{
    "document_id": 16417,
    "page": 147,
    "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": 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",
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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
            "attrs": {
                "block_label": "header"
            },
            "level": 2
        },
        {
            "id": "p147.2",
            "order": 2,
            "type": "list",
            "bbox": {
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            "text": "",
            "attrs": {
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            "children": [
                {
                    "id": "p147.2.1",
                    "order": 3,
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                    "bbox": {
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                    "text": "Argos > Accounting > Controller > Trial Balance for all data-enterable accounts by year and period"
                },
                {
                    "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"
                },
                {
                    "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"
                },
                {
                    "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."
                },
                {
                    "id": "p147.2.5",
                    "order": 7,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.12,
                        "t": 641.0889999999999,
                        "r": 509.52,
                        "b": 628.08
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                    "text": "Filter the report by balance sheet account groupings to review details."
                },
                {
                    "id": "p147.2.6",
                    "order": 8,
                    "type": "list_item",
                    "bbox": {
                        "l": 159.36,
                        "t": 626.5889999999999,
                        "r": 497.76,
                        "b": 599.28
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                    "text": "Make notes on accounts to research, note explanations, and direct corrections to be made. Items to look for include:"
                },
                {
                    "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": "•"
                },
                {
                    "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": "-"
                },
                {
                    "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": "•"
                },
                {
                    "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"
                },
                {
                    "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": "•"
                },
                {
                    "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": "-"
                },
                {
                    "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": "•"
                },
                {
                    "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"
                },
                {
                    "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": "•"
                },
                {
                    "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": "•"
                },
                {
                    "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:"
                },
                {
                    "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"
                },
                {
                    "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"
                },
                {
                    "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"
                },
                {
                    "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"
                }
            ]
        },
        {
            "id": "p147.3",
            "order": 24,
            "type": "text",
            "bbox": {
                "l": 123.6,
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            },
            "text": "o Run report of all incomplete documents to be cleared before month-end close:"
        },
        {
            "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"
                },
                {
                    "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"
                },
                {
                    "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": "•"
                },
                {
                    "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": "•"
                },
                {
                    "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"
                },
                {
                    "id": "p147.4.6",
                    "order": 31,
                    "type": "list_item",
                    "bbox": {
                        "l": 195.6,
                        "t": 207.35500000000002,
                        "r": 540.72,
                        "b": 192.72
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                    "text": "Tools > Show Document (Save and Print File) > View in Browser – Yes",
                    "marker": "•"
                },
                {
                    "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."
                },
                {
                    "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."
                },
                {
                    "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."
                },
                {
                    "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": "-"
                },
                {
                    "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."
                },
                {
                    "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."
                }
            ]
        },
        {
            "id": "p147.5",
            "order": 38,
            "type": "footer",
            "bbox": {
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                "t": 61.44,
                "r": 541.2,
                "b": 49.44
            },
            "text": "Page 147",
            "attrs": {
                "block_label": "number"
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        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}