by receipts and approvals indicating receipt of goods or services. The use of pre-numbered checks ensures numerical control. Persons authorized to approve expenditures will be identified, and threshold limits established.", "reading_order": 3 }, { "id": "p126.5", "order": 5, "type": "text", "bbox": { "l": 68.64, "t": 561.36, "r": 540.96, "b": 533.76 }, "text": "This policy and related procedures establish the payment process to ensure good internal controls, prevent fraud and conflict of interest, enhance administrative efficiency, and minimize costs.", "reading_order": 4 }, { "id": "p126.6", "order": 6, "type": "heading", "bbox": { "l": 70.08, "t": 523.92, "r": 107.76, "b": 510.72 }, "text": "Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p126.7", "order": 7, "type": "text", "bbox": { "l": 68.88, "t": 506.88, "r": 504.96, "b": 479.76 }, "text": "The President and CFO have signature authority to disburse funds from university accounts. Authorized check signers will never sign blank checks.", "reading_order": 6 }, { "id": "p126.8", "order": 8, "type": "text", "bbox": { "l": 68.88, "t": 470.4, "r": 534.24, "b": 428.16 }, "text": "All invoices are subject to budget authority and approval limits as defined in the Purchasing policy and procedures. Authorized approvers are prohibited from approving their own transactions. Budget must be available, and approvals documented before invoices are paid.", "reading_order": 7 }, { "id": "p126.9", "order": 9, "type": "text", "bbox": { "l": 68.64, "t": 418.8, "r": 507.12, "b": 376.56 }, "text": "Employees, suppliers and other payees will be paid in accordance with the terms set by the University or contractual agreement. The default payment terms are Net 30 days. Terms are calculated from the supplier's invoice date.", "reading_order": 8 }, { "id": "p126.10", "order": 10, "type": "text", "bbox": { "l": 68.4, "t": 367.2, "r": 539.04, "b": 325.2 }, "text": "Vendors must provide taxpayer identification information before any payment will be issued to that vendor. Vendor invoices and credit memos should be sent directly to Accounts Payable, referencing the purchase order number, to ensure timely payment.", "reading_order": 9 }, { "id": "p126.11", "order": 11, "type": "text", "bbox": { "l": 68.64, "t": 315.84, "r": 521.76, "b": 273.36 }, "text": "Checks and other forms of payment will be made directly to the payee. Checks may not be released to the requester to present to the payee. In infrequent or unique circumstances where special handling of a check is requested, this handling must be approved by the Controller.", "reading_order": 10 }, { "id": "p126.12", "order": 12, "type": "text", "bbox": { "l": 68.64, "t": 264.48, "r": 535.2, "b": 237.36 }, "text": "Wherever possible and practical, vendor payments and employee reimbursement will be made by direct deposit.", "reading_order": 11 }, { "id": "p126.13", "order": 13, "type": "heading", "bbox": { "l": 70.08, "t": 226.32, "r": 138.48, "b": 213.84 }, "text": "Procedures", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 12 }, { "id": "p126.14", "order": 14, "type": "text", "bbox": { "l": 69.6, "t": 208.08, "r": 329.28, "b": 195.36 }, "text": "Processing Incoming Mail and Electronic Invoices", "reading_order": 13 }, { "id": "p126.15", "order": 15, "type": "text", "bbox": { "l": 69.6, "t": 191.76, "r": 465.6, "b": 180 }, "text": "All invoices, check requests and travel vouchers are delivered to accounts payable.", "reading_order": 14 }, { "id": "p126.16", "order": 16, "type": "heading", "bbox": { "l": 69.84, "t": 169.68, "r": 194.64, "b": 156.96 }, "text": "Responsible position(s):", "level": 3, "reading_order": 15 }, { "id": "p126.17", "order": 17, "type": "list_item", "bbox": { "l": 87.12, "t": 148.35500000000002, "r": 140.88, "b": 134.92399999999998 }, "text": "Clerks", "marker": "•", "reading_order": 16 }, { "id": "p126.18", "order": 18, "type": "heading", "bbox": { "l": 69.6, "t": 123.84, "r": 240.72, "b": 111.84 }, "text": "Required documents and access:", "level": 3, "reading_order": 17 }, { "id": "p126.19", "order": 19, "type": "list_item", "bbox": { "l": 86.16, "t": 102.83000000000004, "r": 406.08, "b": 88.8 }, "text": "Mail and accounts payable email accounts.payable@kysu.edu", "children": [ { "id": "p126.19.1", "order": 20, "type": "link", "bbox": { "l": 263.76, "t": 103.13, "r": 406.54, "b": 79.907 }, "text": "accounts.payable@kysu.edu", "attrs": { "uri": "mailto:accounts.payable@kysu.edu", "action_type": "/URI" }, "reading_order": 0 } ], "reading_order": 18 }, { "id": "p126.20", "order": 21, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 541.44, "b": 49.44 }, "text": "Page 126", "attrs": { "block_label": "number" }, "reading_order": 19 } ] }, { "document_id": 16417, "page": 127, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 47, "counts_by_type": { "footer": 1, "form_field": 3, "header": 1, "heading": 2, "list": 5, "list_item": 29, "text": 6 }, "build_ms": 5, "items": [ { "id": "p127.1", "order": 1, "type": "header", "bbox": { "l": 69.36, "t": 755.04, "r": 282.24, "b": 728.64 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p127.2", "order": 2, "type": "heading", "bbox": { "l": 69.12, "t": 714.72, "r": 185.28, "b": 701.28 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p127.3", "order": 3, "type": "list_item", "bbox": { "l": 86.64, "t": 693.025, "r": 134.64, "b": 678.48 }, "text": "Daily", "marker": "•", "reading_order": 2 }, { "id": "p127.4", "order": 4, "type": "heading", "bbox": { "l": 69.6, "t": 669.12, "r": 106.32, "b": 656.16 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p127.5", "order": 5, "type": "list", "bbox": { "l": 85.92, "t": 647.255, "r": 511.92, "b": 618 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p127.5.1", "order": 6, "type": "list_item", "bbox": { "l": 85.92, "t": 647.255, "r": 419.76, "b": 633.12 }, "text": "Open AP postal mail and email to scan and download all invoices.", "reading_order": 0 }, { "id": "p127.5.2", "order": 7, "type": "list_item", "bbox": { "l": 86.64, "t": 632.005, "r": 511.92, "b": 618 }, "text": "Sort all invoices and travel vouchers with authorization numbers and move to folders:", "marker": "•", "reading_order": 1 } ], "reading_order": 4 }, { "id": "p127.6", "order": 8, "type": "text", "bbox": { "l": 123.12, "t": 615.84, "r": 455.04, "b": 603.36 }, "text": "PO INVOICES TO PROCESS for items with PO reference numbers.", "reading_order": 5 }, { "id": "p127.7", "order": 9, "type": "text", "bbox": { "l": 123.6, "t": 601.68, "r": 525.36, "b": 588.96 }, "text": "TRAVEL VOUCHER TO PROCESS for travel vouchers with authorization numbers.", "reading_order": 6 }, { "id": "p127.8", "order": 10, "type": "list", "bbox": { "l": 86.64, "t": 587.725, "r": 517.68, "b": 499.2 }, "text": "", "attrs": { "item_count": 6 }, "children": [ { "id": "p127.8.1", "order": 11, "type": "list_item", "bbox": { "l": 87.12, "t": 587.725, "r": 480.48, "b": 573.6 }, "text": "Save all invoices without reference numbers to INVOICE TO RESEARCH folder.", "reading_order": 0 }, { "id": "p127.8.2", "order": 12, "type": "list_item", "bbox": { "l": 86.64, "t": 572.475, "r": 336.72, "b": 558.72 }, "text": "Research invoices without references numbers:", "reading_order": 1 }, { "id": "p127.8.3", "order": 13, "type": "list_item", "bbox": { "l": 122.16, "t": 556.08, "r": 517.68, "b": 544.08 }, "text": "Look up the vendor to find outstanding purchase orders that match the invoice.", "marker": "○", "children": [ { "id": "p127.8.3.1", "order": 14, "type": "form_field", "bbox": { "l": 122.16, "t": 556.08, "r": 134.16, "b": 544.08 }, "text": "", "attrs": { "field_kind": "radio", "label": "Look up the vendor to find outstanding purchase orders that match the invoice.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p127.8.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p127.8.4", "order": 15, "type": "list_item", "bbox": { "l": 158.16, "t": 542.559, "r": 360.72, "b": 529.68 }, "text": "FPIOPOV Purchase Orders by Vendor", "reading_order": 3 }, { "id": "p127.8.5", "order": 16, "type": "list_item", "bbox": { "l": 194.88, "t": 528.4549999999999, "r": 291.36, "b": 514.8 }, "text": "Vendor: search", "reading_order": 4 }, { "id": "p127.8.6", "order": 17, "type": "list_item", "bbox": { "l": 195.36, "t": 513.2049999999999, "r": 279.36, "b": 499.2 }, "text": "Status: open", "reading_order": 5 } ], "reading_order": 7 }, { "id": "p127.9", "order": 18, "type": "text", "bbox": { "l": 123.12, "t": 497.04, "r": 406.08, "b": 484.8 }, "text": "Contact the vendor to determine who placed the order.", "reading_order": 8 }, { "id": "p127.10", "order": 19, "type": "text", "bbox": { "l": 123.6, "t": 482.64, "r": 438, "b": 470.16 }, "text": "Contact the ordering department to determine if there is a PO.", "reading_order": 9 }, { "id": "p127.11", "order": 20, "type": "list", "bbox": { "l": 85.92, "t": 468.72, "r": 538.32, "b": 234.48 }, "text": "", "attrs": { "item_count": 11 }, "children": [ { "id": "p127.11.1", "order": 21, "type": "list_item", "bbox": { "l": 123.6, "t": 468.72, "r": 498.96, "b": 441.84 }, "text": "If there is a PO, indicate the PO number on the invoice and save it to the PO INVOICES TO PROCESS folder.", "marker": "○", "children": [ { "id": "p127.11.1.1", "order": 22, "type": "form_field", "bbox": { "l": 123.6, "t": 468.72, "r": 135.6, "b": 456.72 }, "text": "", "attrs": { "field_kind": "radio", "label": "If there is a PO, indicate the PO number on the invoice and save it to the PO INVOICES TO PROCESS folder.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p127.11.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p127.11.2", "order": 23, "type": "list_item", "bbox": { "l": 123.84, "t": 439.2, "r": 223.44, "b": 426.72 }, "text": "If there is no PO:", "marker": "○", "children": [ { "id": "p127.11.2.1", "order": 24, "type": "form_field", "bbox": { "l": 123.84, "t": 439.2, "r": 135.84, "b": 427.2 }, "text": "", "attrs": { "field_kind": "radio", "label": "If there is no PO:", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p127.11.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p127.11.3", "order": 25, "type": "list_item", "bbox": { "l": 159.36, "t": 425.04, "r": 484.32, "b": 398.16 }, "text": "Obtain the FOAP and purpose of the purchase from the ordering department.", "reading_order": 2 }, { "id": "p127.11.4", "order": 26, "type": "list_item", "bbox": { "l": 159.12, "t": 396.019, "r": 537.6, "b": 382.8 }, "text": "Determine whether there is sufficient budget in the FOAP to pay the invoice.", "marker": "■", "reading_order": 3 }, { "id": "p127.11.5", "order": 27, "type": "list_item", "bbox": { "l": 194.4, "t": 381.935, "r": 538.32, "b": 367.44 }, "text": "Self-Service > My Finance Query > New Query > Budget Quick Query", "marker": "•", "reading_order": 4 }, { "id": "p127.11.6", "order": 28, "type": "list_item", "bbox": { "l": 194.16, "t": 366.655, "r": 525.36, "b": 338.16 }, "text": "Enter Fund, Org, and Account – choose roll-up level account with pooled budget > Submit", "reading_order": 5 }, { "id": "p127.11.7", "order": 29, "type": "list_item", "bbox": { "l": 159.36, "t": 336.489, "r": 329.04, "b": 323.28 }, "text": "If there is not sufficient budget:", "reading_order": 6 }, { "id": "p127.11.8", "order": 30, "type": "list_item", "bbox": { "l": 195.12, "t": 322.405, "r": 508.8, "b": 294 }, "text": "Request the department initiate a budget transfer to cover the expense, cc: Budget or Grants Office, as appropriate.", "reading_order": 7 }, { "id": "p127.11.9", "order": 31, "type": "list_item", "bbox": { "l": 158.88, "t": 292.56, "r": 503.04, "b": 279.84 }, "text": "Save the invoice to the DIRECT PAY INVOICES TO PROCESS folder.", "reading_order": 8 }, { "id": "p127.11.10", "order": 32, "type": "list_item", "bbox": { "l": 85.92, "t": 278.385, "r": 524.4, "b": 247.92 }, "text": "Follow-up weekly on items remaining in the INVOICES TO RESEARCH folder. All invoices should be cleared from this folder before closing each month.", "reading_order": 9 }, { "id": "p127.11.11", "order": 33, "type": "list_item", "bbox": { "l": 86.88, "t": 248.635, "r": 375.12, "b": 234.48 }, "text": "Follow-up weekly on any PO invoices awaiting receivers.", "reading_order": 10 } ], "reading_order": 10 }, { "id": "p127.12", "order": 34, "type": "text", "bbox": { "l": 123.84, "t": 232.56, "r": 318.96, "b": 220.08 }, "text": "FARIREC Invoices Awaiting Receiver", "reading_order": 11 }, { "id": "p127.13", "order": 35, "type": "list", "bbox": { "l": 159.6, "t": 218.46900000000005, "r": 392.4, "b": 133.2 }, "text": "", "attrs": { "item_count": 6 }, "children": [ { "id": "p127.13.1", "order": 36, "type": "list_item", "bbox": { "l": 159.6, "t": 218.46900000000005, "r": 264.48, "b": 205.92 }, "text": "Printer: database", "reading_order": 0 }, { "id": "p127.13.2", "order": 37, "type": "list_item", "bbox": { "l": 159.6, "t": 203.93899999999996, "r": 304.08, "b": 191.28 }, "text": "Vendor Code: leave blank", "reading_order": 1 }, { "id": "p127.13.3", "order": 38, "type": "list_item", "bbox": { "l": 159.6, "t": 189.43899999999996, "r": 327.84, "b": 176.88 }, "text": "Payment Due as of Date: today", "reading_order": 2 }, { "id": "p127.13.4", "order": 39, "type": "list_item", "bbox": { "l": 159.84, "t": 174.93899999999996, "r": 205.44, "b": 162.79499999999996 }, "text": "Save", "reading_order": 3 }, { "id": "p127.13.5", "order": 40, "type": "list_item", "bbox": { "l": 159.84, "t": 160.43899999999996, "r": 384.24, "b": 147.84 }, "text": "Related > Review Output > select file name", "reading_order": 4 }, { "id": "p127.13.6", "order": 41, "type": "list_item", "bbox": { "l": 159.6, "t": 145.93899999999996, "r": 392.4, "b": 133.2 }, "text": "Tools > Show Document (Save and Print File)", "reading_order": 5 } ], "reading_order": 12 }, { "id": "p127.14", "order": 42, "type": "text", "bbox": { "l": 123.6, "t": 130.56, "r": 460.32, "b": 118.56 }, "text": "Contact requestor to confirm receipt and instruct to enter receiver.", "reading_order": 13 }, { "id": "p127.15", "order": 43, "type": "list", "bbox": { "l": 158.64, "t": 116.91899999999998, "r": 414, "b": 73.2 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p127.15.1", "order": 44, "type": "list_item", "bbox": { "l": 158.64, "t": 116.91899999999998, "r": 320.16, "b": 104.16 }, "text": "FOIDOCH Document History", "reading_order": 0 }, { "id": "p127.15.2", "order": 45, "type": "list_item", "bbox": { "l": 195.12, "t": 102.83000000000004, "r": 313.44, "b": 89.28 }, "text": "Document Type: PO", "reading_order": 1 }, { "id": "p127.15.3", "order": 46, "type": "list_item", "bbox": { "l": 195.36, "t": 87.58000000000004, "r": 414, "b": 73.2 }, "text": "Document Number: from FARREC report", "reading_order": 2 } ], "reading_order": 14 }, { "id": "p127.16", "order": 47, "type": "footer", "bbox": { "l": 495.6, "t": 61.44, "r": 541.2, "b": 49.44 }, "text": "Page 127", "attrs": { "block_label": "number" }, "reading_order": 15 } ] }, { "document_id": 16417, "page": 128, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 33, "counts_by_type": { "footer": 1, "form_field": 3, "header": 1, "heading": 5, "list": 3, "list_item": 10, "text": 10 }, "build_ms": 3, "items": [ { "id": "p128.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 755.04, "r": 282, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p128.2", "order": 2, "type": "list", "bbox": { "l": 195.84, "t": 715.525, "r": 418.08, "b": 686.4 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p128.2.1", "order": 3, "type": "list_item", "bbox": { "l": 195.84, "t": 715.525, "r": 399.36, "b": 702 }, "text": "Select document type Purchase Order", "reading_order": 0 }, { "id": "p128.2.2", "order": 4, "type": "list_item", "bbox": { "l": 196.32, "t": 700.275, "r": 418.08, "b": 686.4 }, "text": "Related > Query Document [BY TYPE] > Go", "reading_order": 1 } ], "reading_order": 1 }, { "id": "p128.3", "order": 5, "type": "text", "bbox": { "l": 123.36, "t": 683.76, "r": 510, "b": 671.76 }, "text": "Contact the warehouse receiving staff to confirm receipt of goods or services.", "reading_order": 2 }, { "id": "p128.4", "order": 6, "type": "heading", "bbox": { "l": 69.84, "t": 661.2, "r": 171.84, "b": 648.48 }, "text": "Invoice Processing", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p128.5", "order": 7, "type": "text", "bbox": { "l": 69.12, "t": 645.6, "r": 538.8, "b": 603.84 }, "text": "All invoices are matched with referenced purchase orders, direct pay requests, or travel authorization prior to payment. These invoices should already include all necessary approvals and, as such, do not require additional approval.", "reading_order": 4 }, { "id": "p128.6", "order": 8, "type": "text", "bbox": { "l": 69.12, "t": 594.24, "r": 523.2, "b": 567.36 }, "text": "Goods and services on purchase orders must be marked as being received in the system for the invoice to be paid.", "reading_order": 5 }, { "id": "p128.7", "order": 9, "type": "text", "bbox": { "l": 68.88, "t": 557.28, "r": 535.68, "b": 500.4 }, "text": "Direct payment requests, where there are no goods or services to be received, e.g., conference registrations, subscriptions, deposits, reimbursements, etc., or purchased goods or services have already been received, the requester submits documentation to support the payment with a detailed description of the amount and purpose of the payment.", "reading_order": 6 }, { "id": "p128.8", "order": 10, "type": "text", "bbox": { "l": 69.12, "t": 491.04, "r": 519.12, "b": 464.16 }, "text": "Travel reimbursements are pre-audited by the Travel Office and matched with appropriate preauthorizations.", "reading_order": 7 }, { "id": "p128.9", "order": 11, "type": "text", "bbox": { "l": 68.88, "t": 454.32, "r": 540.24, "b": 412.32 }, "text": "Payment terms and vendor addresses should default from the vendor profile. If the vendor address in the system is different from the remit to address on the invoice, Purchasing must validate the new address (see Vendor Maintenance section).", "reading_order": 8 }, { "id": "p128.10", "order": 12, "type": "heading", "bbox": { "l": 69.6, "t": 402.96, "r": 194.64, "b": 390.24 }, "text": "Responsible position(s):", "level": 3, "reading_order": 9 }, { "id": "p128.11", "order": 13, "type": "list_item", "bbox": { "l": 86.64, "t": 381.185, "r": 308.16, "b": 366.96 }, "text": "Accounts Payable Clerks, including Travel", "marker": "•", "reading_order": 10 }, { "id": "p128.12", "order": 14, "type": "heading", "bbox": { "l": 69.6, "t": 357.36, "r": 240.72, "b": 344.64 }, "text": "Required documents and access:", "level": 3, "reading_order": 11 }, { "id": "p128.13", "order": 15, "type": "list_item", "bbox": { "l": 86.88, "t": 335.655, "r": 144.24, "b": 322.08 }, "text": "Banner", "reading_order": 12 }, { "id": "p128.14", "order": 16, "type": "heading", "bbox": { "l": 69.36, "t": 311.28, "r": 184.56, "b": 298.56 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 13 }, { "id": "p128.15", "order": 17, "type": "list_item", "bbox": { "l": 87.12, "t": 289.885, "r": 133.92, "b": 276 }, "text": "Daily", "marker": "•", "reading_order": 14 }, { "id": "p128.16", "order": 18, "type": "heading", "bbox": { "l": 69.6, "t": 265.92, "r": 105.84, "b": 253.2 }, "text": "Steps:", "level": 3, "reading_order": 15 }, { "id": "p128.17", "order": 19, "type": "list_item", "bbox": { "l": 87.6, "t": 244.135, "r": 450.24, "b": 230.70399999999995 }, "text": "Access scanned copies of invoices and travel vouchers from the folders:", "marker": "-", "reading_order": 16 }, { "id": "p128.18", "order": 20, "type": "text", "bbox": { "l": 124.8, "t": 227.76, "r": 276.48, "b": 216.24 }, "text": "PO INVOICES TO PROCESS", "reading_order": 17 }, { "id": "p128.19", "order": 21, "type": "text", "bbox": { "l": 124.8, "t": 213.84, "r": 306.96, "b": 201.36 }, "text": "TRAVEL VOUCHERS TO PROCESS", "reading_order": 18 }, { "id": "p128.20", "order": 22, "type": "text", "bbox": { "l": 124.08, "t": 199.44, "r": 319.2, "b": 186.72 }, "text": "DIRECT PAY INVOICES TO PROCESS", "reading_order": 19 }, { "id": "p128.21", "order": 23, "type": "list", "bbox": { "l": 87.36, "t": 185.35500000000002, "r": 516.48, "b": 142.32 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p128.21.1", "order": 24, "type": "list_item", "bbox": { "l": 87.36, "t": 185.35500000000002, "r": 516.48, "b": 156.96 }, "text": "Review invoices and travel vouchers and raise questions about invoices that appear unusual, for example:", "marker": "-", "reading_order": 0 }, { "id": "p128.21.2", "order": 25, "type": "list_item", "bbox": { "l": 123.84, "t": 154.08, "r": 403.2, "b": 142.32 }, "text": "Multiple invoices from a single vendor in a short period", "marker": "○", "children": [ { "id": "p128.21.2.1", "order": 26, "type": "form_field", "bbox": { "l": 123.84, "t": 154.08, "r": 135.6, "b": 142.32 }, "text": "", "attrs": { "field_kind": "radio", "label": "Multiple invoices from a single vendor in a short period", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p128.21.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 } ], "reading_order": 20 }, { "id": "p128.22", "order": 27, "type": "text", "bbox": { "l": 123.84, "t": 139.44, "r": 513.12, "b": 114.24 }, "text": "Sequential invoice numbers from a vendor (indicating the university is the only customer)", "reading_order": 21 }, { "id": "p128.23", "order": 28, "type": "list", "bbox": { "l": 124.32, "t": 110.64, "r": 376.32, "b": 84 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p128.23.1", "order": 29, "type": "list_item", "bbox": { "l": 124.56, "t": 110.64, "r": 376.32, "b": 99.12 }, "text": "Significantly back-dated or future-dated invoices", "marker": "○", "children": [ { "id": "p128.23.1.1", "order": 30, "type": "form_field", "bbox": { "l": 124.56, "t": 110.64, "r": 136.08, "b": 99.12 }, "text": "", "attrs": { "field_kind": "radio", "label": "Significantly back-dated or future-dated invoices", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p128.23.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p128.23.2", "order": 31, "type": "list_item", "bbox": { "l": 124.32, "t": 96.24, "r": 270.24, "b": 84 }, "text": "Unofficial looking invoices", "marker": "○", "children": [ { "id": "p128.23.2.1", "order": 32, "type": "form_field", "bbox": { "l": 124.32, "t": 96.24, "r": 136.32, "b": 84.24 }, "text": "", "attrs": { "field_kind": "radio", "label": "Unofficial looking invoices", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p128.23.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 } ], "reading_order": 22 }, { "id": "p128.24", "order": 33, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 541.2, "b": 49.44 }, "text": "Page 128", "attrs": { "block_label": "number" }, "reading_order": 23 } ] }, { "document_id": 16417, "page": 129, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 49, "counts_by_type": { "footer": 1, "form_field": 8, "heading": 2, "list": 4, "list_item": 27, "text": 7 }, "build_ms": 6, "items": [ { "id": "p129.1", "order": 1, "type": "heading", "bbox": { "l": 69.6, "t": 755.52, "r": 282.24, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p129.2", "order": 2, "type": "text", "bbox": { "l": 124.32, "t": 714.72, "r": 236.64, "b": 702.24 }, "text": "O Unfamiliar vendors", "reading_order": 1 }, { "id": "p129.3", "order": 3, "type": "text", "bbox": { "l": 123.6, "t": 700.32, "r": 540, "b": 672.96 }, "text": "Indications of employee-vendor relationships – same address, similar name, known relationship", "reading_order": 2 }, { "id": "p129.4", "order": 4, "type": "text", "bbox": { "l": 123.6, "t": 671.28, "r": 406.08, "b": 659.04 }, "text": "o Round invoice amounts just below approval thresholds", "reading_order": 3 }, { "id": "p129.5", "order": 5, "type": "text", "bbox": { "l": 124.08, "t": 656.64, "r": 362.4, "b": 644.4 }, "text": "Vague item descriptions or lack of itemization", "reading_order": 4 }, { "id": "p129.6", "order": 6, "type": "text", "bbox": { "l": 123.36, "t": 642.72, "r": 530.88, "b": 615.12 }, "text": "Check-mailing addresses different from vendor address on file or requests to pick up check", "reading_order": 5 }, { "id": "p129.7", "order": 7, "type": "list", "bbox": { "l": 87.12, "t": 612.48, "r": 533.04, "b": 498.72 }, "text": "", "attrs": { "item_count": 7 }, "children": [ { "id": "p129.7.1", "order": 8, "type": "list_item", "bbox": { "l": 124.32, "t": 612.48, "r": 214.8, "b": 600.72 }, "text": "Rush requests", "marker": "○", "children": [ { "id": "p129.7.1.1", "order": 9, "type": "form_field", "bbox": { "l": 124.32, "t": 612.48, "r": 136.08, "b": 600.72 }, "text": "", "attrs": { "field_kind": "radio", "label": "Rush requests", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p129.7.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p129.7.2", "order": 10, "type": "list_item", "bbox": { "l": 87.12, "t": 599.475, "r": 533.04, "b": 570.96 }, "text": "Enter PO invoices into the accounting system from approved invoices with all appropriate documentation attached.", "reading_order": 1 }, { "id": "p129.7.3", "order": 11, "type": "list_item", "bbox": { "l": 124.32, "t": 568.56, "r": 292.32, "b": 556.56 }, "text": "FAAINVE Invoice/Credit Memo", "marker": "○", "children": [ { "id": "p129.7.3.1", "order": 12, "type": "form_field", "bbox": { "l": 124.32, "t": 568.56, "r": 136.32, "b": 556.56 }, "text": "", "attrs": { "field_kind": "radio", "label": "FAAINVE Invoice/Credit Memo", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p129.7.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p129.7.4", "order": 13, "type": "list_item", "bbox": { "l": 159.6, "t": 554.809, "r": 264.24, "b": 542.64 }, "text": "Document: NEXT", "reading_order": 3 }, { "id": "p129.7.5", "order": 14, "type": "list_item", "bbox": { "l": 159.12, "t": 540.309, "r": 416.88, "b": 528 }, "text": "Invoice Type: Regular – enter the PO number > GO", "marker": "■", "reading_order": 4 }, { "id": "p129.7.6", "order": 15, "type": "list_item", "bbox": { "l": 159.36, "t": 525.789, "r": 377.28, "b": 513.36 }, "text": "Invoice Date: as shown on vendor invoice", "marker": "■", "reading_order": 5 }, { "id": "p129.7.7", "order": 16, "type": "list_item", "bbox": { "l": 159.12, "t": 511.289, "r": 492.72, "b": 498.72 }, "text": "Transaction Date: today, or prior month end for appropriate cutoff", "marker": "■", "reading_order": 6 } ], "reading_order": 6 }, { "id": "p129.8", "order": 17, "type": "heading", "bbox": { "l": 159.6, "t": 496.32, "r": 248.64, "b": 484.56 }, "text": "Payment Due:", "level": 3, "reading_order": 7 }, { "id": "p129.9", "order": 18, "type": "list", "bbox": { "l": 123.84, "t": 482.539, "r": 533.76, "b": 281.28 }, "text": "", "attrs": { "item_count": 12 }, "children": [ { "id": "p129.9.1", "order": 19, "type": "list_item", "bbox": { "l": 159.6, "t": 482.539, "r": 317.28, "b": 469.92 }, "text": "Bank: 56-Accounts payable", "reading_order": 0 }, { "id": "p129.9.2", "order": 20, "type": "list_item", "bbox": { "l": 160.08, "t": 468.039, "r": 244.32, "b": 455.895 }, "text": "NEXT BLOCK", "reading_order": 1 }, { "id": "p129.9.3", "order": 21, "type": "list_item", "bbox": { "l": 159.12, "t": 453.6, "r": 533.76, "b": 426.48 }, "text": "Select PO Items > Check Invoice All or add line items as appropriate for the items invoiced. Save.", "reading_order": 2 }, { "id": "p129.9.4", "order": 22, "type": "list_item", "bbox": { "l": 159.84, "t": 424.519, "r": 244.08, "b": 412.375 }, "text": "NEXT BLOCK", "reading_order": 3 }, { "id": "p129.9.5", "order": 23, "type": "list_item", "bbox": { "l": 159.6, "t": 410.019, "r": 527.76, "b": 383.04 }, "text": "Receipt Required: defaults from PO. (Changing to from Yes to No requires override authority on FOMPROF).", "marker": "■", "reading_order": 4 }, { "id": "p129.9.6", "order": 24, "type": "list_item", "bbox": { "l": 123.84, "t": 380.64, "r": 458.88, "b": 367.92 }, "text": "Index scanned invoice into Banner Document Management (BDM).", "marker": "○", "children": [ { "id": "p129.9.6.1", "order": 25, "type": "form_field", "bbox": { "l": 123.84, "t": 380.64, "r": 135.84, "b": 368.64 }, "text": "", "attrs": { "field_kind": "radio", "label": "Index scanned invoice into Banner Document Management (BDM).", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p129.9.6", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 5 }, { "id": "p129.9.7", "order": 26, "type": "list_item", "bbox": { "l": 159.12, "t": 366.489, "r": 433.44, "b": 354 }, "text": "Click ADD at the top of FAAINVE form to access BDM.", "reading_order": 6 }, { "id": "p129.9.8", "order": 27, "type": "list_item", "bbox": { "l": 159.36, "t": 351.989, "r": 493.92, "b": 339.6 }, "text": "Invoice information auto-populates from FAAINVE into BDM index.", "marker": "■", "reading_order": 7 }, { "id": "p129.9.9", "order": 28, "type": "list_item", "bbox": { "l": 159.36, "t": 337.489, "r": 313.68, "b": 324.48 }, "text": "Upload scanned document.", "reading_order": 8 }, { "id": "p129.9.10", "order": 29, "type": "list_item", "bbox": { "l": 159.12, "t": 322.989, "r": 508.56, "b": 309.6 }, "text": "Add annotations on the documents to highlight any processing notes.", "marker": "■", "reading_order": 9 }, { "id": "p129.9.11", "order": 30, "type": "list_item", "bbox": { "l": 159.84, "t": 308.489, "r": 207.84, "b": 296.345 }, "text": "Save.", "reading_order": 10 }, { "id": "p129.9.12", "order": 31, "type": "list_item", "bbox": { "l": 124.08, "t": 293.04, "r": 297.6, "b": 281.28 }, "text": "Return to FAAINVE to Complete.", "marker": "○", "children": [ { "id": "p129.9.12.1", "order": 32, "type": "form_field", "bbox": { "l": 124.08, "t": 293.04, "r": 135.84, "b": 281.28 }, "text": "", "attrs": { "field_kind": "radio", "label": "Return to FAAINVE to Complete.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p129.9.12", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 11 } ], "reading_order": 8 }, { "id": "p129.10", "order": 33, "type": "text", "bbox": { "l": 124.32, "t": 279.36, "r": 494.4, "b": 252 }, "text": "Print out and BOLDLY indicate on a paper copy of the invoices any special processing like attachments to be mailed with check.", "reading_order": 9 }, { "id": "p129.11", "order": 34, "type": "list", "bbox": { "l": 88.08, "t": 249.6, "r": 535.2, "b": 207.36 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p129.11.1", "order": 35, "type": "list_item", "bbox": { "l": 124.08, "t": 249.6, "r": 342.72, "b": 237.12 }, "text": "Discard paper invoice copy for shredding.", "marker": "○", "children": [ { "id": "p129.11.1.1", "order": 36, "type": "form_field", "bbox": { "l": 124.08, "t": 249.6, "r": 136.08, "b": 237.6 }, "text": "", "attrs": { "field_kind": "radio", "label": "Discard paper invoice copy for shredding.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p129.11.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p129.11.2", "order": 37, "type": "list_item", "bbox": { "l": 88.08, "t": 236.385, "r": 535.2, "b": 207.36 }, "text": "Enter employee reimbursements on Travel Vouchers from approved travel authorization (general encumbrances) on Direct Pay Request forms.", "reading_order": 1 } ], "reading_order": 10 }, { "id": "p129.12", "order": 38, "type": "text", "bbox": { "l": 123.12, "t": 205.44, "r": 528, "b": 178.56 }, "text": "The travel office reviews each voucher for compliance and obtains any necessary post-approvals (see Travel Reimbursement section).", "reading_order": 11 }, { "id": "p129.13", "order": 39, "type": "list", "bbox": { "l": 124.32, "t": 176.88, "r": 418.8, "b": 77.28 }, "text": "", "attrs": { "item_count": 6 }, "children": [ { "id": "p129.13.1", "order": 40, "type": "list_item", "bbox": { "l": 124.32, "t": 176.88, "r": 292.32, "b": 164.64 }, "text": "FAAINVE Invoice/Credit Memo", "marker": "○", "children": [ { "id": "p129.13.1.1", "order": 41, "type": "form_field", "bbox": { "l": 124.32, "t": 176.88, "r": 136.32, "b": 164.88 }, "text": "", "attrs": { "field_kind": "radio", "label": "FAAINVE Invoice/Credit Memo", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p129.13.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p129.13.2", "order": 42, "type": "list_item", "bbox": { "l": 159.84, "t": 162.68899999999996, "r": 263.52, "b": 150.24 }, "text": "Document: NEXT", "reading_order": 1 }, { "id": "p129.13.3", "order": 43, "type": "list_item", "bbox": { "l": 159.84, "t": 148.18899999999996, "r": 321.12, "b": 135.6 }, "text": "Invoice Type: Direct Pay > GO", "marker": "■", "children": [ { "id": "p129.13.3.1", "order": 44, "type": "form_field", "bbox": { "l": 159.84, "t": 148.19, "r": 171.84, "b": 136.19 }, "text": "", "attrs": { "field_kind": "checkbox", "label": "Invoice Type: Direct Pay > GO", "checked": true, "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p129.13.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p129.13.4", "order": 45, "type": "list_item", "bbox": { "l": 159.84, "t": 133.93899999999996, "r": 331.68, "b": 121.44 }, "text": "Vendor: search and select > GO", "reading_order": 3 }, { "id": "p129.13.5", "order": 46, "type": "list_item", "bbox": { "l": 159.84, "t": 119.40899999999999, "r": 241.2, "b": 107.26499999999999 }, "text": "Invoice Date", "marker": "■", "children": [ { "id": "p129.13.5.1", "order": 47, "type": "form_field", "bbox": { "l": 159.84, "t": 119.41, "r": 171.84, "b": 107.41 }, "text": "", "attrs": { "field_kind": "checkbox", "label": "Invoice Date", "checked": true, "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p129.13.5", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 4 }, { "id": "p129.13.6", "order": 48, "type": "list_item", "bbox": { "l": 159.36, "t": 90.41399999999999, "r": 418.8, "b": 77.28 }, "text": "Address Code: generally, BU Business or BI Billing", "reading_order": 5 } ], "reading_order": 12 }, { "id": "p129.14", "order": 49, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 541.2, "b": 49.2 }, "text": "Page 129", "attrs": { "block_label": "number" }, "reading_order": 13 } ] }, { "document_id": 16417, "page": 130, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 40, "counts_by_type": { "footer": 1, "form_field": 3, "header": 1, "heading": 2, "list": 3, "list_item": 29, "text": 1 }, "build_ms": 4, "items": [ { "id": "p130.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 755.04, "r": 282.48, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p130.2", "order": 2, "type": "list", "bbox": { "l": 159.36, "t": 700.609, "r": 391.44, "b": 644.4 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p130.2.1", "order": 3, "type": "list_item", "bbox": { "l": 159.36, "t": 700.609, "r": 391.44, "b": 688.08 }, "text": "Discount Code: defaults from vendor record", "marker": "■", "reading_order": 0 }, { "id": "p130.2.2", "order": 4, "type": "list_item", "bbox": { "l": 159.36, "t": 686.109, "r": 329.28, "b": 673.44 }, "text": "Check Vendor: DO NOT ENTER", "reading_order": 1 }, { "id": "p130.2.3", "order": 5, "type": "list_item", "bbox": { "l": 159.6, "t": 671.5889999999999, "r": 278.64, "b": 659.04 }, "text": "Payment Due: today", "reading_order": 2 }, { "id": "p130.2.4", "order": 6, "type": "list_item", "bbox": { "l": 159.84, "t": 657.0889999999999, "r": 318, "b": 644.4 }, "text": "Bank: 56-Accounts payable", "reading_order": 3 } ], "reading_order": 1 }, { "id": "p130.3", "order": 7, "type": "heading", "bbox": { "l": 160.08, "t": 642.24, "r": 255.84, "b": 630.48 }, "text": "Vendor Invoice:", "level": 3, "reading_order": 2 }, { "id": "p130.4", "order": 8, "type": "list", "bbox": { "l": 144.05, "t": 628.529, "r": 535.316, "b": 600.598 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p130.4.1", "order": 9, "type": "list_item", "bbox": { "l": 180.08, "t": 628.529, "r": 241.79, "b": 615.098 }, "text": "NEXT BLOCK", "reading_order": 0 }, { "id": "p130.4.2", "order": 10, "type": "list_item", "bbox": { "l": 144.05, "t": 614.029, "r": 535.316, "b": 600.598 }, "text": "Index scanned travel voucher, receipts, and travel authorization into BDM, same as for PO invoices.", "reading_order": 1 } ], "reading_order": 3 }, { "id": "p130.5", "order": 11, "type": "list", "bbox": { "l": 86.4, "t": 584.975, "r": 541.2, "b": 190.8 }, "text": "", "attrs": { "item_count": 23 }, "children": [ { "id": "p130.5.1", "order": 12, "type": "list_item", "bbox": { "l": 86.4, "t": 584.975, "r": 537.84, "b": 542.16 }, "text": "Enter Direct Pay Request for invoices with no PO. These items have not been pre-approved. Completing the Direct Pay Request invoice will route the document for approval like purchase requisitions and general travel encumbrances.", "reading_order": 0 }, { "id": "p130.5.2", "order": 13, "type": "list_item", "bbox": { "l": 123.84, "t": 539.76, "r": 292.32, "b": 528 }, "text": "FAAINVE Invoice/Credit Memo", "marker": "○", "children": [ { "id": "p130.5.2.1", "order": 14, "type": "form_field", "bbox": { "l": 123.84, "t": 539.76, "r": 135.6, "b": 528 }, "text": "", "attrs": { "field_kind": "radio", "label": "FAAINVE Invoice/Credit Memo", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p130.5.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p130.5.3", "order": 15, "type": "list_item", "bbox": { "l": 159.36, "t": 525.789, "r": 264, "b": 513.36 }, "text": "Document: NEXT", "reading_order": 2 }, { "id": "p130.5.4", "order": 16, "type": "list_item", "bbox": { "l": 159.6, "t": 511.289, "r": 294.96, "b": 498.96 }, "text": "Invoice Type: Direct Pay", "marker": "■", "children": [ { "id": "p130.5.4.1", "order": 17, "type": "form_field", "bbox": { "l": 159.6, "t": 511.29, "r": 171.6, "b": 499.29 }, "text": "", "attrs": { "field_kind": "checkbox", "label": "Invoice Type: Direct Pay", "checked": true, "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p130.5.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p130.5.5", "order": 18, "type": "list_item", "bbox": { "l": 159.36, "t": 497.039, "r": 331.92, "b": 484.8 }, "text": "Vendor: search and select > GO", "reading_order": 4 }, { "id": "p130.5.6", "order": 19, "type": "list_item", "bbox": { "l": 159.36, "t": 482.539, "r": 377.04, "b": 470.395 }, "text": "Invoice Date: as shown on vendor invoice", "marker": "■", "reading_order": 5 }, { "id": "p130.5.7", "order": 20, "type": "list_item", "bbox": { "l": 159.36, "t": 468.039, "r": 488.4, "b": 455.52 }, "text": "Transaction Date: today or prior month end for appropriate cutoff", "marker": "■", "reading_order": 6 }, { "id": "p130.5.8", "order": 21, "type": "list_item", "bbox": { "l": 159.12, "t": 453.539, "r": 415.92, "b": 440.88 }, "text": "Address Code: generally BU Business or BI Billing", "reading_order": 7 }, { "id": "p130.5.9", "order": 22, "type": "list_item", "bbox": { "l": 159.6, "t": 439.019, "r": 471.84, "b": 426.48 }, "text": "Sequence Number: generally, 1 verify against invoice address", "marker": "■", "reading_order": 8 }, { "id": "p130.5.10", "order": 23, "type": "list_item", "bbox": { "l": 159.36, "t": 424.519, "r": 390.72, "b": 411.84 }, "text": "Discount Code: defaults from vendor record", "marker": "■", "reading_order": 9 }, { "id": "p130.5.11", "order": 24, "type": "list_item", "bbox": { "l": 159.6, "t": 410.019, "r": 324.24, "b": 397.2 }, "text": "Payment Due: enter term date", "reading_order": 10 }, { "id": "p130.5.12", "order": 25, "type": "list_item", "bbox": { "l": 159.84, "t": 395.519, "r": 317.76, "b": 382.8 }, "text": "Bank: 56-Accounts payable", "reading_order": 11 }, { "id": "p130.5.13", "order": 26, "type": "list_item", "bbox": { "l": 159.36, "t": 381.019, "r": 541.2, "b": 354.24 }, "text": "Vendor Invoice: enter the number exactly as it appears on the vendor invoice to avoid duplicate invoice payments", "reading_order": 12 }, { "id": "p130.5.14", "order": 27, "type": "list_item", "bbox": { "l": 159.84, "t": 351.989, "r": 243.84, "b": 339.845 }, "text": "NEXT BLOCK", "reading_order": 13 }, { "id": "p130.5.15", "order": 28, "type": "list_item", "bbox": { "l": 159.6, "t": 337.489, "r": 395.52, "b": 324.72 }, "text": "Enter a commodity description. NEXT BLOCK", "reading_order": 14 }, { "id": "p130.5.16", "order": 29, "type": "list_item", "bbox": { "l": 159.36, "t": 322.989, "r": 450, "b": 309.84 }, "text": "Invoice Accounting Distribution: enter FOAP and amount", "marker": "■", "reading_order": 15 }, { "id": "p130.5.17", "order": 30, "type": "list_item", "bbox": { "l": 195.12, "t": 308.905, "r": 361.68, "b": 295.2 }, "text": "Chart of accounts: default to 1", "marker": "•", "reading_order": 16 }, { "id": "p130.5.18", "order": 31, "type": "list_item", "bbox": { "l": 195.84, "t": 293.655, "r": 467.04, "b": 279.84 }, "text": "Year: default to current FY based on transaction date", "reading_order": 17 }, { "id": "p130.5.19", "order": 32, "type": "list_item", "bbox": { "l": 195.6, "t": 278.385, "r": 362.64, "b": 264.48 }, "text": "Bank: defaults from document", "reading_order": 18 }, { "id": "p130.5.20", "order": 33, "type": "list_item", "bbox": { "l": 195.6, "t": 263.135, "r": 362.88, "b": 248.88 }, "text": "Amount: approved Accounting", "reading_order": 19 }, { "id": "p130.5.21", "order": 34, "type": "list_item", "bbox": { "l": 158.88, "t": 247.46900000000005, "r": 535.2, "b": 220.56 }, "text": "Write the system assigned invoice number on document that will be routed for approvals.", "reading_order": 20 }, { "id": "p130.5.22", "order": 35, "type": "list_item", "bbox": { "l": 123.84, "t": 218.16, "r": 418.08, "b": 205.44 }, "text": "Index scanned invoice into BDM, same as for PO invoices.", "marker": "○", "children": [ { "id": "p130.5.22.1", "order": 36, "type": "form_field", "bbox": { "l": 123.84, "t": 218.16, "r": 135.84, "b": 206.16 }, "text": "", "attrs": { "field_kind": "radio", "label": "Index scanned invoice into BDM, same as for PO invoices.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p130.5.22", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 21 }, { "id": "p130.5.23", "order": 37, "type": "list_item", "bbox": { "l": 87.12, "t": 204.60500000000002, "r": 283.68, "b": 190.8 }, "text": "Submit to the AP Manager for review.", "reading_order": 22 } ], "reading_order": 4 }, { "id": "p130.6", "order": 38, "type": "heading", "bbox": { "l": 69.6, "t": 180.24, "r": 191.28, "b": 167.52 }, "text": "Vendor Invoice Review", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p130.7", "order": 39, "type": "text", "bbox": { "l": 69.84, "t": 164.64, "r": 537.84, "b": 137.04 }, "text": "The approval queue for invoice documents consists only of the AP Manager. This is the final review of invoices before they are paid.", "reading_order": 6 }, { "id": "p130.8", "order": 40, "type": "footer", "bbox": { "l": 495.6, "t": 61.44, "r": 541.44, "b": 49.44 }, "text": "Page 130", "attrs": { "block_label": "number" }, "reading_order": 7 } ] }, { "document_id": 16417, "page": 131, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 45, "counts_by_type": { "footer": 1, "form_field": 3, "heading": 6, "list": 4, "list_item": 31 }, "build_ms": 6, "items": [ { "id": "p131.1", "order": 1, "type": "heading", "bbox": { "l": 69.36, "t": 756.24, "r": 283.2, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p131.2", "order": 2, "type": "heading", "bbox": { "l": 69.36, "t": 714.96, "r": 195.12, "b": 701.52 }, "text": "Responsible position(s):", "level": 3, "reading_order": 1 }, { "id": "p131.3", "order": 3, "type": "list_item", "bbox": { "l": 86.4, "t": 693.025, "r": 239.04, "b": 678.24 }, "text": "Accounts Payable Manager", "marker": "•", "reading_order": 2 }, { "id": "p131.4", "order": 4, "type": "heading", "bbox": { "l": 69.12, "t": 669.12, "r": 241.2, "b": 655.68 }, "text": "Required documents and access:", "level": 3, "reading_order": 3 }, { "id": "p131.5", "order": 5, "type": "list_item", "bbox": { "l": 86.64, "t": 647.255, "r": 145.68, "b": 633.36 }, "text": "Banner", "reading_order": 4 }, { "id": "p131.6", "order": 6, "type": "heading", "bbox": { "l": 69.12, "t": 623.28, "r": 185.28, "b": 609.84 }, "text": "Frequency and timing:", "level": 3, "reading_order": 5 }, { "id": "p131.7", "order": 7, "type": "list", "bbox": { "l": 108.05, "t": 600.749, "r": 257.254, "b": 572.068 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p131.7.1", "order": 8, "type": "list_item", "bbox": { "l": 108.05, "t": 600.749, "r": 248.273, "b": 587.318 }, "text": "Daily review of new data entry", "reading_order": 0 }, { "id": "p131.7.2", "order": 9, "type": "list_item", "bbox": { "l": 108.05, "t": 585.499, "r": 257.254, "b": 572.068 }, "text": "Weekly/monthly review of aging", "reading_order": 1 } ], "reading_order": 6 }, { "id": "p131.8", "order": 10, "type": "heading", "bbox": { "l": 69.36, "t": 562.56, "r": 106.32, "b": 548.64 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p131.9", "order": 11, "type": "list", "bbox": { "l": 108.05, "t": 539.759, "r": 505.749, "b": 497.548 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p131.9.1", "order": 12, "type": "list_item", "bbox": { "l": 108.05, "t": 539.759, "r": 505.749, "b": 526.328 }, "text": "Review invoices entered daily by AP Clerks and raise questions about invoices that appear unusual.", "marker": "-", "reading_order": 0 }, { "id": "p131.9.2", "order": 13, "type": "list_item", "bbox": { "l": 144.05, "t": 510.979, "r": 261.872, "b": 497.548 }, "text": "FOAUAPP User Approval", "reading_order": 1 } ], "reading_order": 8 }, { "id": "p131.10", "order": 14, "type": "list", "bbox": { "l": 158.88, "t": 496.039, "r": 485.28, "b": 425.28 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p131.10.1", "order": 15, "type": "list_item", "bbox": { "l": 159.12, "t": 496.039, "r": 266.88, "b": 483.12 }, "text": "User: AP Manager", "reading_order": 0 }, { "id": "p131.10.2", "order": 16, "type": "list_item", "bbox": { "l": 158.88, "t": 481.68, "r": 471.12, "b": 468.96 }, "text": "NEXT BLOCK brings up a list of invoices awaiting AP approval.", "reading_order": 1 }, { "id": "p131.10.3", "order": 17, "type": "list_item", "bbox": { "l": 159.12, "t": 467.039, "r": 419.04, "b": 454.32 }, "text": "Select one of the invoice numbers and click Detail", "reading_order": 2 }, { "id": "p131.10.4", "order": 18, "type": "list_item", "bbox": { "l": 159.12, "t": 452.64, "r": 485.28, "b": 439.68 }, "text": "Related > Query Document by Type > Next Block for invoice data", "reading_order": 3 }, { "id": "p131.10.5", "order": 19, "type": "list_item", "bbox": { "l": 159.6, "t": 438.019, "r": 376.08, "b": 425.28 }, "text": "Click Retrieve to open the invoice in BDM", "reading_order": 4 } ], "reading_order": 9 }, { "id": "p131.11", "order": 20, "type": "heading", "bbox": { "l": 123.84, "t": 422.64, "r": 200.88, "b": 410.88 }, "text": "○ Check that:", "attrs": { "block_label": "paragraph_title" }, "children": [ { "id": "p131.11.1", "order": 21, "type": "form_field", "bbox": { "l": 123.84, "t": 422.64, "r": 135.6, "b": 410.88 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Check that:", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p131.11", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "level": 3, "reading_order": 10 }, { "id": "p131.12", "order": 22, "type": "list", "bbox": { "l": 108.05, "t": 409.459, "r": 539.116, "b": 89.423 }, "text": "", "attrs": { "item_count": 20 }, "children": [ { "id": "p131.12.1", "order": 23, "type": "list_item", "bbox": { "l": 180.08, "t": 409.459, "r": 525.376, "b": 396.028 }, "text": "Invoices match the data entry including vendor, invoice number, amount, remit address, bank,", "marker": "■", "reading_order": 0 }, { "id": "p131.12.2", "order": 24, "type": "list_item", "bbox": { "l": 180.08, "t": 380.459, "r": 412.026, "b": 367.028 }, "text": "Personal services are flagged as 1099 reportable.", "reading_order": 1 }, { "id": "p131.12.3", "order": 25, "type": "list_item", "bbox": { "l": 180.08, "t": 365.929, "r": 539.116, "b": 352.498 }, "text": "FOAPs are reasonable for the items purchased, especially capital expenses.", "reading_order": 2 }, { "id": "p131.12.4", "order": 26, "type": "list_item", "bbox": { "l": 180.08, "t": 351.429, "r": 352.546, "b": 337.998 }, "text": "Invoices include appropriate details,", "reading_order": 3 }, { "id": "p131.12.5", "order": 27, "type": "list_item", "bbox": { "l": 180.08, "t": 336.929, "r": 442.317, "b": 323.498 }, "text": "Special processing instructions are clearly marked, and", "reading_order": 4 }, { "id": "p131.12.6", "order": 28, "type": "list_item", "bbox": { "l": 180.08, "t": 322.429, "r": 342.296, "b": 308.998 }, "text": "Invoices do not raise any red flags.", "marker": "■", "reading_order": 5 }, { "id": "p131.12.7", "order": 29, "type": "list_item", "bbox": { "l": 108.05, "t": 307.179, "r": 381.305, "b": 293.748 }, "text": "Return any invoices that require correction to the AP Clerk", "reading_order": 6 }, { "id": "p131.12.8", "order": 30, "type": "list_item", "bbox": { "l": 108.05, "t": 291.929, "r": 486.819, "b": 278.49800000000005 }, "text": "Exclude any invoice needing corrections from the check run until corrections are", "reading_order": 7 }, { "id": "p131.12.9", "order": 31, "type": "list_item", "bbox": { "l": 108.05, "t": 277.409, "r": 515.705, "b": 263.97799999999995 }, "text": "completed. Negative vendor balances will automatically be excluded from check runs.", "reading_order": 8 }, { "id": "p131.12.10", "order": 32, "type": "list_item", "bbox": { "l": 144.05, "t": 262.909, "r": 273.385, "b": 249.47799999999995 }, "text": "FAAPAYC Payment Control", "marker": "○", "children": [ { "id": "p131.12.10.1", "order": 33, "type": "form_field", "bbox": { "l": 144.05, "t": 262.91, "r": 156.05, "b": 250.91 }, "text": "", "attrs": { "field_kind": "radio", "label": "FAAPAYC Payment Control", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p131.12.10", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 9 }, { "id": "p131.12.11", "order": 34, "type": "list_item", "bbox": { "l": 180.08, "t": 248.409, "r": 293.212, "b": 234.97799999999995 }, "text": "Invoice: invoice number", "marker": "■", "children": [ { "id": "p131.12.11.1", "order": 35, "type": "form_field", "bbox": { "l": 180.08, "t": 248.41, "r": 192.08, "b": 236.41 }, "text": "", "attrs": { "field_kind": "checkbox", "label": "Invoice: invoice number", "checked": true, "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p131.12.11", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 10 }, { "id": "p131.12.12", "order": 36, "type": "list_item", "bbox": { "l": 180.08, "t": 233.909, "r": 306.448, "b": 220.47799999999995 }, "text": "Check box for Invoice Hold", "reading_order": 11 }, { "id": "p131.12.13", "order": 37, "type": "list_item", "bbox": { "l": 108.05, "t": 218.909, "r": 489.515, "b": 205.47799999999995 }, "text": "Follow-up with clerks on the status of invoices awaiting receivers prior to check processing.", "reading_order": 12 }, { "id": "p131.12.14", "order": 38, "type": "list_item", "bbox": { "l": 144.05, "t": 189.87900000000002, "r": 321.054, "b": 176.44799999999998 }, "text": "FARIREC Invoices Awaiting Receivers", "reading_order": 13 }, { "id": "p131.12.15", "order": 39, "type": "list_item", "bbox": { "l": 180.08, "t": 175.37900000000002, "r": 262.811, "b": 161.94799999999998 }, "text": "Printer: Database", "reading_order": 14 }, { "id": "p131.12.16", "order": 40, "type": "list_item", "bbox": { "l": 180.08, "t": 160.87900000000002, "r": 301.222, "b": 147.44799999999998 }, "text": "Vendor Code: leave blank", "reading_order": 15 }, { "id": "p131.12.17", "order": 41, "type": "list_item", "bbox": { "l": 180.08, "t": 146.37900000000002, "r": 325.973, "b": 132.94799999999998 }, "text": "Payment Due As of Date: today", "reading_order": 16 }, { "id": "p131.12.18", "order": 42, "type": "list_item", "bbox": { "l": 180.08, "t": 131.85900000000004, "r": 202.85, "b": 118.428 }, "text": "Save", "reading_order": 17 }, { "id": "p131.12.19", "order": 43, "type": "list_item", "bbox": { "l": 180.08, "t": 117.35900000000004, "r": 382.029, "b": 103.928 }, "text": "Related > Review Output > select file name", "reading_order": 18 }, { "id": "p131.12.20", "order": 44, "type": "list_item", "bbox": { "l": 180.08, "t": 102.85400000000004, "r": 390.169, "b": 89.423 }, "text": "Tools > Show Document (Save and Print File)", "reading_order": 19 } ], "reading_order": 11 }, { "id": "p131.13", "order": 45, "type": "footer", "bbox": { "l": 495.6, "t": 61.68, "r": 540.24, "b": 49.2 }, "text": "Page 131", "attrs": { "block_label": "number" }, "reading_order": 12 } ] }, { "document_id": 16417, "page": 132, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 39, "counts_by_type": { "footer": 1, "header": 1, "heading": 5, "list": 5, "list_item": 20, "text": 7 }, "build_ms": 4, "items": [ { "id": "p132.1", "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, "reading_order": 0 }, { "id": "p132.2", "order": 2, "type": "text", "bbox": { "l": 123.6, "t": 714.72, "r": 510.48, "b": 688.32 }, "text": "Provide a list to clerks to contact the receiving department to confirm and enter receiver.", "reading_order": 1 }, { "id": "p132.3", "order": 3, "type": "list_item", "bbox": { "l": 86.88, "t": 672.005, "r": 500.88, "b": 658.08 }, "text": "Review payable invoice aging weekly to resolve any invoices outstanding >30 days.", "marker": "-", "reading_order": 2 }, { "id": "p132.4", "order": 4, "type": "text", "bbox": { "l": 124.56, "t": 655.2, "r": 255.6, "b": 643.44 }, "text": "FARIAGE Invoice Aging", "reading_order": 3 }, { "id": "p132.5", "order": 5, "type": "list", "bbox": { "l": 159.6, "t": 641.8389999999999, "r": 391.92, "b": 571.2 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p132.5.1", "order": 6, "type": "list_item", "bbox": { "l": 159.6, "t": 641.8389999999999, "r": 264.48, "b": 629.6949999999999 }, "text": "Printer: Database", "reading_order": 0 }, { "id": "p132.5.2", "order": 7, "type": "list_item", "bbox": { "l": 160.08, "t": 627.3389999999999, "r": 260.88, "b": 614.88 }, "text": "As of date: today", "reading_order": 1 }, { "id": "p132.5.3", "order": 8, "type": "list_item", "bbox": { "l": 160.32, "t": 612.8389999999999, "r": 204.72, "b": 600.6949999999999 }, "text": "Save", "reading_order": 2 }, { "id": "p132.5.4", "order": 9, "type": "list_item", "bbox": { "l": 160.08, "t": 598.309, "r": 383.76, "b": 585.6 }, "text": "Related > Review Output > select file name", "reading_order": 3 }, { "id": "p132.5.5", "order": 10, "type": "list_item", "bbox": { "l": 159.84, "t": 583.809, "r": 391.92, "b": 571.2 }, "text": "Tools > Show Document (Save and Print File)", "reading_order": 4 } ], "reading_order": 4 }, { "id": "p132.6", "order": 11, "type": "text", "bbox": { "l": 124.56, "t": 567.84, "r": 296.4, "b": 556.8 }, "text": "O Resolve vendor credit balances.", "reading_order": 5 }, { "id": "p132.7", "order": 12, "type": "list", "bbox": { "l": 159.6, "t": 554.809, "r": 513.36, "b": 527.52 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p132.7.1", "order": 13, "type": "list_item", "bbox": { "l": 159.6, "t": 554.809, "r": 457.92, "b": 542.4 }, "text": "Apply credits to current vendor invoices, where applicable.", "reading_order": 0 }, { "id": "p132.7.2", "order": 14, "type": "list_item", "bbox": { "l": 159.84, "t": 540.309, "r": 513.36, "b": 527.52 }, "text": "Request a refund from the vendor in writing and schedule to follow-up.", "reading_order": 1 } ], "reading_order": 6 }, { "id": "p132.8", "order": 15, "type": "text", "bbox": { "l": 124.08, "t": 524.88, "r": 468.24, "b": 512.88 }, "text": "Research and resolve any remaining items before closing the month.", "reading_order": 7 }, { "id": "p132.9", "order": 16, "type": "text", "bbox": { "l": 123.6, "t": 510.48, "r": 537.12, "b": 483.84 }, "text": "O Escalate any unresolved payment issues >60 days to Controller/VP including issue, transaction details, and recommended action.", "reading_order": 8 }, { "id": "p132.10", "order": 17, "type": "heading", "bbox": { "l": 69.84, "t": 474.24, "r": 301.92, "b": 461.04 }, "text": "Printing Checks and Sending ACH Payments", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p132.11", "order": 18, "type": "text", "bbox": { "l": 68.88, "t": 458.4, "r": 534.96, "b": 416.16 }, "text": "For good internal controls, checks should not be returned to the requestor. They should be mailed directly to the vendor at the address on file in the vendor record as validated by Purchasing in routine vendor maintenance.", "reading_order": 10 }, { "id": "p132.12", "order": 19, "type": "text", "bbox": { "l": 68.4, "t": 406.32, "r": 526.32, "b": 379.44 }, "text": "In rare instances when a check must be hand delivered, for example to a performer, the chain of custody of the check must be documented with signatures at each hand off.", "reading_order": 11 }, { "id": "p132.13", "order": 20, "type": "heading", "bbox": { "l": 69.84, "t": 369.36, "r": 194.4, "b": 356.64 }, "text": "Responsible position(s):", "level": 3, "reading_order": 12 }, { "id": "p132.14", "order": 21, "type": "list_item", "bbox": { "l": 86.88, "t": 348.155, "r": 238.56, "b": 334.08 }, "text": "Accounts Payable Manager", "marker": "•", "reading_order": 13 }, { "id": "p132.15", "order": 22, "type": "heading", "bbox": { "l": 69.84, "t": 324, "r": 240.48, "b": 311.52 }, "text": "Required documents 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"attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 16 }, { "id": "p132.18", "order": 28, "type": "list_item", "bbox": { "l": 86.88, "t": 226.135, "r": 384.96, "b": 211.68 }, "text": "Minimum twice weekly, generally Tuesdays and Thursdays", "marker": "•", "reading_order": 17 }, { "id": "p132.19", "order": 29, "type": "heading", "bbox": { "l": 69.84, "t": 201.84, "r": 105.84, "b": 190.08 }, "text": "Steps:", "level": 3, "reading_order": 18 }, { "id": "p132.20", "order": 30, "type": "list", "bbox": { "l": 108.05, "t": 179.62900000000002, "r": 327.083, "b": 151.69799999999998 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p132.20.1", "order": 31, "type": "list_item", "bbox": { "l": 108.05, "t": 179.62900000000002, "r": 297.869, "b": 166.19799999999998 }, "text": "Match approved invoices with receivers.", "reading_order": 0 }, { "id": "p132.20.2", "order": 32, "type": "list_item", "bbox": { "l": 144.05, "t": 165.12900000000002, "r": 327.083, "b": 151.69799999999998 }, "text": "FABMATC Receiving Matching Process", "reading_order": 1 } ], "reading_order": 19 }, { "id": "p132.21", "order": 33, "type": "list", "bbox": { "l": 159.6, "t": 150.18899999999996, "r": 392.16, "b": 79.2 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p132.21.1", "order": 34, "type": "list_item", "bbox": { "l": 159.6, "t": 150.18899999999996, "r": 265.2, "b": 138 }, "text": "Printer: Database", "reading_order": 0 }, { "id": "p132.21.2", "order": 35, "type": "list_item", "bbox": { "l": 160.08, "t": 135.68899999999996, "r": 310.8, "b": 123.36 }, "text": "Exclude future receipts: No", "reading_order": 1 }, { "id": "p132.21.3", "order": 36, "type": "list_item", "bbox": { "l": 160.32, "t": 121.16899999999998, "r": 204.72, "b": 109.02499999999998 }, "text": "Save", "reading_order": 2 }, { "id": "p132.21.4", "order": 37, "type": "list_item", "bbox": { "l": 160.08, "t": 106.66399999999999, "r": 384.24, "b": 94.32 }, "text": "Related > Review Output > select file name", "reading_order": 3 }, { "id": "p132.21.5", "order": 38, "type": "list_item", "bbox": { "l": 159.84, "t": 92.41399999999999, "r": 392.16, "b": 79.2 }, "text": "Tools > Show Document (Save and Print File)", "reading_order": 4 } ], "reading_order": 20 }, { "id": "p132.22", "order": 39, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 541.2, "b": 49.2 }, "text": "Page 132", "attrs": { "block_label": "number" }, "reading_order": 21 } ] }, { "document_id": 16417, "page": 133, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 54, "counts_by_type": { "footer": 1, "form_field": 3, "header": 1, "heading": 6, "list": 6, "list_item": 35, "text": 2 }, "build_ms": 6, "items": [ { "id": "p133.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 755.04, "r": 282.48, "b": 728.64 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p133.2", "order": 2, "type": "list_item", "bbox": { "l": 86.16, "t": 715.525, "r": 522.96, "b": 687.12 }, "text": "Select invoices to be paid in the check run including those with a due date in the next 10 calendar days.", "marker": "-", "reading_order": 1 }, { "id": "p133.3", "order": 3, "type": "text", "bbox": { "l": 123.36, "t": 685.2, "r": 274.56, "b": 672.24 }, "text": "FARINVS Invoice Selection", "reading_order": 2 }, { "id": "p133.4", "order": 4, "type": "list_item", "bbox": { "l": 159.12, "t": 670.8389999999999, "r": 265.2, "b": 658.32 }, "text": "Printer: database", "reading_order": 3 }, { "id": "p133.5", "order": 5, "type": "heading", "bbox": { "l": 159.84, "t": 655.44, "r": 256.8, "b": 643.92 }, "text": "Next check run:", "level": 3, "reading_order": 4 }, { "id": "p133.6", "order": 6, "type": "list", "bbox": { "l": 85.92, "t": 642, "r": 415.2, "b": 569.28 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p133.6.1", "order": 7, "type": "list_item", "bbox": { "l": 159.12, "t": 642, "r": 346.32, "b": 629.28 }, "text": "Bank Code: 56 – Accounts Payable", "reading_order": 0 }, { "id": "p133.6.2", "order": 8, "type": "list_item", "bbox": { "l": 85.92, "t": 627.755, "r": 390.24, "b": 613.68 }, "text": "Review report of invoices to be paid and not any to exclude:", "reading_order": 1 }, { "id": "p133.6.3", "order": 9, "type": "list_item", "bbox": { "l": 122.64, "t": 611.76, "r": 415.2, "b": 599.28 }, "text": "Invoices where the total for the vendor is a credit balance", "marker": "○", "children": [ { "id": "p133.6.3.1", "order": 10, "type": "form_field", "bbox": { "l": 122.64, "t": 611.76, "r": 134.64, "b": 599.76 }, "text": "", "attrs": { "field_kind": "radio", "label": "Invoices where the total for the vendor is a credit balance", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p133.6.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p133.6.4", "order": 11, "type": "list_item", "bbox": { "l": 85.92, "t": 597.975, "r": 297.6, "b": 583.92 }, "text": "Determine the last check number used.", "marker": "•", "reading_order": 3 }, { "id": "p133.6.5", "order": 12, "type": "list_item", "bbox": { "l": 122.88, "t": 582.24, "r": 315.12, "b": 569.28 }, "text": "FTICHKS Check Number Validation", "marker": "○", "children": [ { "id": "p133.6.5.1", "order": 13, "type": "form_field", "bbox": { "l": 122.88, "t": 582.24, "r": 134.88, "b": 570.24 }, "text": "", "attrs": { "field_kind": "radio", "label": "FTICHKS Check Number Validation", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p133.6.5", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 4 } ], "reading_order": 5 }, { "id": "p133.7", "order": 14, "type": "heading", "bbox": { "l": 159.12, "t": 567.12, "r": 215.28, "b": 555.6 }, "text": "Filters:", "level": 3, "reading_order": 6 }, { "id": "p133.8", "order": 15, "type": "list", "bbox": { "l": 180.08, "t": 553.249, "r": 308.357, "b": 494.798 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p133.8.1", "order": 16, "type": "list_item", "bbox": { "l": 216.1, "t": 553.249, "r": 285.158, "b": 539.818 }, "text": "Bank Code: 56", "reading_order": 0 }, { "id": "p133.8.2", "order": 17, "type": "list_item", "bbox": { "l": 216.1, "t": 538.009, "r": 283.274, "b": 524.578 }, "text": "Check Type: B", "marker": "•", "reading_order": 1 }, { "id": "p133.8.3", "order": 18, "type": "list_item", "bbox": { "l": 216.1, "t": 522.729, "r": 308.357, "b": 509.298 }, "text": "Check Number: 0%", "marker": "-", "reading_order": 2 }, { "id": "p133.8.4", "order": 19, "type": "list_item", "bbox": { "l": 180.08, "t": 508.229, "r": 256.852, "b": 494.798 }, "text": "Sort descending", "reading_order": 3 } ], "reading_order": 7 }, { "id": "p133.9", "order": 20, "type": "list_item", "bbox": { "l": 86.4, "t": 493.705, "r": 346.56, "b": 480 }, "text": "Run process to create cash disbursement checks.", "reading_order": 8 }, { "id": "p133.10", "order": 21, "type": "heading", "bbox": { "l": 123.6, "t": 477.6, "r": 281.76, "b": 465.36 }, "text": "O FAABATC Batch Check Print", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p133.11", "order": 22, "type": "list", "bbox": { "l": 158.64, "t": 463.68, "r": 517.2, "b": 377.76 }, "text": "", "attrs": { "item_count": 6 }, "children": [ { "id": "p133.11.1", "order": 23, "type": "list_item", "bbox": { "l": 158.88, "t": 463.68, "r": 318.48, "b": 450.48 }, "text": "Bank: 56 – Accounts Payable", "reading_order": 0 }, { "id": "p133.11.2", "order": 24, "type": "list_item", "bbox": { "l": 159.12, "t": 449.039, "r": 335.52, "b": 436.32 }, "text": "Direct Deposits and Check > GO", "reading_order": 1 }, { "id": "p133.11.3", "order": 25, "type": "list_item", "bbox": { "l": 159.36, "t": 434.519, "r": 270.24, "b": 421.68 }, "text": "Check Date: today", "reading_order": 2 }, { "id": "p133.11.4", "order": 26, "type": "list_item", "bbox": { "l": 158.88, "t": 420.48, "r": 427.44, "b": 406.56 }, "text": "STARTING Check Number: results from FTICHKS + 1", "reading_order": 3 }, { "id": "p133.11.5", "order": 27, "type": "list_item", "bbox": { "l": 159.6, "t": 405.519, "r": 238.32, "b": 392.88 }, "text": "Print Check", "reading_order": 4 }, { "id": "p133.11.6", "order": 28, "type": "list_item", "bbox": { "l": 158.64, "t": 391.2, "r": 517.2, "b": 377.76 }, "text": "Banner message to run FABCHKS, FABCHKP, FABCHKA to print checks", "reading_order": 5 } ], "reading_order": 10 }, { "id": "p133.12", "order": 29, "type": "heading", "bbox": { "l": 123.36, "t": 376.32, "r": 299.04, "b": 363.36 }, "text": "FABCHKS Batch Check Process", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 11 }, { "id": "p133.13", "order": 30, "type": "list", "bbox": { "l": 159.12, "t": 361.989, "r": 392.4, "b": 291.12 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p133.13.1", "order": 31, "type": "list_item", "bbox": { "l": 159.12, "t": 361.989, "r": 265.2, "b": 349.2 }, "text": "Printer: database", "reading_order": 0 }, { "id": "p133.13.2", "order": 32, "type": "list_item", "bbox": { "l": 159.12, "t": 347.489, "r": 317.04, "b": 334.32 }, "text": "Check Selection Date: today", "reading_order": 1 }, { "id": "p133.13.3", "order": 33, "type": "list_item", "bbox": { "l": 159.36, "t": 333.12, "r": 206.4, "b": 320.64 }, "text": "Save", "marker": "■", "children": [ { "id": "p133.13.3.1", "order": 34, "type": "form_field", "bbox": { "l": 159.36, "t": 333.12, "r": 171.36, "b": 321.12 }, "text": "", "attrs": { "field_kind": "checkbox", "label": "Save", "checked": true, "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p133.13.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p133.13.4", "order": 35, "type": "list_item", "bbox": { "l": 159.36, "t": 318.489, "r": 384.96, "b": 306 }, "text": "Related > Review Output > select file name", "reading_order": 3 }, { "id": "p133.13.5", "order": 36, "type": "list_item", "bbox": { "l": 159.36, "t": 304.32, "r": 392.4, "b": 291.12 }, "text": "Tools > Show Document (Save and Print File)", "reading_order": 4 } ], "reading_order": 12 }, { "id": "p133.14", "order": 37, "type": "text", "bbox": { "l": 122.88, "t": 289.44, "r": 494.64, "b": 275.76 }, "text": "FABCHKP Check Print Process sends information to Evisions Intellicheck.", "reading_order": 13 }, { "id": "p133.15", "order": 38, "type": "list_item", "bbox": { "l": 158.64, "t": 275.21900000000005, "r": 264.96, "b": 262.32 }, "text": "Printer: database", "reading_order": 14 }, { "id": "p133.16", "order": 39, "type": "heading", "bbox": { "l": 159.36, "t": 260.4, "r": 225.12, "b": 248.64 }, "text": "Number:", "level": 3, "reading_order": 15 }, { "id": "p133.17", "order": 40, "type": "list", "bbox": { "l": 144.05, "t": 246.659, "r": 497.346, "b": 175.19799999999998 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p133.17.1", "order": 41, "type": "list_item", "bbox": { "l": 180.08, "t": 246.659, "r": 202.85, "b": 233.22799999999995 }, "text": "Save", "reading_order": 0 }, { "id": "p133.17.2", "order": 42, "type": "list_item", "bbox": { "l": 180.08, "t": 232.159, "r": 382.029, "b": 218.72799999999995 }, "text": "Related > Review Output > select file name", "reading_order": 1 }, { "id": "p133.17.3", "order": 43, "type": "list_item", "bbox": { "l": 180.08, "t": 217.659, "r": 390.169, "b": 204.22799999999995 }, "text": "Tools > Show Document (Save and Print File)", "reading_order": 2 }, { "id": "p133.17.4", "order": 44, "type": "list_item", "bbox": { "l": 144.05, "t": 203.12900000000002, "r": 497.346, "b": 189.69799999999998 }, "text": "FABCHKR Batch Disbursement 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"text": "Bank Code: 56 – Accounts payable", "reading_order": 2 } ], "reading_order": 6 }, { "id": "p135.8", "order": 16, "type": "list", "bbox": { "l": 86.64, "t": 515.4549999999999, "r": 516.72, "b": 414.96 }, "text": "", "attrs": { "item_count": 7 }, "children": [ { "id": "p135.8.1", "order": 17, "type": "list_item", "bbox": { "l": 86.64, "t": 515.4549999999999, "r": 516.72, "b": 501.36 }, "text": "Run student refund invoice selection on a separate day from vendor invoice payments.", "reading_order": 0 }, { "id": "p135.8.2", "order": 18, "type": "list_item", "bbox": { "l": 123.84, "t": 498.96, "r": 360.24, "b": 487.2 }, "text": "FZRBKDF Student Refund Bank Code Default", "marker": "○", "children": [ { "id": "p135.8.2.1", "order": 19, "type": "form_field", "bbox": { "l": 123.84, "t": 498.96, "r": 135.6, "b": 487.2 }, "text": "", "attrs": { "field_kind": "radio", "label": "FZRBKDF Student Refund Bank Code Default", "source": "glyph_estimate", "bbox_estimated": true, "label_source": 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"reading_order": 6 } ], "reading_order": 7 }, { "id": "p135.9", "order": 25, "type": "text", "bbox": { "l": 124.08, "t": 412.08, "r": 457.2, "b": 400.08 }, "text": "Results should show “Successfully executed the FZRBKDF script”", "reading_order": 8 }, { "id": "p135.10", "order": 26, "type": "list", "bbox": { "l": 87.12, "t": 398.685, "r": 515.52, "b": 341.52 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p135.10.1", "order": 27, "type": "list_item", "bbox": { "l": 87.12, "t": 398.685, "r": 478.32, "b": 384.96 }, "text": "Follow the same steps as vendor checks from FTICHKS to print refund checks.", "reading_order": 0 }, { "id": "p135.10.2", "order": 28, "type": "list_item", "bbox": { "l": 87.12, "t": 383.435, "r": 339.36, "b": 369.36 }, "text": "Forward check register report from FABCHKR to:", "reading_order": 1 }, { "id": "p135.10.3", "order": 29, "type": "list_item", "bbox": { "l": 123.36, "t": 366.96, "r": 515.52, "b": 341.52 }, "text": "AP Clerks to create Direct Pay Request manual payment to Higher One – NEED FOAP.", "marker": "○", "children": [ { "id": "p135.10.3.1", "order": 30, "type": "form_field", "bbox": { "l": 123.36, "t": 366.96, "r": 135.36, "b": 354.96 }, "text": "", "attrs": { "field_kind": "radio", "label": "AP Clerks to create Direct Pay Request manual payment to Higher One – NEED FOAP.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p135.10.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 } ], "reading_order": 9 }, { "id": "p135.11", "order": 31, "type": "text", "bbox": { "l": 124.32, "t": 337.92, "r": 312.96, "b": 325.92 }, "text": "O Accountant to initiate wire transfer.", "reading_order": 10 }, { "id": "p135.12", "order": 32, "type": "text", "bbox": { "l": 124.08, "t": 323.52, "r": 336.72, "b": 311.52 }, "text": "Controller/CFO to approve wire transfer.", "reading_order": 11 }, { "id": "p135.13", "order": 33, "type": "list_item", "bbox": { "l": 86.4, "t": 310.155, "r": 383.28, "b": 296.16 }, "text": "Deliver checks to Cashier to distribute to students with ID.", "marker": "•", "reading_order": 12 }, { "id": "p135.14", "order": 34, "type": "heading", "bbox": { "l": 87.36, "t": 293.04, "r": 155.28, "b": 281.52 }, "text": "• Cashiers:", "level": 3, "reading_order": 13 }, { "id": "p135.15", "order": 35, "type": "list", "bbox": { "l": 144.05, "t": 279.909, "r": 519.795, "b": 251.97799999999995 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p135.15.1", "order": 36, "type": "list_item", "bbox": { "l": 144.05, "t": 279.909, "r": 421.834, "b": 266.47799999999995 }, "text": "Notify students that refund checks are available to pick up.", "marker": "○", "children": [ { "id": "p135.15.1.1", "order": 37, "type": "form_field", "bbox": { "l": 144.05, "t": 279.91, "r": 156.05, "b": 267.91 }, "text": "", "attrs": { "field_kind": "radio", "label": "Notify students that refund checks are available to pick up.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p135.15.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p135.15.2", "order": 38, "type": "list_item", "bbox": { "l": 144.05, "t": 265.409, "r": 519.795, "b": 251.97799999999995 }, "text": "Mail checks that have not been picked up within 10 days to students' address of record.", "reading_order": 1 } ], "reading_order": 14 }, { "id": "p135.16", "order": 39, "type": "heading", "bbox": { "l": 69.36, "t": 227.76, "r": 256.8, "b": 214.32 }, "text": "Voiding Checks and Stop Payments", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 15 }, { "id": "p135.17", "order": 40, "type": "text", "bbox": { "l": 68.88, "t": 211.2, "r": 538.32, "b": 169.44 }, "text": "When it is determined that a vendor has not received a check, an incorrect check is printed, or a vendor check is returned in the mail, the check must be voided both in the accounting system and at the bank. Unless the check is a duplicate payment, generally the check will need to be reissued.", "reading_order": 16 }, { "id": "p135.18", "order": 41, "type": "text", "bbox": { "l": 69.36, "t": 160.32, "r": 328.32, "b": 147.12 }, "text": "Encourage vendors to set up direct deposit payments.", "reading_order": 17 }, { "id": "p135.19", "order": 42, "type": "heading", "bbox": { "l": 69.6, "t": 137.76, "r": 194.64, "b": 125.28 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 18 }, { "id": "p135.20", "order": 43, "type": "list", "bbox": { "l": 108.05, "t": 115.34900000000005, "r": 236.409, "b": 86.673 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p135.20.1", "order": 44, "type": "list_item", "bbox": { "l": 108.05, "t": 115.34900000000005, "r": 236.409, "b": 101.918 }, "text": "Accounts Payable Manager", "marker": "•", "reading_order": 0 }, { "id": "p135.20.2", "order": 45, "type": "list_item", "bbox": { "l": 108.05, "t": 100.10400000000004, "r": 168.616, "b": 86.673 }, "text": "Accountants", "marker": "•", "reading_order": 1 } ], "reading_order": 19 }, { "id": "p135.21", "order": 46, "type": "footer", "bbox": { "l": 495.6, "t": 61.44, "r": 541.44, "b": 49.2 }, "text": "Page 135", "attrs": { "block_label": "number" }, "reading_order": 20 } ] }, { "document_id": 16417, "page": 136, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 41, "counts_by_type": { "footer": 1, "form_field": 2, "header": 1, "heading": 7, "list": 4, "list_item": 23, "text": 3 }, "build_ms": 4, "items": [ { "id": "p136.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 755.28, "r": 282.24, "b": 728.64 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p136.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 714.72, "r": 240.72, "b": 701.76 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p136.3", "order": 3, "type": "list", "bbox": { "l": 108.05, "t": 692.299, "r": 167.857, "b": 663.598 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p136.3.1", "order": 4, "type": "list_item", "bbox": { "l": 108.05, "t": 692.299, "r": 141.963, "b": 678.8679999999999 }, "text": "Banner", "reading_order": 0 }, { "id": "p136.3.2", "order": 5, "type": "list_item", "bbox": { "l": 108.05, "t": 677.029, "r": 167.857, "b": 663.598 }, "text": "Bank access", "marker": "•", "reading_order": 1 } ], "reading_order": 2 }, { "id": "p136.4", "order": 6, "type": "heading", "bbox": { "l": 69.36, "t": 653.52, "r": 185.04, "b": 640.8 }, "text": "Frequency and timing:", "level": 3, "reading_order": 3 }, { "id": "p136.5", "order": 7, "type": "list_item", "bbox": { "l": 86.88, "t": 632.005, "r": 160.56, "b": 618.24 }, "text": "As needed", "marker": "•", "reading_order": 4 }, { "id": "p136.6", "order": 8, "type": "heading", "bbox": { "l": 69.6, "t": 608.16, "r": 105.84, "b": 595.2 }, "text": "Steps:", "level": 3, "reading_order": 5 }, { "id": "p136.7", "order": 9, "type": "heading", "bbox": { "l": 86.88, "t": 584.64, "r": 169.44, "b": 572.16 }, "text": "• AP Manager:", "level": 3, "reading_order": 6 }, { "id": "p136.8", "order": 10, "type": "text", "bbox": { "l": 123.36, "t": 570.24, "r": 518.88, "b": 543.12 }, "text": "O Void and reissue the check in the accounting system. This will open the invoice again to be picked up in the next check/ACH run.", "reading_order": 7 }, { "id": "p136.9", "order": 11, "type": "list", "bbox": { "l": 159.6, "t": 541.809, "r": 513.6, "b": 437.76 }, "text": "", "attrs": { "item_count": 7 }, "children": [ { "id": "p136.9.1", "order": 12, "type": "list_item", "bbox": { "l": 159.6, "t": 541.809, "r": 230.88, "b": 529.665 }, "text": "FAACHKS", "reading_order": 0 }, { "id": "p136.9.2", "order": 13, "type": "list_item", "bbox": { "l": 195.6, "t": 527.7049999999999, "r": 390.72, "b": 513.84 }, "text": "Check Number: as indicated for void", "marker": "-", "reading_order": 1 }, { "id": "p136.9.3", "order": 14, "type": "list_item", "bbox": { "l": 195.6, "t": 512.4549999999999, "r": 354.24, "b": 498.96 }, "text": "Bank: 56-Accounts Payable", "reading_order": 2 }, { "id": "p136.9.4", "order": 15, "type": "list_item", "bbox": { "l": 195.36, "t": 497.205, "r": 513.6, "b": 483.12 }, "text": "NEXT BLOCK – verify the information for the check to be voided", "reading_order": 3 }, { "id": "p136.9.5", "order": 16, "type": "list_item", "bbox": { "l": 195.6, "t": 481.955, "r": 280.08, "b": 468.524 }, "text": "NEXT BLOCK", "reading_order": 4 }, { "id": "p136.9.6", "order": 17, "type": "list_item", "bbox": { "l": 195.36, "t": 466.705, "r": 466.56, "b": 452.16 }, "text": "Check the box to reestablish the invoice for payment", "marker": "-", "reading_order": 5 }, { "id": "p136.9.7", "order": 18, "type": "list_item", "bbox": { "l": 196.08, "t": 451.455, "r": 265.44, "b": 437.76 }, "text": "Complete", "reading_order": 6 } ], "reading_order": 8 }, { "id": "p136.10", "order": 19, "type": "text", "bbox": { "l": 124.32, "t": 435.84, "r": 330.48, "b": 422.88 }, "text": "O Void the check in Evisions Intellicheck.", "reading_order": 9 }, { "id": "p136.11", "order": 20, "type": "list", "bbox": { "l": 86.64, "t": 421.269, "r": 528.72, "b": 247.44 }, "text": "", "attrs": { "item_count": 10 }, "children": [ { "id": "p136.11.1", "order": 21, "type": "list_item", "bbox": { "l": 159.6, "t": 421.269, "r": 308.64, "b": 408.72 }, "text": "Choose Void Check option", "reading_order": 0 }, { "id": "p136.11.2", "order": 22, "type": "list_item", "bbox": { "l": 159.36, "t": 406.769, "r": 396.48, "b": 393.84 }, "text": "Enter check number (excluding leading zeros)", "reading_order": 1 }, { "id": "p136.11.3", "order": 23, "type": "list_item", "bbox": { "l": 159.6, "t": 392.269, "r": 207.6, "b": 380.125 }, "text": "NEXT", "reading_order": 2 }, { "id": "p136.11.4", "order": 24, "type": "list_item", "bbox": { "l": 159.6, "t": 377.769, "r": 384.48, "b": 365.04 }, "text": "Highlight the check number and click VOID", "marker": "■", "reading_order": 3 }, { "id": "p136.11.5", "order": 25, "type": "list_item", "bbox": { "l": 160.08, "t": 363.239, "r": 215.28, "b": 351.095 }, "text": "FINISH", "marker": "■", "children": [ { "id": "p136.11.5.1", "order": 26, "type": "form_field", "bbox": { "l": 160.08, "t": 363.24, "r": 172.08, "b": 351.24 }, "text": "", "attrs": { "field_kind": "checkbox", "label": "FINISH", "checked": true, "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p136.11.5", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 4 }, { "id": "p136.11.6", "order": 27, "type": "list_item", "bbox": { "l": 123.6, "t": 348.24, "r": 447.36, "b": 335.52 }, "text": "Provides report of check voids to accountant to void in the bank.", "marker": "○", "children": [ { "id": "p136.11.6.1", "order": 28, "type": "form_field", "bbox": { "l": 123.6, "t": 348.24, "r": 135.6, "b": 336.24 }, "text": "", "attrs": { "field_kind": "radio", "label": "Provides report of check voids to accountant to void in the bank.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p136.11.6", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 5 }, { "id": "p136.11.7", "order": 29, "type": "list_item", "bbox": { "l": 159.6, "t": 334.489, "r": 351.12, "b": 321.6 }, "text": "Select void check register summary", "reading_order": 6 }, { "id": "p136.11.8", "order": 30, "type": "list_item", "bbox": { "l": 159.84, "t": 319.989, "r": 335.52, "b": 307.68 }, "text": "Enter date of voided check NEXT", "reading_order": 7 }, { "id": "p136.11.9", "order": 31, "type": "list_item", "bbox": { "l": 159.6, "t": 305.489, "r": 326.64, "b": 293.04 }, "text": "Forward report to accountants", "reading_order": 8 }, { "id": "p136.11.10", "order": 32, "type": "list_item", "bbox": { "l": 86.64, "t": 291.375, "r": 528.72, "b": 247.44 }, "text": "Accountants void the original check from the Positive Pay file at the bank. This effectively stops the check from being cashed at the bank. Additional steps may be taken to issue a stop payment request with the bank for a fee.", "marker": "-", "reading_order": 9 } ], "reading_order": 10 }, { "id": "p136.12", "order": 33, "type": "heading", "bbox": { "l": 70.08, "t": 238.32, "r": 174.96, "b": 225.12 }, "text": "Cancelling Invoices", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 11 }, { "id": "p136.13", "order": 34, "type": "text", "bbox": { "l": 68.64, "t": 222.72, "r": 541.68, "b": 180.48 }, "text": "If it is determined that the university does not owe money for an invoice that has been processed in the accounting system and the check has not been issued or has been issued but not yet cashed by the vendor, the check and invoice may be voided.", "reading_order": 12 }, { "id": "p136.14", "order": 35, "type": "heading", "bbox": { "l": 69.84, "t": 171.12, "r": 194.64, "b": 158.16 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 13 }, { "id": "p136.15", "order": 36, "type": "list", "bbox": { "l": 108.05, "t": 148.62900000000002, "r": 236.409, "b": 119.94799999999998 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p136.15.1", "order": 37, "type": "list_item", "bbox": { "l": 108.05, "t": 148.62900000000002, "r": 236.409, "b": 135.19799999999998 }, "text": "Accounts Payable Manager", "marker": "•", "reading_order": 0 }, { "id": "p136.15.2", "order": 38, "type": "list_item", "bbox": { "l": 108.05, "t": 133.37900000000002, "r": 163.083, "b": 119.94799999999998 }, "text": "Accountant", "marker": "•", "reading_order": 1 } ], "reading_order": 14 }, { "id": "p136.16", "order": 39, "type": "heading", "bbox": { "l": 69.6, "t": 109.92, "r": 240.48, "b": 97.44 }, "text": "Required documents and access:", "level": 3, "reading_order": 15 }, { "id": "p136.17", "order": 40, "type": "list_item", "bbox": { "l": 87.12, "t": 88.33000000000004, "r": 144.24, "b": 74.64 }, "text": "Banner", "reading_order": 16 }, { 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1 }, { "id": "p137.3", "order": 3, "type": "heading", "bbox": { "l": 69.12, "t": 691.2, "r": 185.04, "b": 678.24 }, "text": "Frequency and timing:", "level": 3, "reading_order": 2 }, { "id": "p137.4", "order": 4, "type": "list_item", "bbox": { "l": 86.88, "t": 669.755, "r": 160.32, "b": 655.92 }, "text": "As needed", "marker": "•", "reading_order": 3 }, { "id": "p137.5", "order": 5, "type": "heading", "bbox": { "l": 69.36, "t": 645.84, "r": 106.08, "b": 633.12 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p137.6", "order": 6, "type": "list", "bbox": { "l": 86.64, "t": 624.005, "r": 540, "b": 445.92 }, "text": "", "attrs": { "item_count": 11 }, "children": [ { "id": "p137.6.1", "order": 7, "type": "list_item", "bbox": { "l": 86.88, "t": 624.005, "r": 540, "b": 595.92 }, "text": "If the check has not been issued or the check was voided and the invoice was reestablished in error, AP Manager cancels the invoice:", "reading_order": 0 }, { "id": "p137.6.2", "order": 8, "type": "list_item", "bbox": { "l": 124.08, "t": 593.28, "r": 328.08, "b": 581.04 }, "text": "FAAINVD Invoice/Credit Memo Cancel", "marker": "○", "children": [ { "id": "p137.6.2.1", "order": 9, "type": "form_field", "bbox": { "l": 124.08, "t": 593.28, "r": 136.08, "b": 581.28 }, "text": "", "attrs": { "field_kind": "radio", "label": "FAAINVD Invoice/Credit Memo Cancel", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p137.6.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p137.6.3", "order": 10, "type": "list_item", "bbox": { "l": 86.64, "t": 579.725, "r": 502.8, "b": 565.44 }, "text": "If the check has already been issued, but has not yet cleared the bank, AP Manager:", "reading_order": 2 }, { "id": "p137.6.4", "order": 11, "type": "list_item", "bbox": { "l": 123.36, "t": 563.28, "r": 437.04, "b": 550.8 }, "text": "Void the check and invoice together in the accounting system.", "marker": "○", "children": [ { "id": "p137.6.4.1", "order": 12, "type": "form_field", "bbox": { "l": 123.36, "t": 563.28, "r": 135.36, "b": 551.28 }, "text": "", "attrs": { "field_kind": "radio", "label": "Void the check and invoice together in the accounting system.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p137.6.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p137.6.5", "order": 13, "type": "list_item", "bbox": { "l": 159.36, "t": 549.809, "r": 229.44, "b": 537.665 }, "text": "FAACHKS", "reading_order": 4 }, { "id": "p137.6.6", "order": 14, "type": "list_item", "bbox": { "l": 195.12, "t": 535.725, "r": 390.72, "b": 521.76 }, "text": "Check Number: as indicated for void", "marker": "-", "reading_order": 5 }, { "id": "p137.6.7", "order": 15, "type": "list_item", "bbox": { "l": 195.6, "t": 520.4549999999999, "r": 354.24, "b": 506.88 }, "text": "Bank: 56-Accounts Payable", "reading_order": 6 }, { "id": "p137.6.8", "order": 16, "type": "list_item", "bbox": { "l": 195.36, "t": 505.205, "r": 513.6, "b": 491.04 }, "text": "NEXT BLOCK – verify the information for the check to be voided", "reading_order": 7 }, { "id": "p137.6.9", "order": 17, "type": "list_item", "bbox": { "l": 195.6, "t": 489.955, "r": 280.56, "b": 476.524 }, "text": "NEXT BLOCK", "reading_order": 8 }, { "id": "p137.6.10", "order": 18, "type": "list_item", "bbox": { "l": 195.36, "t": 474.705, "r": 505.44, "b": 460.08 }, "text": "DO NOT check the box to reestablish the invoice for payment", "reading_order": 9 }, { "id": "p137.6.11", "order": 19, "type": "list_item", "bbox": { "l": 195.84, "t": 459.455, "r": 265.68, "b": 445.92 }, "text": "Complete", "reading_order": 10 } ], "reading_order": 5 }, { "id": "p137.7", "order": 20, "type": "text", "bbox": { "l": 124.08, "t": 443.76, "r": 328.32, "b": 430.8 }, "text": "O Void the check in Evisions Intellicheck.", "reading_order": 6 }, { "id": "p137.8", "order": 21, "type": "list", "bbox": { "l": 86.88, "t": 429.269, "r": 528.48, "b": 255.6 }, "text": "", "attrs": { "item_count": 10 }, "children": [ { "id": "p137.8.1", "order": 22, "type": "list_item", "bbox": { "l": 159.6, "t": 429.269, "r": 308.64, "b": 416.88 }, "text": "Choose Void Check option", "reading_order": 0 }, { "id": "p137.8.2", "order": 23, "type": "list_item", "bbox": { "l": 159.36, "t": 414.769, "r": 396.72, "b": 401.76 }, "text": "Enter check number (excluding leading zeros)", "reading_order": 1 }, { "id": "p137.8.3", "order": 24, "type": "list_item", "bbox": { "l": 159.6, "t": 400.269, "r": 207.36, "b": 388.08 }, "text": "NEXT", "reading_order": 2 }, { "id": "p137.8.4", "order": 25, "type": "list_item", "bbox": { "l": 159.6, "t": 385.769, "r": 384.72, "b": 372.96 }, "text": "Highlight the check number and click VOID", "marker": "■", "reading_order": 3 }, { "id": "p137.8.5", "order": 26, "type": "list_item", "bbox": { "l": 159.84, "t": 371.269, "r": 215.04, "b": 359.125 }, "text": "FINISH", "marker": "■", "children": [ { "id": "p137.8.5.1", "order": 27, "type": "form_field", "bbox": { "l": 159.84, "t": 371.27, "r": 171.84, "b": 359.27 }, "text": "", "attrs": { "field_kind": "checkbox", "label": "FINISH", "checked": true, "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p137.8.5", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 4 }, { "id": "p137.8.6", "order": 28, "type": "list_item", "bbox": { "l": 123.84, "t": 356.4, "r": 441.6, "b": 343.68 }, "text": "Provide report of check voids to accountant to void in the bank.", "marker": "○", "children": [ { "id": "p137.8.6.1", "order": 29, "type": "form_field", "bbox": { "l": 123.84, "t": 356.4, "r": 135.84, "b": 344.4 }, "text": "", "attrs": { "field_kind": "radio", "label": "Provide report of check voids to accountant to void in the bank.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p137.8.6", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 5 }, { "id": "p137.8.7", "order": 30, "type": "list_item", "bbox": { "l": 159.6, "t": 342.489, "r": 350.88, "b": 329.52 }, "text": "Select void check register summary", "reading_order": 6 }, { "id": "p137.8.8", "order": 31, "type": "list_item", "bbox": { "l": 159.84, "t": 327.989, "r": 335.04, "b": 315.6 }, "text": "Enter date of voided check NEXT", "reading_order": 7 }, { "id": "p137.8.9", "order": 32, "type": "list_item", "bbox": { "l": 159.6, "t": 313.489, "r": 326.88, "b": 300.96 }, "text": "Forward report to accountants", "reading_order": 8 }, { "id": "p137.8.10", "order": 33, "type": "list_item", "bbox": { "l": 86.88, "t": 299.405, "r": 528.48, "b": 255.6 }, "text": "Accountants void the original check from the Positive Pay file at the bank. This effectively stops the check from being cashed at the bank. Additional steps may be taken to issue a stop payment request with the bank for a fee.", "marker": "•", "reading_order": 9 } ], "reading_order": 7 }, { "id": "p137.9", "order": 34, "type": "heading", "bbox": { "l": 70.32, "t": 246.48, "r": 176.16, "b": 233.28 }, "text": "Stale Dated Checks", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p137.10", "order": 35, "type": "text", "bbox": { "l": 68.64, "t": 230.88, "r": 531.84, "b": 159.36 }, "text": "By law, banks are obligated to honor checks for up to six months. Due diligence requires that the university follow up to attempt to deliver the payment due to the vendor. The due diligence follow up should occur monthly for any checks that have been uncashed for 90 days. If a check remains uncashed for more than 1 year, it should be transferred to an unclaimed property liability. Procedures to escheat unclaimed property to the state are included in the next section.", "reading_order": 9 }, { "id": "p137.11", "order": 36, "type": "heading", "bbox": { "l": 69.6, "t": 149.76, "r": 194.64, "b": 137.04 }, "text": "Responsible position(s):", "level": 3, "reading_order": 10 }, { "id": "p137.12", "order": 37, "type": "list", "bbox": { "l": 108.05, "t": 127.60900000000004, "r": 236.466, "b": 98.928 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p137.12.1", "order": 38, "type": "list_item", "bbox": { "l": 108.05, "t": 127.60900000000004, "r": 163.083, "b": 114.178 }, "text": "Accountant", "marker": "•", "reading_order": 0 }, { "id": "p137.12.2", "order": 39, "type": "list_item", "bbox": { "l": 108.05, "t": 112.35900000000004, "r": 236.466, "b": 98.928 }, "text": "Accounts Payable Manager", "marker": "•", "reading_order": 1 } ], "reading_order": 11 }, { "id": "p137.13", "order": 40, "type": "footer", "bbox": { "l": 495.84, "t": 61.68, "r": 540.96, "b": 49.44 }, "text": "Page 137", "attrs": { "block_label": "number" }, "reading_order": 12 } ] }, { "document_id": 16417, "page": 138, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 45, "counts_by_type": { "footer": 1, "form_field": 6, "header": 1, "heading": 3, "list": 4, "list_item": 27, "text": 3 }, "build_ms": 5, "items": [ { "id": "p138.1", "order": 1, "type": "header", "bbox": { "l": 69.36, "t": 755.76, "r": 282.72, "b": 728.64 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p138.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 714.72, "r": 240.72, "b": 702 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p138.3", "order": 3, "type": "list", "bbox": { "l": 108.05, "t": 692.299, "r": 167.857, "b": 663.598 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p138.3.1", "order": 4, "type": "list_item", "bbox": { "l": 108.05, "t": 692.299, "r": 141.963, "b": 678.8679999999999 }, "text": "Banner", "reading_order": 0 }, { "id": "p138.3.2", "order": 5, "type": "list_item", "bbox": { "l": 108.05, "t": 677.029, "r": 167.857, "b": 663.598 }, "text": "Bank access", "marker": "•", "reading_order": 1 } ], "reading_order": 2 }, { "id": "p138.4", "order": 6, "type": "heading", "bbox": { "l": 69.36, "t": 653.52, "r": 185.04, "b": 640.8 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p138.5", "order": 7, "type": "list_item", "bbox": { "l": 86.88, "t": 632.005, "r": 181.68, "b": 617.76 }, "text": "Monthly review", "marker": "•", "reading_order": 4 }, { "id": "p138.6", "order": 8, "type": "heading", "bbox": { "l": 69.6, "t": 608.16, "r": 105.84, "b": 595.44 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p138.7", "order": 9, "type": "text", "bbox": { "l": 68.64, "t": 585.6, "r": 531.84, "b": 557.52 }, "text": "This procedure is dependent upon timely marking of the reconciliation indicator field in Banner as Final Reconciled through the monthly check reconciliation process in Banner.", "reading_order": 6 }, { "id": "p138.8", "order": 10, "type": "list", "bbox": { "l": 86.64, "t": 549.225, "r": 499.2, "b": 406.56 }, "text": "", "attrs": { "item_count": 9 }, "children": [ { "id": "p138.8.1", "order": 11, "type": "list_item", "bbox": { "l": 86.64, "t": 549.225, "r": 391.2, "b": 534.96 }, "text": "Identify uncashed checks greater than 90 days outstanding.", "reading_order": 0 }, { "id": "p138.8.2", "order": 12, "type": "list_item", "bbox": { "l": 124.08, "t": 533.28, "r": 314.4, "b": 520.8 }, "text": "FTICHKS Check Number Validation", "marker": "○", "children": [ { "id": "p138.8.2.1", "order": 13, "type": "form_field", "bbox": { "l": 124.08, "t": 533.28, "r": 136.08, "b": 521.28 }, "text": "", "attrs": { "field_kind": "radio", "label": "FTICHKS Check Number Validation", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p138.8.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p138.8.3", "order": 14, "type": "list_item", "bbox": { "l": 159.6, "t": 519.289, "r": 285.12, "b": 506.88 }, "text": "Open Advanced Filter", "reading_order": 2 }, { "id": "p138.8.4", "order": 15, "type": "list_item", "bbox": { "l": 159.6, "t": 504.789, "r": 324.72, "b": 492.24 }, "text": "Check Number: Starts with -0", "reading_order": 3 }, { "id": "p138.8.5", "order": 16, "type": "list_item", "bbox": { "l": 159.6, "t": 490.32, "r": 292.32, "b": 477.84 }, "text": "Bank Code: Equals - 56", "reading_order": 4 }, { "id": "p138.8.6", "order": 17, "type": "list_item", "bbox": { "l": 159.6, "t": 475.92, "r": 381.36, "b": 463.44 }, "text": "Cancel Indicator: Not Equal or IS NULL – Y", "reading_order": 5 }, { "id": "p138.8.7", "order": 18, "type": "list_item", "bbox": { "l": 159.84, "t": 461.289, "r": 394.8, "b": 448.32 }, "text": "Check Date: Less than or equal -90 days ago", "reading_order": 6 }, { "id": "p138.8.8", "order": 19, "type": "list_item", "bbox": { "l": 160.32, "t": 446.769, "r": 195.84, "b": 434.625 }, "text": "Go", "reading_order": 7 }, { "id": "p138.8.9", "order": 20, "type": "list_item", "bbox": { "l": 159.12, "t": 432.269, "r": 499.2, "b": 406.56 }, "text": "NOTE: Requested Argos report from IT to include FTICHKS data and addresses.", "reading_order": 8 } ], "reading_order": 7 }, { "id": "p138.9", "order": 21, "type": "text", "bbox": { "l": 123.6, "t": 403.2, "r": 528.48, "b": 375.84 }, "text": "The monthly bank ARP report which includes uncleared Positive Pay items should match the outstanding checks at month-end.", "reading_order": 8 }, { "id": "p138.10", "order": 22, "type": "list", "bbox": { "l": 86.4, "t": 374.685, "r": 527.76, "b": 331.44 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p138.10.1", "order": 23, "type": "list_item", "bbox": { "l": 86.4, "t": 374.685, "r": 527.76, "b": 347.04 }, "text": "Contact vendors in writing by email, if available, and/or postal mail to determine whether they:", "reading_order": 0 }, { "id": "p138.10.2", "order": 24, "type": "list_item", "bbox": { "l": 123.6, "t": 343.92, "r": 333.12, "b": 331.44 }, "text": "Have the check and intend to cash it, or", "marker": "○", "children": [ { "id": "p138.10.2.1", "order": 25, "type": "form_field", "bbox": { "l": 123.6, "t": 343.92, "r": 135.6, "b": 331.92 }, "text": "", "attrs": { "field_kind": "radio", "label": "Have the check and intend to cash it, or", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p138.10.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 } ], "reading_order": 9 }, { "id": "p138.11", "order": 26, "type": "text", "bbox": { "l": 123.84, "t": 329.28, "r": 352.08, "b": 316.8 }, "text": "Do not have the check and need it reissued:", "reading_order": 10 }, { "id": "p138.12", "order": 27, "type": "list", "bbox": { "l": 86.88, "t": 315.489, "r": 515.76, "b": 96.96 }, "text": "", "attrs": { "item_count": 13 }, "children": [ { "id": "p138.12.1", "order": 28, "type": "list_item", "bbox": { "l": 159.36, "t": 315.489, "r": 288, "b": 302.88 }, "text": "By replacement check", "reading_order": 0 }, { "id": "p138.12.2", "order": 29, "type": "list_item", "bbox": { "l": 159.6, "t": 300.989, "r": 358.56, "b": 287.76 }, "text": "By ACH (provide banking information)", "reading_order": 1 }, { "id": "p138.12.3", "order": 30, "type": "list_item", "bbox": { "l": 86.88, "t": 286.885, "r": 378.72, "b": 272.4 }, "text": "Log correspondence by vendor to follow up after 30 days.", "reading_order": 2 }, { "id": "p138.12.4", "order": 31, "type": "list_item", "bbox": { "l": 124.08, "t": 270.24, "r": 280.08, "b": 258.24 }, "text": "FOATEXT General Text Entry", "marker": "○", "children": [ { "id": "p138.12.4.1", "order": 32, "type": "form_field", "bbox": { "l": 124.08, "t": 270.24, "r": 136.08, "b": 258.24 }, "text": "", "attrs": { "field_kind": "radio", "label": "FOATEXT General Text Entry", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p138.12.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p138.12.5", "order": 33, "type": "list_item", "bbox": { "l": 159.6, "t": 256.71900000000005, "r": 294, "b": 244.08 }, "text": "Type: FVD Vendor Table", "reading_order": 4 }, { "id": "p138.12.6", "order": 34, "type": "list_item", "bbox": { "l": 159.6, "t": 242.21900000000005, "r": 390.24, "b": 229.68 }, "text": "Code: Vendor Number (... to look up vendor)", "reading_order": 5 }, { "id": "p138.12.7", "order": 35, "type": "list_item", "bbox": { "l": 159.36, "t": 227.71900000000005, "r": 434.64, "b": 214.56 }, "text": "Text: enter freeform text up to 50-character field limit;", "reading_order": 6 }, { "id": "p138.12.8", "order": 36, "type": "list_item", "bbox": { "l": 194.64, "t": 213.625, "r": 433.2, "b": 200.16 }, "text": "Start with correspondence date MM/DD/YYYY", "reading_order": 7 }, { "id": "p138.12.9", "order": 37, "type": "list_item", "bbox": { "l": 195.84, "t": 198.60500000000002, "r": 422.16, "b": 185.04 }, "text": "Use Insert to add additional lines if needed.", "reading_order": 8 }, { "id": "p138.12.10", "order": 38, "type": "list_item", "bbox": { "l": 87.12, "t": 183.35500000000002, "r": 211.44, "b": 169.44 }, "text": "Act on vendor replies.", "reading_order": 9 }, { "id": "p138.12.11", "order": 39, "type": "list_item", "bbox": { "l": 124.32, "t": 165.36, "r": 499.68, "b": 141.84 }, "text": "If the reply indicates they have the check and will cash it, update the log on FOATEXT and follow up again after 30 days to verify that it was cashed.", "marker": "○", "children": [ { "id": "p138.12.11.1", "order": 40, "type": "form_field", "bbox": { "l": 124.32, "t": 165.36, "r": 136.32, "b": 153.36 }, "text": "", "attrs": { "field_kind": "radio", "label": "If the reply indicates they have the check and will cash it, update the log on FOATEXT and follow up again after 30 days to verify that it was cashed.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p138.12.11", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 10 }, { "id": "p138.12.12", "order": 41, "type": "list_item", "bbox": { "l": 123.84, "t": 138.24, "r": 515.76, "b": 111.84 }, "text": "If the reply requests to reissue by check, follow steps Voiding Checks and Stop Payments section.", "marker": "○", "children": [ { "id": "p138.12.12.1", "order": 42, "type": "form_field", "bbox": { "l": 123.84, "t": 138.24, "r": 135.84, "b": 126.24 }, "text": "", "attrs": { "field_kind": "radio", "label": "If the reply requests to reissue by check, follow steps Voiding Checks and Stop Payments section.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p138.12.12", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 11 }, { "id": "p138.12.13", "order": 43, "type": "list_item", "bbox": { "l": 124.08, "t": 108.96, "r": 329.04, "b": 96.96 }, "text": "If the reply requests to reissue by ACH:", "marker": "○", "children": [ { "id": "p138.12.13.1", "order": 44, "type": "form_field", "bbox": { "l": 124.08, "t": 108.96, "r": 136.08, "b": 96.96 }, "text": "", "attrs": { "field_kind": "radio", "label": "If the reply requests to reissue by ACH:", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p138.12.13", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 12 } ], "reading_order": 11 }, { "id": "p138.13", "order": 45, "type": "footer", "bbox": { "l": 495.6, "t": 61.68, "r": 541.2, "b": 49.44 }, "text": "Page 138", "attrs": { "block_label": "number" }, "reading_order": 12 } ] }, { "document_id": 16417, "page": 139, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 35, "counts_by_type": { "footer": 1, "form_field": 5, "header": 1, "heading": 3, "list": 2, "list_item": 19, "text": 4 }, "build_ms": 5, "items": [ { "id": "p139.1", "order": 1, "type": "header", "bbox": { "l": 70.08, "t": 755.04, "r": 282, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p139.2", "order": 2, "type": "list", "bbox": { "l": 86.88, "t": 715.109, "r": 538.204, "b": 380.16 }, "text": "", "attrs": { "item_count": 16 }, "children": [ { "id": "p139.2.1", "order": 3, "type": "list_item", "bbox": { "l": 159.6, "t": 715.109, "r": 527.28, "b": 688.8 }, "text": "Provide the ACH banking information for Purchasing to update the vendor record.", "marker": "■", "reading_order": 0 }, { "id": "p139.2.2", "order": 4, "type": "list_item", "bbox": { "l": 159.84, "t": 686.109, "r": 463.44, "b": 672.96 }, "text": "Follow steps in Voiding Checks and Stop Payments section.", "reading_order": 1 }, { "id": "p139.2.3", "order": 5, "type": "list_item", "bbox": { "l": 124.08, "t": 670.8, "r": 466.08, "b": 659.04 }, "text": "If the written correspondence is returned with a forwarding address:", "marker": "○", "children": [ { "id": "p139.2.3.1", "order": 6, "type": "form_field", "bbox": { "l": 124.08, "t": 670.8, "r": 135.84, "b": 659.04 }, "text": "", "attrs": { "field_kind": "radio", "label": "If the written correspondence is returned with a forwarding address:", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p139.2.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 }, { "id": "p139.2.4", "order": 7, "type": "list_item", "bbox": { "l": 158.88, "t": 657.0889999999999, "r": 446.4, "b": 644.64 }, "text": "Attempt to contact the vendor again at the new address.", "reading_order": 3 }, { "id": "p139.2.5", "order": 8, "type": "list_item", "bbox": { "l": 159.6, "t": 642.5889999999999, "r": 509.76, "b": 615.84 }, "text": "Request Purchasing or Registrar's Office, as applicable, to update the address.", "reading_order": 4 }, { "id": "p139.2.6", "order": 9, "type": "list_item", "bbox": { "l": 123.6, "t": 612.96, "r": 518.4, "b": 585.84 }, "text": "If the written correspondence is returned undeliverable, attempt to find current address information using Lexus-Nexus or other service, as available.", "marker": "○", "children": [ { "id": "p139.2.6.1", "order": 10, "type": "form_field", "bbox": { "l": 123.6, "t": 612.96, "r": 135.6, "b": 600.96 }, "text": "", "attrs": { "field_kind": "radio", "label": "If the written correspondence is returned undeliverable, attempt to find current address information using Lexus-Nexus or other service, as available.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p139.2.6", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 5 }, { "id": "p139.2.7", "order": 11, "type": "list_item", "bbox": { "l": 87.12, "t": 584.975, "r": 519.12, "b": 556.56 }, "text": "Follow up in writing after 30 days of initial written correspondence; reach out by phone, email, or other available contact information.", "reading_order": 6 }, { "id": "p139.2.8", "order": 12, "type": "list_item", "bbox": { "l": 86.88, "t": 555.225, "r": 523.2, "b": 527.28 }, "text": "Transfer to unclaimed property liability account any uncashed check greater than 1 year outstanding without any response received.", "marker": "-", "reading_order": 7 }, { "id": "p139.2.9", "order": 13, "type": "list_item", "bbox": { "l": 123.84, "t": 524.16, "r": 323.04, "b": 513.12 }, "text": "Mark as Final reconciliation in Banner", "marker": "○", "children": [ { "id": "p139.2.9.1", "order": 14, "type": "form_field", "bbox": { "l": 123.84, "t": 524.16, "r": 134.88, "b": 513.12 }, "text": "", "attrs": { "field_kind": "radio", "label": "Mark as Final reconciliation in Banner", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p139.2.9", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 8 }, { "id": "p139.2.10", "order": 15, "type": "list_item", "bbox": { "l": 123.84, "t": 510.24, "r": 508.32, "b": 497.76 }, "text": "Prepare a journal entry to restore vendor cash and create an escheat liability:", "marker": "○", "children": [ { "id": "p139.2.10.1", "order": 16, "type": "form_field", "bbox": { "l": 123.84, "t": 510.24, "r": 135.84, "b": 498.24 }, "text": "", "attrs": { "field_kind": "radio", "label": "Prepare a journal entry to restore vendor cash and create an escheat liability:", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p139.2.10", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 9 }, { "id": "p139.2.11", "order": 17, "type": "list_item", "bbox": { "l": 159.12, "t": 496.289, "r": 446.64, "b": 483.36 }, "text": "DR vendor cash 990000-110056 Fifth Third Vendor Cash", "reading_order": 10 }, { "id": "p139.2.12", "order": 18, "type": "list_item", "bbox": { "l": 159.6, "t": 481.789, "r": 483.12, "b": 469.44 }, "text": "CR unclaimed property liability 110001-240006 Escheat Checks", "marker": "■", "reading_order": 11 }, { "id": "p139.2.13", "order": 19, "type": "list_item", "bbox": { "l": 180.08, "t": 467.729, "r": 538.204, "b": 454.298 }, "text": "Transaction description: [Vendor Last Name, First Name] [Check #] [Date]", "marker": "■", "reading_order": 12 }, { "id": "p139.2.14", "order": 20, "type": "list_item", "bbox": { "l": 196.8, "t": 482.229, "r": 481.238, "b": 468.798 }, "text": "Unclaimed", "marker": "–", "reading_order": 13 }, { "id": "p139.2.15", "order": 21, "type": "list_item", "bbox": { "l": 87.12, "t": 438.685, "r": 524.64, "b": 410.16 }, "text": "Remove check from Bank Issue file to ensure check cannot be cashed following steps in Voiding Checks and Stop Payments section.", "reading_order": 14 }, { "id": "p139.2.16", "order": 22, "type": "list_item", "bbox": { "l": 86.88, "t": 408.935, "r": 500.16, "b": 380.16 }, "text": "If a vendor contacts the university after the payment has been moved to unclaimed property,", "reading_order": 15 } ], "reading_order": 1 }, { "id": "p139.3", "order": 23, "type": "text", "bbox": { "l": 123.6, "t": 378, "r": 536.16, "b": 351.6 }, "text": "Create a Direct Payment Request charging the unclaimed property liability account 110001-240006 Escheat Checks", "reading_order": 2 }, { "id": "p139.4", "order": 24, "type": "text", "bbox": { "l": 123.36, "t": 349.2, "r": 533.28, "b": 321.84 }, "text": "○ Include a reference to the original check number in the transaction description of the manual payment transaction to ensure claims are not duplicated.", "children": [ { "id": "p139.4.1", "order": 25, "type": "form_field", "bbox": { "l": 123.36, "t": 349.2, "r": 135.36, "b": 337.2 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Include a reference to the original check number in the transaction description of the manual payment transaction to ensure claims are not duplicated.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p139.4", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p139.5", "order": 26, "type": "heading", "bbox": { "l": 70.32, "t": 312, "r": 229.68, "b": 298.8 }, "text": "Unclaimed Property Reporting", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p139.6", "order": 27, "type": "text", "bbox": { "l": 68.88, "t": 296.4, "r": 527.04, "b": 225.36 }, "text": "Checks that remain uncashed after a period are considered unclaimed property. The university must follow due diligence procedures to attempt to remit the funds to the intended payee. The current statute considers abandoned property as wages and reimbursements due to employees one (1) year after the amount becomes payable, and all other payments three (3) years after they become payable.", "reading_order": 5 }, { "id": "p139.7", "order": 28, "type": "text", "bbox": { "l": 69.6, "t": 216, "r": 526.08, "b": 188.4 }, "text": "Stale dated checks should be transferred to the unclaimed property liability account after 1 year and held for an additional 2 years before they are reported and remitted to the state.", "reading_order": 6 }, { "id": "p139.8", "order": 29, "type": "heading", "bbox": { "l": 69.84, "t": 179.28, "r": 194.4, "b": 166.08 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p139.9", "order": 30, "type": "list_item", "bbox": { "l": 86.88, "t": 157.35500000000002, "r": 238.32, "b": 143.28 }, "text": "Accounts Payable Manager", "marker": "•", "reading_order": 8 }, { "id": "p139.10", "order": 31, "type": "heading", "bbox": { "l": 69.84, "t": 132.48, "r": 240.24, "b": 120.72 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p139.11", "order": 32, "type": "list", "bbox": { "l": 108.05, "t": 110.84900000000005, "r": 354.538, "b": 82.423 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p139.11.1", "order": 33, "type": "list_item", "bbox": { "l": 108.05, "t": 110.84900000000005, "r": 141.963, "b": 97.418 }, "text": "Banner", "reading_order": 0 }, { "id": "p139.11.2", "order": 34, "type": "list_item", "bbox": { "l": 108.05, "t": 95.85400000000004, "r": 354.538, "b": 82.423 }, "text": "Unclaimed Property Holder Book (updated annually)", "marker": "•", "reading_order": 1 } ], "reading_order": 10 }, { "id": "p139.12", "order": 35, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 541.2, "b": 49.2 }, "text": "Page 139", "attrs": { "block_label": "number" }, "reading_order": 11 } ] }, { "document_id": 16417, "page": 140, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 16, "counts_by_type": { "footer": 1, "header": 1, "heading": 4, "list": 1, "list_item": 7, "text": 2 }, "build_ms": 1, "items": [ { "id": "p140.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 755.04, "r": 281.76, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p140.2", "order": 2, "type": "list_item", "bbox": { "l": 87.12, "t": 715.525, "r": 362.16, "b": 701.04 }, "text": "Kentucky Unclaimed Property Online Reporting Portal", "reading_order": 1 }, { "id": "p140.3", "order": 3, "type": "heading", "bbox": { "l": 69.84, "t": 690.96, "r": 184.56, "b": 678.48 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p140.4", "order": 4, "type": "list_item", "bbox": { "l": 87.12, "t": 669.755, "r": 151.2, "b": 655.2 }, "text": "Annually", "marker": "•", "reading_order": 3 }, { "id": "p140.5", "order": 5, "type": "heading", "bbox": { "l": 69.84, "t": 645.6, "r": 134.4, "b": 633.36 }, "text": "References:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p140.6", "order": 6, "type": "text", "bbox": { "l": 69.84, "t": 623.52, "r": 320.4, "b": 610.32 }, "text": "KRS 393A3 Revised Uniform Unclaimed Property Act", "reading_order": 5 }, { "id": "p140.7", "order": 7, "type": "heading", "bbox": { "l": 70.08, "t": 600.96, "r": 105.6, "b": 587.52 }, "text": "Steps:", "level": 3, "reading_order": 6 }, { "id": "p140.8", "order": 8, "type": "list_item", "bbox": { "l": 86.88, "t": 578.975, "r": 527.28, "b": 549.36 }, "text": "Analyze the escheat checks unclaimed property liability account for any unclaimed property over statutory limit—payroll checks >1 year, accounts payable checks >3 years.", "marker": "-", "reading_order": 7 }, { "id": "p140.9", "order": 9, "type": "list", "bbox": { "l": 86.88, "t": 545.28, "r": 531.12, "b": 417.36 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p140.9.1", "order": 10, "type": "list_item", "bbox": { "l": 88.56, "t": 545.28, "r": 531.12, "b": 504.96 }, "text": "Send a due diligence letter to the owner's last known address during the Owner Notification Period – not more than 120 days or less than 60 days before the report is filed.\nNOTE: A sample letter is included in the Unclaimed Property Holder Book", "reading_order": 0 }, { "id": "p140.9.2", "order": 11, "type": "list_item", "bbox": { "l": 87.12, "t": 503.28, "r": 529.44, "b": 462.72 }, "text": "Create a report of unclaimed property from the transaction history in the liability account.\no Follow the guidelines in the Unclaimed Property Holder Book to create a NAUPA format report (various vendors provide templates)", "reading_order": 1 }, { "id": "p140.9.3", "order": 12, "type": "list_item", "bbox": { "l": 86.88, "t": 460.955, "r": 500.16, "b": 446.64 }, "text": "Import the NAUPA file to the Kentucky Unclaimed Property Online Reporting Portal.", "reading_order": 2 }, { "id": "p140.9.4", "order": 13, "type": "list_item", "bbox": { "l": 87.12, "t": 445.685, "r": 517.44, "b": 417.36 }, "text": "Submit payment to the Kentucky State Treasurer for the amount of reported unclaimed property.", "reading_order": 3 } ], "reading_order": 8 }, { "id": "p140.10", "order": 14, "type": "heading", "bbox": { "l": 71.04, "t": 407.04, "r": 152.16, "b": 393.84 }, "text": "1099 Reporting", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p140.11", "order": 15, "type": "text", "bbox": { "l": 69.12, "t": 390.96, "r": 531.84, "b": 319.68 }, "text": "Consultants and independent contractors, subcontractors and subgrantees receive payment through the accounts payable system. Vendors that provide these services are noted in the accounting system as eligible for 1099 in the vendor master file. Forms 1099 must be mailed to vendors and summary 1096 submitted to the IRS no later than January 31st for timely preparation and submission of their income tax forms.", "reading_order": 10 }, { "id": "p140.12", "order": 16, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 541.2, "b": 49.2 }, "text": "Page 140", "attrs": { "block_label": "number" }, "reading_order": 11 } ] }, { "document_id": 16417, "page": 141, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 17, "counts_by_type": { "footer": 1, "header": 1, "heading": 3, "list_item": 1, "text": 11 }, "build_ms": 3, "items": [ { "id": "p141.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 755.04, "r": 282.24, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p141.2", "order": 2, "type": "heading", "bbox": { "l": 70.32, "t": 713.52, "r": 125.52, "b": 697.68 }, "text": "Payroll", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p141.3", "order": 3, "type": "text", "bbox": { "l": 68.64, "t": 693.84, "r": 533.52, "b": 650.88 }, "text": "Payroll is the compensation given to individuals in an organization for work or services provided to the organization. Compensation is generally based on an individual's contribution to the achievement of organizational goals and objectives.", "reading_order": 2 }, { "id": "p141.4", "order": 4, "type": "text", "bbox": { "l": 68.4, "t": 642.48, "r": 534.96, "b": 570.72 }, "text": "Payroll generally involves a series of tasks necessary to ensure that employees are properly compensated and that the applicable federal, state, and local withholdings are deducted from gross wages. Additionally, detailed records must be maintained to support tax deposits required for the withholding of FICA (Social Security and Medicare), FUTA (Federal Unemployment) and SUI (State Unemployment Insurance).", "reading_order": 3 }, { "id": "p141.5", "order": 5, "type": "heading", "bbox": { "l": 69.84, "t": 561.6, "r": 108, "b": 546.96 }, "text": "Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p141.6", "order": 6, "type": "text", "bbox": { "l": 68.88, "t": 538.8, "r": 541.2, "b": 495.84 }, "text": "The Board of Regents appoints the President of the university, who shall serve at the pleasure of the Board according to such terms as may be mutually agreeable to the Board and the President. (Gold Book, Article II, Section 2(a))", "reading_order": 5 }, { "id": "p141.7", "order": 7, "type": "text", "bbox": { "l": 68.64, "t": 487.2, "r": 541.44, "b": 415.2 }, "text": "The Board also approves the employment of faculty members at the administrative level, and staff employees at the vice president level and above and fixes their compensation and tenure of service upon the recommendation of the president and prior to any offer of employment, except that the President may conditionally appoint such persons for a 90-day period. (Gold Book, Article II, Section 2(d))", "reading_order": 6 }, { "id": "p141.8", "order": 8, "type": "text", "bbox": { "l": 68.64, "t": 407.04, "r": 528, "b": 378.96 }, "text": "Further, the Board of Regents approves the salary and benefit ranges for all University personnel. (Gold Book, Article II, Section 2(f))", "reading_order": 7 }, { "id": "p141.9", "order": 9, "type": "text", "bbox": { "l": 68.4, "t": 369.36, "r": 537.6, "b": 297.6 }, "text": "The President approves all other personnel actions including, but not limited to hiring, termination, and pay rates. No offers, either verbal or written, are made to the candidate until approved by the President. Once approved, Human Resources contacts the candidate to make a verbal offer, which if accepted, is followed by a written offer of reemployment, contingent upon verification of references and background check.", "reading_order": 8 }, { "id": "p141.10", "order": 10, "type": "text", "bbox": { "l": 68.88, "t": 289.2, "r": 534.24, "b": 231.84 }, "text": "All employment contacts will be made by the Office of Human Resources, unless mutual arrangements have been made between Human Resources and the hiring officer. Once the best qualified candidate for a position is identified, the hiring department and Human Resources agree on a starting salary/wage to be offered.", "reading_order": 9 }, { "id": "p141.11", "order": 11, "type": "text", "bbox": { "l": 69.12, "t": 223.2, "r": 537.6, "b": 180.24 }, "text": "Changes in any employee's payroll status are reported on a timely basis along with the appropriate approval signatures. No changes to payroll data will be made without the proper documented approvals.", "reading_order": 10 }, { "id": "p141.12", "order": 12, "type": "heading", "bbox": { "l": 70.08, "t": 171.12, "r": 132.48, "b": 157.44 }, "text": "Procedure", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 11 }, { "id": "p141.13", "order": 13, "type": "text", "bbox": { "l": 69.6, "t": 148.56, "r": 202.56, "b": 134.88 }, "text": "Initiating and Authorizing", "reading_order": 12 }, { "id": "p141.14", "order": 14, "type": "text", "bbox": { "l": 69.36, "t": 132.72, "r": 538.8, "b": 118.56 }, "text": "This process is managed by Human Resources. Procedures for this are not included in this manual.", "reading_order": 13 }, { "id": "p141.15", "order": 15, "type": "text", "bbox": { "l": 69.84, "t": 110.4, "r": 267.12, "b": 96.72 }, "text": "Steps prior to processing payroll include:", "reading_order": 14 }, { "id": "p141.16", "order": 16, "type": "list_item", "bbox": { "l": 87.36, "t": 88.58000000000004, "r": 162.96, "b": 74.16 }, "text": "Advertising", "reading_order": 15 }, { "id": "p141.17", "order": 17, "type": "footer", "bbox": { "l": 495.6, "t": 61.68, "r": 540.24, "b": 49.2 }, "text": "Page 141", "attrs": { "block_label": "number" }, "reading_order": 16 } ] }, { "document_id": 16417, "page": 142, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 37, "counts_by_type": { "footer": 1, "header": 1, "heading": 10, "list": 5, "list_item": 20 }, "build_ms": 3, "items": [ { "id": "p142.1", 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"b": 146.16 }, "text": "Program:", "level": 3, "reading_order": 28 }, { "id": "p144.30", "order": 37, "type": "text", "bbox": { "l": 125.04, "t": 141.12, "r": 134.16, "b": 132.24 }, "text": "O", "reading_order": 29 }, { "id": "p144.31", "order": 38, "type": "list_item", "bbox": { "l": 86.4, "t": 130.33500000000004, "r": 486.72, "b": 101.76 }, "text": "Assign approval queues to ensure that each entry is reviewed and approved by a supervisor.", "reading_order": 30 }, { "id": "p144.32", "order": 39, "type": "footer", "bbox": { "l": 495.6, "t": 61.44, "r": 541.2, "b": 49.44 }, "text": "Page 144", "attrs": { "block_label": "number" }, "reading_order": 31 } ] }, { "document_id": 16417, "page": 145, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 33, "counts_by_type": { "footer": 1, "form_field": 3, "header": 1, "heading": 7, "list": 4, "list_item": 12, "text": 5 }, "build_ms": 3, "items": [ { "id": "p145.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 754.8, "r": 282.24, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p145.2", "order": 2, "type": "text", "bbox": { "l": 123.84, "t": 714.48, "r": 516.24, "b": 672.72 }, "text": "First-level approvers should be validating the data entry accuracy and completeness and with no approval authority. These reviewers may be peer or subordinate to the initiator.", "reading_order": 1 }, { "id": "p145.3", "order": 3, "type": "list_item", "bbox": { "l": 159.6, "t": 671.5889999999999, "r": 244.8, "b": 659.28 }, "text": "Banner steps", "reading_order": 2 }, { "id": "p145.4", "order": 4, "type": "heading", "bbox": { "l": 70.08, "t": 648.48, "r": 150.48, "b": 636.24 }, "text": "Journal Entries", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p145.5", "order": 5, "type": "text", "bbox": { "l": 68.64, "t": 632.4, "r": 540.72, "b": 546.48 }, "text": "Journal entries are used to record activities that are not initiated by a subsidiary system. Revenues, receivables, and cash receipts should be initiated through the student- or grant-accounting modules; expenses, payables, and cash disbursements should be initiated through the purchasing and accounts payable module; fixed assets acquisitions, disposals, and depreciation should be initiated through the fixed assets module; personnel expenses, net pay and benefits payable, and payroll taxes should be initiated through the human resources and payroll module.", "reading_order": 4 }, { "id": "p145.6", "order": 6, "type": "text", "bbox": { "l": 69.12, "t": 537.6, "r": 537.84, "b": 495.36 }, "text": "In general, journal entries are used to record non-cash activities related to month- and year-end closing. Templates for regular month-end closing entries should be established where practical to improve the efficiency and accuracy of recurring journal entries.", "reading_order": 5 }, { "id": "p145.7", "order": 7, "type": "heading", "bbox": { "l": 69.6, "t": 486.24, "r": 194.64, "b": 473.76 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p145.8", "order": 8, "type": "list_item", "bbox": { "l": 86.16, "t": 464.705, "r": 448.32, "b": 450.24 }, "text": "Accountants, Senior Accountants, Controller (in limited circumstances)", "marker": "•", "reading_order": 7 }, { "id": "p145.9", "order": 9, "type": "heading", "bbox": { "l": 69.6, "t": 440.64, "r": 240.72, "b": 428.4 }, "text": "Required documents and access:", "level": 3, "reading_order": 8 }, { "id": "p145.10", "order": 10, "type": "list", "bbox": { "l": 108.05, "t": 418.209, "r": 235.243, "b": 389.528 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p145.10.1", "order": 11, "type": "list_item", "bbox": { "l": 108.05, "t": 418.209, "r": 141.963, "b": 404.778 }, "text": "Banner", "reading_order": 0 }, { "id": "p145.10.2", "order": 12, "type": "list_item", "bbox": { "l": 108.05, "t": 402.959, "r": 235.243, "b": 389.528 }, "text": "Supporting documentation", "marker": "•", "reading_order": 1 } ], "reading_order": 9 }, { "id": "p145.11", "order": 13, "type": "heading", "bbox": { "l": 69.36, "t": 379.92, "r": 185.04, "b": 366.96 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p145.12", "order": 14, "type": "list_item", "bbox": { "l": 86.64, "t": 358.155, "r": 268.8, "b": 344.4 }, "text": "Monthly, annually, and as needed", "marker": "•", "reading_order": 11 }, { "id": "p145.13", "order": 15, "type": "heading", "bbox": { "l": 69.84, "t": 334.08, "r": 106.08, "b": 321.6 }, "text": "Steps:", "level": 3, "reading_order": 12 }, { "id": "p145.14", "order": 16, "type": "list", "bbox": { "l": 108.05, "t": 311.679, "r": 421.187, "b": 282.998 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p145.14.1", "order": 17, "type": "list_item", "bbox": { "l": 108.05, "t": 311.679, "r": 344.8, "b": 298.248 }, "text": "Identify the transaction that needs to be recorded.", "marker": "•", "reading_order": 0 }, { "id": "p145.14.2", "order": 18, "type": "list_item", "bbox": { "l": 108.05, "t": 296.429, "r": 421.187, "b": 282.998 }, "text": "Collect and review sources documents to support the transaction.", "marker": "•", "reading_order": 1 } ], "reading_order": 13 }, { "id": "p145.15", "order": 19, "type": "list", "bbox": { "l": 87.12, "t": 281.885, "r": 358.8, "b": 239.28 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p145.15.1", "order": 20, "type": "list_item", "bbox": { "l": 87.12, "t": 281.885, "r": 358.8, "b": 268.32 }, "text": "Prepare the journal entry; use a template if available:", "reading_order": 0 }, { "id": "p145.15.2", "order": 21, "type": "list_item", "bbox": { "l": 124.56, "t": 265.44, "r": 191.28, "b": 254.16 }, "text": "FGAJVCD", "marker": "○", "children": [ { "id": "p145.15.2.1", "order": 22, "type": "form_field", "bbox": { "l": 124.56, "t": 265.44, "r": 135.84, "b": 254.16 }, "text": "", "attrs": { "field_kind": "radio", "label": "FGAJVCD", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p145.15.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 }, { "id": "p145.15.3", "order": 23, "type": "list_item", "bbox": { "l": 124.8, "t": 250.32, "r": 225.36, "b": 239.28 }, "text": "Transaction date", "marker": "○", "children": [ { "id": "p145.15.3.1", "order": 24, "type": "form_field", "bbox": { "l": 124.8, "t": 250.32, "r": 135.84, "b": 239.28 }, "text": "", "attrs": { "field_kind": "radio", "label": "Transaction date", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p145.15.3", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 2 } ], "reading_order": 14 }, { "id": "p145.16", "order": 25, "type": "text", "bbox": { "l": 124.56, "t": 236.64, "r": 382.08, "b": 224.64 }, "text": "o Accounts and amounts to be debited and credited", "reading_order": 15 }, { "id": "p145.17", "order": 26, "type": "list", "bbox": { "l": 86.88, "t": 221.52, "r": 351.36, "b": 194.88 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p145.17.1", "order": 27, "type": "list_item", "bbox": { "l": 124.56, "t": 221.52, "r": 312.48, "b": 210 }, "text": "Brief explanation of the transaction", "marker": "○", "children": [ { "id": "p145.17.1.1", "order": 28, "type": "form_field", "bbox": { "l": 124.56, "t": 221.52, "r": 136.08, "b": 210 }, "text": "", "attrs": { "field_kind": "radio", "label": "Brief explanation of the transaction", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p145.17.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p145.17.2", "order": 29, "type": "list_item", "bbox": { "l": 86.88, "t": 208.60500000000002, "r": 351.36, "b": 194.88 }, "text": "Finalize the journal entry and submit it for approval.", "reading_order": 1 } ], "reading_order": 16 }, { "id": "p145.18", "order": 30, "type": "heading", "bbox": { "l": 70.08, "t": 184.08, "r": 256.08, "b": 171.36 }, "text": "Journal Entry Review and Approvals", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 17 }, { "id": "p145.19", "order": 31, "type": "text", "bbox": { "l": 68.64, "t": 168, "r": 540.24, "b": 96.96 }, "text": "Journal entry approval must be explicit, i.e. if you are an approver, you cannot initiate and approve your own entry. In general, the Controller should be reviewing and approving journal entries and may delegate the Senior Accountant to review and approve journal entries by subordinate staff. Any entries prepared by the Senior Accountant must be approved by the Controller, and any entries prepared by the Controller must be reviewed and approved by the CFO.", "reading_order": 18 }, { "id": "p145.20", "order": 32, "type": "heading", "bbox": { "l": 69.6, "t": 88.32, "r": 194.4, "b": 75.36 }, "text": "Responsible position(s):", "level": 3, "reading_order": 19 }, { "id": "p145.21", "order": 33, "type": "footer", "bbox": { "l": 495.6, "t": 61.44, "r": 541.44, "b": 49.44 }, "text": "Page 145", "attrs": { "block_label": "number" }, "reading_order": 20 } ] }, { "document_id": 16417, "page": 146, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 37, "counts_by_type": { "footer": 1, "form_field": 2, "heading": 10, "list": 4, "list_item": 13, "text": 7 }, "build_ms": 3, "items": [ { "id": "p146.1", "order": 1, "type": "heading", "bbox": { "l": 69.36, "t": 756, "r": 282.72, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p146.2", "order": 2, "type": "list", "bbox": { "l": 86.64, "t": 715.525, "r": 497.04, "b": 685.44 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p146.2.1", "order": 3, "type": "list_item", "bbox": { "l": 87.12, "t": 715.525, "r": 203.52, "b": 702 }, "text": "Data entry validator", "reading_order": 0 }, { "id": "p146.2.2", "order": 4, "type": "list_item", "bbox": { "l": 86.64, "t": 700.275, "r": 497.04, "b": 685.44 }, "text": "Senior Accountant, Controller, CFO (for journal entries prepared by the Controller)", "reading_order": 1 } ], "reading_order": 1 }, { "id": "p146.3", "order": 5, "type": "heading", "bbox": { "l": 69.84, "t": 676.32, "r": 240.72, "b": 663.36 }, "text": "Required documents and access:", "level": 3, "reading_order": 2 }, { "id": "p146.4", "order": 6, "type": "list_item", "bbox": { "l": 87.12, "t": 654.505, "r": 144.24, "b": 640.8 }, "text": "Banner", "reading_order": 3 }, { "id": "p146.5", "order": 7, "type": "heading", "bbox": { "l": 69.84, "t": 630.48, "r": 184.56, "b": 617.28 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p146.6", "order": 8, "type": "list_item", "bbox": { "l": 87.36, "t": 608.755, "r": 133.44, "b": 594.48 }, "text": "Daily", "marker": "•", "reading_order": 5 }, { "id": "p146.7", "order": 9, "type": "heading", "bbox": { "l": 69.84, "t": 584.64, "r": 105.6, "b": 571.68 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p146.8", "order": 10, "type": "text", "bbox": { "l": 69.6, "t": 562.08, "r": 533.76, "b": 520.32 }, "text": "If the approval queue includes more than one level, the first reviewer may validate data entry only. If there is only one approval level, the approval must validate the data entry and approve the journal voucher.", "reading_order": 7 }, { "id": "p146.9", "order": 11, "type": "list", "bbox": { "l": 87.84, "t": 511.705, "r": 498.24, "b": 468.96 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p146.9.1", "order": 12, "type": "list_item", "bbox": { "l": 87.84, "t": 511.705, "r": 498.24, "b": 483.12 }, "text": "First level reviewer checks each transaction and the supporting documentation for accuracy and completeness, ensuring that the:", "reading_order": 0 }, { "id": "p146.9.2", "order": 13, "type": "list_item", "bbox": { "l": 123.84, "t": 480.72, "r": 391.92, "b": 468.96 }, "text": "Transaction date is in the correct accounting period.", "marker": "○", "children": [ { "id": "p146.9.2.1", "order": 14, "type": "form_field", "bbox": { "l": 123.84, "t": 480.72, "r": 135.6, "b": 468.96 }, "text": "", "attrs": { "field_kind": "radio", "label": "Transaction date is in the correct accounting period.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p146.9.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 } ], "reading_order": 8 }, { "id": "p146.10", "order": 15, "type": "text", "bbox": { "l": 124.56, "t": 466.08, "r": 402.96, "b": 454.56 }, "text": "Debit and credit account descriptions are appropriate.", "reading_order": 9 }, { "id": "p146.11", "order": 16, "type": "text", "bbox": { "l": 123.84, "t": 451.68, "r": 432, "b": 439.92 }, "text": "Documentation supports the amounts, dates, and accounts.", "reading_order": 10 }, { "id": "p146.12", "order": 17, "type": "text", "bbox": { "l": 124.08, "t": 437.04, "r": 424.32, "b": 425.28 }, "text": "Document text summarizes the purpose of the transaction.", "reading_order": 11 }, { "id": "p146.13", "order": 18, "type": "list_item", "bbox": { "l": 86.64, "t": 423.935, "r": 509.28, "b": 380.4 }, "text": "Next level reviewer checks each transaction for reasonableness. This approver must understand the journal entry to ensure that it appropriately reflects the intended transaction and complies with reporting standards.", "reading_order": 12 }, { "id": "p146.14", "order": 19, "type": "heading", "bbox": { "l": 70.08, "t": 370.32, "r": 173.28, "b": 357.12 }, "text": "Month-End Closing", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 13 }, { "id": "p146.15", "order": 20, "type": "heading", "bbox": { "l": 69.84, "t": 354.72, "r": 194.16, "b": 342 }, "text": "Responsible position(s):", "level": 3, "reading_order": 14 }, { "id": "p146.16", "order": 21, "type": "list", "bbox": { "l": 108.05, "t": 332.679, "r": 373.866, "b": 303.998 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p146.16.1", "order": 22, "type": "list_item", "bbox": { "l": 108.05, "t": 332.679, "r": 155.944, "b": 319.248 }, "text": "Controller", "reading_order": 0 }, { "id": "p146.16.2", "order": 23, "type": "list_item", "bbox": { "l": 108.05, "t": 317.429, "r": 373.866, "b": 303.998 }, "text": "Finance and accounting staff – see Month-End Checklist", "marker": "•", "reading_order": 1 } ], "reading_order": 15 }, { "id": "p146.17", "order": 24, "type": "heading", "bbox": { "l": 69.84, "t": 294.24, "r": 240.72, "b": 281.28 }, "text": "Required documents and access:", "level": 3, "reading_order": 16 }, { "id": "p146.18", "order": 25, "type": "list_item", "bbox": { "l": 87.12, "t": 272.385, "r": 144.24, "b": 258.72 }, "text": "Banner", "reading_order": 17 }, { "id": "p146.19", "order": 26, "type": "heading", "bbox": { "l": 69.6, "t": 248.4, "r": 184.56, "b": 235.44 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 18 }, { "id": "p146.20", "order": 27, "type": "list_item", "bbox": { "l": 86.64, "t": 226.625, "r": 511.68, "b": 212.16 }, "text": "Monthly, by the o[p146.20.1]f the following month, following the sequence noted in the steps", "marker": "•", "children": [ { "id": "p146.20.1", "order": 28, "type": "text", "bbox": { "l": 86.64, "t": 226.625, "r": 511.68, "b": 212.16 }, "text": "15^{th}", "attrs": { "inline": true, "text_offset": 17, "text_span": 11, "bbox_estimated": true }, "reading_order": 0 } ], "reading_order": 19 }, { "id": "p146.21", "order": 29, "type": "heading", "bbox": { "l": 69.84, "t": 202.32, "r": 105.6, "b": 189.84 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 20 }, { "id": "p146.22", "order": 30, "type": "text", "bbox": { "l": 69.36, "t": 180, "r": 507.12, "b": 137.52 }, "text": "Follow the CHECKLIST (see procedures for each section) to make sure all departments have completed their closing steps summarized below. The steps before the soft close can be completed concurrently after month-end, before the[p146.22.1] of the month.", "children": [ { "id": "p146.22.1", "order": 31, "type": "text", "bbox": { "l": 69.36, "t": 180, "r": 507.12, "b": 137.52 }, "text": "10^{th}", "attrs": { "inline": true, "text_offset": 226, "text_span": 11, "bbox_estimated": true }, "reading_order": 0 } ], "reading_order": 21 }, { "id": "p146.23", "order": 32, "type": "heading", "bbox": { "l": 87.36, "t": 127.68, "r": 164.88, "b": 116.16 }, "text": "Controller:", "level": 3, "reading_order": 22 }, { "id": "p146.24", "order": 33, "type": "list", "bbox": { "l": 144.05, "t": 114.35900000000004, "r": 515.395, "b": 86.423 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p146.24.1", "order": 34, "type": "list_item", "bbox": { "l": 144.05, "t": 114.35900000000004, "r": 515.395, "b": 100.928 }, "text": "Send out a reminder email with a link to the workpaper checklist for the month.", "reading_order": 0 }, { "id": "p146.24.2", "order": 35, "type": "list_item", "bbox": { "l": 144.05, "t": 99.85400000000004, "r": 444.826, "b": 86.423 }, "text": "Analyze preliminary trial balance for unusual account balances.", "marker": "○", "children": [ { "id": "p146.24.2.1", "order": 36, "type": "form_field", "bbox": { "l": 144.05, "t": 99.85, "r": 156.05, "b": 87.85 }, "text": "", "attrs": { "field_kind": "radio", "label": "Analyze preliminary trial balance for unusual account balances.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p146.24.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 } ], "reading_order": 23 }, { "id": "p146.25", "order": 37, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 541.44, "b": 49.44 }, "text": "Page 146", "attrs": { "block_label": "number" }, "reading_order": 24 } ] }, { "document_id": 16417, "page": 147, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 38, "counts_by_type": { "footer": 1, "header": 1, "list": 2, "list_item": 33, "text": 1 }, "build_ms": 4, "items": [ { "id": "p147.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 755.04, "r": 282.48, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p147.2", "order": 2, "type": "list", "bbox": { "l": 159.12, "t": 715.109, "r": 538.8, "b": 298.32 }, "text": "", "attrs": { "item_count": 21 }, "children": [ { "id": "p147.2.1", "order": 3, "type": "list_item", "bbox": { "l": 159.36, "t": 715.109, "r": 506.16, "b": 687.6 }, "text": "Argos > Accounting > Controller > Trial Balance for all data-enterable accounts by year and period", "reading_order": 0 }, { "id": "p147.2.2", "order": 4, "type": "list_item", "bbox": { "l": 194.64, "t": 686.505, "r": 387.12, "b": 672 }, "text": "Select current FY and period ending", "reading_order": 1 }, { "id": "p147.2.3", "order": 5, "type": "list_item", "bbox": { "l": 195.36, "t": 671.255, "r": 491.52, "b": 657.12 }, "text": "Run report and paste results into workpaper Prelim TB tab", "reading_order": 2 }, { "id": "p147.2.4", "order": 6, "type": "list_item", "bbox": { "l": 159.12, "t": 655.5889999999999, "r": 461.76, "b": 642.48 }, "text": "Ensure control accounts balance to revenue and expenses.", "reading_order": 3 }, { "id": "p147.2.5", "order": 7, "type": "list_item", "bbox": { "l": 159.12, "t": 641.0889999999999, "r": 509.52, "b": 628.08 }, "text": "Filter the report by balance sheet account groupings to review details.", "reading_order": 4 }, { "id": "p147.2.6", "order": 8, "type": "list_item", "bbox": { "l": 159.36, "t": 626.5889999999999, "r": 497.76, "b": 599.28 }, "text": "Make notes on accounts to research, note explanations, and direct corrections to be made. Items to look for include:", "reading_order": 5 }, { "id": "p147.2.7", "order": 9, "type": "list_item", "bbox": { "l": 194.4, "t": 597.975, "r": 492.24, "b": 584.16 }, "text": "11 - Cash accounts in funds other than 990000 Bank Fund", "marker": "•", "reading_order": 6 }, { "id": "p147.2.8", "order": 10, "type": "list_item", "bbox": { "l": 194.88, "t": 582.725, "r": 538.8, "b": 554.88 }, "text": "11 – Cash accounts, other than disbursement sweep accounts, with credit balances.", "marker": "-", "reading_order": 7 }, { "id": "p147.2.9", "order": 11, "type": "list_item", "bbox": { "l": 194.88, "t": 553.225, "r": 438.24, "b": 539.52 }, "text": "13 – Investment accounts with credit balances", "marker": "•", "reading_order": 8 }, { "id": "p147.2.10", "order": 12, "type": "list_item", "bbox": { "l": 195.36, "t": 537.975, "r": 534.72, "b": 509.52 }, "text": "14 – Accounts receivable accounts, other than allowance accounts with credit balances", "reading_order": 9 }, { "id": "p147.2.11", "order": 13, "type": "list_item", "bbox": { "l": 195.12, "t": 508.205, "r": 421.44, "b": 494.16 }, "text": "15 – Prepaid accounts with credit balances", "marker": "•", "reading_order": 10 }, { "id": "p147.2.12", "order": 14, "type": "list_item", "bbox": { "l": 194.88, "t": 492.955, "r": 529.92, "b": 464.64 }, "text": "16 – Fixed assets accounts, other than accumulated depreciation, with credit balances", "marker": "-", "reading_order": 11 }, { "id": "p147.2.13", "order": 15, "type": "list_item", "bbox": { "l": 195.36, "t": 463.205, "r": 419.28, "b": 449.52 }, "text": "21 – Payable accounts with debit balances", "marker": "•", "reading_order": 12 }, { "id": "p147.2.14", "order": 16, "type": "list_item", "bbox": { "l": 194.88, "t": 447.935, "r": 503.76, "b": 419.52 }, "text": "22 – Deferred Income accounts with debit balances or credit balances that should be recognized as revenue", "reading_order": 13 }, { "id": "p147.2.15", "order": 17, "type": "list_item", "bbox": { "l": 195.12, "t": 418.185, "r": 419.04, "b": 403.92 }, "text": "23 – Deposit accounts with debit balances", "marker": "•", "reading_order": 14 }, { "id": "p147.2.16", "order": 18, "type": "list_item", "bbox": { "l": 195.12, "t": 403.185, "r": 408, "b": 389.04 }, "text": "24 – Other liabilities with debit balances", "marker": "•", "reading_order": 15 }, { "id": "p147.2.17", "order": 19, "type": "list_item", "bbox": { "l": 195.12, "t": 387.935, "r": 440.88, "b": 373.92 }, "text": "29 – Clearing accounts that do not clear to:", "reading_order": 16 }, { "id": "p147.2.18", "order": 20, "type": "list_item", "bbox": { "l": 195.12, "t": 372.685, "r": 521.04, "b": 358.56 }, "text": "Exclude 31 – Control accounts to verify trial balance nets to zero", "reading_order": 17 }, { "id": "p147.2.19", "order": 21, "type": "list_item", "bbox": { "l": 195.12, "t": 357.405, "r": 475.68, "b": 342.96 }, "text": "6X – Personnel expense accounts with credit balances", "reading_order": 18 }, { "id": "p147.2.20", "order": 22, "type": "list_item", "bbox": { "l": 195.12, "t": 342.155, "r": 474.72, "b": 327.84 }, "text": "7X – Operating expense accounts with credit balances", "reading_order": 19 }, { "id": "p147.2.21", "order": 23, "type": "list_item", "bbox": { "l": 194.64, "t": 326.905, "r": 496.32, "b": 298.32 }, "text": "72X – Capital expense accounts with non-capital threshold expenses", "reading_order": 20 } ], "reading_order": 1 }, { "id": "p147.3", "order": 24, "type": "text", "bbox": { "l": 123.6, "t": 296.16, "r": 517.44, "b": 283.68 }, "text": "o Run report of all incomplete documents to be cleared before month-end close:", "reading_order": 2 }, { "id": "p147.4", "order": 25, "type": "list", "bbox": { "l": 159.12, "t": 282.219, "r": 540.72, "b": 74.64 }, "text": "", "attrs": { "item_count": 12 }, "children": [ { "id": "p147.4.1", "order": 26, "type": "list_item", "bbox": { "l": 159.12, "t": 282.219, "r": 372.96, "b": 269.28 }, "text": "FGRIDOC Incomplete Document Listing", "reading_order": 0 }, { "id": "p147.4.2", "order": 27, "type": "list_item", "bbox": { "l": 195.12, "t": 268.135, "r": 300.72, "b": 254.64 }, "text": "Printer: database", "reading_order": 1 }, { "id": "p147.4.3", "order": 28, "type": "list_item", "bbox": { "l": 195.36, "t": 252.885, "r": 369.6, "b": 238.56 }, "text": "Include all document types: Yes", "marker": "•", "reading_order": 2 }, { "id": "p147.4.4", "order": 29, "type": "list_item", "bbox": { "l": 195.6, "t": 237.885, "r": 241.2, "b": 224.45399999999995 }, "text": "Save", "marker": "•", "reading_order": 3 }, { "id": "p147.4.5", "order": 30, "type": "list_item", "bbox": { "l": 195.6, "t": 222.625, "r": 391.44, "b": 209.19399999999996 }, "text": "Related > Review Out > select.lis file", "reading_order": 4 }, { "id": "p147.4.6", "order": 31, "type": "list_item", "bbox": { "l": 195.6, "t": 207.35500000000002, "r": 540.72, "b": 192.72 }, "text": "Tools > Show Document (Save and Print File) > View in Browser – Yes", "marker": "•", "reading_order": 5 }, { "id": "p147.4.7", "order": 32, "type": "list_item", "bbox": { "l": 159.36, "t": 191.68899999999996, "r": 343.44, "b": 179.28 }, "text": "Save report output to workpapers.", "reading_order": 6 }, { "id": "p147.4.8", "order": 33, "type": "list_item", "bbox": { "l": 159.36, "t": 177.18899999999996, "r": 494.4, "b": 164.4 }, "text": "Assign a staff person to each document type to investigate further.", "reading_order": 7 }, { "id": "p147.4.9", "order": 34, "type": "list_item", "bbox": { "l": 195.6, "t": 163.10500000000002, "r": 518.4, "b": 134.64 }, "text": "DO NOT DELETE feed documents; review to find and correct the error to submit to complete the document.", "reading_order": 8 }, { "id": "p147.4.10", "order": 35, "type": "list_item", "bbox": { "l": 195.36, "t": 133.33500000000004, "r": 422.64, "b": 119.76 }, "text": "Correct and submit documents with errors.", "marker": "-", "reading_order": 9 }, { "id": "p147.4.11", "order": 36, "type": "list_item", "bbox": { "l": 195.6, "t": 118.08500000000004, "r": 431.76, "b": 104.4 }, "text": "Delete documents that are no longer needed.", "reading_order": 10 }, { "id": "p147.4.12", "order": 37, "type": "list_item", "bbox": { "l": 159.36, "t": 102.41399999999999, "r": 501.12, "b": 74.64 }, "text": "Follow up with relevant staff to complete, particularly items that are outstanding for more than one month to direct cleanup.", "reading_order": 11 } ], "reading_order": 3 }, { "id": "p147.5", "order": 38, "type": "footer", "bbox": { "l": 495.84, "t": 61.44, "r": 541.2, "b": 49.44 }, "text": "Page 147", "attrs": { "block_label": "number" }, "reading_order": 4 } ] }, { "document_id": 16417, "page": 148, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 40, "counts_by_type": { "footer": 1, "header": 1, "list": 4, "list_item": 30, "text": 4 }, "build_ms": 4, "items": [ { "id": "p148.1", "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, "reading_order": 0 }, { "id": "p148.2", "order": 2, "type": "text", "bbox": { "l": 124.08, "t": 715.2, "r": 532.32, "b": 687.36 }, "text": "o Run control report to determine any out-of-balance errors between subsidiary and general ledgers for AP, encumbrances, control accounts.", "reading_order": 1 }, { "id": "p148.3", "order": 3, "type": "list", "bbox": { "l": 158.88, "t": 686.109, "r": 528.24, "b": 540.24 }, "text": "", "attrs": { "item_count": 8 }, "children": [ { "id": "p148.3.1", "order": 4, "type": "list_item", "bbox": { "l": 159.36, "t": 686.109, "r": 371.28, "b": 673.2 }, "text": "FGRCTRL GL/Subsidiary Control Report", "reading_order": 0 }, { "id": "p148.3.2", "order": 5, "type": "list_item", "bbox": { "l": 195.12, "t": 672.005, "r": 301.2, "b": 658.56 }, "text": "Printer: database", "reading_order": 1 }, { "id": "p148.3.3", "order": 6, "type": "list_item", "bbox": { "l": 195.6, "t": 656.755, "r": 332.88, "b": 642.48 }, "text": "Fiscal Year: current year", "marker": "-", "reading_order": 2 }, { "id": "p148.3.4", "order": 7, "type": "list_item", "bbox": { "l": 195.84, "t": 641.505, "r": 414.48, "b": 627.6 }, "text": "Option Code: 3 Chart with out-of-balance", "marker": "•", "reading_order": 3 }, { "id": "p148.3.5", "order": 8, "type": "list_item", "bbox": { "l": 196.08, "t": 626.255, "r": 376.32, "b": 612.8240000000001 }, "text": "Re-create the collector table: Yes", "marker": "•", "reading_order": 4 }, { "id": "p148.3.6", "order": 9, "type": "list_item", "bbox": { "l": 159.6, "t": 610.5889999999999, "r": 343.2, "b": 598.08 }, "text": "Save report output to workpapers.", "reading_order": 5 }, { "id": "p148.3.7", "order": 10, "type": "list_item", "bbox": { "l": 159.36, "t": 596.059, "r": 528.24, "b": 569.04 }, "text": "Out-of-balance errors in encumbrances and reservation accounts are not critical but purchasing should research and correct.", "reading_order": 6 }, { "id": "p148.3.8", "order": 11, "type": "list_item", "bbox": { "l": 158.88, "t": 567.309, "r": 518.4, "b": 540.24 }, "text": "Out-of-balance errors between AP and GL must be corrected before closing the period.", "reading_order": 7 } ], "reading_order": 2 }, { "id": "p148.4", "order": 12, "type": "text", "bbox": { "l": 123.6, "t": 538.08, "r": 526.32, "b": 512.16 }, "text": "o Run control report to determine any Out-of-balance between cash and claims on cash.", "reading_order": 3 }, { "id": "p148.5", "order": 13, "type": "list", "bbox": { "l": 159.12, "t": 509.52, "r": 468.24, "b": 451.44 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p148.5.1", "order": 14, "type": "list_item", "bbox": { "l": 159.12, "t": 509.52, "r": 384.96, "b": 496.56 }, "text": "FGRCASH Bank Interfund Account Control", "reading_order": 0 }, { "id": "p148.5.2", "order": 15, "type": "list_item", "bbox": { "l": 195.12, "t": 495.205, "r": 300.72, "b": 481.2 }, "text": "Printer: database", "reading_order": 1 }, { "id": "p148.5.3", "order": 16, "type": "list_item", "bbox": { "l": 195.84, "t": 479.955, "r": 325.2, "b": 466.32 }, "text": "As of Date: month-end", "reading_order": 2 }, { "id": "p148.5.4", "order": 17, "type": "list_item", "bbox": { "l": 159.12, "t": 464.289, "r": 468.24, "b": 451.44 }, "text": "Save report output to work papers. It should balance to zero.", "reading_order": 3 } ], "reading_order": 4 }, { "id": "p148.6", "order": 18, "type": "text", "bbox": { "l": 124.08, "t": 450.24, "r": 494.64, "b": 422.88 }, "text": "o Run control report to determine any out-of-balance errors between the AR subsidiary and general ledger.", "reading_order": 5 }, { "id": "p148.7", "order": 19, "type": "list", "bbox": { "l": 158.88, "t": 420.769, "r": 534.72, "b": 243.12 }, "text": "", "attrs": { "item_count": 11 }, "children": [ { "id": "p148.7.1", "order": 20, "type": "list_item", "bbox": { "l": 159.12, "t": 420.769, "r": 357.6, "b": 408 }, "text": "TGRRCON A/R Reconciliation Report", "reading_order": 0 }, { "id": "p148.7.2", "order": 21, "type": "list_item", "bbox": { "l": 195.84, "t": 406.685, "r": 300.72, "b": 393.12 }, "text": "Printer: database", "reading_order": 1 }, { "id": "p148.7.3", "order": 22, "type": "list_item", "bbox": { "l": 195.6, "t": 391.435, "r": 381.6, "b": 377.28 }, "text": "Account Detail 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"list", "bbox": { "l": 159.12, "t": 211.95899999999995, "r": 536.16, "b": 81.12 }, "text": "", "attrs": { "item_count": 7 }, "children": [ { "id": "p148.9.1", "order": 33, "type": "list_item", "bbox": { "l": 159.36, "t": 211.95899999999995, "r": 376.56, "b": 198.96 }, "text": "FGRGLEX Grant Ledger Exception Report", "reading_order": 0 }, { "id": "p148.9.2", "order": 34, "type": "list_item", "bbox": { "l": 195.36, "t": 197.85500000000002, "r": 300.24, "b": 184.42399999999998 }, "text": "Printer: database", "reading_order": 1 }, { "id": "p148.9.3", "order": 35, "type": "list_item", "bbox": { "l": 195.84, "t": 182.60500000000002, "r": 313.68, "b": 168.72 }, "text": "Chart of Accounts: 1", "marker": "•", "reading_order": 2 }, { "id": "p148.9.4", "order": 36, "type": "list_item", "bbox": { "l": 195.6, "t": 167.35500000000002, "r": 297.6, "b": 153.84 }, "text": "Grant Option: All", "reading_order": 3 }, { "id": "p148.9.5", "order": 37, "type": "list_item", "bbox": { "l": 159.6, "t": 151.93899999999996, "r": 342.96, "b": 139.68 }, "text": "Save report output to workpapers.", "reading_order": 4 }, { "id": "p148.9.6", "order": 38, "type": "list_item", "bbox": { "l": 159.6, "t": 137.43899999999996, "r": 524.88, "b": 110.16 }, "text": "Out-of-balance errors in budget and reservation accounts are not critical but grant accountants should research and correct.", "reading_order": 5 }, { "id": "p148.9.7", "order": 39, "type": "list_item", "bbox": { "l": 159.12, "t": 108.72, "r": 536.16, "b": 81.12 }, "text": "Out-of-balance errors in the grant ledger accounts should be corrected before closing the period.", "reading_order": 6 } ], "reading_order": 8 }, { "id": "p148.10", "order": 40, "type": "footer", "bbox": { "l": 495.6, "t": 61.68, "r": 541.2, "b": 49.44 }, "text": "Page 148", "attrs": { "block_label": "number" }, "reading_order": 9 } ] }, { "document_id": 16417, "page": 149, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 44, "counts_by_type": { "footer": 1, "form_field": 1, "header": 1, "list": 4, "list_item": 33, "text": 4 }, "build_ms": 4, "items": [ { "id": "p149.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 754.8, "r": 282, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p149.2", "order": 2, "type": "list", "bbox": { "l": 123.6, "t": 714.72, "r": 428.64, "b": 552.72 }, "text": "", "attrs": { "item_count": 11 }, "children": [ { "id": "p149.2.1", "order": 3, "type": "list_item", "bbox": { "l": 123.6, "t": 714.72, "r": 396.72, "b": 702.24 }, "text": "Verify that all interfund bank accounts are in balance.", "marker": "○", "children": [ { "id": "p149.2.1.1", "order": 4, "type": "form_field", "bbox": { "l": 123.6, "t": 714.72, "r": 135.6, "b": 702.72 }, "text": "", 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"t": 565.059, "r": 428.64, "b": 552.72 }, "text": "All bank funds should be in balance within the chart.", "reading_order": 10 } ], "reading_order": 1 }, { "id": "p149.3", "order": 15, "type": "text", "bbox": { "l": 124.32, "t": 550.08, "r": 517.2, "b": 509.04 }, "text": "Determine any funds out of balance and address issue(s) to correct. If the Argos report excluding the control accounts 3X does not balance to zero, this report should show the same amount out of balance.", "reading_order": 2 }, { "id": "p149.4", "order": 16, "type": "list", "bbox": { "l": 158.64, "t": 507.12, "r": 517.92, "b": 360.24 }, "text": "", "attrs": { "item_count": 9 }, "children": [ { "id": "p149.4.1", "order": 17, "type": "list_item", "bbox": { "l": 159.36, "t": 507.12, "r": 375.6, "b": 493.92 }, "text": "FGRTBEX Trial Balance Exception Report", "reading_order": 0 }, { "id": "p149.4.2", "order": 18, "type": "list_item", "bbox": { "l": 195.36, "t": 492.955, "r": 300.48, "b": 479.28 }, "text": "Printer: database", "reading_order": 1 }, { "id": "p149.4.3", "order": 19, "type": "list_item", "bbox": { "l": 195.6, "t": 477.705, "r": 311.04, "b": 464.16 }, "text": "Fiscal Year: current", "marker": "•", "reading_order": 2 }, { "id": "p149.4.4", "order": 20, "type": "list_item", "bbox": { "l": 195.84, "t": 462.455, "r": 325.2, "b": 448.8 }, "text": 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"reading_order": 8 } ], "reading_order": 3 }, { "id": "p149.5", "order": 26, "type": "text", "bbox": { "l": 123.84, "t": 357.12, "r": 384.24, "b": 345.12 }, "text": "Review and resolve any suspended journal entries.", "reading_order": 4 }, { "id": "p149.6", "order": 27, "type": "list", "bbox": { "l": 159.12, "t": 343.239, "r": 518.4, "b": 241.44 }, "text": "", "attrs": { "item_count": 7 }, "children": [ { "id": "p149.6.1", "order": 28, "type": "list_item", "bbox": { "l": 159.36, "t": 343.239, "r": 395.28, "b": 330.72 }, "text": "FGIJVCD List of Suspended Journal Vouchers", "reading_order": 0 }, { "id": "p149.6.2", "order": 29, "type": "list_item", "bbox": { "l": 159.12, "t": 328.739, "r": 516.72, "b": 315.6 }, "text": "Export list and filter for vouchers dated prior to the month being closed:", "reading_order": 1 }, { "id": "p149.6.3", "order": 30, "type": "list_item", "bbox": { "l": 159.12, "t": 314.239, "r": 518.4, "b": 301.68 }, "text": "Direct staff to research and complete or 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144.72 }, "text": "Grant Accounting – after soft close and Fixed Assets entries are completed:", "reading_order": 18 }, { "id": "p151.20", "order": 50, "type": "list", "bbox": { "l": 123.6, "t": 142.08, "r": 281.28, "b": 86.88 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p151.20.1", "order": 51, "type": "list_item", "bbox": { "l": 123.6, "t": 142.08, "r": 281.28, "b": 130.8 }, "text": "Post indirect costs to grants.", "reading_order": 0 }, { "id": "p151.20.2", "order": 52, "type": "list_item", "bbox": { "l": 123.84, "t": 127.2, "r": 265.2, "b": 115.68 }, "text": "Run grant billing process.", "marker": "○", "children": [ { "id": "p151.20.2.1", "order": 53, "type": "form_field", "bbox": { "l": 123.84, "t": 127.2, "r": 135.36, "b": 115.68 }, "text": "", "attrs": { "field_kind": "radio", "label": "Run grant billing process.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p151.20.2", "text_offset": 0, "text_span": 0 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"b": 571.92 }, "text": "Required documents and access:", "level": 3, "reading_order": 5 }, { "id": "p152.7", "order": 7, "type": "list", "bbox": { "l": 108.05, "t": 562.499, "r": 362.579, "b": 533.818 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p152.7.1", "order": 8, "type": "list_item", "bbox": { "l": 108.05, "t": 562.499, "r": 362.579, "b": 549.068 }, "text": "Bank statements and downloaded transaction activity", "reading_order": 0 }, { "id": "p152.7.2", "order": 9, "type": "list_item", "bbox": { "l": 108.05, "t": 547.249, "r": 318.48, "b": 533.818 }, "text": "Banner access to cash account transactions", "reading_order": 1 } ], "reading_order": 6 }, { "id": "p152.8", "order": 10, "type": "heading", "bbox": { "l": 69.6, "t": 523.92, "r": 185.04, "b": 510.96 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p152.9", "order": 11, "type": "list_item", "bbox": { "l": 86.4, "t": 502.205, 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384.72 }, "text": "Prepare reconciliation files for each account with the bank account transaction details and Banner cash account details.", "reading_order": 1 }, { "id": "p152.11.3", "order": 16, "type": "list_item", "bbox": { "l": 86.64, "t": 382.685, "r": 454.32, "b": 368.88 }, "text": "Import bank reconciliation file to Banner for checks cleared in the month.", "marker": "-", "reading_order": 2 }, { "id": "p152.11.4", "order": 17, "type": "list_item", "bbox": { "l": 87.12, "t": 367.405, "r": 434.64, "b": 353.52 }, "text": "Manually enter cleared EFT payments in Banner reconciliation forms.", "reading_order": 3 }, { "id": "p152.11.5", "order": 18, "type": "list_item", "bbox": { "l": 87.12, "t": 352.155, "r": 330.48, "b": 338.64 }, "text": "Match transactions between bank and Banner.", "reading_order": 4 }, { "id": "p152.11.6", "order": 19, "type": "list_item", "bbox": { "l": 124.32, "t": 335.76, "r": 403.68, "b": 323.28 }, "text": "Transactions are typically many (Banner) to one 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"-", "reading_order": 7 }, { "id": "p152.11.9", "order": 23, "type": "list_item", "bbox": { "l": 86.64, "t": 277.385, "r": 510.72, "b": 235.2 }, "text": "List items that cannot be corrected before the month-end close in the reconciliation summary with supporting notes and documentation for all items listed and corrective action taken.", "marker": "-", "reading_order": 8 }, { "id": "p152.11.10", "order": 24, "type": "list_item", "bbox": { "l": 87.36, "t": 233.385, "r": 507.36, "b": 219.6 }, "text": "Complete reconciliation after all possible reconciling items have been corrected.", "marker": "•", "reading_order": 9 }, { "id": "p152.11.11", "order": 25, "type": "list_item", "bbox": { "l": 87.36, "t": 218.125, "r": 448.32, "b": 203.76 }, "text": "Submit completed reconciliations to Controller for review and approval.", "reading_order": 10 }, { "id": "p152.11.12", "order": 26, "type": "list_item", "bbox": { "l": 86.4, "t": 202.85500000000002, "r": 519.36, "b": 174.24 }, "text": "Controller 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702.24 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p153.3", "order": 3, "type": "list", "bbox": { "l": 108.05, "t": 692.299, "r": 362.579, "b": 663.598 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p153.3.1", "order": 4, "type": "list_item", "bbox": { "l": 108.05, "t": 692.299, "r": 362.579, "b": 678.8679999999999 }, "text": "Bank statements and downloaded transaction activity", "reading_order": 0 }, { "id": "p153.3.2", "order": 5, "type": "list_item", "bbox": { "l": 108.05, "t": 677.029, "r": 318.48, "b": 663.598 }, "text": "Banner access to cash account transactions", "reading_order": 1 } ], "reading_order": 2 }, { "id": "p153.4", "order": 6, "type": "heading", "bbox": { "l": 70.08, "t": 630.72, "r": 184.8, "b": 618 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p153.5", "order": 7, "type": 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"order": 23, "type": "list_item", "bbox": { "l": 108.05, "t": 247.659, "r": 362.579, "b": 234.22799999999995 }, "text": "Bank statements and downloaded transaction activity", "reading_order": 0 }, { "id": "p153.12.2", "order": 24, "type": "list_item", "bbox": { "l": 108.05, "t": 232.659, "r": 318.48, "b": 219.22799999999995 }, "text": "Banner access to cash account transactions", "reading_order": 1 } ], "reading_order": 11 }, { "id": "p153.13", "order": 25, "type": "heading", "bbox": { "l": 69.84, "t": 209.04, "r": 184.8, "b": 196.56 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 12 }, { "id": "p153.14", "order": 26, "type": "list_item", "bbox": { "l": 86.64, "t": 187.60500000000002, "r": 534.24, "b": 159.36 }, "text": "Monthly, by the $15^{th}$ of the month, after soft close, i.e., after all cash entries, receipts, and disbursements have been posted", "marker": "-", "reading_order": 13 }, { "id": "p153.15", "order": 27, 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612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 41, "counts_by_type": { "footer": 1, "form_field": 4, "header": 1, "heading": 4, "list": 5, "list_item": 20, "text": 6 }, "build_ms": 4, "items": [ { "id": "p158.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 755.28, "r": 282.24, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p158.2", "order": 2, "type": "list", "bbox": { "l": 123.84, "t": 715.109, "r": 534.72, "b": 585.84 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p158.2.1", "order": 3, "type": "list_item", "bbox": { "l": 159.12, "t": 715.109, "r": 534.72, "b": 673.2 }, "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": "■", "reading_order": 0 }, { "id": "p158.2.2", "order": 4, "type": "list_item", "bbox": { "l": 159.12, "t": 671.5889999999999, "r": 533.28, "b": 615.36 }, "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.", "marker": "■", "reading_order": 1 }, { "id": "p158.2.3", "order": 5, "type": "list_item", "bbox": { "l": 159.36, "t": 613.5889999999999, "r": 403.92, "b": 600.72 }, "text": "Preparers' electronic, time-stamped signature.", "marker": "■", "reading_order": 2 }, { "id": "p158.2.4", "order": 6, "type": "list_item", "bbox": { "l": 123.84, "t": 598.08, "r": 420.96, "b": 585.84 }, "text": "Submit reconciliation package to the Controller for review.", "marker": "○", "children": [ { "id": "p158.2.4.1", "order": 7, "type": "form_field", "bbox": { "l": 123.84, "t": 598.08, "r": 135.84, "b": 586.08 }, "text": "", "attrs": { "field_kind": "radio", "label": "Submit reconciliation package to the Controller for review.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p158.2.4", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 3 } ], "reading_order": 1 }, { "id": "p158.3", "order": 8, "type": "text", "bbox": { "l": 70.08, "t": 576, "r": 273.84, "b": 563.04 }, "text": "Endowment Investment Reconciliation", "reading_order": 2 }, { "id": "p158.4", "order": 9, "type": "text", "bbox": { "l": 69.12, "t": 560.4, "r": 540.24, "b": 518.16 }, "text": "The investment brokerage firm tracks the value of each endowed fund separately within the pooled endowment investment account. Any new endowed funds must first be assigned a new FUND code in Banner and a unique designation in the investment account.", "reading_order": 3 }, { "id": "p158.5", "order": 10, "type": "heading", "bbox": { "l": 69.84, "t": 509.04, "r": 194.64, "b": 495.84 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p158.6", "order": 11, "type": "list_item", "bbox": { "l": 86.64, "t": 487.205, "r": 197.76, "b": 473.28 }, "text": "Senior Accountant", "marker": "•", "reading_order": 5 }, { "id": "p158.7", "order": 12, "type": "heading", "bbox": { "l": 69.36, "t": 463.44, "r": 240.96, "b": 450.24 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p158.8", "order": 13, "type": "list", "bbox": { "l": 108.05, "t": 440.709, "r": 259.047, "b": 412.028 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p158.8.1", "order": 14, "type": "list_item", "bbox": { "l": 108.05, "t": 440.709, "r": 259.047, "b": 427.278 }, "text": "Investment account statements", "reading_order": 0 }, { "id": "p158.8.2", "order": 15, "type": "list_item", "bbox": { "l": 108.05, "t": 425.459, "r": 253.609, "b": 412.028 }, "text": "Banner - general ledger access", "reading_order": 1 } ], "reading_order": 7 }, { "id": "p158.9", "order": 16, "type": "heading", "bbox": { "l": 69.12, "t": 402.24, "r": 185.04, "b": 389.28 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p158.10", "order": 17, "type": "list_item", "bbox": { "l": 86.4, "t": 380.685, "r": 351.36, "b": 366.72 }, "text": "Monthly, by the $10^{th}$ of the month, before soft close", "marker": "•", "reading_order": 9 }, { "id": "p158.11", "order": 18, "type": "heading", "bbox": { "l": 69.6, "t": 356.64, "r": 106.08, "b": 344.16 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p158.12", "order": 19, "type": "list", "bbox": { "l": 86.64, "t": 334.905, "r": 527.52, "b": 291.84 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p158.12.1", "order": 20, "type": "list_item", "bbox": { "l": 86.64, "t": 334.905, "r": 527.52, "b": 306.48 }, "text": "Obtain investment account statements from the controller or download directly from the investment account including:", "reading_order": 0 }, { "id": "p158.12.2", "order": 21, "type": "list_item", "bbox": { "l": 123.6, "t": 303.84, "r": 290.88, "b": 291.84 }, "text": "Schwab investment statement", "marker": "○", "children": [ { "id": "p158.12.2.1", "order": 22, "type": "form_field", "bbox": { "l": 123.6, "t": 303.84, "r": 135.6, "b": 291.84 }, "text": "", "attrs": { "field_kind": "radio", "label": "Schwab investment statement", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p158.12.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 } ], "reading_order": 11 }, { "id": "p158.13", "order": 23, "type": "text", "bbox": { "l": 124.08, "t": 289.44, "r": 341.04, "b": 277.2 }, "text": "New Excel Workbook linked to Statement", "reading_order": 12 }, { "id": "p158.14", "order": 24, "type": "list", "bbox": { "l": 86.4, "t": 274.8, "r": 507.84, "b": 234 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p158.14.1", "order": 25, "type": "list_item", "bbox": { "l": 124.08, "t": 274.8, "r": 282.24, "b": 263.28 }, "text": "New Excel Statement Values", "marker": "○", "children": [ { "id": "p158.14.1.1", "order": 26, "type": "form_field", "bbox": { "l": 124.08, "t": 274.8, "r": 135.6, "b": 263.28 }, "text": "", "attrs": { "field_kind": "radio", "label": "New Excel Statement Values", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p158.14.1", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 0 }, { "id": "p158.14.2", "order": 27, "type": "list_item", "bbox": { "l": 86.4, "t": 261.635, "r": 507.84, "b": 234 }, "text": "Verify that investment beginning balances tie to prior month's ending balances in the ledger.", "marker": "-", "reading_order": 1 } ], "reading_order": 13 }, { "id": "p158.15", "order": 28, "type": "text", "bbox": { "l": 123.84, "t": 230.64, "r": 355.92, "b": 218.64 }, "text": "o Run FGRFAAC Fund/Account Activity Report", "reading_order": 14 }, { "id": "p158.16", "order": 29, "type": "list", "bbox": { "l": 159.6, "t": 216.95899999999995, "r": 440.64, "b": 103.26499999999999 }, "text": "", "attrs": { "item_count": 8 }, "children": [ { "id": "p158.16.1", "order": 30, "type": "list_item", "bbox": { "l": 159.84, "t": 216.95899999999995, "r": 265.2, "b": 204.48 }, "text": "Printer: Database", "reading_order": 0 }, { "id": "p158.16.2", "order": 31, "type": "list_item", "bbox": { "l": 159.84, "t": 202.43899999999996, "r": 296.88, "b": 190.08 }, "text": "Fiscal Year: current year", "reading_order": 1 }, { "id": "p158.16.3", "order": 32, "type": "list_item", "bbox": { "l": 159.6, "t": 187.93899999999996, "r": 326.16, "b": 175.2 }, "text": "Chart of Accounts: 1 (defaults)", "marker": "■", "reading_order": 2 }, { "id": "p158.16.4", "order": 33, "type": "list_item", "bbox": { "l": 159.6, "t": 173.43899999999996, "r": 312.48, "b": 161.04 }, "text": "As of Date: month-end date", "reading_order": 3 }, { "id": "p158.16.5", "order": 34, "type": "list_item", "bbox": { "l": 159.84, "t": 158.93899999999996, "r": 327.12, "b": 146.79499999999996 }, "text": "Include Accrual for Last Prd.: Y", "reading_order": 4 }, { "id": "p158.16.6", "order": 35, "type": "list_item", "bbox": { "l": 159.6, "t": 144.43899999999996, "r": 440.64, "b": 132 }, "text": "From Account: 131011 Pooled Endowment Investment", "reading_order": 5 }, { "id": "p158.16.7", "order": 36, "type": "list_item", "bbox": { "l": 159.84, "t": 129.91899999999998, "r": 427.2, "b": 117.36 }, "text": "To Account: 131011 Pooled Endowment Investment", "reading_order": 6 }, { "id": "p158.16.8", "order": 37, "type": "list_item", "bbox": { "l": 159.84, "t": 115.40899999999999, "r": 261.6, "b": 103.26499999999999 }, "text": "Next Block, Save", "reading_order": 7 } ], "reading_order": 15 }, { "id": "p158.17", "order": 38, "type": "text", "bbox": { "l": 123.84, "t": 100.32, "r": 400.08, "b": 88.32 }, "text": "Related > Review Out > select fgrfacc_XXXXXXX.lis file", "reading_order": 16 }, { "id": "p158.18", "order": 39, "type": "text", "bbox": { "l": 123.6, "t": 86.16, "r": 469.2, "b": 73.2 }, "text": "○ Tools > Show Document (Save and Print File) > View in Browser – Yes", "children": [ { "id": "p158.18.1", "order": 40, "type": "form_field", "bbox": { "l": 123.6, "t": 86.16, "r": 135.6, "b": 74.16 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ Tools > Show Document (Save and Print File) > View in Browser – Yes", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p158.18", "text_offset": 0, "text_span": 1 }, "reading_order": 0 } ], "reading_order": 17 }, { "id": "p158.19", "order": 41, "type": "footer", "bbox": { "l": 495.84, "t": 61.68, "r": 541.2, "b": 49.44 }, "text": "Page 158", "attrs": { "block_label": "number" }, "reading_order": 18 } ] }, { "document_id": 16417, "page": 159, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "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, "reading_order": 0 }, { "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.\"", "reading_order": 1 }, { "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.", "reading_order": 0 }, { "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 }, "reading_order": 0 } ], "reading_order": 1 }, { "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 }, "reading_order": 0 } ], "reading_order": 2 } ], "reading_order": 2 }, { "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.", "reading_order": 0 }, { "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": 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"reading_order": 3 }, { "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.", "reading_order": 4 }, { "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.\"", "reading_order": 5 }, { "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.", "reading_order": 6 }, { "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.", "reading_order": 7 } ], "reading_order": 3 }, { "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 }, "reading_order": 0 } ], "reading_order": 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": "-", "reading_order": 1 } ], "reading_order": 4 }, { "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.", "reading_order": 0 }, { "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.\"", "reading_order": 1 }, { "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 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"l": 123.36, "t": 350.4, "r": 534.96, "b": 324 }, "text": "Prepare the reconciliation worksheet with Banner and investment balances pulling from worksheets.", "reading_order": 4 }, { "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.", "reading_order": 5 }, { "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.", "reading_order": 6 }, { "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.", "reading_order": 7 }, { "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 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"l": 86.4, "t": 715.525, "r": 519.84, "b": 686.88 }, "text": "Monthly, by the 15^{th} of the month, after soft close and after acquisitions, disposals, and depreciation have been recorded for the month", "reading_order": 1 }, { "id": "p160.3", "order": 3, "type": "heading", "bbox": { "l": 69.6, "t": 676.8, "r": 106.08, "b": 664.56 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p160.4", "order": 4, "type": "list", "bbox": { "l": 108.05, "t": 654.529, "r": 495.129, "b": 580.318 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p160.4.1", "order": 5, "type": "list_item", "bbox": { "l": 108.05, "t": 654.529, "r": 440.723, "b": 641.098 }, "text": "Run a report of fixed assets by asset type from the fixed assets system.", "reading_order": 0 }, { "id": "p160.4.2", "order": 6, "type": "list_item", "bbox": { "l": 108.05, "t": 639.279, "r": 495.129, "b": 625.848 }, "text": "Run a trial balance report of fixed 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132.19799999999998 }, "text": "Compare recalculated revenues with recorded revenues, identify and correct differences", "marker": "•", "reading_order": 5 }, { "id": "p163.19.7", "order": 33, "type": "list_item", "bbox": { "l": 108.05, "t": 130.35900000000004, "r": 273.526, "b": 116.928 }, "text": "Document and save reconciliation.", "reading_order": 6 } ], "reading_order": 18 }, { "id": "p163.20", "order": 34, "type": "footer", "bbox": { "l": 495.6, "t": 61.68, "r": 541.44, "b": 49.44 }, "text": "Page 163", "attrs": { "block_label": "number" }, "reading_order": 19 } ] }, { "document_id": 16417, "page": 164, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 28, "counts_by_type": { "footer": 1, "form_field": 1, "heading": 7, "list": 4, "list_item": 11, "text": 4 }, "build_ms": 3, "items": [ { "id": "p164.1", "order": 1, "type": "heading", "bbox": { "l": 69.6, "t": 755.28, "r": 282, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p164.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 714.72, "r": 203.52, "b": 702 }, "text": "Reconciliation Approvals", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p164.3", "order": 3, "type": "text", "bbox": { "l": 68.88, "t": 693.84, "r": 534, "b": 628.56 }, "text": "Accountants should reconcile each major grouping of balance sheet accounts' monthly.\nReconciliations should include sufficient documentation that can be independently reviewed and fully supported by the attached documents without additional explanations. Documentary evidence of the review and approval of reconciliations is a critical internal control that is assessed in the annual financial statement audit process.", "reading_order": 2 }, { "id": "p164.4", "order": 4, "type": "heading", "bbox": { "l": 70.08, "t": 618.48, "r": 194.4, "b": 605.28 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p164.5", "order": 5, "type": "list_item", "bbox": { "l": 86.88, "t": 596.725, "r": 158.16, "b": 583.2 }, "text": "Controller", "marker": "•", "reading_order": 4 }, { "id": "p164.6", "order": 6, "type": "heading", "bbox": { "l": 69.84, "t": 572.16, "r": 240.72, "b": 560.4 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p164.7", "order": 7, "type": "list", "bbox": { "l": 108.05, "t": 550.249, "r": 411.433, "b": 521.568 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p164.7.1", "order": 8, "type": "list_item", "bbox": { "l": 108.05, "t": 550.249, "r": 141.963, "b": 536.818 }, "text": "Banner", "reading_order": 0 }, { "id": "p164.7.2", "order": 9, "type": "list_item", "bbox": { "l": 108.05, "t": 534.999, "r": 411.433, "b": 521.568 }, "text": "Supporting account statements and/or subsidiary ledger reports", "marker": "•", "reading_order": 1 } ], "reading_order": 6 }, { "id": "p164.8", "order": 10, "type": "heading", "bbox": { "l": 69.6, "t": 511.92, "r": 185.04, "b": 498.48 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p164.9", "order": 11, "type": "list_item", "bbox": { "l": 86.4, "t": 489.955, "r": 530.64, "b": 461.28 }, "text": "Monthly, as reconciliations are completed, before 20^{th} of the month following month-end, before month-end system close", "reading_order": 8 }, { "id": "p164.10", "order": 12, "type": "heading", "bbox": { "l": 69.6, "t": 451.44, "r": 105.84, "b": 438.96 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p164.11", "order": 13, "type": "list", "bbox": { "l": 108.05, "t": 428.959, "r": 538.821, "b": 385.278 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p164.11.1", "order": 14, "type": "list_item", "bbox": { "l": 108.05, "t": 428.959, "r": 413.948, "b": 415.528 }, "text": "Run a trial balance after all month-end entries have been posted.", "reading_order": 0 }, { "id": "p164.11.2", "order": 15, "type": "list_item", "bbox": { "l": 108.05, "t": 413.959, "r": 538.821, "b": 400.528 }, "text": "Ensure the preparer has appropriately signed and dated the reconciliation before reviewing.", "marker": "•", "reading_order": 1 }, { "id": "p164.11.3", "order": 16, "type": "list_item", "bbox": { "l": 108.05, "t": 398.709, "r": 518.616, "b": 385.278 }, "text": "Verify the balances in the reconciliation to the trial balance and supporting statements.", "marker": "-", "reading_order": 2 } ], "reading_order": 10 }, { "id": "p164.12", "order": 17, "type": "list", "bbox": { "l": 86.16, "t": 384.185, "r": 529.68, "b": 341.04 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p164.12.1", "order": 18, "type": "list_item", "bbox": { "l": 86.16, "t": 384.185, "r": 529.68, "b": 355.92 }, "text": "Review all the attached documents to ensure there is sufficient evidence to support each reconciling item, including:", "marker": "-", "reading_order": 0 }, { "id": "p164.12.2", "order": 19, "type": "list_item", "bbox": { "l": 123.6, "t": 353.04, "r": 504.72, "b": 341.04 }, "text": "Transaction date, document number, description, and amount of each item.", "marker": "○", "children": [ { "id": "p164.12.2.1", "order": 20, "type": "form_field", "bbox": { "l": 123.6, "t": 353.04, "r": 135.6, "b": 341.04 }, "text": "", "attrs": { "field_kind": "radio", "label": "Transaction date, document number, description, and amount of each item.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p164.12.2", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 1 } ], "reading_order": 11 }, { "id": "p164.13", "order": 21, "type": "text", "bbox": { "l": 123.36, "t": 338.16, "r": 533.76, "b": 298.08 }, "text": "Notation of the specific actions taken or to be taken to correct the items, including the transaction date, document number, description, amount, and responsible position.", "reading_order": 12 }, { "id": "p164.14", "order": 22, "type": "list", "bbox": { "l": 86.64, "t": 296.405, "r": 534, "b": 238.08 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p164.14.1", "order": 23, "type": "list_item", "bbox": { "l": 86.64, "t": 296.405, "r": 533.76, "b": 268.08 }, "text": "Return the reconciliation to the responsible position if the documentation is insufficient to answer all the reviewer's questions.", "reading_order": 0 }, { "id": "p164.14.2", "order": 24, "type": "list_item", "bbox": { "l": 86.64, "t": 266.635, "r": 534, "b": 238.08 }, "text": "Sign and date the reconciliation if the documentation is complete and the system balance has been appropriately supported.", "marker": "-", "reading_order": 1 } ], "reading_order": 13 }, { "id": "p164.15", "order": 25, "type": "heading", "bbox": { "l": 69.84, "t": 227.76, "r": 333.12, "b": 214.8 }, "text": "Year-end Balance Roll Forward and Accrual Period", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 14 }, { "id": "p164.16", "order": 26, "type": "text", "bbox": { "l": 68.88, "t": 212.16, "r": 537.12, "b": 156.24 }, "text": "Once the final fiscal period of the year has been closed, the system rolls balance sheet balances forward to the new fiscal year and opens the accrual period 14. Activity posted to period 14 is processed concurrently in both the prior and new fiscal year to keep the rolled forward balances in sync.", "reading_order": 15 }, { "id": "p164.17", "order": 27, "type": "text", "bbox": { "l": 68.64, "t": 145.92, "r": 537.6, "b": 75.12 }, "text": "Items that are typically entered into the accrual period include year-end adjustments such as accrued payroll and leave, pension and OPEB liabilities, discounts on receivables and other year-end adjustments. Typically, period 14 will be kept open until the audit has been completed so audit adjustments can be posted to the correct fiscal year and audited financial statements will be tied to the ledger balances.", "reading_order": 16 }, { "id": "p164.18", "order": 28, "type": "footer", "bbox": { "l": 495.84, "t": 61.68, "r": 540.96, "b": 49.44 }, "text": "Page 164", "attrs": { "block_label": "number" }, "reading_order": 17 } ] }, { "document_id": 16417, "page": 165, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 33, "counts_by_type": { "footer": 1, "form_field": 4, "header": 1, "heading": 8, "list": 1, "list_item": 17, "text": 1 }, "build_ms": 2, "items": [ { "id": "p165.1", "order": 1, "type": "header", "bbox": { "l": 69.6, "t": 754.8, "r": 282, "b": 728.88 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p165.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 692.16, "r": 194.88, "b": 679.2 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p165.3", "order": 3, "type": "list_item", "bbox": { "l": 86.88, "t": 670.505, "r": 158.4, "b": 656.16 }, "text": "Controller", "reading_order": 2 }, { "id": "p165.4", "order": 4, "type": "heading", "bbox": { "l": 69.36, "t": 646.8, "r": 240.72, "b": 633.12 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p165.5", "order": 5, "type": "list_item", "bbox": { "l": 86.88, "t": 624.755, "r": 144.48, "b": 610.8 }, "text": "Banner", "reading_order": 4 }, { "id": "p165.6", "order": 6, "type": "heading", "bbox": { "l": 69.36, "t": 600.96, "r": 185.04, "b": 587.28 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p165.7", "order": 7, "type": "list_item", "bbox": { "l": 86.64, "t": 578.975, "r": 376.56, "b": 564.72 }, "text": "Annually after period 12 month-end has been completed", "marker": "•", "reading_order": 6 }, { "id": "p165.8", "order": 8, "type": "heading", "bbox": { "l": 69.84, "t": 554.88, "r": 105.84, "b": 542.16 }, "text": "Steps:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p165.9", "order": 9, "type": "list_item", "bbox": { "l": 87.12, "t": 533.225, "r": 263.76, "b": 519.36 }, "text": "Entries to post to accrual period:", "marker": "•", "reading_order": 8 }, { "id": "p165.10", "order": 10, "type": "list", "bbox": { "l": 123.84, "t": 517.2, "r": 444, "b": 373.92 }, "text": "", "attrs": { "item_count": 10 }, "children": [ { "id": "p165.10.1", "order": 11, "type": "list_item", "bbox": { "l": 124.32, "t": 517.2, "r": 262.56, "b": 504.96 }, "text": "Changes in 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"p165.10.10.1", "order": 24, "type": "form_field", "bbox": { "l": 124.08, "t": 386.64, "r": 136.08, "b": 374.64 }, "text": "", "attrs": { "field_kind": "radio", "label": "Fixed assets adjustments", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p165.10.10", "text_offset": 0, "text_span": 0 }, "reading_order": 0 } ], "reading_order": 9 } ], "reading_order": 9 }, { "id": "p165.11", "order": 25, "type": "heading", "bbox": { "l": 70.08, "t": 364.32, "r": 186.96, "b": 351.6 }, "text": "Fiscal Year-end Close", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p165.12", "order": 26, "type": "text", "bbox": { "l": 69.6, "t": 348.48, "r": 536.88, "b": 321.36 }, "text": "Once the audit has been issued and all audit adjustments have been posted, the fiscal year can be closed in the system.", "reading_order": 11 }, { "id": "p165.13", "order": 27, "type": "heading", "bbox": { "l": 70.08, "t": 311.28, "r": 194.4, "b": 298.56 }, "text": "Responsible position(s):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 12 }, { "id": "p165.14", "order": 28, "type": "list_item", "bbox": { "l": 87.12, "t": 289.885, "r": 158.64, "b": 276.24 }, "text": "Controller", "reading_order": 13 }, { "id": "p165.15", "order": 29, "type": "heading", "bbox": { "l": 69.84, "t": 265.68, "r": 240.72, "b": 252.96 }, "text": "Required documents and access:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 14 }, { "id": "p165.16", "order": 30, "type": "list_item", "bbox": { "l": 86.64, "t": 244.135, "r": 409.92, "b": 230.16 }, "text": "Banner - refer to Ellucian for step-by-step system requirements", "reading_order": 15 }, { "id": "p165.17", "order": 31, "type": "heading", "bbox": { "l": 69.84, "t": 219.84, "r": 184.8, "b": 207.12 }, "text": "Frequency and timing:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 16 }, { "id": "p165.18", "order": 32, "type": "list_item", "bbox": { "l": 86.88, "t": 198.35500000000002, "r": 298.8, "b": 184.08 }, "text": "Annually after the audit has been issued", "marker": "•", "reading_order": 17 }, { "id": "p165.19", "order": 33, "type": "footer", "bbox": { "l": 495.6, "t": 61.68, "r": 541.44, "b": 49.2 }, "text": "Page 165", "attrs": { "block_label": "number" }, "reading_order": 18 } ] }, { "document_id": 16417, "page": 166, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 24, "counts_by_type": { "footer": 1, "header": 1, "heading": 7, "list": 1, "list_item": 9, "text": 5 }, "build_ms": 2, "items": [ { "id": "p166.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 754.8, "r": 281.76, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, 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"order": 3, "type": "text", "bbox": { "l": 68.4, "t": 693.6, "r": 522.24, "b": 666 }, "text": "It is fiscally prudent to have an active risk management program that includes a comprehensive insurance package. This will ensure the viability and continued operations of KSU.", "reading_order": 2 }, { "id": "p178.4", "order": 4, "type": "heading", "bbox": { "l": 70.08, "t": 656.4, "r": 108.24, "b": 642 }, "text": "Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p178.5", "order": 5, "type": "text", "bbox": { "l": 68.88, "t": 633.6, "r": 534.48, "b": 590.64 }, "text": "KSU maintains adequate insurance against general liability, as well as coverage for property and casualty. The Finance Committee evaluates risk exposure and coverage annually as part of its risk management oversight responsibilities.", "reading_order": 4 }, { "id": "p178.6", "order": 6, "type": "heading", "bbox": { "l": 70.32, "t": 581.04, "r": 132.24, "b": 567.6 }, "text": "Procedure", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p178.7", "order": 7, "type": "text", "bbox": { "l": 69.12, "t": 558.96, "r": 531.36, "b": 530.4 }, "text": "As a guideline, KSU will consider the following types and levels of insurance as a minimum, either for themselves and/or their subgrantees or subcontractors in their risk management program:", "reading_order": 6 }, { "id": "p178.8", "order": 8, "type": "list", "bbox": { "l": 69.6, "t": 522.7049999999999, "r": 205.68, "b": 462.96 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p178.8.1", "order": 9, "type": "list_item", "bbox": { "l": 69.6, "t": 522.7049999999999, "r": 204.24, "b": 508.56 }, "text": "Comprehensive liability", "marker": "•", "reading_order": 0 }, { "id": "p178.8.2", "order": 10, "type": "list_item", "bbox": { "l": 69.84, "t": 507.455, "r": 195.12, "b": 493.92 }, "text": "Directors and officers", "marker": "•", "reading_order": 1 }, { "id": "p178.8.3", "order": 11, "type": "list_item", "bbox": { "l": 69.84, "t": 492.205, "r": 205.68, "b": 478.08 }, "text": "Worker's compensation", "reading_order": 2 }, { "id": "p178.8.4", "order": 12, "type": "list_item", "bbox": { "l": 69.84, "t": 476.955, "r": 188.16, "b": 462.96 }, "text": "Professional liability", "reading_order": 3 } ], "reading_order": 7 }, { "id": "p178.9", "order": 13, "type": "footer", "bbox": { "l": 495.6, "t": 61.68, "r": 541.44, "b": 48.96 }, "text": "Page 178", "attrs": { "block_label": "number" }, "reading_order": 8 } ] }, { "document_id": 16417, "page": 179, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 33, "counts_by_type": { "footer": 1, "header": 1, "heading": 2, "list": 1, "list_item": 3, "table": 1, "table_cell": 21, "text": 3 }, "build_ms": 5, "items": [ { "id": "p179.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 755.04, "r": 281.76, "b": 729.12 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p179.2", "order": 2, "type": "heading", "bbox": { "l": 70.32, "t": 712.8, "r": 224.88, "b": 698.4 }, "text": "Document Retention", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p179.3", "order": 3, "type": "text", "bbox": { "l": 68.64, "t": 693.12, "r": 540.48, "b": 622.56 }, "text": "Certain federal laws prohibit the destruction of certain documents. Not-for-profit organizations should have a written, mandatory document retention and periodic destruction policy. Policies such as this will eliminate accidental or innocent destruction. In addition, it is important for administrative personnel to know the length of time records should be retained and follow protocol for the timely and appropriate destruction of records after the retention period has passed.", "reading_order": 2 }, { "id": "p179.4", "order": 4, "type": "heading", "bbox": { "l": 70.08, "t": 612.96, "r": 108, "b": 599.04 }, "text": "Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p179.5", "order": 5, "type": "text", "bbox": { "l": 69.12, "t": 596.16, "r": 541.2, "b": 524.64 }, "text": "Kentucky State University follows the State University Model Records Retention Schedule. All university employees are responsible for maintaining records according to this policy, whether those records are stored electronically or in paper form. Information must be accessible to the appropriate parties until all legal, fiscal, and administrative retention periods are met, regardless of the records storage medium.", "reading_order": 4 }, { "id": "p179.6", "order": 6, "type": "list", "bbox": { "l": 86.64, "t": 516.2049999999999, "r": 540.72, "b": 412.8 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p179.6.1", "order": 7, "type": "list_item", "bbox": { "l": 86.64, "t": 516.2049999999999, "r": 515.52, "b": 487.68 }, "text": "Paper or electronic documents indicated under the terms for retention in the following section will be transferred and maintained by the responsible office.", "marker": "-", "reading_order": 0 }, { "id": "p179.6.2", "order": 8, "type": "list_item", "bbox": { "l": 86.64, "t": 486.705, "r": 540.72, "b": 443.28 }, "text": "No paper or electronic documents will be destroyed or deleted if pertinent to any ongoing or anticipated government investigation or proceeding or private litigation (check with counsel for any current or foreseen litigation if employees have not been notified); and", "reading_order": 1 }, { "id": "p179.6.3", "order": 9, "type": "list_item", "bbox": { "l": 86.64, "t": 442.435, "r": 533.52, "b": 412.8 }, "text": "No paper or electronic documents will be destroyed or deleted as required to comply with government auditing standards (Single Audit Act).", "reading_order": 2 } ], "reading_order": 5 }, { "id": "p179.7", "order": 10, "type": "text", "bbox": { "l": 69.84, "t": 403.92, "r": 529.2, "b": 362.16 }, "text": "The following table summarizes the retention requirements for fiscal records. The complete retention schedule for other university records is included in the State Agency Records Retention Schedule.", "reading_order": 6 }, { "id": "p179.8", "order": 11, "type": "table", "bbox": { "l": 71.52, "t": 354.24, "r": 545.04, "b": 104.64 }, "text": "", "attrs": { "block_label": "table", "n_rows": 7, "n_cols": 3, "integrity": { "cells_checked": 20, "cells_flagged": 0 } }, "children": [ { "id": "p179.8.1", "order": 12, "type": "table_cell", "bbox": { "l": 79.025, "t": 348.929, "r": 242.644, "b": 292.498 }, "text": "Type of Document\nAccounts payable ledgers invoices\nAudit reports", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" }, "reading_order": 0 }, { "id": "p179.8.2", "order": 13, "type": "table_cell", "bbox": { "l": 311.38, "t": 348.929, "r": 416.182, "b": 292.498 }, "text": "Retention\n3 years or after audit\nPermanent - 1 copy to University Archives", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" }, "reading_order": 1 }, { "id": "p179.8.3", "order": 14, "type": "table_cell", "bbox": { "l": 428.43, "t": 348.929, "r": 523.701, "b": 292.498 }, "text": "Responsible Office\nController's Office\nController's Office", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" }, "reading_order": 2 }, { "id": "p179.8.4", "order": 15, "type": "table_cell", "bbox": { "l": 79.025, "t": 270.659, "r": 162.526, "b": 257.22799999999995 }, "text": "Audit workpapers", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p179.8.5", "order": 16, "type": "table_cell", "bbox": { "l": 311.38, "t": 270.659, "r": 345.194, "b": 257.22799999999995 }, "text": "5 years", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p179.8.6", "order": 17, "type": "table_cell", "bbox": { "l": 428.43, "t": 270.659, "r": 515.935, "b": 257.22799999999995 }, "text": "Controller's Office", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p179.8.7", "order": 18, "type": "table_cell", "bbox": { "l": 79.025, "t": 248.909, "r": 175.792, "b": 235.47799999999995 }, "text": "Bank reconciliations", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p179.8.8", "order": 19, "type": "table_cell", "bbox": { "l": 311.38, "t": 227.409, "r": 408.081, "b": 213.97799999999995 }, "text": "3 years or after audit", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p179.8.9", "order": 20, "type": "table_cell", "bbox": { "l": 428.43, "t": 227.409, "r": 515.935, "b": 213.97799999999995 }, "text": "Controller's Office", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p179.8.10", "order": 21, "type": "table_cell", "bbox": { "l": 79.025, "t": 227.409, "r": 159.336, "b": 213.97799999999995 }, "text": "Bank statements", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p179.8.11", "order": 22, "type": "table_cell", "bbox": { "l": 311.38, "t": 248.909, "r": 408.131, "b": 235.47799999999995 }, "text": "3 years or after audit", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p179.8.12", "order": 23, "type": "table_cell", "bbox": { "l": 428.43, "t": 248.909, "r": 515.935, "b": 235.47799999999995 }, "text": "Controller's Office", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 }, { "id": "p179.8.13", "order": 24, "type": "table_cell", "bbox": { "l": 79.025, "t": 205.62900000000002, "r": 179.257, "b": 192.19799999999998 }, "text": "Bond documentation", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p179.8.14", "order": 25, "type": "table_cell", "bbox": { "l": 311.38, "t": 205.62900000000002, "r": 411.502, "b": 178.94799999999998 }, "text": "3 years after maturity and audit - 1 copy to University Archives", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p179.8.15", "order": 26, "type": "table_cell", "bbox": { "l": 387.2, "t": 187.84, "r": 545.04, "b": 160.1067 }, "text": "", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 14 }, { "id": "p179.8.16", "order": 27, "type": "table_cell", "bbox": { "l": 79.025, "t": 157.12900000000002, "r": 112.795, "b": 143.69799999999998 }, "text": "Budget", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 15 }, { "id": "p179.8.17", "order": 28, "type": "table_cell", "bbox": { "l": 311.38, "t": 157.12900000000002, "r": 397.682, "b": 143.69799999999998 }, "text": "2 years - 1 copy to University Archives", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 16 }, { "id": "p179.8.18", "order": 29, "type": "table_cell", "bbox": { "l": 428.43, "t": 157.12900000000002, "r": 493.198, "b": 143.69799999999998 }, "text": "Budget Office", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 17 }, { "id": "p179.8.19", "order": 30, "type": "table_cell", "bbox": { "l": 79.025, "t": 122.09900000000005, "r": 171.029, "b": 108.668 }, "text": "Budget workpapers", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 18 }, { "id": "p179.8.20", "order": 31, "type": "table_cell", "bbox": { "l": 311.38, "t": 122.09900000000005, "r": 345.194, "b": 108.668 }, "text": "5 years", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 19 }, { "id": "p179.8.21", "order": 32, "type": "table_cell", "bbox": { "l": 428.43, "t": 122.09900000000005, "r": 493.198, "b": 108.668 }, "text": "Budget Office", "attrs": { "row": 6, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 20 } ], "reading_order": 7 }, { "id": "p179.9", "order": 33, "type": "footer", "bbox": { "l": 495.84, "t": 61.68, "r": 541.2, "b": 49.2 }, "text": "Page 179", "attrs": { "block_label": "number" }, "reading_order": 8 } ] }, { "document_id": 16417, "page": 180, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 16528, "item_count": 33, "counts_by_type": { "footer": 1, "header": 1, "table": 1, "table_cell": 30 }, "build_ms": 4, "items": [ { "id": "p180.1", "order": 1, "type": "header", "bbox": { "l": 69.84, "t": 755.04, "r": 282.24, "b": 729.36 }, "text": "Kentucky State University\nBusiness Policies and Procedures Manual", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p180.2", "order": 2, "type": "table", "bbox": { "l": 70.56, "t": 715.44, "r": 546.72, "b": 84.72 }, "text": "", "attrs": { "block_label": "table", "n_rows": 10, "n_cols": 3, "integrity": { "cells_checked": 28, "cells_flagged": 0 } }, "children": [ { "id": "p180.2.1", "order": 3, "type": "table_cell", "bbox": { "l": 79.025, "t": 711.299, "r": 270.04, "b": 662.598 }, "text": "Type of Document\nCapital construction disbursements and receipts", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" }, "reading_order": 0 }, { "id": "p180.2.2", "order": 4, "type": "table_cell", "bbox": { "l": 311.38, "t": 711.299, "r": 363.663, "b": 676.1179999999999 }, "text": "Retention\nPermanent", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 1 }, { "id": "p180.2.3", "order": 5, "type": "table_cell", "bbox": { "l": 428.43, "t": 711.299, "r": 543.644, "b": 676.1179999999999 }, "text": "Responsible Office\nFixed Assets Accounting", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true, "column_header": true, "header_source": "pdf" }, "reading_order": 2 }, { "id": "p180.2.4", "order": 6, "type": "table_cell", "bbox": { "l": 79.025, "t": 654.529, "r": 269.743, "b": 641.098 }, "text": "Contracts, leases, and legal agreements", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p180.2.5", "order": 7, "type": "table_cell", "bbox": { "l": 311.38, "t": 654.529, "r": 411.887, "b": 600.848 }, "text": "3 years after expiration, termination, or terms met", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p180.2.6", "order": 8, "type": "table_cell", "bbox": { "l": 428.43, "t": 654.529, "r": 508.235, "b": 641.098 }, "text": "General Counsel", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p180.2.7", "order": 9, "type": "table_cell", "bbox": { "l": 79.025, "t": 592.499, "r": 299.047, "b": 535.568 }, "text": "Correspondence (general)\nCorrespondence (legal and important matters)\nDeeds, mortgages, and bills of sale", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 6 }, { "id": "p180.2.8", "order": 10, "type": "table_cell", "bbox": { "l": 311.38, "t": 592.499, "r": 371.572, "b": 535.568 }, "text": "2 years\nPermanently\nPermanently", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 7 }, { "id": "p180.2.9", "order": 11, "type": "table_cell", "bbox": { "l": 388, "t": 629.4327, "r": 546.72, "b": 600.7636 }, "text": "", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p180.2.10", "order": 12, "type": "table_cell", "bbox": { "l": 79.025, "t": 527.479, "r": 263.913, "b": 435.528 }, "text": "Depreciation schedules\nDuplicate deposit slips\nEmployment applications\nExpense analyses/expense distribution schedules", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 9 }, { "id": "p180.2.11", "order": 13, "type": "table_cell", "bbox": { "l": 311.38, "t": 527.479, "r": 371.572, "b": 449.048 }, "text": "Permanently\n2 years\n3 years\n7 years", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 10 }, { "id": "p180.2.12", "order": 14, "type": "table_cell", "bbox": { "l": 428.43, "t": 527.479, "r": 543.644, "b": 492.298 }, "text": "Fixed Assets Accounting\nBursar's Office", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 11 }, { "id": "p180.2.13", "order": 15, "type": "table_cell", "bbox": { "l": 79.025, "t": 427.209, "r": 299.975, "b": 378.778 }, "text": "General financial records\nInsurance records, current accident reports, claims, policies, and so on (active and expired)", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 12 }, { "id": "p180.2.14", "order": 16, "type": "table_cell", "bbox": { "l": 311.38, "t": 427.209, "r": 408.152, "b": 392.028 }, "text": "3 years or after audit\nPermanently", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 13 }, { "id": "p180.2.15", "order": 17, "type": "table_cell", "bbox": { "l": 428.43, "t": 427.209, "r": 515.935, "b": 413.778 }, "text": "Controller's Office", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 14 }, { "id": "p180.2.16", "order": 18, "type": "table_cell", "bbox": { "l": 79.025, "t": 370.459, "r": 178.751, "b": 357.028 }, "text": "Internal audit reports", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 15 }, { "id": "p180.2.17", "order": 19, "type": "table_cell", "bbox": { "l": 311.38, "t": 370.459, "r": 345.194, "b": 357.028 }, "text": "3 years", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 16 }, { "id": "p180.2.18", "order": 20, "type": "table_cell", "bbox": { "l": 388, "t": 371.4109, "r": 546.72, "b": 342.7418 }, "text": "", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 17 }, { "id": "p180.2.19", "order": 21, "type": "table_cell", "bbox": { "l": 79.025, "t": 348.679, "r": 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