{
    "document_id": 15308,
    "page": 131,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 15423,
    "item_count": 27,
    "counts_by_type": {
        "footer": 1,
        "table": 1,
        "table_cell": 25
    },
    "build_ms": 3,
    "items": [
        {
            "id": "p131.1",
            "order": 1,
            "type": "table",
            "bbox": {
                "l": 66.96,
                "t": 716.4,
                "r": 541.92,
                "b": 230.4
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 13,
                "n_cols": 2,
                "integrity": {
                    "cells_checked": 13,
                    "cells_flagged": 2,
                    "flags": [
                        {
                            "row": 3,
                            "col": 1,
                            "coverage": 0.49,
                            "text": "Public funds should not be used to purchase goods / service…"
                        },
                        {
                            "row": 7,
                            "col": 1,
                            "coverage": 0.04,
                            "text": "The individual receiving the goods / services should docume…"
                        }
                    ]
                }
            },
            "children": [
                {
                    "id": "p131.1.1",
                    "order": 2,
                    "type": "table_cell",
                    "bbox": {
                        "l": 268.08,
                        "t": 715.88364,
                        "r": 343.905684,
                        "b": 705.72714
                    },
                    "text": "Best Practices",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 2,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p131.1.2",
                    "order": 3,
                    "type": "table_cell",
                    "bbox": {
                        "l": 66.96,
                        "t": 679.0154,
                        "r": 304.44,
                        "b": 641.6308
                    },
                    "text": "",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.1.3",
                    "order": 4,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90,
                        "t": 691.28364,
                        "r": 532.125684,
                        "b": 655.80724
                    },
                    "text": "Departmental policies and procedures for the activity should be formally documented. This should include authorized activity, workflow, responsibilities, documentation requirements and step-by-step instructions for processing activity.",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p131.1.4",
                    "order": 5,
                    "type": "table_cell",
                    "bbox": {
                        "l": 66.96,
                        "t": 641.6308,
                        "r": 304.44,
                        "b": 604.2462
                    },
                    "text": "➢",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.1.5",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90,
                        "t": 641.36364,
                        "r": 519.843942,
                        "b": 618.54714
                    },
                    "text": "Documented policies and procedures helps ensure departmental personnel understand expectations and requirements, and promote accountability and consistency in activities.",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p131.1.6",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 66.96,
                        "t": 604.2462,
                        "r": 304.44,
                        "b": 566.8615
                    },
                    "text": "➢",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.1.7",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 304.44,
                        "t": 604.2462,
                        "r": 541.92,
                        "b": 566.8615
                    },
                    "text": "Public funds should not be used to purchase goods / services solely for the benefit of Department employees. This includes items such as coffee, meals, soft drinks, flowers, and other items that taxpayers should not be expected to pay for.",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.1.8",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 66.96,
                        "t": 566.8615,
                        "r": 304.44,
                        "b": 529.4769
                    },
                    "text": "➢",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.1.9",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90,
                        "t": 554.06374,
                        "r": 525.338946,
                        "b": 518.64714
                    },
                    "text": "Enough documentation should be provided to allow a reasonable person to determine the public purpose of expenditures independently. This should be able to be accomplished solely by reviewing the supporting documents.",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p131.1.10",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 66.96,
                        "t": 529.4769,
                        "r": 304.44,
                        "b": 492.0923
                    },
                    "text": "➢",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.1.11",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90,
                        "t": 504.14364,
                        "r": 534.566538,
                        "b": 468.66714
                    },
                    "text": "Individuals approving purchases and supplier payments should refer to applicable contracts to ensure that all terms are adhered to. This includes price, discounts, and performance guarantees.",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p131.1.12",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 66.96,
                        "t": 492.0923,
                        "r": 304.44,
                        "b": 454.7077
                    },
                    "text": "➢",
                    "attrs": {
                        "row": 6,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.1.13",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90,
                        "t": 454.22364,
                        "r": 528.359544,
                        "b": 431.40714
                    },
                    "text": "Contracts should contain sufficient information to allow verification of terms prior to invoice approval.",
                    "attrs": {
                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p131.1.14",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 66.96,
                        "t": 454.7077,
                        "r": 304.44,
                        "b": 417.3231
                    },
                    "text": "➢",
                    "attrs": {
                        "row": 7,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.1.15",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 304.44,
                        "t": 454.7077,
                        "r": 541.92,
                        "b": 417.3231
                    },
                    "text": "The individual receiving the goods / services should document the actual receipt. This can be accomplished by signing a packing slip, or some other type of document.",
                    "attrs": {
                        "row": 7,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.1.16",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 66.96,
                        "t": 417.3231,
                        "r": 304.44,
                        "b": 379.9385
                    },
                    "text": "➢",
                    "attrs": {
                        "row": 8,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.1.17",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90,
                        "t": 379.58364,
                        "r": 525.921984,
                        "b": 356.82714
                    },
                    "text": "Invoices should be time and date stamped to document receipt and help monitor payment timeliness.",
                    "attrs": {
                        "row": 8,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p131.1.18",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 66.96,
                        "t": 379.9385,
                        "r": 304.44,
                        "b": 342.5538
                    },
                    "text": "➢",
                    "attrs": {
                        "row": 9,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.1.19",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90.00171,
                        "t": 342.32364,
                        "r": 477.711,
                        "b": 332.16714
                    },
                    "text": "When applicable, purchase order numbers should be referenced on the invoice.",
                    "attrs": {
                        "row": 9,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p131.1.20",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 66.96,
                        "t": 342.5538,
                        "r": 304.44,
                        "b": 305.1692
                    },
                    "text": "➢",
                    "attrs": {
                        "row": 10,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.1.21",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90.00171,
                        "t": 317.66364,
                        "r": 456.259374,
                        "b": 307.50714
                    },
                    "text": "Vendor discounts should always be taken and sales tax should not be paid.",
                    "attrs": {
                        "row": 10,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p131.1.22",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 66.96,
                        "t": 305.1692,
                        "r": 304.44,
                        "b": 267.7846
                    },
                    "text": "➢",
                    "attrs": {
                        "row": 11,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.1.23",
                    "order": 24,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90.00171,
                        "t": 293.00374,
                        "r": 536.282712,
                        "b": 270.18724
                    },
                    "text": "Expenditure activity should be coded to the financial accounts most descriptive of the goods / services received.",
                    "attrs": {
                        "row": 11,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p131.1.24",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 66.96,
                        "t": 267.7846,
                        "r": 304.44,
                        "b": 230.4
                    },
                    "text": "➢",
                    "attrs": {
                        "row": 12,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p131.1.25",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 90,
                        "t": 255.68363999999997,
                        "r": 535.793004,
                        "b": 232.86713999999995
                    },
                    "text": "The signature authorization documentation on file in the Accounting Division of Finance and Business Affairs should be kept current.",
                    "attrs": {
                        "row": 12,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p131.2",
            "order": 27,
            "type": "footer",
            "bbox": {
                "l": 295.68,
                "t": 62.4,
                "r": 315.6,
                "b": 49.44
            },
            "text": "[20]",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}