Initialize GovOPlaN module seed

docs/PROCUREMENT_DOMAIN_BOUNDARY.md

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+# Procurement Domain Boundary
+
+## Purpose
+
+Procurement procedures for purchase requests, approvals, vendor comparison, tender references, contract handoff, goods receipt, and invoice matching.
+
+## Owns
+
+- purchase request lifecycle
+- vendor comparison records
+- tender references
+- goods receipt facts
+- contract handoff state
+- invoice matching context
+
+## Does Not Own
+
+- XRechnung parsing
+- payment execution
+- general ledger postings
+
+## Integration Candidates
+
+- approvals
+- contracts
+- xrechnung
+- payments
+- erp
+- ledger
+- files
+- workflow
+
+## Seed State
+
+The current repository state is intentionally small:
+
+- module manifest and entry point
+- tenant-level permission definitions
+- manager and viewer role templates
+- documentation topic describing the module boundary
+- Gitea issue workflow templates
+- manifest contract test
+
+No runtime API, database model, migration, WebUI route, or navigation item is registered yet. The first implementation slice should preserve the boundary above and only add user-visible surfaces once the workflow model is clear.
+
+## First Implementation Slice
+
+Define purchase request, vendor comparison, goods receipt, and contract handoff records before integrating approval chains.