Develop a Spring Boot backend service for a business application. The service will manage users, records, and workflow actions through secure REST APIs. We value readable code, predictable error handling, useful tests, and documentation that enables another engineer to run and maintain the project. The successful freelancer will be expected to work independently, share progress at agreed checkpoints, and raise questions early when a requirement needs clarification. All submitted work should be original, well organized, and ready for practical use after reasonable review.