Information Extraction From Fiscal Documents Using LLMs

Fuente: arXiv
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Main Authors: Aggarwal, Vikram, Kulkarni, Jay, Mascarenhas, Aditi, Narang, Aakriti, Raman, Siddarth, Shah, Ajay, Thomas, Susan
Format: Preprint
Published: 2025
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author Aggarwal, Vikram
Kulkarni, Jay
Mascarenhas, Aditi
Narang, Aakriti
Raman, Siddarth
Shah, Ajay
Thomas, Susan
author_facet Aggarwal, Vikram
Kulkarni, Jay
Mascarenhas, Aditi
Narang, Aakriti
Raman, Siddarth
Shah, Ajay
Thomas, Susan
contents Large Language Models (LLMs) have demonstrated remarkable capabilities in text comprehension, but their ability to process complex, hierarchical tabular data remains underexplored. We present a novel approach to extracting structured data from multi-page government fiscal documents using LLM-based techniques. Applied to annual fiscal documents from the State of Karnataka in India (200+ pages), our method achieves high accuracy through a multi-stage pipeline that leverages domain knowledge, sequential context, and algorithmic validation. A large challenge with traditional OCR methods is the inability to verify the accurate extraction of numbers. When applied to fiscal data, the inherent structure of fiscal tables, with totals at each level of the hierarchy, allows for robust internal validation of the extracted data. We use these hierarchical relationships to create multi-level validation checks. We demonstrate that LLMs can read tables and also process document-specific structural hierarchies, offering a scalable process for converting PDF-based fiscal disclosures into research-ready databases. Our implementation shows promise for broader applications across developing country contexts.
format Preprint
id arxiv_https___arxiv_org_abs_2511_10659
institution arXiv
publishDate 2025
record_format arxiv
spellingShingle Information Extraction From Fiscal Documents Using LLMs
Aggarwal, Vikram
Kulkarni, Jay
Mascarenhas, Aditi
Narang, Aakriti
Raman, Siddarth
Shah, Ajay
Thomas, Susan
Computation and Language
Information Retrieval
Large Language Models (LLMs) have demonstrated remarkable capabilities in text comprehension, but their ability to process complex, hierarchical tabular data remains underexplored. We present a novel approach to extracting structured data from multi-page government fiscal documents using LLM-based techniques. Applied to annual fiscal documents from the State of Karnataka in India (200+ pages), our method achieves high accuracy through a multi-stage pipeline that leverages domain knowledge, sequential context, and algorithmic validation. A large challenge with traditional OCR methods is the inability to verify the accurate extraction of numbers. When applied to fiscal data, the inherent structure of fiscal tables, with totals at each level of the hierarchy, allows for robust internal validation of the extracted data. We use these hierarchical relationships to create multi-level validation checks. We demonstrate that LLMs can read tables and also process document-specific structural hierarchies, offering a scalable process for converting PDF-based fiscal disclosures into research-ready databases. Our implementation shows promise for broader applications across developing country contexts.
title Information Extraction From Fiscal Documents Using LLMs
topic Computation and Language
Information Retrieval
url https://arxiv.org/abs/2511.10659