{
    "document_id": 11654,
    "page": 9,
    "width_pt": 1010.16,
    "height_pt": 615.6,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 11767,
    "item_count": 35,
    "counts_by_type": {
        "heading": 1,
        "table": 1,
        "table_cell": 32,
        "text": 1
    },
    "build_ms": 5,
    "items": [
        {
            "id": "p9.1",
            "order": 1,
            "type": "heading",
            "bbox": {
                "l": 395.52,
                "t": 590.16,
                "r": 603.6,
                "b": 577.68
            },
            "text": "Best Practices Worksheet CY 2015/SFY2016",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p9.2",
            "order": 2,
            "type": "table",
            "bbox": {
                "l": 12.72,
                "t": 561.12,
                "r": 744.48,
                "b": 63.84
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 8,
                "n_cols": 4,
                "integrity": {
                    "cells_checked": 19,
                    "cells_flagged": 13,
                    "flags": [
                        {
                            "row": 2,
                            "col": 1,
                            "coverage": 0,
                            "text": "Answer"
                        },
                        {
                            "row": 2,
                            "col": 3,
                            "coverage": 0,
                            "text": "Comments"
                        },
                        {
                            "row": 3,
                            "col": 2,
                            "coverage": 0.2,
                            "text": "Budget Preparation and Presentation - BP"
                        },
                        {
                            "row": 4,
                            "col": 0,
                            "coverage": 0,
                            "text": "28"
                        },
                        {
                            "row": 4,
                            "col": 1,
                            "coverage": 0,
                            "text": "Yes"
                        },
                        {
                            "row": 5,
                            "col": 0,
                            "coverage": 0,
                            "text": "29"
                        },
                        {
                            "row": 5,
                            "col": 1,
                            "coverage": 0,
                            "text": "Yes"
                        },
                        {
                            "row": 5,
                            "col": 2,
                            "coverage": 0.02,
                            "text": "In preparing your annual budget, it is important that the i…"
                        },
                        {
                            "row": 6,
                            "col": 0,
                            "coverage": 0,
                            "text": "30"
                        },
                        {
                            "row": 6,
                            "col": 1,
                            "coverage": 0,
                            "text": "N/A"
                        },
                        {
                            "row": 6,
                            "col": 2,
                            "coverage": 0.23,
                            "text": "Certain municipalities have indirectly pledged prompt payme…"
                        },
                        {
                            "row": 7,
                            "col": 0,
                            "coverage": 0,
                            "text": "31"
                        }
                    ]
                }
            },
            "children": [
                {
                    "id": "p9.2.1",
                    "order": 3,
                    "type": "table_cell",
                    "bbox": {
                        "l": 12.72,
                        "t": 561.12,
                        "r": 195.66,
                        "b": 498.96
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "pdf"
                    }
                },
                {
                    "id": "p9.2.2",
                    "order": 4,
                    "type": "table_cell",
                    "bbox": {
                        "l": 195.66,
                        "t": 561.12,
                        "r": 378.6,
                        "b": 498.96
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.3",
                    "order": 5,
                    "type": "table_cell",
                    "bbox": {
                        "l": 230.3081,
                        "t": 554.4252,
                        "r": 373.5719,
                        "b": 543.8802000000001
                    },
                    "text": "Jackson Township (Ocean)",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "pdf"
                    }
                },
                {
                    "id": "p9.2.4",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 561.54,
                        "t": 561.12,
                        "r": 744.48,
                        "b": 498.96
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.5",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 20.0309,
                        "t": 538.7715000000001,
                        "r": 40.70015,
                        "b": 529.3215
                    },
                    "text": "1511",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p9.2.6",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 195.66,
                        "t": 498.96,
                        "r": 378.6,
                        "b": 436.8
                    },
                    "text": "",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.7",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 172.3925,
                        "t": 538.7383,
                        "r": 430.60778,
                        "b": 529.6483000000001
                    },
                    "text": "Please see Color Key at bottom of sheet for limits on answers",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p9.2.8",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 561.54,
                        "t": 498.96,
                        "r": 744.48,
                        "b": 436.8
                    },
                    "text": "",
                    "attrs": {
                        "row": 1,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.9",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 12.72,
                        "t": 436.8,
                        "r": 195.66,
                        "b": 374.64
                    },
                    "text": "",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.10",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 195.66,
                        "t": 436.8,
                        "r": 378.6,
                        "b": 374.64
                    },
                    "text": "Answer",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.11",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 283.813,
                        "t": 525.3194,
                        "r": 318.34847,
                        "b": 517.6419000000001
                    },
                    "text": "Question",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p9.2.12",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 561.54,
                        "t": 436.8,
                        "r": 744.48,
                        "b": 374.64
                    },
                    "text": "Comments",
                    "attrs": {
                        "row": 2,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.13",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 12.72,
                        "t": 374.64,
                        "r": 195.66,
                        "b": 312.48
                    },
                    "text": "",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.14",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 195.66,
                        "t": 374.64,
                        "r": 378.6,
                        "b": 312.48
                    },
                    "text": "",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.15",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 378.6,
                        "t": 374.64,
                        "r": 561.54,
                        "b": 312.48
                    },
                    "text": "Budget Preparation and Presentation - BP",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.16",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 561.54,
                        "t": 374.64,
                        "r": 744.48,
                        "b": 312.48
                    },
                    "text": "",
                    "attrs": {
                        "row": 3,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.17",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 12.72,
                        "t": 312.48,
                        "r": 195.66,
                        "b": 250.32
                    },
                    "text": "28",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.18",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 195.66,
                        "t": 312.48,
                        "r": 378.6,
                        "b": 250.32
                    },
                    "text": "Yes",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.19",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 94.456,
                        "t": 492.6282,
                        "r": 505.09006,
                        "b": 366.1086
                    },
                    "text": "In preparing your annual budget it is important for both the governing body and public to understand the concept of surplus and how it accumulates (or declines) over the years. A formal policy regarding surplus serves as a basis for decisions concerning future financial solvency, and the lack of a policy could lead bond rating agencies to downgrade your municipality's credit rating. In developing said surplus policy your CFO should analyze and explain at least a five-year trend of surplus; illustrating the factors causing each annual increase or decrease. A surplus policy with realistic and sustainable goals can then be determined. Does your municipality have a written policy goal for the amount of surplus available in support of municipal operations, and is this goal evaluated annually?",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p9.2.20",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 561.54,
                        "t": 312.48,
                        "r": 744.48,
                        "b": 250.32
                    },
                    "text": "",
                    "attrs": {
                        "row": 4,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.21",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 12.72,
                        "t": 250.32,
                        "r": 195.66,
                        "b": 188.16
                    },
                    "text": "29",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.22",
                    "order": 24,
                    "type": "table_cell",
                    "bbox": {
                        "l": 195.66,
                        "t": 250.32,
                        "r": 378.6,
                        "b": 188.16
                    },
                    "text": "Yes",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.23",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 378.6,
                        "t": 250.32,
                        "r": 561.54,
                        "b": 188.16
                    },
                    "text": "In preparing your annual budget, it is important that the impact that current budgeting decisions may have on future years' budgets be presented, evaluated and considered before the governing body takes final action. Long term plans concerning revenue, appropriations, tax levy, tax levy cap and surplus are critical to sustaining (or achieving) a solid fiscal condition. Are budget projections 1) factoring in the impact that the current year's budget may have on the future tax levy (as restricted by the levy cap) and future surplus balances for at least two future year's budgets, and 2) are these budget projections discussed with the governing body?",
                    "attrs": {
                        "row": 5,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.24",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 561.54,
                        "t": 250.32,
                        "r": 744.48,
                        "b": 188.16
                    },
                    "text": "",
                    "attrs": {
                        "row": 5,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.25",
                    "order": 27,
                    "type": "table_cell",
                    "bbox": {
                        "l": 12.72,
                        "t": 188.16,
                        "r": 195.66,
                        "b": 126
                    },
                    "text": "30",
                    "attrs": {
                        "row": 6,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.26",
                    "order": 28,
                    "type": "table_cell",
                    "bbox": {
                        "l": 195.66,
                        "t": 188.16,
                        "r": 378.6,
                        "b": 126
                    },
                    "text": "N/A",
                    "attrs": {
                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.27",
                    "order": 29,
                    "type": "table_cell",
                    "bbox": {
                        "l": 378.6,
                        "t": 188.16,
                        "r": 561.54,
                        "b": 126
                    },
                    "text": "Certain municipalities have indirectly pledged prompt payment (i.e. issued a guarantee) of debt service with respect to debt issued by counties, independent authorities or developers. Bond Rating Agencies (e.g. Moody's, Fitch, Standard & Poor's) have downgraded certain municipalities' bond ratings to below investment grade for lack of preparation in the event a lender calls in a debt guarantee. If your municipality guarantees any debt, are direct service revenues that may be pledged against debt repayment monitored by the municipal CFO; and to the extent that cash flow from pledged revenue will not satisfy the debt repayment, are sufficient funds held in reserve to satisfy the guarantee or is an existing authorization in place to issue debt (e.g. a bond ordinance) in the event a lender calls in the guarantee?",
                    "attrs": {
                        "row": 6,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.28",
                    "order": 30,
                    "type": "table_cell",
                    "bbox": {
                        "l": 561.54,
                        "t": 188.16,
                        "r": 744.48,
                        "b": 126
                    },
                    "text": "",
                    "attrs": {
                        "row": 6,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.29",
                    "order": 31,
                    "type": "table_cell",
                    "bbox": {
                        "l": 12.72,
                        "t": 126,
                        "r": 195.66,
                        "b": 63.84
                    },
                    "text": "31",
                    "attrs": {
                        "row": 7,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.30",
                    "order": 32,
                    "type": "table_cell",
                    "bbox": {
                        "l": 195.66,
                        "t": 126,
                        "r": 378.6,
                        "b": 63.84
                    },
                    "text": "Yes",
                    "attrs": {
                        "row": 7,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p9.2.31",
                    "order": 33,
                    "type": "table_cell",
                    "bbox": {
                        "l": 94.8584,
                        "t": 91.82820000000004,
                        "r": 466.22225,
                        "b": 68.02859999999998
                    },
                    "text": "Do elected officials receive a written status report at least quarterly on all budget revenues and appropriations as they correspond to the annual adopted budget?",
                    "attrs": {
                        "row": 7,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p9.2.32",
                    "order": 34,
                    "type": "table_cell",
                    "bbox": {
                        "l": 561.54,
                        "t": 126,
                        "r": 744.48,
                        "b": 63.84
                    },
                    "text": "",
                    "attrs": {
                        "row": 7,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                }
            ]
        },
        {
            "id": "p9.3",
            "order": 35,
            "type": "text",
            "bbox": {
                "l": 998.16,
                "t": 229.2,
                "r": 1004.88,
                "b": 173.76
            },
            "text": "ཀརྨའཁརཡག",
            "attrs": {
                "block_label": "aside_text"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}