OCR human-override SOP (R2)

Status: October 2026 (updated with R4 citation grounding).
Applies to: analysts and reviewers preparing a dossier for credit committee.

OCR (Tesseract) and SYSCOHADA extraction ship without guaranteeing perfect table recovery on stamped or scanned gazettes and financial packs. Automatic extraction is therefore a draft; the analyst override is the control that makes a figure committee-grade.

Related: regulatory-data.md (platform statutes vs tenant deal-room PDFs), workspace-guide.md (Financials / Ratio cockpit / Contradiction radar).

When an override + citation review is mandatory

Before a dossier goes to committee, the analyst must review the affected cells and their source citations when either condition holds:

1. Low OCR confidence. The extracted cell (or the page it came from) shows low OCR confidence. Policy threshold: below 0.85 average word confidence, or any cell the grid flags as low-confidence.
2. Actif ≠ Passif. The statement is UNRECONCILED: total Actif differs from total Passif by more than max(1,000,000 XAF, 0.5 % of total assets) (see DossierAnalyticsService). AUDCIF 2017 Art. 17 requires the two totals to be equal at each closing date, so an unreconciled balance sheet is never accepted as-is.

If neither condition holds, spot-check at least the cells that drive the headline ratios (Net Debt, EBE, DSCR, ICR) and the covenant tests.

Procedure

1. Open the source. From Financials, Ratio cockpit (Voir source), review grids, or Contradiction radar, open the document at the cited page. When a real OCR bounding box exists, the PDF viewer highlights it; when the box is missing or degenerate, use the page reference only — never invent coordinates.
2. Decide the accepted value. Keep the reported value if it matches the page; otherwise enter the value read from the document, in the statement's unit and sign convention.
3. Record the override. Submit the corrected value with a written justification (mandatory; the BFF requires at least 5 characters, e.g. "p.14 Total Passif: OCR read 1 245 6 as 1 245 600 — confirmed on stamped page").
4. Re-check reconciliation. After overrides, confirm Actif = Passif is restored and ratios/covenants refreshed. If the gap persists, escalate to the senior reviewer: do not force a balance with an unexplained override.
5. Citation review. Confirm every figure quoted in the memo or committee pack still resolves to a document + page (ExtractedCell.SourceCitationId / contradiction Citation rows). Empty citations are a review blocker.
6. Reviewer sign-off. A second person with credit-review rights confirms the override log (who, when, previous vs accepted value, reason) before the dossier moves to COMMITTEE_REVIEW.

How citations are produced (R4)

Step	Behaviour
OCR persist	Page-level Citation rows cite_{docId}_p{n} (+ optional first-word bbox)
SYSCOHADA extract	Line match against ExtractedPage.WordsJson → cite_{docId}_p{page}_{lineCode} and ExtractedCell.SourceCitationId when matched; null when unmatched
Contradiction alerts	Hydrated from SoR Citation rows (page, filename, bbox); missing boxes are null, never {0,0,0,0}
UI	Ratio cockpit / tables / radar open the citation; highlight skipped if bbox unusable

API reference

Layer	Path	Permission
BFF (browser/UI)	POST /api/locus/deals/{id}/cells/{cellId}/override	financial:override
SoR	POST /api/deals/{id}/cells/{cellId}/override	financial:override

Request body:

{ "acceptedValue": 1245600, "reason": "p.14 Total Passif misread by OCR; confirmed on stamped page" }

The call stores AcceptedValue, sets HasHumanOverride, and records OverrideReason, OverrideUser and OverrideTimestamp on the cell while keeping the original ReportedValue. An audit event CELL_OVERRIDE is written with the previous and accepted values. An empty reason is rejected (400).

Audit and escalation

• Every override is attributable and immutable in the audit trail; never edit values outside this path.
• Systematic misreads on a document class (same gazette format, same stamp) should be logged for the R2 spot-check (miss/misread rate over 5–10 real scans) so extract upgrades are driven by evidence.
• If a scan is unreadable, request a clean copy from the borrower rather than overriding from memory.