{
    "document_id": 11655,
    "page": 10,
    "width_pt": 792,
    "height_pt": 612,
    "rotation": 90,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 11766,
    "item_count": 30,
    "counts_by_type": {
        "heading": 1,
        "table": 1,
        "table_cell": 28
    },
    "build_ms": 5,
    "items": [
        {
            "id": "p10.1",
            "order": 1,
            "type": "heading",
            "bbox": {
                "l": 292.56,
                "t": 588.72,
                "r": 498.24,
                "b": 576.72
            },
            "text": "Best Practices Worksheet CY 2014/SFY2015",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p10.2",
            "order": 2,
            "type": "table",
            "bbox": {
                "l": 16.8,
                "t": 558.72,
                "r": 753.6,
                "b": 89.04
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 7,
                "n_cols": 4,
                "integrity": {
                    "cells_checked": 16,
                    "cells_flagged": 9,
                    "flags": [
                        {
                            "row": 0,
                            "col": 2,
                            "coverage": 0,
                            "text": "Jackson Township (Ocean)"
                        },
                        {
                            "row": 1,
                            "col": 0,
                            "coverage": 0,
                            "text": "1511"
                        },
                        {
                            "row": 1,
                            "col": 2,
                            "coverage": 0.17,
                            "text": "Please see Color Key at bottom of sheet for limits on answe…"
                        },
                        {
                            "row": 2,
                            "col": 1,
                            "coverage": 0,
                            "text": "Answer"
                        },
                        {
                            "row": 2,
                            "col": 2,
                            "coverage": 0,
                            "text": "Question"
                        },
                        {
                            "row": 2,
                            "col": 3,
                            "coverage": 0,
                            "text": "Comments"
                        },
                        {
                            "row": 3,
                            "col": 0,
                            "coverage": 0,
                            "text": "27"
                        },
                        {
                            "row": 3,
                            "col": 2,
                            "coverage": 0.06,
                            "text": "N.J.S.A. 40A:11-5 (a)(i) states that, if a municipality uti…"
                        },
                        {
                            "row": 6,
                            "col": 1,
                            "coverage": 0,
                            "text": "Yes"
                        }
                    ]
                }
            },
            "children": [
                {
                    "id": "p10.2.1",
                    "order": 3,
                    "type": "table_cell",
                    "bbox": {
                        "l": 16.8,
                        "t": 558.72,
                        "r": 201,
                        "b": 491.6229
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "pdf"
                    }
                },
                {
                    "id": "p10.2.2",
                    "order": 4,
                    "type": "table_cell",
                    "bbox": {
                        "l": 201,
                        "t": 558.72,
                        "r": 385.2,
                        "b": 491.6229
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.3",
                    "order": 5,
                    "type": "table_cell",
                    "bbox": {
                        "l": 385.2,
                        "t": 558.72,
                        "r": 569.4,
                        "b": 491.6229
                    },
                    "text": "Jackson Township (Ocean)",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.4",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 569.4,
                        "t": 558.72,
                        "r": 753.6,
                        "b": 491.6229
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "pdf"
                    }
                },
                {
                    "id": "p10.2.5",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 16.8,
                        "t": 491.6229,
                        "r": 201,
                        "b": 424.5257
                    },
                    "text": "1511",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.6",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 201,
                        "t": 491.6229,
                        "r": 385.2,
                        "b": 424.5257
                    },
                    "text": "",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.7",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 385.2,
                        "t": 491.6229,
                        "r": 569.4,
                        "b": 424.5257
                    },
                    "text": "Please see Color Key at bottom of sheet for limits on answers",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.8",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 569.4,
                        "t": 491.6229,
                        "r": 753.6,
                        "b": 424.5257
                    },
                    "text": "",
                    "attrs": {
                        "row": 1,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.9",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 16.8,
                        "t": 424.5257,
                        "r": 201,
                        "b": 357.4286
                    },
                    "text": "",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.10",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 201,
                        "t": 424.5257,
                        "r": 385.2,
                        "b": 357.4286
                    },
                    "text": "Answer",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.11",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 385.2,
                        "t": 424.5257,
                        "r": 569.4,
                        "b": 357.4286
                    },
                    "text": "Question",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.12",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 569.4,
                        "t": 424.5257,
                        "r": 753.6,
                        "b": 357.4286
                    },
                    "text": "Comments",
                    "attrs": {
                        "row": 2,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.13",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 16.8,
                        "t": 357.4286,
                        "r": 201,
                        "b": 290.3314
                    },
                    "text": "27",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.14",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 68.88,
                        "t": 338.88048,
                        "r": 84.848852,
                        "b": 330.22248
                    },
                    "text": "Yes",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p10.2.15",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 385.2,
                        "t": 357.4286,
                        "r": 569.4,
                        "b": 290.3314
                    },
                    "text": "N.J.S.A. 40A:11-5 (a)(i) states that, if a municipality utilizes the professional services exemption from the Local Public Contracts Law, “The governing body shall in each instance state supporting reasons for its action in the resolution awarding each contract and shall forthwith cause to be printed once, in the official newspaper, a brief notice stating the nature, duration, service and amount of the contract, and that the resolution and contract are on file and available for public inspection in the office of the clerk of the [] municipality...”. With respect to the award of professional services contracts, is your municipality complying with the above referenced provision of the Local Public Contracts Law?",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.16",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 569.4,
                        "t": 357.4286,
                        "r": 753.6,
                        "b": 290.3314
                    },
                    "text": "",
                    "attrs": {
                        "row": 3,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.17",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 16.8,
                        "t": 290.3314,
                        "r": 201,
                        "b": 223.2343
                    },
                    "text": "",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.18",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 201,
                        "t": 290.3314,
                        "r": 385.2,
                        "b": 223.2343
                    },
                    "text": "",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.19",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 105.84,
                        "t": 557.1,
                        "r": 284.028178,
                        "b": 546.78
                    },
                    "text": "Budget Preparation and Presentation - BP",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "pdf"
                    }
                },
                {
                    "id": "p10.2.20",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 569.4,
                        "t": 290.3314,
                        "r": 753.6,
                        "b": 223.2343
                    },
                    "text": "",
                    "attrs": {
                        "row": 4,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.21",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 28.92,
                        "t": 477.60048,
                        "r": 39.293563,
                        "b": 468.94248
                    },
                    "text": "28",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p10.2.22",
                    "order": 24,
                    "type": "table_cell",
                    "bbox": {
                        "l": 68.876838,
                        "t": 477.60048,
                        "r": 84.84569,
                        "b": 468.94248
                    },
                    "text": "Yes",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p10.2.23",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 105.946435,
                        "t": 537.3,
                        "r": 518.322516,
                        "b": 408.78
                    },
                    "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": 5,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p10.2.24",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 569.4,
                        "t": 223.2343,
                        "r": 753.6,
                        "b": 156.1371
                    },
                    "text": "",
                    "attrs": {
                        "row": 5,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.25",
                    "order": 27,
                    "type": "table_cell",
                    "bbox": {
                        "l": 28.44,
                        "t": 339.66,
                        "r": 38.965155,
                        "b": 329.34
                    },
                    "text": "29",
                    "attrs": {
                        "row": 6,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p10.2.26",
                    "order": 28,
                    "type": "table_cell",
                    "bbox": {
                        "l": 201,
                        "t": 156.1371,
                        "r": 385.2,
                        "b": 89.04
                    },
                    "text": "Yes",
                    "attrs": {
                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p10.2.27",
                    "order": 29,
                    "type": "table_cell",
                    "bbox": {
                        "l": 105.948696,
                        "t": 391.26,
                        "r": 518.463673,
                        "b": 277.5001
                    },
                    "text": "In preparing your annual budget for the current year, 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": 6,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p10.2.28",
                    "order": 30,
                    "type": "table_cell",
                    "bbox": {
                        "l": 569.4,
                        "t": 156.1371,
                        "r": 753.6,
                        "b": 89.04
                    },
                    "text": "",
                    "attrs": {
                        "row": 6,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                }
            ]
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}