{
    "document_id": 16417,
    "page": 39,
    "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": 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
        },
        {
            "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"
                    }
                },
                {
                    "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"
                    }
                },
                {
                    "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"
                    }
                },
                {
                    "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
                    }
                }
            ]
        },
        {
            "id": "p39.3",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 70.08,
                "t": 660.72,
                "r": 159.6,
                "b": 647.76
            },
            "text": "Access Controls"
        },
        {
            "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
        },
        {
            "id": "p39.5",
            "order": 9,
            "type": "list_item",
            "bbox": {
                "l": 87.12,
                "t": 622.755,
                "r": 184.8,
                "b": 608.64
            },
            "text": "CFO, Controller"
        },
        {
            "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
        },
        {
            "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"
        },
        {
            "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
        },
        {
            "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": "•"
        },
        {
            "id": "p39.10",
            "order": 14,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 507.12,
                "r": 105.84,
                "b": 494.64
            },
            "text": "Steps:",
            "level": 3
        },
        {
            "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."
                },
                {
                    "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": "-"
                },
                {
                    "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."
                },
                {
                    "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": "-"
                }
            ]
        },
        {
            "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)."
        },
        {
            "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)."
        },
        {
            "id": "p39.14",
            "order": 22,
            "type": "text",
            "bbox": {
                "l": 70.08,
                "t": 298.08,
                "r": 191.76,
                "b": 285.12
            },
            "text": "Bank Account Analysis"
        },
        {
            "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
        },
        {
            "id": "p39.16",
            "order": 24,
            "type": "list_item",
            "bbox": {
                "l": 87.12,
                "t": 260.885,
                "r": 157.92,
                "b": 246.96
            },
            "text": "Controller"
        },
        {
            "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
        },
        {
            "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"
                },
                {
                    "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": "•"
                }
            ]
        },
        {
            "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
        },
        {
            "id": "p39.20",
            "order": 30,
            "type": "list_item",
            "bbox": {
                "l": 87.84,
                "t": 154.10500000000002,
                "r": 150.96,
                "b": 140.67399999999998
            },
            "text": "Annually",
            "marker": "•"
        },
        {
            "id": "p39.21",
            "order": 31,
            "type": "heading",
            "bbox": {
                "l": 70.08,
                "t": 129.6,
                "r": 105.84,
                "b": 117.84
            },
            "text": "Steps:",
            "level": 3
        },
        {
            "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": "-"
        },
        {
            "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"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}