{
    "document_id": 16417,
    "page": 144,
    "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": 39,
    "counts_by_type": {
        "footer": 1,
        "form_field": 1,
        "header": 1,
        "heading": 18,
        "list": 3,
        "list_item": 11,
        "text": 4
    },
    "build_ms": 3,
    "items": [
        {
            "id": "p144.1",
            "order": 1,
            "type": "header",
            "bbox": {
                "l": 69.6,
                "t": 755.28,
                "r": 282,
                "b": 728.64
            },
            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p144.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 713.04,
                "r": 218.4,
                "b": 697.44
            },
            "text": "General accounting",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p144.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 68.64,
                "t": 693.6,
                "r": 361.2,
                "b": 680.16
            },
            "text": "Journal entries, reconciliations, month- and year-end closing"
        },
        {
            "id": "p144.4",
            "order": 4,
            "type": "heading",
            "bbox": {
                "l": 70.08,
                "t": 670.56,
                "r": 138.48,
                "b": 657.12
            },
            "text": "Procedures",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p144.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 69.12,
                "t": 647.76,
                "r": 313.92,
                "b": 634.32
            },
            "text": "Journal Voucher Approval Queue Maintenance"
        },
        {
            "id": "p144.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 632.16,
                "r": 529.68,
                "b": 590.4
            },
            "text": "For good internal controls, all transactions should be reviewed and approved by a responsible person other than the initiator. Approval queues should be set to require explicit approval from a supervisor or manager."
        },
        {
            "id": "p144.7",
            "order": 7,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 580.56,
                "r": 194.88,
                "b": 567.36
            },
            "text": "Responsible position(s):",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p144.8",
            "order": 8,
            "type": "list_item",
            "bbox": {
                "l": 86.64,
                "t": 558.975,
                "r": 184.08,
                "b": 544.8
            },
            "text": "CFO/Controller"
        },
        {
            "id": "p144.9",
            "order": 9,
            "type": "heading",
            "bbox": {
                "l": 69.36,
                "t": 535.2,
                "r": 240.96,
                "b": 522.24
            },
            "text": "Required documents and access:",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p144.10",
            "order": 10,
            "type": "list_item",
            "bbox": {
                "l": 86.4,
                "t": 513.2049999999999,
                "r": 144.96,
                "b": 499.2
            },
            "text": "Banner"
        },
        {
            "id": "p144.11",
            "order": 11,
            "type": "heading",
            "bbox": {
                "l": 69.12,
                "t": 489.36,
                "r": 185.04,
                "b": 476.16
            },
            "text": "Frequency and timing:",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p144.12",
            "order": 12,
            "type": "list",
            "bbox": {
                "l": 108.05,
                "t": 466.729,
                "r": 366.67,
                "b": 438.048
            },
            "text": "",
            "attrs": {
                "item_count": 2
            },
            "children": [
                {
                    "id": "p144.12.1",
                    "order": 13,
                    "type": "list_item",
                    "bbox": {
                        "l": 108.05,
                        "t": 466.729,
                        "r": 366.67,
                        "b": 453.298
                    },
                    "text": "Ad hoc, as staff are added, terminated, or change roles"
                },
                {
                    "id": "p144.12.2",
                    "order": 14,
                    "type": "list_item",
                    "bbox": {
                        "l": 108.05,
                        "t": 451.479,
                        "r": 246.694,
                        "b": 438.048
                    },
                    "text": "Annually, review for accuracy",
                    "marker": "•"
                }
            ]
        },
        {
            "id": "p144.13",
            "order": 15,
            "type": "heading",
            "bbox": {
                "l": 69.36,
                "t": 429.12,
                "r": 106.32,
                "b": 415.2
            },
            "text": "Steps:",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p144.14",
            "order": 16,
            "type": "list",
            "bbox": {
                "l": 108.05,
                "t": 405.959,
                "r": 430.066,
                "b": 378
            },
            "text": "",
            "attrs": {
                "item_count": 2
            },
            "children": [
                {
                    "id": "p144.14.1",
                    "order": 17,
                    "type": "list_item",
                    "bbox": {
                        "l": 108.05,
                        "t": 405.959,
                        "r": 430.066,
                        "b": 392.528
                    },
                    "text": "Create approval queues for journal vouchers with explicit approvals."
                },
                {
                    "id": "p144.14.2",
                    "order": 18,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.6,
                        "t": 390.72,
                        "r": 336.72,
                        "b": 378
                    },
                    "text": "OTMAPPQ Approval Queue Maintenance",
                    "attrs": {
                        "bbox_estimated": true
                    }
                }
            ]
        },
        {
            "id": "p144.15",
            "order": 19,
            "type": "list_item",
            "bbox": {
                "l": 158.88,
                "t": 376.519,
                "r": 355.2,
                "b": 363.36
            },
            "text": "Queue ID: assign a 4-character code"
        },
        {
            "id": "p144.16",
            "order": 20,
            "type": "heading",
            "bbox": {
                "l": 159.36,
                "t": 361.2,
                "r": 275.52,
                "b": 348.96
            },
            "text": "Queue Description:",
            "level": 3
        },
        {
            "id": "p144.17",
            "order": 21,
            "type": "heading",
            "bbox": {
                "l": 159.6,
                "t": 346.8,
                "r": 242.16,
                "b": 334.8
            },
            "text": "Next Queue:",
            "level": 3
        },
        {
            "id": "p144.18",
            "order": 22,
            "type": "heading",
            "bbox": {
                "l": 159.6,
                "t": 332.64,
                "r": 243.84,
                "b": 320.4
            },
            "text": "Queue Limit:",
            "level": 3
        },
        {
            "id": "p144.19",
            "order": 23,
            "type": "list",
            "bbox": {
                "l": 126.05,
                "t": 318.929,
                "r": 447.952,
                "b": 290.998
            },
            "text": "",
            "attrs": {
                "item_count": 2
            },
            "children": [
                {
                    "id": "p144.19.1",
                    "order": 24,
                    "type": "list_item",
                    "bbox": {
                        "l": 180.08,
                        "t": 318.929,
                        "r": 447.952,
                        "b": 305.498
                    },
                    "text": "Insert or Delete approvers with levels and approval limits"
                },
                {
                    "id": "p144.19.2",
                    "order": 25,
                    "type": "list_item",
                    "bbox": {
                        "l": 126.05,
                        "t": 304.429,
                        "r": 345.966,
                        "b": 290.998
                    },
                    "text": "O FOMAQRC Approval Queue Routing Codes"
                }
            ]
        },
        {
            "id": "p144.20",
            "order": 26,
            "type": "heading",
            "bbox": {
                "l": 159.36,
                "t": 288.72,
                "r": 229.92,
                "b": 276.72
            },
            "text": "Queue ID:",
            "level": 3
        },
        {
            "id": "p144.21",
            "order": 27,
            "type": "heading",
            "bbox": {
                "l": 159.84,
                "t": 274.08,
                "r": 259.92,
                "b": 261.84
            },
            "text": "Document Type:",
            "level": 3
        },
        {
            "id": "p144.22",
            "order": 28,
            "type": "heading",
            "bbox": {
                "l": 159.84,
                "t": 259.92,
                "r": 239.04,
                "b": 247.68
            },
            "text": "Rule Group:",
            "level": 3
        },
        {
            "id": "p144.23",
            "order": 29,
            "type": "list_item",
            "bbox": {
                "l": 159.84,
                "t": 245.96900000000005,
                "r": 277.68,
                "b": 233.52
            },
            "text": "Chart of Accounts: 1",
            "marker": "■",
            "children": [
                {
                    "id": "p144.23.1",
                    "order": 30,
                    "type": "form_field",
                    "bbox": {
                        "l": 159.84,
                        "t": 245.97,
                        "r": 171.84,
                        "b": 233.97
                    },
                    "text": "",
                    "attrs": {
                        "field_kind": "checkbox",
                        "label": "Chart of Accounts: 1",
                        "checked": true,
                        "source": "glyph_estimate",
                        "bbox_estimated": true,
                        "label_source": "parent_text",
                        "label_ref": "p144.23",
                        "text_offset": 0,
                        "text_span": 0
                    }
                }
            ]
        },
        {
            "id": "p144.24",
            "order": 31,
            "type": "heading",
            "bbox": {
                "l": 160.08,
                "t": 230.88,
                "r": 210,
                "b": 219.6
            },
            "text": "Fund:",
            "level": 3
        },
        {
            "id": "p144.25",
            "order": 32,
            "type": "heading",
            "bbox": {
                "l": 160.32,
                "t": 216.72,
                "r": 234.48,
                "b": 204.24
            },
            "text": "Fund Type:",
            "level": 3
        },
        {
            "id": "p144.26",
            "order": 33,
            "type": "heading",
            "bbox": {
                "l": 160.08,
                "t": 201.6,
                "r": 245.52,
                "b": 189.84
            },
            "text": "Organization:",
            "level": 3
        },
        {
            "id": "p144.27",
            "order": 34,
            "type": "heading",
            "bbox": {
                "l": 160.08,
                "t": 187.2,
                "r": 225.36,
                "b": 175.68
            },
            "text": "Account:",
            "level": 3
        },
        {
            "id": "p144.28",
            "order": 35,
            "type": "heading",
            "bbox": {
                "l": 160.32,
                "t": 172.8,
                "r": 249.36,
                "b": 160.32
            },
            "text": "Account Type:",
            "level": 3
        },
        {
            "id": "p144.29",
            "order": 36,
            "type": "heading",
            "bbox": {
                "l": 160.32,
                "t": 158.4,
                "r": 225.84,
                "b": 146.16
            },
            "text": "Program:",
            "level": 3
        },
        {
            "id": "p144.30",
            "order": 37,
            "type": "text",
            "bbox": {
                "l": 125.04,
                "t": 141.12,
                "r": 134.16,
                "b": 132.24
            },
            "text": "O"
        },
        {
            "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."
        },
        {
            "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"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}