{
    "document_id": 16417,
    "page": 155,
    "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": 36,
    "counts_by_type": {
        "footer": 1,
        "form_field": 3,
        "header": 1,
        "heading": 6,
        "list": 4,
        "list_item": 19,
        "text": 2
    },
    "build_ms": 4,
    "items": [
        {
            "id": "p155.1",
            "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
        },
        {
            "id": "p155.2",
            "order": 2,
            "type": "list",
            "bbox": {
                "l": 86.64,
                "t": 715.525,
                "r": 541.68,
                "b": 565.92
            },
            "text": "",
            "attrs": {
                "item_count": 7
            },
            "children": [
                {
                    "id": "p155.2.1",
                    "order": 3,
                    "type": "list_item",
                    "bbox": {
                        "l": 87.36,
                        "t": 715.525,
                        "r": 541.68,
                        "b": 687.12
                    },
                    "text": "Match transactions between bank detail and Banner AR detail and Banner GL detail utilizing[p155.2.1.1] party processor reports when needed.",
                    "children": [
                        {
                            "id": "p155.2.1.1",
                            "order": 4,
                            "type": "text",
                            "bbox": {
                                "l": 87.36,
                                "t": 715.525,
                                "r": 541.68,
                                "b": 687.12
                            },
                            "text": "3^{rd}",
                            "attrs": {
                                "inline": true,
                                "text_offset": 90,
                                "text_span": 12,
                                "bbox_estimated": true
                            }
                        }
                    ]
                },
                {
                    "id": "p155.2.2",
                    "order": 5,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.88,
                        "t": 685.755,
                        "r": 376.8,
                        "b": 671.76
                    },
                    "text": "Identify reconciling items that are unable to be matched.",
                    "marker": "•"
                },
                {
                    "id": "p155.2.3",
                    "order": 6,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.64,
                        "t": 670.505,
                        "r": 500.64,
                        "b": 642.48
                    },
                    "text": "Provide details of reconciling items to appropriate positions, Bursar's Office and/or Accounts Payable, to record or correct, when possible, before the month is closed."
                },
                {
                    "id": "p155.2.4",
                    "order": 7,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.88,
                        "t": 640.755,
                        "r": 428.16,
                        "b": 626.4
                    },
                    "text": "Rerun cash balance per Banner after corrections have been posted.",
                    "marker": "•"
                },
                {
                    "id": "p155.2.5",
                    "order": 8,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.88,
                        "t": 625.505,
                        "r": 508.32,
                        "b": 611.76
                    },
                    "text": "Complete reconciliation after all possible reconciling items have been corrected.",
                    "marker": "•"
                },
                {
                    "id": "p155.2.6",
                    "order": 9,
                    "type": "list_item",
                    "bbox": {
                        "l": 87.12,
                        "t": 610.505,
                        "r": 449.28,
                        "b": 596.64
                    },
                    "text": "Submit completed reconciliations to Controller for review and approval."
                },
                {
                    "id": "p155.2.7",
                    "order": 10,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.64,
                        "t": 595.225,
                        "r": 519.12,
                        "b": 565.92
                    },
                    "text": "Controller reviews and approves reconciliations; long-running reconciling items (more than one month outstanding) must be reviewed and addressed with the CFO.",
                    "marker": "-"
                }
            ]
        },
        {
            "id": "p155.3",
            "order": 11,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 556.56,
                "r": 266.16,
                "b": 543.6
            },
            "text": "Accounts Receivable Reconciliations",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p155.4",
            "order": 12,
            "type": "heading",
            "bbox": {
                "l": 69.36,
                "t": 540.72,
                "r": 195.12,
                "b": 527.76
            },
            "text": "Responsible position(s):",
            "level": 3
        },
        {
            "id": "p155.5",
            "order": 13,
            "type": "list_item",
            "bbox": {
                "l": 86.64,
                "t": 519.2049999999999,
                "r": 171.6,
                "b": 504.96
            },
            "text": "Accountants",
            "marker": "•"
        },
        {
            "id": "p155.6",
            "order": 14,
            "type": "heading",
            "bbox": {
                "l": 68.88,
                "t": 495.6,
                "r": 240.72,
                "b": 482.4
            },
            "text": "Required documents and access:",
            "level": 3
        },
        {
            "id": "p155.7",
            "order": 15,
            "type": "list_item",
            "bbox": {
                "l": 86.64,
                "t": 473.455,
                "r": 144.96,
                "b": 459.12
            },
            "text": "Banner"
        },
        {
            "id": "p155.8",
            "order": 16,
            "type": "heading",
            "bbox": {
                "l": 68.88,
                "t": 449.76,
                "r": 185.28,
                "b": 435.6
            },
            "text": "Frequency and timing:",
            "level": 3
        },
        {
            "id": "p155.9",
            "order": 17,
            "type": "list_item",
            "bbox": {
                "l": 86.4,
                "t": 427.685,
                "r": 344.88,
                "b": 413.52
            },
            "text": "Monthly, by the $15^{th}$ of the month, after soft close",
            "marker": "•"
        },
        {
            "id": "p155.10",
            "order": 18,
            "type": "heading",
            "bbox": {
                "l": 69.36,
                "t": 404.16,
                "r": 106.56,
                "b": 390.48
            },
            "text": "Steps:",
            "level": 3
        },
        {
            "id": "p155.11",
            "order": 19,
            "type": "list",
            "bbox": {
                "l": 108.05,
                "t": 381.209,
                "r": 484.46,
                "b": 306.998
            },
            "text": "",
            "attrs": {
                "item_count": 5
            },
            "children": [
                {
                    "id": "p155.11.1",
                    "order": 20,
                    "type": "list_item",
                    "bbox": {
                        "l": 108.05,
                        "t": 381.209,
                        "r": 484.46,
                        "b": 367.778
                    },
                    "text": "Run a report of accounts receivable aging by student from the subsidiary ledger."
                },
                {
                    "id": "p155.11.2",
                    "order": 21,
                    "type": "list_item",
                    "bbox": {
                        "l": 108.05,
                        "t": 365.929,
                        "r": 379.218,
                        "b": 352.498
                    },
                    "text": "Run a trial balance report of student accounts receivable."
                },
                {
                    "id": "p155.11.3",
                    "order": 22,
                    "type": "list_item",
                    "bbox": {
                        "l": 108.05,
                        "t": 350.679,
                        "r": 262.809,
                        "b": 337.248
                    },
                    "text": "Compare to find any differences.",
                    "marker": "-"
                },
                {
                    "id": "p155.11.4",
                    "order": 23,
                    "type": "list_item",
                    "bbox": {
                        "l": 108.05,
                        "t": 335.429,
                        "r": 268.996,
                        "b": 321.998
                    },
                    "text": "Research and resolve differences.",
                    "marker": "•"
                },
                {
                    "id": "p155.11.5",
                    "order": 24,
                    "type": "list_item",
                    "bbox": {
                        "l": 108.05,
                        "t": 320.429,
                        "r": 374.296,
                        "b": 306.998
                    },
                    "text": "Post correcting entries prior to month-end system close."
                }
            ]
        },
        {
            "id": "p155.12",
            "order": 25,
            "type": "heading",
            "bbox": {
                "l": 87.12,
                "t": 303.84,
                "r": 312.24,
                "b": 291.36
            },
            "text": "• Prepare reconciliation summary including:",
            "level": 3
        },
        {
            "id": "p155.13",
            "order": 26,
            "type": "list",
            "bbox": {
                "l": 123.36,
                "t": 288.96,
                "r": 534.72,
                "b": 248.16
            },
            "text": "",
            "attrs": {
                "item_count": 2
            },
            "children": [
                {
                    "id": "p155.13.1",
                    "order": 27,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.6,
                        "t": 288.96,
                        "r": 288.96,
                        "b": 276.96
                    },
                    "text": "All supporting documentation.",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p155.13.1.1",
                            "order": 28,
                            "type": "form_field",
                            "bbox": {
                                "l": 123.6,
                                "t": 288.96,
                                "r": 135.6,
                                "b": 276.96
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "All supporting documentation.",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p155.13.1",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p155.13.2",
                    "order": 29,
                    "type": "list_item",
                    "bbox": {
                        "l": 123.36,
                        "t": 274.8,
                        "r": 534.72,
                        "b": 248.16
                    },
                    "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": "○",
                    "children": [
                        {
                            "id": "p155.13.2.1",
                            "order": 30,
                            "type": "form_field",
                            "bbox": {
                                "l": 123.36,
                                "t": 274.8,
                                "r": 135.36,
                                "b": 262.8
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "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.",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p155.13.2",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                }
            ]
        },
        {
            "id": "p155.14",
            "order": 31,
            "type": "text",
            "bbox": {
                "l": 123.12,
                "t": 246,
                "r": 530.16,
                "b": 190.32
            },
            "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."
        },
        {
            "id": "p155.15",
            "order": 32,
            "type": "list",
            "bbox": {
                "l": 86.16,
                "t": 187.92,
                "r": 385.44,
                "b": 160.08
            },
            "text": "",
            "attrs": {
                "item_count": 2
            },
            "children": [
                {
                    "id": "p155.15.1",
                    "order": 33,
                    "type": "list_item",
                    "bbox": {
                        "l": 124.08,
                        "t": 187.92,
                        "r": 367.68,
                        "b": 175.68
                    },
                    "text": "Preparers' electronic, time-stamped signature.",
                    "marker": "○",
                    "children": [
                        {
                            "id": "p155.15.1.1",
                            "order": 34,
                            "type": "form_field",
                            "bbox": {
                                "l": 124.08,
                                "t": 187.92,
                                "r": 136.08,
                                "b": 175.92
                            },
                            "text": "",
                            "attrs": {
                                "field_kind": "radio",
                                "label": "Preparers' electronic, time-stamped signature.",
                                "source": "glyph_estimate",
                                "bbox_estimated": true,
                                "label_source": "parent_text",
                                "label_ref": "p155.15.1",
                                "text_offset": 0,
                                "text_span": 0
                            }
                        }
                    ]
                },
                {
                    "id": "p155.15.2",
                    "order": 35,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.16,
                        "t": 174.60500000000002,
                        "r": 385.44,
                        "b": 160.08
                    },
                    "text": "Submit reconciliation package to the Controller for review."
                }
            ]
        },
        {
            "id": "p155.16",
            "order": 36,
            "type": "footer",
            "bbox": {
                "l": 495.6,
                "t": 61.68,
                "r": 541.44,
                "b": 49.2
            },
            "text": "Page 155",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}