{
    "document_id": 16417,
    "page": 11,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 16528,
    "item_count": 54,
    "counts_by_type": {
        "footer": 1,
        "header": 1,
        "table": 1,
        "table_cell": 51
    },
    "build_ms": 8,
    "items": [
        {
            "id": "p11.1",
            "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
        },
        {
            "id": "p11.2",
            "order": 2,
            "type": "table",
            "bbox": {
                "l": 71.04,
                "t": 716.4,
                "r": 540.72,
                "b": 76.8
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 11,
                "n_cols": 5,
                "integrity": {
                    "cells_checked": 41,
                    "cells_flagged": 2,
                    "flags": [
                        {
                            "row": 2,
                            "col": 1,
                            "coverage": 0.33,
                            "text": "Controller recommends and maintains,\\nCFO approves"
                        },
                        {
                            "row": 4,
                            "col": 2,
                            "coverage": 0.17,
                            "text": "Delegates to CFO/Controller, holds signature authority"
                        }
                    ]
                }
            },
            "children": [
                {
                    "id": "p11.2.1",
                    "order": 3,
                    "type": "table_cell",
                    "bbox": {
                        "l": 77.775,
                        "t": 688.299,
                        "r": 115.417,
                        "b": 674.8679999999999
                    },
                    "text": "Activity",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 2,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "pdf"
                    }
                },
                {
                    "id": "p11.2.2",
                    "order": 4,
                    "type": "table_cell",
                    "bbox": {
                        "l": 171.33,
                        "t": 715.049,
                        "r": 242.94,
                        "b": 701.6179999999999
                    },
                    "text": "Responsibility",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 4,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "pdf"
                    }
                },
                {
                    "id": "p11.2.3",
                    "order": 5,
                    "type": "table_cell",
                    "bbox": {
                        "l": 171.33,
                        "t": 701.049,
                        "r": 245.888,
                        "b": 674.3679999999999
                    },
                    "text": "Finance and Administration",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.4",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 280.13,
                        "t": 687.799,
                        "r": 328.486,
                        "b": 674.3679999999999
                    },
                    "text": "President",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.5",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 365.65,
                        "t": 701.049,
                        "r": 422.487,
                        "b": 674.3679999999999
                    },
                    "text": "Finance Committee",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.6",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 451.95,
                        "t": 687.799,
                        "r": 493.629,
                        "b": 660.848
                    },
                    "text": "Board of Regents",
                    "attrs": {
                        "row": 1,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.7",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 77.775,
                        "t": 660.279,
                        "r": 147.174,
                        "b": 620.098
                    },
                    "text": "General ledger and chart of accounts",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.8",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 164.976,
                        "t": 600.1091,
                        "r": 258.912,
                        "b": 541.9636
                    },
                    "text": "Controller recommends and maintains,\\nCFO approves",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p11.2.9",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 280.13,
                        "t": 565.249,
                        "r": 339.684,
                        "b": 551.818
                    },
                    "text": "Delegates to CFO",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.10",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 352.848,
                        "t": 600.1091,
                        "r": 446.784,
                        "b": 541.9636
                    },
                    "text": "-",
                    "attrs": {
                        "row": 2,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p11.2.11",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 451.95,
                        "t": 565.249,
                        "r": 533.922,
                        "b": 511.548
                    },
                    "text": "Delegates to President per Gold Book Article II, Sec. 2 (p)",
                    "attrs": {
                        "row": 2,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.12",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 77.775,
                        "t": 605.999,
                        "r": 156.304,
                        "b": 565.818
                    },
                    "text": "Annual budget, including capital budget",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.13",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 171.33,
                        "t": 605.999,
                        "r": 258.696,
                        "b": 565.818
                    },
                    "text": "Budget Director develops,\\nCFO recommends",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.14",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 280.13,
                        "t": 605.999,
                        "r": 346.746,
                        "b": 592.568
                    },
                    "text": "Recommends",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.15",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 365.65,
                        "t": 605.999,
                        "r": 432.266,
                        "b": 592.568
                    },
                    "text": "Recommends",
                    "attrs": {
                        "row": 3,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.16",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 451.95,
                        "t": 605.999,
                        "r": 533.922,
                        "b": 565.818
                    },
                    "text": "Approves per Gold Book Article II, Sec. 2 (h)",
                    "attrs": {
                        "row": 3,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.17",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 77.775,
                        "t": 565.249,
                        "r": 130.806,
                        "b": 525.068
                    },
                    "text": "Bank and investment accounts",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.18",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 171.33,
                        "t": 565.249,
                        "r": 266.746,
                        "b": 484.798
                    },
                    "text": "CFO/Controller opens accounts,\\nCFO holds signature, authority,\\nController assigns access",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.19",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 258.912,
                        "t": 483.8182,
                        "r": 352.848,
                        "b": 425.6727
                    },
                    "text": "Delegates to CFO/Controller, holds signature authority",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p11.2.20",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 352.848,
                        "t": 483.8182,
                        "r": 446.784,
                        "b": 425.6727
                    },
                    "text": "-",
                    "attrs": {
                        "row": 4,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p11.2.21",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 451.95,
                        "t": 362.929,
                        "r": 533.922,
                        "b": 309.248
                    },
                    "text": "Delegates to President per Gold Book Article II, Sec. 2 (p)",
                    "attrs": {
                        "row": 4,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.22",
                    "order": 24,
                    "type": "table_cell",
                    "bbox": {
                        "l": 77.775,
                        "t": 484.229,
                        "r": 150.969,
                        "b": 444.048
                    },
                    "text": "Capital asset acquisition and disposal",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.23",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 171.33,
                        "t": 484.229,
                        "r": 264.66,
                        "b": 363.278
                    },
                    "text": "Purchasing sources and disposes,\\nFacilities manages construction,\\nAccounting capitalizes, tags, inventories,\\ndisposes, reconciles",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.24",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 280.13,
                        "t": 484.229,
                        "r": 342.291,
                        "b": 430.528
                    },
                    "text": "Approves under discretionary authority",
                    "attrs": {
                        "row": 5,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.25",
                    "order": 27,
                    "type": "table_cell",
                    "bbox": {
                        "l": 352.848,
                        "t": 425.6727,
                        "r": 446.784,
                        "b": 367.5273
                    },
                    "text": "-",
                    "attrs": {
                        "row": 5,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p11.2.26",
                    "order": 28,
                    "type": "table_cell",
                    "bbox": {
                        "l": 451.95,
                        "t": 484.229,
                        "r": 531.988,
                        "b": 403.778
                    },
                    "text": "Delegates discretionary authority to President as part of approved capital budget",
                    "attrs": {
                        "row": 5,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.27",
                    "order": 29,
                    "type": "table_cell",
                    "bbox": {
                        "l": 77.775,
                        "t": 362.929,
                        "r": 148.879,
                        "b": 335.998
                    },
                    "text": "Sign contracts, grants, leases",
                    "attrs": {
                        "row": 6,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.28",
                    "order": 30,
                    "type": "table_cell",
                    "bbox": {
                        "l": 171.33,
                        "t": 362.929,
                        "r": 257.317,
                        "b": 282.248
                    },
                    "text": "Purchasing,\\nAccounting, Grant Accounting,\\nCompliance Officers monitor compliance",
                    "attrs": {
                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.29",
                    "order": 31,
                    "type": "table_cell",
                    "bbox": {
                        "l": 280.13,
                        "t": 362.929,
                        "r": 325.395,
                        "b": 295.748
                    },
                    "text": "General counsel reviews,\\nPresident approves",
                    "attrs": {
                        "row": 6,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.30",
                    "order": 32,
                    "type": "table_cell",
                    "bbox": {
                        "l": 352.848,
                        "t": 367.5273,
                        "r": 446.784,
                        "b": 309.3818
                    },
                    "text": "-",
                    "attrs": {
                        "row": 6,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p11.2.31",
                    "order": 33,
                    "type": "table_cell",
                    "bbox": {
                        "l": 451.95,
                        "t": 254.409,
                        "r": 533.922,
                        "b": 200.72799999999995
                    },
                    "text": "Delegates to President per Gold Book Article II, Sec. 2 (p)",
                    "attrs": {
                        "row": 6,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.32",
                    "order": 34,
                    "type": "table_cell",
                    "bbox": {
                        "l": 77.775,
                        "t": 281.659,
                        "r": 159.065,
                        "b": 254.97799999999995
                    },
                    "text": "Invoice for grants and contracts",
                    "attrs": {
                        "row": 7,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.33",
                    "order": 35,
                    "type": "table_cell",
                    "bbox": {
                        "l": 171.33,
                        "t": 281.659,
                        "r": 254.12,
                        "b": 268.22799999999995
                    },
                    "text": "Grant Accounting",
                    "attrs": {
                        "row": 7,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.34",
                    "order": 36,
                    "type": "table_cell",
                    "bbox": {
                        "l": 258.912,
                        "t": 309.3818,
                        "r": 352.848,
                        "b": 251.2364
                    },
                    "text": "-",
                    "attrs": {
                        "row": 7,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p11.2.35",
                    "order": 37,
                    "type": "table_cell",
                    "bbox": {
                        "l": 352.848,
                        "t": 309.3818,
                        "r": 446.784,
                        "b": 251.2364
                    },
                    "text": "-",
                    "attrs": {
                        "row": 7,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p11.2.36",
                    "order": 38,
                    "type": "table_cell",
                    "bbox": {
                        "l": 446.784,
                        "t": 309.3818,
                        "r": 540.72,
                        "b": 251.2364
                    },
                    "text": "-",
                    "attrs": {
                        "row": 7,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p11.2.37",
                    "order": 39,
                    "type": "table_cell",
                    "bbox": {
                        "l": 77.775,
                        "t": 254.409,
                        "r": 143.566,
                        "b": 240.97799999999995
                    },
                    "text": "Cash receipts",
                    "attrs": {
                        "row": 8,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.38",
                    "order": 40,
                    "type": "table_cell",
                    "bbox": {
                        "l": 171.33,
                        "t": 254.409,
                        "r": 257.187,
                        "b": 214.22799999999995
                    },
                    "text": "Bursar processes,\\nAccounting reconciles",
                    "attrs": {
                        "row": 8,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.39",
                    "order": 41,
                    "type": "table_cell",
                    "bbox": {
                        "l": 280.13,
                        "t": 254.409,
                        "r": 339.684,
                        "b": 227.47799999999995
                    },
                    "text": "Delegates to CFO",
                    "attrs": {
                        "row": 8,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.40",
                    "order": 42,
                    "type": "table_cell",
                    "bbox": {
                        "l": 352.848,
                        "t": 251.2364,
                        "r": 446.784,
                        "b": 193.0909
                    },
                    "text": "-",
                    "attrs": {
                        "row": 8,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p11.2.41",
                    "order": 43,
                    "type": "table_cell",
                    "bbox": {
                        "l": 451.95,
                        "t": 132.60900000000004,
                        "r": 533.922,
                        "b": 78.673
                    },
                    "text": "Delegates to President per Gold Book Article II, Sec. 2 (p)",
                    "attrs": {
                        "row": 8,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.42",
                    "order": 44,
                    "type": "table_cell",
                    "bbox": {
                        "l": 77.775,
                        "t": 200.12900000000002,
                        "r": 130.806,
                        "b": 186.69799999999998
                    },
                    "text": "Purchasing",
                    "attrs": {
                        "row": 9,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.43",
                    "order": 45,
                    "type": "table_cell",
                    "bbox": {
                        "l": 171.33,
                        "t": 200.12900000000002,
                        "r": 257.391,
                        "b": 132.94799999999998
                    },
                    "text": "Purchasing,\\nAccounting, Grant Accounting or Compliance Officers approve",
                    "attrs": {
                        "row": 9,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.44",
                    "order": 46,
                    "type": "table_cell",
                    "bbox": {
                        "l": 280.13,
                        "t": 200.12900000000002,
                        "r": 339.684,
                        "b": 173.19799999999998
                    },
                    "text": "Delegates to CFO",
                    "attrs": {
                        "row": 9,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.45",
                    "order": 47,
                    "type": "table_cell",
                    "bbox": {
                        "l": 352.848,
                        "t": 193.0909,
                        "r": 446.784,
                        "b": 134.9455
                    },
                    "text": "-",
                    "attrs": {
                        "row": 9,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p11.2.46",
                    "order": 48,
                    "type": "table_cell",
                    "bbox": {
                        "l": 451.95,
                        "t": 200.12900000000002,
                        "r": 530.606,
                        "b": 146.44799999999998
                    },
                    "text": "Approve over >$100K per Gold Book Article II, Sec. 2 (q)",
                    "attrs": {
                        "row": 9,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.47",
                    "order": 49,
                    "type": "table_cell",
                    "bbox": {
                        "l": 77.775,
                        "t": 132.60900000000004,
                        "r": 149.297,
                        "b": 105.678
                    },
                    "text": "Cash disbursements",
                    "attrs": {
                        "row": 10,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.48",
                    "order": 50,
                    "type": "table_cell",
                    "bbox": {
                        "l": 171.33,
                        "t": 132.60900000000004,
                        "r": 256.374,
                        "b": 105.678
                    },
                    "text": "Accounts Payable processes",
                    "attrs": {
                        "row": 10,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.49",
                    "order": 51,
                    "type": "table_cell",
                    "bbox": {
                        "l": 280.13,
                        "t": 132.60900000000004,
                        "r": 345.503,
                        "b": 92.173
                    },
                    "text": "President and CFO sign checks",
                    "attrs": {
                        "row": 10,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p11.2.50",
                    "order": 52,
                    "type": "table_cell",
                    "bbox": {
                        "l": 352.848,
                        "t": 134.9455,
                        "r": 446.784,
                        "b": 76.8
                    },
                    "text": "-",
                    "attrs": {
                        "row": 10,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p11.2.51",
                    "order": 53,
                    "type": "table_cell",
                    "bbox": {
                        "l": 451.95,
                        "t": 660.279,
                        "r": 533.922,
                        "b": 606.598
                    },
                    "text": "Delegates to President per Gold Book Article II, Sec. 2 (p)",
                    "attrs": {
                        "row": 10,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p11.3",
            "order": 54,
            "type": "footer",
            "bbox": {
                "l": 501.36,
                "t": 61.44,
                "r": 540,
                "b": 49.2
            },
            "text": "Page 11",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}