Implement Phase 2 features: roles, assessment groups, budget import, Kanban

- Add hierarchical roles: SuperUser Admin (is_superadmin flag), Tenant Admin, Tenant User with separate /admin route and admin panel - Add Assessment Groups module for property type-based assessment rates (SFHs, Condos, Estate Lots with different regular/special rates) - Enhance Chart of Accounts: initial balance on create (with journal entry), archive/restore accounts, edit all fields including account number & fund type - Add Budget CSV import with downloadable template and account mapping - Add Capital Projects Kanban board with drag-and-drop between year columns, table/kanban view toggle, and PDF export via browser print - Update seed data with assessment groups, second test user, superadmin flag - Create repeatable reseed.sh script for clean database population - Fix AgingReportPage Mantine v7 Table prop compatibility Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
2026-02-18 14:28:46 -05:00
parent e0272f9d8a
commit 01502e07bc
29 changed files with 1792 additions and 142 deletions
--- a/backend/src/app.module.ts
+++ b/backend/src/app.module.ts
@@ -19,6 +19,7 @@ import { ReserveComponentsModule } from './modules/reserve-components/reserve-co
 import { InvestmentsModule } from './modules/investments/investments.module';
 import { CapitalProjectsModule } from './modules/capital-projects/capital-projects.module';
 import { ReportsModule } from './modules/reports/reports.module';
+import { AssessmentGroupsModule } from './modules/assessment-groups/assessment-groups.module';

@Module({
  imports: [
@@ -52,6 +53,7 @@ import { ReportsModule } from './modules/reports/reports.module';
    InvestmentsModule,
    CapitalProjectsModule,
    ReportsModule,
+    AssessmentGroupsModule,
  ],
  controllers: [AppController],
 })
--- a/backend/src/database/tenant-schema.service.ts
+++ b/backend/src/database/tenant-schema.service.ts
@@ -101,6 +101,19 @@ export class TenantSchemaService {
        CHECK (NOT (debit > 0 AND credit > 0))
      )`,

+      // Assessment Groups
+      `CREATE TABLE "${s}".assessment_groups (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        name VARCHAR(255) NOT NULL,
+        description TEXT,
+        regular_assessment DECIMAL(10,2) NOT NULL DEFAULT 0.00,
+        special_assessment DECIMAL(10,2) DEFAULT 0.00,
+        unit_count INTEGER DEFAULT 0,
+        is_active BOOLEAN DEFAULT TRUE,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW()
+      )`,
+
      // Units (homeowners/lots)
      `CREATE TABLE "${s}".units (
        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
@@ -118,6 +131,7 @@ export class TenantSchemaService {
        owner_phone VARCHAR(20),
        is_rented BOOLEAN DEFAULT FALSE,
        monthly_assessment DECIMAL(10,2),
+        assessment_group_id UUID REFERENCES "${s}".assessment_groups(id),
        status VARCHAR(20) DEFAULT 'active' CHECK (status IN ('active', 'inactive', 'sold')),
        created_at TIMESTAMPTZ DEFAULT NOW(),
        updated_at TIMESTAMPTZ DEFAULT NOW()
--- a/backend/src/modules/accounts/accounts.controller.ts
+++ b/backend/src/modules/accounts/accounts.controller.ts
@@ -16,8 +16,8 @@ export class AccountsController {

  @Get()
  @ApiOperation({ summary: 'List all accounts' })
-  findAll(@Query('fundType') fundType?: string) {
-    return this.accountsService.findAll(fundType);
+  findAll(@Query('fundType') fundType?: string, @Query('includeArchived') includeArchived?: string) {
+    return this.accountsService.findAll(fundType, includeArchived === 'true');
  }

  @Get('trial-balance')
--- a/backend/src/modules/accounts/accounts.service.ts
+++ b/backend/src/modules/accounts/accounts.service.ts
@@ -7,12 +7,21 @@ import { UpdateAccountDto } from './dto/update-account.dto';
 export class AccountsService {
  constructor(private tenant: TenantService) {}

-  async findAll(fundType?: string) {
-    let sql = 'SELECT * FROM accounts WHERE is_active = true';
+  async findAll(fundType?: string, includeArchived?: boolean) {
+    let sql = 'SELECT * FROM accounts';
    const params: any[] = [];
+    const conditions: string[] = [];
+
+    if (!includeArchived) {
+      conditions.push('is_active = true');
+    }
    if (fundType) {
-      sql += ' AND fund_type = $1';
      params.push(fundType);
+      conditions.push(`fund_type = $${params.length}`);
+    }
+
+    if (conditions.length) {
+      sql += ' WHERE ' + conditions.join(' AND ');
    }
    sql += ' ORDER BY account_number';
    return this.tenant.query(sql, params);
@@ -47,7 +56,51 @@ export class AccountsService {
        dto.is1099Reportable || false,
      ],
    );
-    return rows[0];
+    const account = rows[0];
+
+    // Create opening balance journal entry if initialBalance is provided and non-zero
+    if (dto.initialBalance && dto.initialBalance !== 0) {
+      const now = new Date();
+      const year = now.getFullYear();
+      const month = now.getMonth() + 1;
+
+      // Find or use the current fiscal period
+      const periods = await this.tenant.query(
+        'SELECT id FROM fiscal_periods WHERE year = $1 AND month = $2',
+        [year, month],
+      );
+      if (periods.length) {
+        const fiscalPeriodId = periods[0].id;
+        const absAmount = Math.abs(dto.initialBalance);
+
+        // Determine debit/credit based on account type
+        const isDebitNormal = ['asset', 'expense'].includes(dto.accountType);
+        const debit = isDebitNormal ? absAmount : 0;
+        const credit = isDebitNormal ? 0 : absAmount;
+
+        // Create the journal entry
+        const jeRows = await this.tenant.query(
+          `INSERT INTO journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
+           VALUES (CURRENT_DATE, $1, 'opening_balance', $2, true, NOW(), $3)
+           RETURNING id`,
+          [
+            `Opening balance for ${dto.name}`,
+            fiscalPeriodId,
+            '00000000-0000-0000-0000-000000000000',
+          ],
+        );
+
+        if (jeRows.length) {
+          await this.tenant.query(
+            `INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
+             VALUES ($1, $2, $3, $4, $5)`,
+            [jeRows[0].id, account.id, debit, credit, 'Opening balance'],
+          );
+        }
+      }
+    }
+
+    return account;
  }

  async update(id: string, dto: UpdateAccountDto) {
@@ -62,6 +115,9 @@ export class AccountsService {

    if (dto.name !== undefined) { sets.push(`name = $${idx++}`); params.push(dto.name); }
    if (dto.description !== undefined) { sets.push(`description = $${idx++}`); params.push(dto.description); }
+    if (dto.accountNumber !== undefined) { sets.push(`account_number = $${idx++}`); params.push(dto.accountNumber); }
+    if (dto.accountType !== undefined) { sets.push(`account_type = $${idx++}`); params.push(dto.accountType); }
+    if (dto.fundType !== undefined) { sets.push(`fund_type = $${idx++}`); params.push(dto.fundType); }
    if (dto.is1099Reportable !== undefined) { sets.push(`is_1099_reportable = $${idx++}`); params.push(dto.is1099Reportable); }
    if (dto.isActive !== undefined) { sets.push(`is_active = $${idx++}`); params.push(dto.isActive); }

--- a/backend/src/modules/accounts/dto/create-account.dto.ts
+++ b/backend/src/modules/accounts/dto/create-account.dto.ts
@@ -32,4 +32,8 @@ export class CreateAccountDto {
  @IsBoolean()
  @IsOptional()
  is1099Reportable?: boolean;
+
+  @ApiProperty({ required: false, default: 0 })
+  @IsOptional()
+  initialBalance?: number;
 }
--- a/backend/src/modules/accounts/dto/update-account.dto.ts
+++ b/backend/src/modules/accounts/dto/update-account.dto.ts
@@ -1,4 +1,4 @@
-import { IsString, IsOptional, IsBoolean, IsIn } from 'class-validator';
+import { IsString, IsOptional, IsBoolean, IsIn, IsInt } from 'class-validator';
 import { ApiProperty } from '@nestjs/swagger';

 export class UpdateAccountDto {
@@ -26,4 +26,14 @@ export class UpdateAccountDto {
  @IsBoolean()
  @IsOptional()
  isActive?: boolean;
+
+  @ApiProperty({ required: false })
+  @IsInt()
+  @IsOptional()
+  accountNumber?: number;
+
+  @ApiProperty({ required: false })
+  @IsIn(['operating', 'reserve'])
+  @IsOptional()
+  fundType?: string;
 }
--- a/backend/src/modules/assessment-groups/assessment-groups.controller.ts
+++ b/backend/src/modules/assessment-groups/assessment-groups.controller.ts
@@ -0,0 +1,27 @@
+import { Controller, Get, Post, Put, Body, Param, UseGuards } from '@nestjs/common';
+import { ApiTags, ApiBearerAuth } from '@nestjs/swagger';
+import { JwtAuthGuard } from '../auth/guards/jwt-auth.guard';
+import { AssessmentGroupsService } from './assessment-groups.service';
+
+@ApiTags('assessment-groups')
+@Controller('assessment-groups')
+@ApiBearerAuth()
+@UseGuards(JwtAuthGuard)
+export class AssessmentGroupsController {
+  constructor(private service: AssessmentGroupsService) {}
+
+  @Get()
+  findAll() { return this.service.findAll(); }
+
+  @Get('summary')
+  getSummary() { return this.service.getSummary(); }
+
+  @Get(':id')
+  findOne(@Param('id') id: string) { return this.service.findOne(id); }
+
+  @Post()
+  create(@Body() dto: any) { return this.service.create(dto); }
+
+  @Put(':id')
+  update(@Param('id') id: string, @Body() dto: any) { return this.service.update(id, dto); }
+}
--- a/backend/src/modules/assessment-groups/assessment-groups.module.ts
+++ b/backend/src/modules/assessment-groups/assessment-groups.module.ts
@@ -0,0 +1,12 @@
+import { Module } from '@nestjs/common';
+import { AssessmentGroupsService } from './assessment-groups.service';
+import { AssessmentGroupsController } from './assessment-groups.controller';
+import { DatabaseModule } from '../../database/database.module';
+
+@Module({
+  imports: [DatabaseModule],
+  controllers: [AssessmentGroupsController],
+  providers: [AssessmentGroupsService],
+  exports: [AssessmentGroupsService],
+})
+export class AssessmentGroupsModule {}
--- a/backend/src/modules/assessment-groups/assessment-groups.service.ts
+++ b/backend/src/modules/assessment-groups/assessment-groups.service.ts
@@ -0,0 +1,72 @@
+import { Injectable, NotFoundException } from '@nestjs/common';
+import { TenantService } from '../../database/tenant.service';
+
+@Injectable()
+export class AssessmentGroupsService {
+  constructor(private tenant: TenantService) {}
+
+  async findAll() {
+    return this.tenant.query(`
+      SELECT ag.*,
+        (SELECT COUNT(*) FROM units u WHERE u.assessment_group_id = ag.id) as actual_unit_count,
+        ag.regular_assessment * ag.unit_count as monthly_operating_income,
+        ag.special_assessment * ag.unit_count as monthly_reserve_income,
+        (ag.regular_assessment + ag.special_assessment) * ag.unit_count as total_monthly_income
+      FROM assessment_groups ag
+      ORDER BY ag.name
+    `);
+  }
+
+  async findOne(id: string) {
+    const rows = await this.tenant.query('SELECT * FROM assessment_groups WHERE id = $1', [id]);
+    if (!rows.length) throw new NotFoundException('Assessment group not found');
+    return rows[0];
+  }
+
+  async create(dto: any) {
+    const rows = await this.tenant.query(
+      `INSERT INTO assessment_groups (name, description, regular_assessment, special_assessment, unit_count)
+       VALUES ($1, $2, $3, $4, $5) RETURNING *`,
+      [dto.name, dto.description || null, dto.regularAssessment || 0, dto.specialAssessment || 0, dto.unitCount || 0],
+    );
+    return rows[0];
+  }
+
+  async update(id: string, dto: any) {
+    await this.findOne(id);
+    const sets: string[] = [];
+    const params: any[] = [];
+    let idx = 1;
+
+    if (dto.name !== undefined) { sets.push(`name = $${idx++}`); params.push(dto.name); }
+    if (dto.description !== undefined) { sets.push(`description = $${idx++}`); params.push(dto.description); }
+    if (dto.regularAssessment !== undefined) { sets.push(`regular_assessment = $${idx++}`); params.push(dto.regularAssessment); }
+    if (dto.specialAssessment !== undefined) { sets.push(`special_assessment = $${idx++}`); params.push(dto.specialAssessment); }
+    if (dto.unitCount !== undefined) { sets.push(`unit_count = $${idx++}`); params.push(dto.unitCount); }
+    if (dto.isActive !== undefined) { sets.push(`is_active = $${idx++}`); params.push(dto.isActive); }
+
+    if (!sets.length) return this.findOne(id);
+
+    sets.push('updated_at = NOW()');
+    params.push(id);
+
+    const rows = await this.tenant.query(
+      `UPDATE assessment_groups SET ${sets.join(', ')} WHERE id = $${idx} RETURNING *`,
+      params,
+    );
+    return rows[0];
+  }
+
+  async getSummary() {
+    const rows = await this.tenant.query(`
+      SELECT
+        COUNT(*) as group_count,
+        COALESCE(SUM(regular_assessment * unit_count), 0) as total_monthly_operating,
+        COALESCE(SUM(special_assessment * unit_count), 0) as total_monthly_reserve,
+        COALESCE(SUM((regular_assessment + special_assessment) * unit_count), 0) as total_monthly_income,
+        COALESCE(SUM(unit_count), 0) as total_units
+      FROM assessment_groups WHERE is_active = true
+    `);
+    return rows[0];
+  }
+}
--- a/backend/src/modules/auth/admin.controller.ts
+++ b/backend/src/modules/auth/admin.controller.ts
@@ -0,0 +1,45 @@
+import { Controller, Get, Post, Body, Param, UseGuards, Req, ForbiddenException } from '@nestjs/common';
+import { ApiTags, ApiBearerAuth } from '@nestjs/swagger';
+import { JwtAuthGuard } from './guards/jwt-auth.guard';
+import { UsersService } from '../users/users.service';
+
+@ApiTags('admin')
+@Controller('admin')
+@ApiBearerAuth()
+@UseGuards(JwtAuthGuard)
+export class AdminController {
+  constructor(private usersService: UsersService) {}
+
+  private async requireSuperadmin(req: any) {
+    const user = await this.usersService.findById(req.user.userId || req.user.sub);
+    if (!user?.isSuperadmin) {
+      throw new ForbiddenException('SuperUser Admin access required');
+    }
+  }
+
+  @Get('users')
+  async listUsers(@Req() req: any) {
+    await this.requireSuperadmin(req);
+    const users = await this.usersService.findAllUsers();
+    return users.map(u => ({
+      id: u.id, email: u.email, firstName: u.firstName, lastName: u.lastName,
+      isSuperadmin: u.isSuperadmin, lastLoginAt: u.lastLoginAt, createdAt: u.createdAt,
+      organizations: u.userOrganizations?.map(uo => ({
+        id: uo.organizationId, name: uo.organization?.name, role: uo.role,
+      })) || [],
+    }));
+  }
+
+  @Get('organizations')
+  async listOrganizations(@Req() req: any) {
+    await this.requireSuperadmin(req);
+    return this.usersService.findAllOrganizations();
+  }
+
+  @Post('users/:id/superadmin')
+  async toggleSuperadmin(@Req() req: any, @Param('id') id: string, @Body() body: { isSuperadmin: boolean }) {
+    await this.requireSuperadmin(req);
+    await this.usersService.setSuperadmin(id, body.isSuperadmin);
+    return { success: true };
+  }
+}
--- a/backend/src/modules/auth/auth.module.ts
+++ b/backend/src/modules/auth/auth.module.ts
@@ -3,6 +3,7 @@ import { JwtModule } from '@nestjs/jwt';
 import { PassportModule } from '@nestjs/passport';
 import { ConfigModule, ConfigService } from '@nestjs/config';
 import { AuthController } from './auth.controller';
+import { AdminController } from './admin.controller';
 import { AuthService } from './auth.service';
 import { JwtStrategy } from './strategies/jwt.strategy';
 import { LocalStrategy } from './strategies/local.strategy';
@@ -21,7 +22,7 @@ import { UsersModule } from '../users/users.module';
      }),
    }),
  ],
-  controllers: [AuthController],
+  controllers: [AuthController, AdminController],
  providers: [AuthService, JwtStrategy, LocalStrategy],
  exports: [AuthService],
 })
--- a/backend/src/modules/auth/auth.service.ts
+++ b/backend/src/modules/auth/auth.service.ts
@@ -109,6 +109,7 @@ export class AuthService {
    const payload: Record<string, any> = {
      sub: user.id,
      email: user.email,
+      isSuperadmin: user.isSuperadmin || false,
    };

    if (defaultOrg) {
@@ -124,6 +125,7 @@ export class AuthService {
        email: user.email,
        firstName: user.firstName,
        lastName: user.lastName,
+        isSuperadmin: user.isSuperadmin || false,
      },
      organizations: orgs.map((uo) => ({
        id: uo.organizationId,
--- a/backend/src/modules/auth/strategies/jwt.strategy.ts
+++ b/backend/src/modules/auth/strategies/jwt.strategy.ts
@@ -20,6 +20,7 @@ export class JwtStrategy extends PassportStrategy(Strategy) {
      orgId: payload.orgId,
      orgSchema: payload.orgSchema,
      role: payload.role,
+      isSuperadmin: payload.isSuperadmin || false,
    };
  }
 }
--- a/backend/src/modules/budgets/budgets.controller.ts
+++ b/backend/src/modules/budgets/budgets.controller.ts
@@ -1,5 +1,6 @@
-import { Controller, Get, Put, Body, Param, Query, UseGuards, ParseIntPipe } from '@nestjs/common';
+import { Controller, Get, Put, Post, Body, Param, Query, Res, UseGuards, ParseIntPipe } from '@nestjs/common';
 import { ApiTags, ApiOperation, ApiBearerAuth } from '@nestjs/swagger';
+import { Response } from 'express';
 import { JwtAuthGuard } from '../auth/guards/jwt-auth.guard';
 import { BudgetsService } from './budgets.service';
 import { UpsertBudgetDto } from './dto/upsert-budget.dto';
@@ -11,6 +12,38 @@ import { UpsertBudgetDto } from './dto/upsert-budget.dto';
 export class BudgetsController {
  constructor(private budgetsService: BudgetsService) {}

+  @Post(':year/import')
+  @ApiOperation({ summary: 'Import budget data from parsed CSV/XLSX lines' })
+  importBudget(
+    @Param('year', ParseIntPipe) year: number,
+    @Body() lines: any[],
+  ) {
+    return this.budgetsService.importBudget(year, lines);
+  }
+
+  @Get(':year/template')
+  @ApiOperation({ summary: 'Download budget CSV template for a fiscal year' })
+  async getTemplate(
+    @Param('year', ParseIntPipe) year: number,
+    @Res() res: Response,
+  ) {
+    const csv = await this.budgetsService.getTemplate(year);
+    res.set({
+      'Content-Type': 'text/csv',
+      'Content-Disposition': `attachment; filename="budget_template_${year}.csv"`,
+    });
+    res.send(csv);
+  }
+
+  @Get(':year/vs-actual')
+  @ApiOperation({ summary: 'Budget vs actual comparison' })
+  budgetVsActual(
+    @Param('year', ParseIntPipe) year: number,
+    @Query('month') month?: string,
+  ) {
+    return this.budgetsService.getBudgetVsActual(year, month ? parseInt(month) : undefined);
+  }
+
  @Get(':year')
  @ApiOperation({ summary: 'Get budgets for a fiscal year' })
  findByYear(@Param('year', ParseIntPipe) year: number) {
@@ -25,13 +58,4 @@ export class BudgetsController {
  ) {
    return this.budgetsService.upsert(year, budgets);
  }
-
-  @Get(':year/vs-actual')
-  @ApiOperation({ summary: 'Budget vs actual comparison' })
-  budgetVsActual(
-    @Param('year', ParseIntPipe) year: number,
-    @Query('month') month?: string,
-  ) {
-    return this.budgetsService.getBudgetVsActual(year, month ? parseInt(month) : undefined);
-  }
 }
--- a/backend/src/modules/budgets/budgets.service.ts
+++ b/backend/src/modules/budgets/budgets.service.ts
@@ -6,6 +6,96 @@ import { UpsertBudgetDto } from './dto/upsert-budget.dto';
 export class BudgetsService {
  constructor(private tenant: TenantService) {}

+  async importBudget(year: number, lines: any[]) {
+    const results = [];
+    const errors: string[] = [];
+
+    for (let i = 0; i < lines.length; i++) {
+      const line = lines[i];
+      const accountNumber = String(line.accountNumber || line.account_number || '').trim();
+      if (!accountNumber) {
+        errors.push(`Row ${i + 1}: missing account_number`);
+        continue;
+      }
+
+      // Look up account by account_number
+      const accounts = await this.tenant.query(
+        `SELECT id, fund_type FROM accounts WHERE account_number = $1 AND is_active = true`,
+        [parseInt(accountNumber, 10)],
+      );
+
+      if (!accounts || accounts.length === 0) {
+        errors.push(`Row ${i + 1}: account_number ${accountNumber} not found`);
+        continue;
+      }
+
+      const account = accounts[0];
+      const fundType = line.fund_type || account.fund_type || 'operating';
+
+      const rows = await this.tenant.query(
+        `INSERT INTO budgets (fiscal_year, account_id, fund_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt, notes)
+         VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, $13, $14, $15, $16)
+         ON CONFLICT (fiscal_year, account_id, fund_type)
+         DO UPDATE SET jan=$4, feb=$5, mar=$6, apr=$7, may=$8, jun=$9, jul=$10, aug=$11, sep=$12, oct=$13, nov=$14, dec_amt=$15, notes=$16
+         RETURNING *`,
+        [
+          year,
+          account.id,
+          fundType,
+          parseFloat(line.jan) || 0,
+          parseFloat(line.feb) || 0,
+          parseFloat(line.mar) || 0,
+          parseFloat(line.apr) || 0,
+          parseFloat(line.may) || 0,
+          parseFloat(line.jun) || 0,
+          parseFloat(line.jul) || 0,
+          parseFloat(line.aug) || 0,
+          parseFloat(line.sep) || 0,
+          parseFloat(line.oct) || 0,
+          parseFloat(line.nov) || 0,
+          parseFloat(line.dec_amt || line.dec) || 0,
+          line.notes || null,
+        ],
+      );
+      results.push(rows[0]);
+    }
+
+    return { imported: results.length, errors };
+  }
+
+  async getTemplate(year: number): Promise<string> {
+    // Get all active income/expense accounts with existing budget data
+    const rows = await this.tenant.query(
+      `SELECT a.account_number, a.name as account_name,
+              COALESCE(b.jan, 0) as jan, COALESCE(b.feb, 0) as feb,
+              COALESCE(b.mar, 0) as mar, COALESCE(b.apr, 0) as apr,
+              COALESCE(b.may, 0) as may, COALESCE(b.jun, 0) as jun,
+              COALESCE(b.jul, 0) as jul, COALESCE(b.aug, 0) as aug,
+              COALESCE(b.sep, 0) as sep, COALESCE(b.oct, 0) as oct,
+              COALESCE(b.nov, 0) as nov, COALESCE(b.dec_amt, 0) as dec
+       FROM accounts a
+       LEFT JOIN budgets b ON b.account_id = a.id AND b.fiscal_year = $1
+       WHERE a.is_active = true
+         AND a.account_type IN ('income', 'expense')
+       ORDER BY a.account_number`,
+      [year],
+    );
+
+    const header = 'account_number,account_name,jan,feb,mar,apr,may,jun,jul,aug,sep,oct,nov,dec';
+    const csvLines = rows.map((r: any) => {
+      const name = String(r.account_name).includes(',')
+        ? `"${r.account_name}"`
+        : r.account_name;
+      return [
+        r.account_number, name,
+        r.jan, r.feb, r.mar, r.apr, r.may, r.jun,
+        r.jul, r.aug, r.sep, r.oct, r.nov, r.dec,
+      ].join(',');
+    });
+
+    return [header, ...csvLines].join('\n');
+  }
+
  async findByYear(year: number) {
    return this.tenant.query(
      `SELECT b.*, a.account_number, a.name as account_name, a.account_type
--- a/backend/src/modules/users/entities/user.entity.ts
+++ b/backend/src/modules/users/entities/user.entity.ts
@@ -43,6 +43,9 @@ export class User {
  @Column({ name: 'oauth_provider_id', nullable: true })
  oauthProviderId: string;

+  @Column({ name: 'is_superadmin', default: false })
+  isSuperadmin: boolean;
+
  @Column({ name: 'last_login_at', type: 'timestamptz', nullable: true })
  lastLoginAt: Date;

--- a/backend/src/modules/users/users.service.ts
+++ b/backend/src/modules/users/users.service.ts
@@ -38,4 +38,25 @@ export class UsersService {
  async updateLastLogin(id: string): Promise<void> {
    await this.usersRepository.update(id, { lastLoginAt: new Date() });
  }
+
+  async findAllUsers(): Promise<User[]> {
+    return this.usersRepository.find({
+      relations: ['userOrganizations', 'userOrganizations.organization'],
+      order: { createdAt: 'DESC' },
+    });
+  }
+
+  async findAllOrganizations(): Promise<any[]> {
+    const dataSource = this.usersRepository.manager.connection;
+    return dataSource.query(`
+      SELECT o.*,
+        (SELECT COUNT(*) FROM shared.user_organizations WHERE organization_id = o.id) as member_count
+      FROM shared.organizations o
+      ORDER BY o.created_at DESC
+    `);
+  }
+
+  async setSuperadmin(userId: string, isSuperadmin: boolean): Promise<void> {
+    await this.usersRepository.update(userId, { isSuperadmin });
+  }
 }
--- a/db/init/00-init.sql
+++ b/db/init/00-init.sql
@@ -42,6 +42,7 @@ CREATE TABLE shared.users (
    oauth_provider VARCHAR(50),
    oauth_provider_id VARCHAR(255),
    last_login_at TIMESTAMPTZ,
+    is_superadmin BOOLEAN DEFAULT FALSE,
    created_at TIMESTAMPTZ DEFAULT NOW(),
    updated_at TIMESTAMPTZ DEFAULT NOW()
 );
@@ -51,7 +52,7 @@ CREATE TABLE shared.user_organizations (
    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
    user_id UUID NOT NULL REFERENCES shared.users(id) ON DELETE CASCADE,
    organization_id UUID NOT NULL REFERENCES shared.organizations(id) ON DELETE CASCADE,
-    role VARCHAR(50) NOT NULL CHECK (role IN ('president', 'treasurer', 'secretary', 'member_at_large', 'manager', 'homeowner')),
+    role VARCHAR(50) NOT NULL CHECK (role IN ('president', 'treasurer', 'secretary', 'member_at_large', 'manager', 'homeowner', 'admin', 'viewer')),
    is_active BOOLEAN DEFAULT TRUE,
    joined_at TIMESTAMPTZ DEFAULT NOW(),
    UNIQUE(user_id, organization_id)
--- a/db/seed/reseed.sh
+++ b/db/seed/reseed.sh
@@ -0,0 +1,84 @@
+#!/bin/bash
+# ============================================================
+# HOA LedgerIQ - Repeatable Seed Data Script
+# ============================================================
+# Usage: ./db/seed/reseed.sh
+#
+# This script will:
+#   1. Drop the tenant schema (if it exists)
+#   2. Remove the test users and organization
+#   3. Re-run the full seed SQL to recreate everything fresh
+#
+# Prerequisites:
+#   - PostgreSQL container must be running (docker compose up -d postgres)
+#   - DATABASE_URL or PGHOST/PGUSER etc must be configured
+# ============================================================
+
+set -e
+
+# Configuration
+DB_HOST="${DB_HOST:-localhost}"
+DB_PORT="${DB_PORT:-5432}"
+DB_NAME="${DB_NAME:-hoa_platform}"
+DB_USER="${DB_USER:-hoa_admin}"
+DB_PASS="${DB_PASS:-hoa_secure_pass}"
+
+SCRIPT_DIR="$(cd "$(dirname "${BASH_SOURCE[0]}")" && pwd)"
+SEED_FILE="$SCRIPT_DIR/seed.sql"
+
+echo "============================================"
+echo "  HOA LedgerIQ - Reseed Database"
+echo "============================================"
+echo ""
+echo "Host: $DB_HOST:$DB_PORT"
+echo "Database: $DB_NAME"
+echo ""
+
+# Check if seed file exists
+if [ ! -f "$SEED_FILE" ]; then
+  echo "ERROR: Seed file not found at $SEED_FILE"
+  exit 1
+fi
+
+CLEANUP_SQL=$(cat <<'EOSQL'
+  DROP SCHEMA IF EXISTS tenant_sunrise_valley CASCADE;
+  DELETE FROM shared.user_organizations WHERE user_id IN (
+    SELECT id FROM shared.users WHERE email IN ('admin@sunrisevalley.org', 'viewer@sunrisevalley.org')
+  );
+  DELETE FROM shared.users WHERE email IN ('admin@sunrisevalley.org', 'viewer@sunrisevalley.org');
+  DELETE FROM shared.organizations WHERE schema_name = 'tenant_sunrise_valley';
+EOSQL
+)
+
+# Check if we can connect directly
+export PGPASSWORD="$DB_PASS"
+if psql -h "$DB_HOST" -p "$DB_PORT" -U "$DB_USER" -d "$DB_NAME" -c "SELECT 1" > /dev/null 2>&1; then
+  echo "Step 1: Cleaning existing tenant data..."
+  echo "$CLEANUP_SQL" | psql -h "$DB_HOST" -p "$DB_PORT" -U "$DB_USER" -d "$DB_NAME"
+
+  echo "Step 2: Running seed SQL..."
+  psql -h "$DB_HOST" -p "$DB_PORT" -U "$DB_USER" -d "$DB_NAME" -f "$SEED_FILE"
+else
+  # Try via docker
+  echo "Direct connection failed. Trying via Docker..."
+  DOCKER_CMD="docker compose exec -T postgres psql -U $DB_USER -d $DB_NAME"
+
+  echo "Step 1: Cleaning existing tenant data..."
+  echo "$CLEANUP_SQL" | $DOCKER_CMD
+
+  echo "Step 2: Running seed SQL..."
+  $DOCKER_CMD < "$SEED_FILE"
+fi
+
+echo ""
+echo "============================================"
+echo "  Reseed complete!"
+echo "============================================"
+echo ""
+echo "  Test Accounts:"
+echo "  Admin:  admin@sunrisevalley.org / password123"
+echo "          (SuperAdmin + President role)"
+echo ""
+echo "  Viewer: viewer@sunrisevalley.org / password123"
+echo "          (Homeowner role)"
+echo "============================================"
--- a/db/seed/seed.sql
+++ b/db/seed/seed.sql
@@ -48,14 +48,15 @@ BEGIN
 -- Check if user exists
 SELECT id INTO v_user_id FROM shared.users WHERE email = 'admin@sunrisevalley.org';
 IF v_user_id IS NULL THEN
-  INSERT INTO shared.users (id, email, password_hash, first_name, last_name)
+  INSERT INTO shared.users (id, email, password_hash, first_name, last_name, is_superadmin)
  VALUES (
    uuid_generate_v4(),
    'admin@sunrisevalley.org',
    -- bcrypt hash of 'password123'
    '$2b$10$1mtM00QBNQpAsyopajk3BeFY5DdxksvRYuM1E8qB.ePjCIYkfHMHO',
    'Sarah',
-    'Johnson'
+    'Johnson',
+    true
  ) RETURNING id INTO v_user_id;
 END IF;

@@ -78,6 +79,26 @@ IF v_org_id IS NULL THEN
  VALUES (v_user_id, v_org_id, 'president');
 END IF;

+-- Create a second test user (viewer/homeowner)
+DECLARE v_viewer_id UUID;
+BEGIN
+  SELECT id INTO v_viewer_id FROM shared.users WHERE email = 'viewer@sunrisevalley.org';
+  IF v_viewer_id IS NULL THEN
+    INSERT INTO shared.users (id, email, password_hash, first_name, last_name, is_superadmin)
+    VALUES (
+      uuid_generate_v4(),
+      'viewer@sunrisevalley.org',
+      '$2b$10$1mtM00QBNQpAsyopajk3BeFY5DdxksvRYuM1E8qB.ePjCIYkfHMHO',
+      'Mike',
+      'Resident',
+      false
+    ) RETURNING id INTO v_viewer_id;
+
+    INSERT INTO shared.user_organizations (user_id, organization_id, role)
+    VALUES (v_viewer_id, v_org_id, 'homeowner');
+  END IF;
+END;
+
 -- ============================================================
 -- 2. Create tenant schema (if not exists)
 -- ============================================================
@@ -147,6 +168,19 @@ CREATE TABLE IF NOT EXISTS %I.journal_entry_lines (
  memo TEXT
 )', v_schema);

+EXECUTE format('
+CREATE TABLE IF NOT EXISTS %I.assessment_groups (
+  id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  name VARCHAR(255) NOT NULL,
+  description TEXT,
+  regular_assessment DECIMAL(10,2) NOT NULL DEFAULT 0.00,
+  special_assessment DECIMAL(10,2) DEFAULT 0.00,
+  unit_count INTEGER DEFAULT 0,
+  is_active BOOLEAN DEFAULT TRUE,
+  created_at TIMESTAMPTZ DEFAULT NOW(),
+  updated_at TIMESTAMPTZ DEFAULT NOW()
+)', v_schema);
+
 EXECUTE format('
 CREATE TABLE IF NOT EXISTS %I.units (
  id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
@@ -164,6 +198,7 @@ CREATE TABLE IF NOT EXISTS %I.units (
  owner_phone VARCHAR(20),
  is_rented BOOLEAN DEFAULT FALSE,
  monthly_assessment DECIMAL(10,2),
+  assessment_group_id UUID,
  status VARCHAR(20) DEFAULT ''active'',
  created_at TIMESTAMPTZ DEFAULT NOW(),
  updated_at TIMESTAMPTZ DEFAULT NOW()
@@ -314,6 +349,7 @@ EXECUTE format('DELETE FROM %I.investment_accounts', v_schema);
 EXECUTE format('DELETE FROM %I.reserve_components', v_schema);
 EXECUTE format('DELETE FROM %I.vendors', v_schema);
 EXECUTE format('DELETE FROM %I.units', v_schema);
+EXECUTE format('DELETE FROM %I.assessment_groups', v_schema);
 EXECUTE format('DELETE FROM %I.fiscal_periods', v_schema);
 EXECUTE format('DELETE FROM %I.accounts', v_schema);

@@ -376,6 +412,15 @@ FOR v_month IN 1..12 LOOP
    USING v_year - 1, v_month, 'closed';
 END LOOP;

+-- ============================================================
+-- 4b. Seed Assessment Groups
+-- ============================================================
+EXECUTE format('INSERT INTO %I.assessment_groups (name, description, regular_assessment, special_assessment, unit_count) VALUES
+  (''Single Family Homes'', ''Standard single family detached homes (Units 1-20)'', 350.00, 0.00, 20),
+  (''Patio Homes'', ''Medium-sized patio homes (Units 21-35)'', 425.00, 0.00, 15),
+  (''Estate Lots'', ''Large estate lots (Units 36-50)'', 500.00, 75.00, 15)
+', v_schema);
+
 -- ============================================================
 -- 5. Seed 50 units
 -- ============================================================
@@ -394,17 +439,26 @@ DECLARE
    'Mitchell','Carter','Roberts'];
  v_unit_num INT;
  v_assess NUMERIC;
+  v_ag_id UUID;
+  v_ag_name TEXT;
 BEGIN
  FOR v_unit_num IN 1..50 LOOP
-    -- Vary assessment based on unit size
-    v_assess := CASE
-      WHEN v_unit_num <= 20 THEN 350.00   -- standard
-      WHEN v_unit_num <= 35 THEN 425.00   -- medium
-      ELSE 500.00                          -- large
-    END;
+    -- Vary assessment based on unit size and assign assessment group
+    IF v_unit_num <= 20 THEN
+      v_assess := 350.00;
+      v_ag_name := 'Single Family Homes';
+    ELSIF v_unit_num <= 35 THEN
+      v_assess := 425.00;
+      v_ag_name := 'Patio Homes';
+    ELSE
+      v_assess := 500.00;
+      v_ag_name := 'Estate Lots';
+    END IF;

-    EXECUTE format('INSERT INTO %I.units (unit_number, address_line1, city, state, zip_code, owner_name, owner_email, owner_phone, monthly_assessment, square_footage)
-      VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10)', v_schema)
+    EXECUTE format('SELECT id FROM %I.assessment_groups WHERE name = $1', v_schema) INTO v_ag_id USING v_ag_name;
+
+    EXECUTE format('INSERT INTO %I.units (unit_number, address_line1, city, state, zip_code, owner_name, owner_email, owner_phone, monthly_assessment, square_footage, assessment_group_id)
+      VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11)', v_schema)
    USING
      LPAD(v_unit_num::TEXT, 3, '0'),
      (100 + v_unit_num * 2)::TEXT || ' Sunrise Valley Drive',
@@ -413,7 +467,8 @@ BEGIN
      LOWER(v_first_names[v_unit_num]) || '.' || LOWER(v_last_names[v_unit_num]) || '@email.com',
      '(480) 555-' || LPAD((1000 + v_unit_num)::TEXT, 4, '0'),
      v_assess,
-      CASE WHEN v_unit_num <= 20 THEN 1200 WHEN v_unit_num <= 35 THEN 1600 ELSE 2000 END;
+      CASE WHEN v_unit_num <= 20 THEN 1200 WHEN v_unit_num <= 35 THEN 1600 ELSE 2000 END,
+      v_ag_id;
  END LOOP;
 END;

@@ -779,6 +834,7 @@ EXECUTE format('INSERT INTO %I.capital_projects (name, description, estimated_co
 ', v_schema) USING v_year;

 RAISE NOTICE 'Seed data created successfully for Sunrise Valley HOA!';
-RAISE NOTICE 'Login: admin@sunrisevalley.org / password123';
+RAISE NOTICE 'Admin Login: admin@sunrisevalley.org / password123 (SuperAdmin + President)';
+RAISE NOTICE 'Viewer Login: viewer@sunrisevalley.org / password123 (Homeowner)';

 END $$;
--- a/frontend/src/App.tsx
+++ b/frontend/src/App.tsx
@@ -23,6 +23,8 @@ import { CashFlowPage } from './pages/reports/CashFlowPage';
 import { AgingReportPage } from './pages/reports/AgingReportPage';
 import { YearEndPage } from './pages/reports/YearEndPage';
 import { SettingsPage } from './pages/settings/SettingsPage';
+import { AdminPage } from './pages/admin/AdminPage';
+import { AssessmentGroupsPage } from './pages/assessment-groups/AssessmentGroupsPage';

 function ProtectedRoute({ children }: { children: React.ReactNode }) {
  const token = useAuthStore((s) => s.token);
@@ -38,6 +40,14 @@ function OrgRequiredRoute({ children }: { children: React.ReactNode }) {
  return <>{children}</>;
 }

+function SuperAdminRoute({ children }: { children: React.ReactNode }) {
+  const token = useAuthStore((s) => s.token);
+  const user = useAuthStore((s) => s.user);
+  if (!token) return <Navigate to="/login" replace />;
+  if (!user?.isSuperadmin) return <Navigate to="/dashboard" replace />;
+  return <>{children}</>;
+}
+
 function AuthRoute({ children }: { children: React.ReactNode }) {
  const token = useAuthStore((s) => s.token);
  const currentOrg = useAuthStore((s) => s.currentOrg);
@@ -73,6 +83,16 @@ export function App() {
          </ProtectedRoute>
        }
      />
+      <Route
+        path="/admin"
+        element={
+          <SuperAdminRoute>
+            <AppLayout />
+          </SuperAdminRoute>
+        }
+      >
+        <Route index element={<AdminPage />} />
+      </Route>
      <Route
        path="/*"
        element={
@@ -93,6 +113,7 @@ export function App() {
        <Route path="reserves" element={<ReservesPage />} />
        <Route path="investments" element={<InvestmentsPage />} />
        <Route path="capital-projects" element={<CapitalProjectsPage />} />
+        <Route path="assessment-groups" element={<AssessmentGroupsPage />} />
        <Route path="reports/balance-sheet" element={<BalanceSheetPage />} />
        <Route path="reports/income-statement" element={<IncomeStatementPage />} />
        <Route path="reports/budget-vs-actual" element={<BudgetVsActualPage />} />
--- a/frontend/src/components/layout/Sidebar.tsx
+++ b/frontend/src/components/layout/Sidebar.tsx
@@ -1,4 +1,4 @@
-import { NavLink, ScrollArea } from '@mantine/core';
+import { NavLink, ScrollArea, Divider, Text } from '@mantine/core';
 import { useNavigate, useLocation } from 'react-router-dom';
 import {
  IconDashboard,
@@ -16,13 +16,17 @@ import {
  IconUsers,
  IconFileText,
  IconSettings,
+  IconCrown,
+  IconCategory,
 } from '@tabler/icons-react';
+import { useAuthStore } from '../../stores/authStore';

 const navItems = [
  { label: 'Dashboard', icon: IconDashboard, path: '/dashboard' },
  { label: 'Chart of Accounts', icon: IconListDetails, path: '/accounts' },
  { label: 'Transactions', icon: IconReceipt, path: '/transactions' },
  { label: 'Units / Homeowners', icon: IconHome, path: '/units' },
+  { label: 'Assessment Groups', icon: IconCategory, path: '/assessment-groups' },
  { label: 'Invoices', icon: IconFileInvoice, path: '/invoices' },
  { label: 'Payments', icon: IconCash, path: '/payments' },
  { label: 'Budgets', icon: IconReportAnalytics, path: '/budgets/2026' },
@@ -49,6 +53,7 @@ const navItems = [
 export function Sidebar() {
  const navigate = useNavigate();
  const location = useLocation();
+  const user = useAuthStore((s) => s.user);

  return (
    <ScrollArea p="sm">
@@ -81,6 +86,22 @@ export function Sidebar() {
          />
        ),
      )}
+
+      {user?.isSuperadmin && (
+        <>
+          <Divider my="sm" />
+          <Text size="xs" c="dimmed" fw={700} tt="uppercase" px="sm" pb={4}>
+            Platform Admin
+          </Text>
+          <NavLink
+            label="Admin Panel"
+            leftSection={<IconCrown size={18} />}
+            active={location.pathname === '/admin'}
+            onClick={() => navigate('/admin')}
+            color="red"
+          />
+        </>
+      )}
    </ScrollArea>
  );
 }
--- a/frontend/src/pages/accounts/AccountsPage.tsx
+++ b/frontend/src/pages/accounts/AccountsPage.tsx
@@ -17,11 +17,13 @@ import {
  Tabs,
  Loader,
  Center,
+  Tooltip,
+  SimpleGrid,
 } from '@mantine/core';
 import { useForm } from '@mantine/form';
 import { useDisclosure } from '@mantine/hooks';
 import { notifications } from '@mantine/notifications';
-import { IconPlus, IconEdit, IconSearch } from '@tabler/icons-react';
+import { IconPlus, IconEdit, IconSearch, IconArchive, IconArchiveOff } from '@tabler/icons-react';
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import api from '../../services/api';

@@ -52,36 +54,41 @@ export function AccountsPage() {
  const [search, setSearch] = useState('');
  const [filterType, setFilterType] = useState<string | null>(null);
  const [filterFund, setFilterFund] = useState<string | null>(null);
+  const [showArchived, setShowArchived] = useState(false);
  const queryClient = useQueryClient();

  const { data: accounts = [], isLoading } = useQuery<Account[]>({
-    queryKey: ['accounts'],
+    queryKey: ['accounts', showArchived],
    queryFn: async () => {
-      const { data } = await api.get('/accounts');
+      const params = showArchived ? '?includeArchived=true' : '';
+      const { data } = await api.get(`/accounts${params}`);
      return data;
    },
  });

  const form = useForm({
    initialValues: {
-      account_number: 0,
+      accountNumber: 0,
      name: '',
      description: '',
-      account_type: 'expense',
-      fund_type: 'operating',
-      is_1099_reportable: false,
+      accountType: 'expense',
+      fundType: 'operating',
+      is1099Reportable: false,
+      initialBalance: 0,
    },
    validate: {
-      account_number: (v) => (v > 0 ? null : 'Required'),
+      accountNumber: (v) => (v > 0 ? null : 'Required'),
      name: (v) => (v.length > 0 ? null : 'Required'),
    },
  });

  const createMutation = useMutation({
-    mutationFn: (values: any) =>
-      editing
-        ? api.put(`/accounts/${editing.id}`, values)
-        : api.post('/accounts', values),
+    mutationFn: (values: any) => {
+      if (editing) {
+        return api.put(`/accounts/${editing.id}`, values);
+      }
+      return api.post('/accounts', values);
+    },
    onSuccess: () => {
      queryClient.invalidateQueries({ queryKey: ['accounts'] });
      notifications.show({ message: editing ? 'Account updated' : 'Account created', color: 'green' });
@@ -94,15 +101,28 @@ export function AccountsPage() {
    },
  });

+  const archiveMutation = useMutation({
+    mutationFn: (account: Account) =>
+      api.put(`/accounts/${account.id}`, { isActive: !account.is_active }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['accounts'] });
+      notifications.show({ message: 'Account status updated', color: 'green' });
+    },
+    onError: (err: any) => {
+      notifications.show({ message: err.response?.data?.message || 'Error', color: 'red' });
+    },
+  });
+
  const handleEdit = (account: Account) => {
    setEditing(account);
    form.setValues({
-      account_number: account.account_number,
+      accountNumber: account.account_number,
      name: account.name,
      description: account.description || '',
-      account_type: account.account_type,
-      fund_type: account.fund_type,
-      is_1099_reportable: account.is_1099_reportable,
+      accountType: account.account_type,
+      fundType: account.fund_type,
+      is1099Reportable: account.is_1099_reportable,
+      initialBalance: 0,
    });
    open();
  };
@@ -120,11 +140,18 @@ export function AccountsPage() {
    return true;
  });

+  const activeAccounts = filtered.filter(a => a.is_active);
+  const archivedAccounts = filtered.filter(a => !a.is_active);
+
  const totalsByType = accounts.reduce((acc, a) => {
-    acc[a.account_type] = (acc[a.account_type] || 0) + parseFloat(a.balance || '0');
+    if (a.is_active) {
+      acc[a.account_type] = (acc[a.account_type] || 0) + parseFloat(a.balance || '0');
+    }
    return acc;
  }, {} as Record<string, number>);

+  const fmt = (v: number) => v.toLocaleString('en-US', { style: 'currency', currency: 'USD' });
+
  if (isLoading) {
    return <Center h={300}><Loader /></Center>;
  }
@@ -133,11 +160,28 @@ export function AccountsPage() {
    <Stack>
      <Group justify="space-between">
        <Title order={2}>Chart of Accounts</Title>
-        <Button leftSection={<IconPlus size={16} />} onClick={handleNew}>
-          Add Account
-        </Button>
+        <Group>
+          <Switch
+            label="Show Archived"
+            checked={showArchived}
+            onChange={(e) => setShowArchived(e.currentTarget.checked)}
+            size="sm"
+          />
+          <Button leftSection={<IconPlus size={16} />} onClick={handleNew}>
+            Add Account
+          </Button>
+        </Group>
      </Group>

+      <SimpleGrid cols={{ base: 2, sm: 5 }}>
+        {Object.entries(totalsByType).map(([type, total]) => (
+          <Card withBorder p="xs" key={type}>
+            <Text size="xs" c="dimmed" tt="capitalize">{type}</Text>
+            <Text fw={700} size="sm" c={accountTypeColors[type]}>{fmt(total)}</Text>
+          </Card>
+        ))}
+      </SimpleGrid>
+
      <Group>
        <TextInput
          placeholder="Search accounts..."
@@ -166,50 +210,69 @@ export function AccountsPage() {

      <Tabs defaultValue="all">
        <Tabs.List>
-          <Tabs.Tab value="all">All ({accounts.length})</Tabs.Tab>
+          <Tabs.Tab value="all">All ({activeAccounts.length})</Tabs.Tab>
          <Tabs.Tab value="operating">Operating</Tabs.Tab>
          <Tabs.Tab value="reserve">Reserve</Tabs.Tab>
+          {showArchived && archivedAccounts.length > 0 && (
+            <Tabs.Tab value="archived" color="gray">Archived ({archivedAccounts.length})</Tabs.Tab>
+          )}
        </Tabs.List>

        <Tabs.Panel value="all" pt="sm">
-          <AccountTable accounts={filtered} onEdit={handleEdit} />
+          <AccountTable accounts={activeAccounts} onEdit={handleEdit} onArchive={archiveMutation.mutate} />
        </Tabs.Panel>
        <Tabs.Panel value="operating" pt="sm">
-          <AccountTable accounts={filtered.filter(a => a.fund_type === 'operating')} onEdit={handleEdit} />
+          <AccountTable accounts={activeAccounts.filter(a => a.fund_type === 'operating')} onEdit={handleEdit} onArchive={archiveMutation.mutate} />
        </Tabs.Panel>
        <Tabs.Panel value="reserve" pt="sm">
-          <AccountTable accounts={filtered.filter(a => a.fund_type === 'reserve')} onEdit={handleEdit} />
+          <AccountTable accounts={activeAccounts.filter(a => a.fund_type === 'reserve')} onEdit={handleEdit} onArchive={archiveMutation.mutate} />
        </Tabs.Panel>
+        {showArchived && (
+          <Tabs.Panel value="archived" pt="sm">
+            <AccountTable accounts={archivedAccounts} onEdit={handleEdit} onArchive={archiveMutation.mutate} isArchivedView />
+          </Tabs.Panel>
+        )}
      </Tabs>

      <Modal opened={opened} onClose={close} title={editing ? 'Edit Account' : 'New Account'} size="md">
        <form onSubmit={form.onSubmit((values) => createMutation.mutate(values))}>
          <Stack>
-            <NumberInput label="Account Number" required {...form.getInputProps('account_number')} />
+            <NumberInput label="Account Number" required {...form.getInputProps('accountNumber')} />
            <TextInput label="Account Name" required {...form.getInputProps('name')} />
            <TextInput label="Description" {...form.getInputProps('description')} />
-            <Select
-              label="Account Type"
-              required
-              data={[
-                { value: 'asset', label: 'Asset' },
-                { value: 'liability', label: 'Liability' },
-                { value: 'equity', label: 'Equity' },
-                { value: 'income', label: 'Income' },
-                { value: 'expense', label: 'Expense' },
-              ]}
-              {...form.getInputProps('account_type')}
-            />
-            <Select
-              label="Fund Type"
-              required
-              data={[
-                { value: 'operating', label: 'Operating' },
-                { value: 'reserve', label: 'Reserve' },
-              ]}
-              {...form.getInputProps('fund_type')}
-            />
-            <Switch label="1099 Reportable" {...form.getInputProps('is_1099_reportable', { type: 'checkbox' })} />
+            <Group grow>
+              <Select
+                label="Account Type"
+                required
+                data={[
+                  { value: 'asset', label: 'Asset' },
+                  { value: 'liability', label: 'Liability' },
+                  { value: 'equity', label: 'Equity' },
+                  { value: 'income', label: 'Income' },
+                  { value: 'expense', label: 'Expense' },
+                ]}
+                {...form.getInputProps('accountType')}
+              />
+              <Select
+                label="Fund Type"
+                required
+                data={[
+                  { value: 'operating', label: 'Operating' },
+                  { value: 'reserve', label: 'Reserve' },
+                ]}
+                {...form.getInputProps('fundType')}
+              />
+            </Group>
+            <Switch label="1099 Reportable" {...form.getInputProps('is1099Reportable', { type: 'checkbox' })} />
+            {!editing && (
+              <NumberInput
+                label="Initial Balance"
+                description="Opening balance (creates a journal entry)"
+                prefix="$"
+                decimalScale={2}
+                {...form.getInputProps('initialBalance')}
+              />
+            )}
            <Button type="submit" loading={createMutation.isPending}>
              {editing ? 'Update' : 'Create'}
            </Button>
@@ -220,7 +283,17 @@ export function AccountsPage() {
  );
 }

-function AccountTable({ accounts, onEdit }: { accounts: Account[]; onEdit: (a: Account) => void }) {
+function AccountTable({
+  accounts,
+  onEdit,
+  onArchive,
+  isArchivedView = false,
+}: {
+  accounts: Account[];
+  onEdit: (a: Account) => void;
+  onArchive: (a: Account) => void;
+  isArchivedView?: boolean;
+}) {
  const fmt = (v: string) => {
    const n = parseFloat(v || '0');
    return n.toLocaleString('en-US', { style: 'currency', currency: 'USD' });
@@ -240,10 +313,24 @@ function AccountTable({ accounts, onEdit }: { accounts: Account[]; onEdit: (a: A
        </Table.Tr>
      </Table.Thead>
      <Table.Tbody>
+        {accounts.length === 0 && (
+          <Table.Tr>
+            <Table.Td colSpan={7}>
+              <Text ta="center" c="dimmed" py="lg">
+                {isArchivedView ? 'No archived accounts' : 'No accounts found'}
+              </Text>
+            </Table.Td>
+          </Table.Tr>
+        )}
        {accounts.map((a) => (
-          <Table.Tr key={a.id}>
+          <Table.Tr key={a.id} style={{ opacity: a.is_active ? 1 : 0.6 }}>
            <Table.Td fw={500}>{a.account_number}</Table.Td>
-            <Table.Td>{a.name}</Table.Td>
+            <Table.Td>
+              <div>
+                <Text size="sm">{a.name}</Text>
+                {a.description && <Text size="xs" c="dimmed">{a.description}</Text>}
+              </div>
+            </Table.Td>
            <Table.Td>
              <Badge color={accountTypeColors[a.account_type]} variant="light" size="sm">
                {a.account_type}
@@ -255,13 +342,26 @@ function AccountTable({ accounts, onEdit }: { accounts: Account[]; onEdit: (a: A
              </Badge>
            </Table.Td>
            <Table.Td ta="right" ff="monospace">{fmt(a.balance)}</Table.Td>
-            <Table.Td>{a.is_1099_reportable ? '1099' : ''}</Table.Td>
+            <Table.Td>{a.is_1099_reportable ? <Badge size="xs" color="yellow">1099</Badge> : ''}</Table.Td>
            <Table.Td>
-              {!a.is_system && (
-                <ActionIcon variant="subtle" onClick={() => onEdit(a)}>
-                  <IconEdit size={16} />
-                </ActionIcon>
-              )}
+              <Group gap={4}>
+                <Tooltip label="Edit account">
+                  <ActionIcon variant="subtle" onClick={() => onEdit(a)}>
+                    <IconEdit size={16} />
+                  </ActionIcon>
+                </Tooltip>
+                {!a.is_system && (
+                  <Tooltip label={a.is_active ? 'Archive account' : 'Restore account'}>
+                    <ActionIcon
+                      variant="subtle"
+                      color={a.is_active ? 'gray' : 'green'}
+                      onClick={() => onArchive(a)}
+                    >
+                      {a.is_active ? <IconArchive size={16} /> : <IconArchiveOff size={16} />}
+                    </ActionIcon>
+                  </Tooltip>
+                )}
+              </Group>
            </Table.Td>
          </Table.Tr>
        ))}
--- a/frontend/src/pages/admin/AdminPage.tsx
+++ b/frontend/src/pages/admin/AdminPage.tsx
@@ -0,0 +1,238 @@
+import { useState } from 'react';
+import {
+  Title, Text, Card, Table, SimpleGrid, Group, Stack, Badge, Loader, Center,
+  ThemeIcon, Tabs, ActionIcon, Switch, TextInput, Avatar,
+} from '@mantine/core';
+import {
+  IconUsers, IconBuilding, IconShieldLock, IconSearch,
+  IconCrown, IconUser,
+} from '@tabler/icons-react';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import api from '../../services/api';
+
+interface AdminUser {
+  id: string; email: string; firstName: string; lastName: string;
+  isSuperadmin: boolean; lastLoginAt: string; createdAt: string;
+  organizations: { id: string; name: string; role: string }[];
+}
+
+interface AdminOrg {
+  id: string; name: string; schema_name: string; status: string;
+  email: string; phone: string; member_count: string; created_at: string;
+}
+
+export function AdminPage() {
+  const [search, setSearch] = useState('');
+  const queryClient = useQueryClient();
+
+  const { data: users, isLoading: usersLoading } = useQuery<AdminUser[]>({
+    queryKey: ['admin-users'],
+    queryFn: async () => { const { data } = await api.get('/admin/users'); return data; },
+  });
+
+  const { data: orgs, isLoading: orgsLoading } = useQuery<AdminOrg[]>({
+    queryKey: ['admin-orgs'],
+    queryFn: async () => { const { data } = await api.get('/admin/organizations'); return data; },
+  });
+
+  const toggleSuperadmin = useMutation({
+    mutationFn: async ({ userId, isSuperadmin }: { userId: string; isSuperadmin: boolean }) => {
+      await api.post(`/admin/users/${userId}/superadmin`, { isSuperadmin });
+    },
+    onSuccess: () => queryClient.invalidateQueries({ queryKey: ['admin-users'] }),
+  });
+
+  const filteredUsers = (users || []).filter(u =>
+    !search || u.email.toLowerCase().includes(search.toLowerCase()) ||
+    `${u.firstName} ${u.lastName}`.toLowerCase().includes(search.toLowerCase())
+  );
+
+  const filteredOrgs = (orgs || []).filter(o =>
+    !search || o.name.toLowerCase().includes(search.toLowerCase()) ||
+    o.schema_name.toLowerCase().includes(search.toLowerCase())
+  );
+
+  return (
+    <Stack>
+      <Group justify="space-between">
+        <div>
+          <Title order={2}>Platform Administration</Title>
+          <Text c="dimmed" size="sm">SuperUser Admin Panel — Manage tenants and users</Text>
+        </div>
+        <Badge color="red" variant="filled" size="lg" leftSection={<IconCrown size={14} />}>
+          SuperAdmin
+        </Badge>
+      </Group>
+
+      <SimpleGrid cols={{ base: 1, sm: 3 }}>
+        <Card withBorder padding="lg">
+          <Group justify="space-between">
+            <div>
+              <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Total Users</Text>
+              <Text fw={700} size="xl">{users?.length || 0}</Text>
+            </div>
+            <ThemeIcon color="blue" variant="light" size={48} radius="md">
+              <IconUsers size={28} />
+            </ThemeIcon>
+          </Group>
+        </Card>
+        <Card withBorder padding="lg">
+          <Group justify="space-between">
+            <div>
+              <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Organizations</Text>
+              <Text fw={700} size="xl">{orgs?.length || 0}</Text>
+            </div>
+            <ThemeIcon color="green" variant="light" size={48} radius="md">
+              <IconBuilding size={28} />
+            </ThemeIcon>
+          </Group>
+        </Card>
+        <Card withBorder padding="lg">
+          <Group justify="space-between">
+            <div>
+              <Text size="xs" c="dimmed" tt="uppercase" fw={700}>SuperAdmins</Text>
+              <Text fw={700} size="xl">{(users || []).filter(u => u.isSuperadmin).length}</Text>
+            </div>
+            <ThemeIcon color="red" variant="light" size={48} radius="md">
+              <IconShieldLock size={28} />
+            </ThemeIcon>
+          </Group>
+        </Card>
+      </SimpleGrid>
+
+      <TextInput
+        placeholder="Search users or organizations..."
+        leftSection={<IconSearch size={16} />}
+        value={search}
+        onChange={(e) => setSearch(e.currentTarget.value)}
+      />
+
+      <Tabs defaultValue="users">
+        <Tabs.List>
+          <Tabs.Tab value="users" leftSection={<IconUsers size={16} />}>
+            Users ({filteredUsers.length})
+          </Tabs.Tab>
+          <Tabs.Tab value="orgs" leftSection={<IconBuilding size={16} />}>
+            Organizations ({filteredOrgs.length})
+          </Tabs.Tab>
+        </Tabs.List>
+
+        <Tabs.Panel value="users" pt="md">
+          {usersLoading ? (
+            <Center h={200}><Loader /></Center>
+          ) : (
+            <Card withBorder>
+              <Table striped highlightOnHover>
+                <Table.Thead>
+                  <Table.Tr>
+                    <Table.Th>User</Table.Th>
+                    <Table.Th>Email</Table.Th>
+                    <Table.Th>Organizations</Table.Th>
+                    <Table.Th>Last Login</Table.Th>
+                    <Table.Th ta="center">SuperAdmin</Table.Th>
+                  </Table.Tr>
+                </Table.Thead>
+                <Table.Tbody>
+                  {filteredUsers.map((u) => (
+                    <Table.Tr key={u.id}>
+                      <Table.Td>
+                        <Group gap="xs">
+                          <Avatar size="sm" radius="xl" color={u.isSuperadmin ? 'red' : 'blue'}>
+                            {u.firstName?.[0]}{u.lastName?.[0]}
+                          </Avatar>
+                          <Text size="sm" fw={500}>{u.firstName} {u.lastName}</Text>
+                        </Group>
+                      </Table.Td>
+                      <Table.Td>
+                        <Text size="sm" ff="monospace">{u.email}</Text>
+                      </Table.Td>
+                      <Table.Td>
+                        <Group gap={4}>
+                          {u.organizations.map((o) => (
+                            <Badge key={o.id} size="xs" variant="light">
+                              {o.name} ({o.role})
+                            </Badge>
+                          ))}
+                          {u.organizations.length === 0 && (
+                            <Text size="xs" c="dimmed">No organizations</Text>
+                          )}
+                        </Group>
+                      </Table.Td>
+                      <Table.Td>
+                        <Text size="xs" c="dimmed">
+                          {u.lastLoginAt ? new Date(u.lastLoginAt).toLocaleDateString() : 'Never'}
+                        </Text>
+                      </Table.Td>
+                      <Table.Td ta="center">
+                        <Switch
+                          checked={u.isSuperadmin}
+                          onChange={() => toggleSuperadmin.mutate({
+                            userId: u.id,
+                            isSuperadmin: !u.isSuperadmin,
+                          })}
+                          size="sm"
+                          color="red"
+                        />
+                      </Table.Td>
+                    </Table.Tr>
+                  ))}
+                </Table.Tbody>
+              </Table>
+            </Card>
+          )}
+        </Tabs.Panel>
+
+        <Tabs.Panel value="orgs" pt="md">
+          {orgsLoading ? (
+            <Center h={200}><Loader /></Center>
+          ) : (
+            <Card withBorder>
+              <Table striped highlightOnHover>
+                <Table.Thead>
+                  <Table.Tr>
+                    <Table.Th>Organization</Table.Th>
+                    <Table.Th>Schema</Table.Th>
+                    <Table.Th>Status</Table.Th>
+                    <Table.Th ta="center">Members</Table.Th>
+                    <Table.Th>Contact</Table.Th>
+                    <Table.Th>Created</Table.Th>
+                  </Table.Tr>
+                </Table.Thead>
+                <Table.Tbody>
+                  {filteredOrgs.map((o) => (
+                    <Table.Tr key={o.id}>
+                      <Table.Td fw={500}>{o.name}</Table.Td>
+                      <Table.Td>
+                        <Text size="xs" ff="monospace" c="dimmed">{o.schema_name}</Text>
+                      </Table.Td>
+                      <Table.Td>
+                        <Badge
+                          size="sm"
+                          variant="light"
+                          color={o.status === 'active' ? 'green' : o.status === 'trial' ? 'yellow' : 'red'}
+                        >
+                          {o.status}
+                        </Badge>
+                      </Table.Td>
+                      <Table.Td ta="center">
+                        <Badge variant="light" size="sm">{o.member_count}</Badge>
+                      </Table.Td>
+                      <Table.Td>
+                        <Text size="xs">{o.email || 'N/A'}</Text>
+                      </Table.Td>
+                      <Table.Td>
+                        <Text size="xs" c="dimmed">
+                          {new Date(o.created_at).toLocaleDateString()}
+                        </Text>
+                      </Table.Td>
+                    </Table.Tr>
+                  ))}
+                </Table.Tbody>
+              </Table>
+            </Card>
+          )}
+        </Tabs.Panel>
+      </Tabs>
+    </Stack>
+  );
+}
--- a/frontend/src/pages/assessment-groups/AssessmentGroupsPage.tsx
+++ b/frontend/src/pages/assessment-groups/AssessmentGroupsPage.tsx
@@ -0,0 +1,274 @@
+import { useState } from 'react';
+import {
+  Title, Text, Card, Table, SimpleGrid, Group, Stack, Badge, Loader, Center,
+  ThemeIcon, Button, Modal, TextInput, NumberInput, Textarea, Switch, ActionIcon,
+} from '@mantine/core';
+import { useForm } from '@mantine/form';
+import { useDisclosure } from '@mantine/hooks';
+import { notifications } from '@mantine/notifications';
+import {
+  IconPlus, IconEdit, IconCategory, IconCash, IconHome, IconArchive,
+} from '@tabler/icons-react';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import api from '../../services/api';
+
+interface AssessmentGroup {
+  id: string;
+  name: string;
+  description: string;
+  regular_assessment: string;
+  special_assessment: string;
+  unit_count: number;
+  actual_unit_count: string;
+  monthly_operating_income: string;
+  monthly_reserve_income: string;
+  total_monthly_income: string;
+  is_active: boolean;
+}
+
+interface Summary {
+  group_count: string;
+  total_monthly_operating: string;
+  total_monthly_reserve: string;
+  total_monthly_income: string;
+  total_units: string;
+}
+
+export function AssessmentGroupsPage() {
+  const [opened, { open, close }] = useDisclosure(false);
+  const [editing, setEditing] = useState<AssessmentGroup | null>(null);
+  const queryClient = useQueryClient();
+
+  const { data: groups = [], isLoading } = useQuery<AssessmentGroup[]>({
+    queryKey: ['assessment-groups'],
+    queryFn: async () => { const { data } = await api.get('/assessment-groups'); return data; },
+  });
+
+  const { data: summary } = useQuery<Summary>({
+    queryKey: ['assessment-groups-summary'],
+    queryFn: async () => { const { data } = await api.get('/assessment-groups/summary'); return data; },
+  });
+
+  const form = useForm({
+    initialValues: {
+      name: '',
+      description: '',
+      regularAssessment: 0,
+      specialAssessment: 0,
+      unitCount: 0,
+    },
+    validate: {
+      name: (v) => (v.length > 0 ? null : 'Required'),
+      regularAssessment: (v) => (v >= 0 ? null : 'Must be >= 0'),
+    },
+  });
+
+  const saveMutation = useMutation({
+    mutationFn: (values: any) =>
+      editing
+        ? api.put(`/assessment-groups/${editing.id}`, values)
+        : api.post('/assessment-groups', values),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['assessment-groups'] });
+      queryClient.invalidateQueries({ queryKey: ['assessment-groups-summary'] });
+      notifications.show({ message: editing ? 'Group updated' : 'Group created', color: 'green' });
+      close();
+      setEditing(null);
+      form.reset();
+    },
+    onError: (err: any) => {
+      notifications.show({ message: err.response?.data?.message || 'Error', color: 'red' });
+    },
+  });
+
+  const archiveMutation = useMutation({
+    mutationFn: (group: AssessmentGroup) =>
+      api.put(`/assessment-groups/${group.id}`, { isActive: !group.is_active }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['assessment-groups'] });
+      queryClient.invalidateQueries({ queryKey: ['assessment-groups-summary'] });
+      notifications.show({ message: 'Group status updated', color: 'green' });
+    },
+  });
+
+  const handleEdit = (group: AssessmentGroup) => {
+    setEditing(group);
+    form.setValues({
+      name: group.name,
+      description: group.description || '',
+      regularAssessment: parseFloat(group.regular_assessment || '0'),
+      specialAssessment: parseFloat(group.special_assessment || '0'),
+      unitCount: group.unit_count || 0,
+    });
+    open();
+  };
+
+  const handleNew = () => {
+    setEditing(null);
+    form.reset();
+    open();
+  };
+
+  const fmt = (v: string | number) =>
+    parseFloat(String(v || '0')).toLocaleString('en-US', { style: 'currency', currency: 'USD' });
+
+  if (isLoading) return <Center h={300}><Loader /></Center>;
+
+  return (
+    <Stack>
+      <Group justify="space-between">
+        <div>
+          <Title order={2}>Assessment Groups</Title>
+          <Text c="dimmed" size="sm">Manage property types with different assessment rates</Text>
+        </div>
+        <Button leftSection={<IconPlus size={16} />} onClick={handleNew}>
+          Add Group
+        </Button>
+      </Group>
+
+      <SimpleGrid cols={{ base: 1, sm: 2, md: 4 }}>
+        <Card withBorder padding="lg">
+          <Group justify="space-between">
+            <div>
+              <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Groups</Text>
+              <Text fw={700} size="xl">{summary?.group_count || 0}</Text>
+            </div>
+            <ThemeIcon color="blue" variant="light" size={48} radius="md">
+              <IconCategory size={28} />
+            </ThemeIcon>
+          </Group>
+        </Card>
+        <Card withBorder padding="lg">
+          <Group justify="space-between">
+            <div>
+              <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Total Units</Text>
+              <Text fw={700} size="xl">{summary?.total_units || 0}</Text>
+            </div>
+            <ThemeIcon color="green" variant="light" size={48} radius="md">
+              <IconHome size={28} />
+            </ThemeIcon>
+          </Group>
+        </Card>
+        <Card withBorder padding="lg">
+          <Group justify="space-between">
+            <div>
+              <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Monthly Operating</Text>
+              <Text fw={700} size="xl">{fmt(summary?.total_monthly_operating || '0')}</Text>
+            </div>
+            <ThemeIcon color="teal" variant="light" size={48} radius="md">
+              <IconCash size={28} />
+            </ThemeIcon>
+          </Group>
+        </Card>
+        <Card withBorder padding="lg">
+          <Group justify="space-between">
+            <div>
+              <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Monthly Reserve</Text>
+              <Text fw={700} size="xl">{fmt(summary?.total_monthly_reserve || '0')}</Text>
+            </div>
+            <ThemeIcon color="violet" variant="light" size={48} radius="md">
+              <IconCash size={28} />
+            </ThemeIcon>
+          </Group>
+        </Card>
+      </SimpleGrid>
+
+      <Card withBorder>
+        <Table striped highlightOnHover>
+          <Table.Thead>
+            <Table.Tr>
+              <Table.Th>Group Name</Table.Th>
+              <Table.Th ta="center">Units</Table.Th>
+              <Table.Th ta="right">Regular Assessment</Table.Th>
+              <Table.Th ta="right">Special Assessment</Table.Th>
+              <Table.Th ta="right">Monthly Operating</Table.Th>
+              <Table.Th ta="right">Monthly Reserve</Table.Th>
+              <Table.Th>Status</Table.Th>
+              <Table.Th></Table.Th>
+            </Table.Tr>
+          </Table.Thead>
+          <Table.Tbody>
+            {groups.length === 0 && (
+              <Table.Tr>
+                <Table.Td colSpan={8}>
+                  <Text ta="center" c="dimmed" py="lg">
+                    No assessment groups yet. Create groups like "Single Family Homes", "Condos", etc.
+                  </Text>
+                </Table.Td>
+              </Table.Tr>
+            )}
+            {groups.map((g) => (
+              <Table.Tr key={g.id} style={{ opacity: g.is_active ? 1 : 0.5 }}>
+                <Table.Td>
+                  <div>
+                    <Text fw={500}>{g.name}</Text>
+                    {g.description && <Text size="xs" c="dimmed">{g.description}</Text>}
+                  </div>
+                </Table.Td>
+                <Table.Td ta="center">
+                  <Badge variant="light">{g.actual_unit_count || g.unit_count}</Badge>
+                </Table.Td>
+                <Table.Td ta="right" ff="monospace">{fmt(g.regular_assessment)}</Table.Td>
+                <Table.Td ta="right" ff="monospace">
+                  {parseFloat(g.special_assessment || '0') > 0 ? (
+                    <Badge color="orange" variant="light">{fmt(g.special_assessment)}</Badge>
+                  ) : '-'}
+                </Table.Td>
+                <Table.Td ta="right" ff="monospace">{fmt(g.monthly_operating_income)}</Table.Td>
+                <Table.Td ta="right" ff="monospace">{fmt(g.monthly_reserve_income)}</Table.Td>
+                <Table.Td>
+                  <Badge color={g.is_active ? 'green' : 'gray'} variant="light" size="sm">
+                    {g.is_active ? 'Active' : 'Archived'}
+                  </Badge>
+                </Table.Td>
+                <Table.Td>
+                  <Group gap={4}>
+                    <ActionIcon variant="subtle" onClick={() => handleEdit(g)}>
+                      <IconEdit size={16} />
+                    </ActionIcon>
+                    <ActionIcon
+                      variant="subtle"
+                      color={g.is_active ? 'gray' : 'green'}
+                      onClick={() => archiveMutation.mutate(g)}
+                    >
+                      <IconArchive size={16} />
+                    </ActionIcon>
+                  </Group>
+                </Table.Td>
+              </Table.Tr>
+            ))}
+          </Table.Tbody>
+        </Table>
+      </Card>
+
+      <Modal opened={opened} onClose={close} title={editing ? 'Edit Assessment Group' : 'New Assessment Group'} size="md">
+        <form onSubmit={form.onSubmit((values) => saveMutation.mutate(values))}>
+          <Stack>
+            <TextInput label="Group Name" placeholder="e.g. Single Family Homes" required {...form.getInputProps('name')} />
+            <Textarea label="Description" placeholder="Optional description" {...form.getInputProps('description')} />
+            <Group grow>
+              <NumberInput
+                label="Regular Assessment (per unit)"
+                prefix="$"
+                decimalScale={2}
+                min={0}
+                {...form.getInputProps('regularAssessment')}
+              />
+              <NumberInput
+                label="Special Assessment (per unit)"
+                prefix="$"
+                decimalScale={2}
+                min={0}
+                {...form.getInputProps('specialAssessment')}
+              />
+            </Group>
+            <NumberInput label="Expected Unit Count" min={0} {...form.getInputProps('unitCount')} />
+            <Button type="submit" loading={saveMutation.isPending}>
+              {editing ? 'Update' : 'Create'}
+            </Button>
+          </Stack>
+        </form>
+      </Modal>
+    </Stack>
+  );
+}
--- a/frontend/src/pages/budgets/BudgetsPage.tsx
+++ b/frontend/src/pages/budgets/BudgetsPage.tsx
@@ -1,10 +1,10 @@
-import { useState } from 'react';
+import { useState, useRef } from 'react';
 import {
  Title, Table, Group, Button, Stack, Text, NumberInput,
  Select, Loader, Center, Badge, Card,
 } from '@mantine/core';
 import { notifications } from '@mantine/notifications';
-import { IconDeviceFloppy } from '@tabler/icons-react';
+import { IconDeviceFloppy, IconUpload, IconDownload } from '@tabler/icons-react';
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import api from '../../services/api';

@@ -23,10 +23,49 @@ interface BudgetLine {
 const months = ['jan', 'feb', 'mar', 'apr', 'may', 'jun', 'jul', 'aug', 'sep', 'oct', 'nov', 'dec_amt'];
 const monthLabels = ['Jan', 'Feb', 'Mar', 'Apr', 'May', 'Jun', 'Jul', 'Aug', 'Sep', 'Oct', 'Nov', 'Dec'];

+function parseCSV(text: string): Record<string, string>[] {
+  const lines = text.trim().split('\n');
+  if (lines.length < 2) return [];
+
+  const headers = lines[0].split(',').map((h) => h.trim().toLowerCase());
+  const rows: Record<string, string>[] = [];
+
+  for (let i = 1; i < lines.length; i++) {
+    const line = lines[i].trim();
+    if (!line) continue;
+
+    // Handle quoted fields containing commas
+    const values: string[] = [];
+    let current = '';
+    let inQuotes = false;
+    for (let j = 0; j < line.length; j++) {
+      const ch = line[j];
+      if (ch === '"') {
+        inQuotes = !inQuotes;
+      } else if (ch === ',' && !inQuotes) {
+        values.push(current.trim());
+        current = '';
+      } else {
+        current += ch;
+      }
+    }
+    values.push(current.trim());
+
+    const row: Record<string, string> = {};
+    headers.forEach((h, idx) => {
+      row[h] = values[idx] || '';
+    });
+    rows.push(row);
+  }
+
+  return rows;
+}
+
 export function BudgetsPage() {
  const [year, setYear] = useState(new Date().getFullYear().toString());
  const [budgetData, setBudgetData] = useState<BudgetLine[]>([]);
  const queryClient = useQueryClient();
+  const fileInputRef = useRef<HTMLInputElement>(null);

  const { isLoading } = useQuery<BudgetLine[]>({
    queryKey: ['budgets', year],
@@ -59,6 +98,88 @@ export function BudgetsPage() {
    },
  });

+  const importMutation = useMutation({
+    mutationFn: async (lines: Record<string, string>[]) => {
+      const parsed = lines.map((row) => ({
+        account_number: row.account_number || row.accountnumber || '',
+        jan: parseFloat(row.jan) || 0,
+        feb: parseFloat(row.feb) || 0,
+        mar: parseFloat(row.mar) || 0,
+        apr: parseFloat(row.apr) || 0,
+        may: parseFloat(row.may) || 0,
+        jun: parseFloat(row.jun) || 0,
+        jul: parseFloat(row.jul) || 0,
+        aug: parseFloat(row.aug) || 0,
+        sep: parseFloat(row.sep) || 0,
+        oct: parseFloat(row.oct) || 0,
+        nov: parseFloat(row.nov) || 0,
+        dec_amt: parseFloat(row.dec_amt || row.dec) || 0,
+      }));
+      const { data } = await api.post(`/budgets/${year}/import`, parsed);
+      return data;
+    },
+    onSuccess: (data) => {
+      queryClient.invalidateQueries({ queryKey: ['budgets', year] });
+      const msg = `Imported ${data.imported} budget line(s)` +
+        (data.errors?.length ? `. ${data.errors.length} error(s): ${data.errors.join('; ')}` : '');
+      notifications.show({
+        message: msg,
+        color: data.errors?.length ? 'yellow' : 'green',
+        autoClose: 8000,
+      });
+    },
+    onError: (err: any) => {
+      notifications.show({ message: err.response?.data?.message || 'Import failed', color: 'red' });
+    },
+  });
+
+  const handleDownloadTemplate = async () => {
+    try {
+      const response = await api.get(`/budgets/${year}/template`, {
+        responseType: 'blob',
+      });
+      const blob = new Blob([response.data], { type: 'text/csv' });
+      const url = window.URL.createObjectURL(blob);
+      const a = document.createElement('a');
+      a.href = url;
+      a.download = `budget_template_${year}.csv`;
+      document.body.appendChild(a);
+      a.click();
+      document.body.removeChild(a);
+      window.URL.revokeObjectURL(url);
+    } catch (err: any) {
+      notifications.show({ message: 'Failed to download template', color: 'red' });
+    }
+  };
+
+  const handleImportCSV = () => {
+    fileInputRef.current?.click();
+  };
+
+  const handleFileChange = (event: React.ChangeEvent<HTMLInputElement>) => {
+    const file = event.target.files?.[0];
+    if (!file) return;
+
+    const reader = new FileReader();
+    reader.onload = (e) => {
+      const text = e.target?.result as string;
+      if (!text) {
+        notifications.show({ message: 'Could not read file', color: 'red' });
+        return;
+      }
+      const rows = parseCSV(text);
+      if (rows.length === 0) {
+        notifications.show({ message: 'No data rows found in CSV', color: 'red' });
+        return;
+      }
+      importMutation.mutate(rows);
+    };
+    reader.readAsText(file);
+
+    // Reset input so the same file can be re-selected
+    event.target.value = '';
+  };
+
  const updateCell = (idx: number, month: string, value: number) => {
    const updated = [...budgetData];
    (updated[idx] as any)[month] = value || 0;
@@ -86,6 +207,28 @@ export function BudgetsPage() {
        <Title order={2}>Budget Manager</Title>
        <Group>
          <Select data={yearOptions} value={year} onChange={(v) => v && setYear(v)} w={120} />
+          <Button
+            variant="outline"
+            leftSection={<IconDownload size={16} />}
+            onClick={handleDownloadTemplate}
+          >
+            Download Template
+          </Button>
+          <Button
+            variant="outline"
+            leftSection={<IconUpload size={16} />}
+            onClick={handleImportCSV}
+            loading={importMutation.isPending}
+          >
+            Import CSV
+          </Button>
+          <input
+            type="file"
+            ref={fileInputRef}
+            style={{ display: 'none' }}
+            accept=".csv,.txt"
+            onChange={handleFileChange}
+          />
          <Button leftSection={<IconDeviceFloppy size={16} />} onClick={() => saveMutation.mutate()} loading={saveMutation.isPending}>
            Save Budget
          </Button>
--- a/frontend/src/pages/capital-projects/CapitalProjectsPage.tsx
+++ b/frontend/src/pages/capital-projects/CapitalProjectsPage.tsx
@@ -1,15 +1,23 @@
-import { useState } from 'react';
+import { useState, useCallback, DragEvent } from 'react';
 import {
  Title, Table, Group, Button, Stack, Text, Modal, TextInput,
  NumberInput, Select, Textarea, Badge, ActionIcon, Loader, Center,
+  SegmentedControl, Card, Paper, ScrollArea, Box, Tooltip,
 } from '@mantine/core';
 import { useForm } from '@mantine/form';
 import { useDisclosure } from '@mantine/hooks';
 import { notifications } from '@mantine/notifications';
-import { IconPlus, IconEdit } from '@tabler/icons-react';
+import {
+  IconPlus, IconEdit, IconTable, IconLayoutKanban, IconFileTypePdf,
+  IconGripVertical,
+} from '@tabler/icons-react';
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import api from '../../services/api';

+// ---------------------------------------------------------------------------
+// Types & constants
+// ---------------------------------------------------------------------------
+
 interface CapitalProject {
  id: string; name: string; description: string; estimated_cost: string;
  actual_cost: string; target_year: number; target_month: number;
@@ -21,95 +29,395 @@ const statusColors: Record<string, string> = {
  completed: 'teal', deferred: 'gray', cancelled: 'red',
 };

+const priorityColor = (p: number) => (p <= 2 ? 'red' : p <= 3 ? 'yellow' : 'gray');
+
+const fmt = (v: string | number) =>
+  parseFloat(String(v || '0')).toLocaleString('en-US', { style: 'currency', currency: 'USD' });
+
+// ---------------------------------------------------------------------------
+// Kanban card
+// ---------------------------------------------------------------------------
+
+interface KanbanCardProps {
+  project: CapitalProject;
+  onEdit: (p: CapitalProject) => void;
+  onDragStart: (e: DragEvent<HTMLDivElement>, project: CapitalProject) => void;
+}
+
+function KanbanCard({ project, onEdit, onDragStart }: KanbanCardProps) {
+  return (
+    <Card
+      shadow="sm"
+      padding="sm"
+      radius="md"
+      withBorder
+      draggable
+      onDragStart={(e) => onDragStart(e, project)}
+      style={{ cursor: 'grab', userSelect: 'none' }}
+      mb="xs"
+    >
+      <Group justify="space-between" wrap="nowrap" mb={4}>
+        <Group gap={6} wrap="nowrap" style={{ overflow: 'hidden' }}>
+          <IconGripVertical size={14} style={{ flexShrink: 0, color: 'var(--mantine-color-dimmed)' }} />
+          <Text fw={600} size="sm" truncate>
+            {project.name}
+          </Text>
+        </Group>
+        <ActionIcon variant="subtle" size="sm" onClick={() => onEdit(project)}>
+          <IconEdit size={14} />
+        </ActionIcon>
+      </Group>
+
+      <Group gap={6} mb={6}>
+        <Badge size="xs" color={statusColors[project.status] || 'gray'}>
+          {project.status.replace('_', ' ')}
+        </Badge>
+        <Badge size="xs" color={priorityColor(project.priority)} variant="outline">
+          P{project.priority}
+        </Badge>
+      </Group>
+
+      <Text size="xs" ff="monospace" fw={500} mb={4}>
+        {fmt(project.estimated_cost)}
+      </Text>
+
+      <Badge size="xs" variant="light" color="violet">
+        {project.fund_source?.replace('_', ' ') || 'reserve'}
+      </Badge>
+    </Card>
+  );
+}
+
+// ---------------------------------------------------------------------------
+// Kanban column (year)
+// ---------------------------------------------------------------------------
+
+interface KanbanColumnProps {
+  year: number;
+  projects: CapitalProject[];
+  onEdit: (p: CapitalProject) => void;
+  onDragStart: (e: DragEvent<HTMLDivElement>, project: CapitalProject) => void;
+  onDrop: (e: DragEvent<HTMLDivElement>, targetYear: number) => void;
+  isDragOver: boolean;
+  onDragOverHandler: (e: DragEvent<HTMLDivElement>, year: number) => void;
+  onDragLeave: () => void;
+}
+
+function KanbanColumn({
+  year, projects, onEdit, onDragStart, onDrop,
+  isDragOver, onDragOverHandler, onDragLeave,
+}: KanbanColumnProps) {
+  const totalEst = projects.reduce((s, p) => s + parseFloat(p.estimated_cost || '0'), 0);
+
+  return (
+    <Paper
+      withBorder
+      radius="md"
+      p="sm"
+      miw={280}
+      maw={320}
+      style={{
+        flexShrink: 0,
+        display: 'flex',
+        flexDirection: 'column',
+        backgroundColor: isDragOver ? 'var(--mantine-color-blue-0)' : undefined,
+        border: isDragOver ? '2px dashed var(--mantine-color-blue-4)' : undefined,
+        transition: 'background-color 150ms ease, border 150ms ease',
+      }}
+      onDragOver={(e) => onDragOverHandler(e, year)}
+      onDragLeave={onDragLeave}
+      onDrop={(e) => onDrop(e, year)}
+    >
+      <Group justify="space-between" mb="sm">
+        <Title order={5}>{year}</Title>
+        <Badge size="sm" variant="light">{fmt(totalEst)}</Badge>
+      </Group>
+
+      <Text size="xs" c="dimmed" mb="xs">
+        {projects.length} project{projects.length !== 1 ? 's' : ''}
+      </Text>
+
+      <Box style={{ flex: 1, minHeight: 60 }}>
+        {projects.length === 0 ? (
+          <Text size="xs" c="dimmed" ta="center" py="lg">
+            Drop projects here
+          </Text>
+        ) : (
+          projects.map((p) => (
+            <KanbanCard key={p.id} project={p} onEdit={onEdit} onDragStart={onDragStart} />
+          ))
+        )}
+      </Box>
+    </Paper>
+  );
+}
+
+// ---------------------------------------------------------------------------
+// Main page component
+// ---------------------------------------------------------------------------
+
 export function CapitalProjectsPage() {
  const [opened, { open, close }] = useDisclosure(false);
  const [editing, setEditing] = useState<CapitalProject | null>(null);
+  const [viewMode, setViewMode] = useState<string>('table');
+  const [dragOverYear, setDragOverYear] = useState<number | null>(null);
  const queryClient = useQueryClient();

+  // ---- Data fetching ----
+
  const { data: projects = [], isLoading } = useQuery<CapitalProject[]>({
    queryKey: ['capital-projects'],
    queryFn: async () => { const { data } = await api.get('/capital-projects'); return data; },
  });

+  // ---- Form ----
+
  const form = useForm({
    initialValues: {
      name: '', description: '', estimated_cost: 0, actual_cost: 0,
      target_year: new Date().getFullYear(), target_month: 6,
      status: 'planned', fund_source: 'reserve', priority: 3,
    },
-    validate: { name: (v) => (v.length > 0 ? null : 'Required'), estimated_cost: (v) => (v > 0 ? null : 'Required') },
+    validate: {
+      name: (v) => (v.length > 0 ? null : 'Required'),
+      estimated_cost: (v) => (v > 0 ? null : 'Required'),
+    },
  });

+  // ---- Mutations ----
+
  const saveMutation = useMutation({
-    mutationFn: (values: any) => editing ? api.put(`/capital-projects/${editing.id}`, values) : api.post('/capital-projects', values),
+    mutationFn: (values: any) =>
+      editing
+        ? api.put(`/capital-projects/${editing.id}`, values)
+        : api.post('/capital-projects', values),
    onSuccess: () => {
      queryClient.invalidateQueries({ queryKey: ['capital-projects'] });
      notifications.show({ message: editing ? 'Project updated' : 'Project created', color: 'green' });
      close(); setEditing(null); form.reset();
    },
-    onError: (err: any) => { notifications.show({ message: err.response?.data?.message || 'Error', color: 'red' }); },
+    onError: (err: any) => {
+      notifications.show({ message: err.response?.data?.message || 'Error', color: 'red' });
+    },
  });

+  const moveProjectMutation = useMutation({
+    mutationFn: ({ id, target_year }: { id: string; target_year: number }) =>
+      api.put(`/capital-projects/${id}`, { target_year }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['capital-projects'] });
+      notifications.show({ message: 'Project moved successfully', color: 'green' });
+    },
+    onError: (err: any) => {
+      notifications.show({ message: err.response?.data?.message || 'Failed to move project', color: 'red' });
+    },
+  });
+
+  // ---- Handlers ----
+
  const handleEdit = (p: CapitalProject) => {
    setEditing(p);
    form.setValues({
      name: p.name, description: p.description || '',
-      estimated_cost: parseFloat(p.estimated_cost || '0'), actual_cost: parseFloat(p.actual_cost || '0'),
+      estimated_cost: parseFloat(p.estimated_cost || '0'),
+      actual_cost: parseFloat(p.actual_cost || '0'),
      target_year: p.target_year, target_month: p.target_month || 6,
-      status: p.status, fund_source: p.fund_source || 'reserve', priority: p.priority || 3,
+      status: p.status, fund_source: p.fund_source || 'reserve',
+      priority: p.priority || 3,
    });
    open();
  };

-  const fmt = (v: string | number) => parseFloat(String(v || '0')).toLocaleString('en-US', { style: 'currency', currency: 'USD' });
-  const years = [...new Set(projects.map(p => p.target_year))].sort();
+  const handleNewProject = () => {
+    setEditing(null);
+    form.reset();
+    open();
+  };
+
+  const handlePdfExport = () => {
+    window.print();
+  };
+
+  // ---- Drag & Drop ----
+
+  const handleDragStart = useCallback((e: DragEvent<HTMLDivElement>, project: CapitalProject) => {
+    e.dataTransfer.setData('application/json', JSON.stringify({ id: project.id, source_year: project.target_year }));
+    e.dataTransfer.effectAllowed = 'move';
+  }, []);
+
+  const handleDragOver = useCallback((e: DragEvent<HTMLDivElement>, year: number) => {
+    e.preventDefault();
+    e.dataTransfer.dropEffect = 'move';
+    setDragOverYear(year);
+  }, []);
+
+  const handleDragLeave = useCallback(() => {
+    setDragOverYear(null);
+  }, []);
+
+  const handleDrop = useCallback((e: DragEvent<HTMLDivElement>, targetYear: number) => {
+    e.preventDefault();
+    setDragOverYear(null);
+    try {
+      const payload = JSON.parse(e.dataTransfer.getData('application/json'));
+      if (payload.source_year !== targetYear) {
+        moveProjectMutation.mutate({ id: payload.id, target_year: targetYear });
+      }
+    } catch {
+      // ignore malformed drag data
+    }
+  }, [moveProjectMutation]);
+
+  // ---- Derived data ----
+
+  const years = [...new Set(projects.map((p) => p.target_year))].sort();
+
+  // ---- Loading state ----

  if (isLoading) return <Center h={300}><Loader /></Center>;

+  // ---- Render: Table view ----
+
+  const renderTableView = () => (
+    <>
+      {years.length === 0 ? (
+        <Text c="dimmed" ta="center" py="xl">
+          No capital projects planned yet. Add your first project.
+        </Text>
+      ) : (
+        years.map((year) => {
+          const yearProjects = projects.filter((p) => p.target_year === year);
+          const totalEst = yearProjects.reduce((s, p) => s + parseFloat(p.estimated_cost || '0'), 0);
+          return (
+            <Stack key={year} gap="xs">
+              <Group>
+                <Title order={4}>{year}</Title>
+                <Badge size="lg" variant="light">{fmt(totalEst)} estimated</Badge>
+              </Group>
+              <Table striped highlightOnHover>
+                <Table.Thead>
+                  <Table.Tr>
+                    <Table.Th>Project</Table.Th>
+                    <Table.Th>Target</Table.Th>
+                    <Table.Th>Priority</Table.Th>
+                    <Table.Th ta="right">Estimated</Table.Th>
+                    <Table.Th ta="right">Actual</Table.Th>
+                    <Table.Th>Source</Table.Th>
+                    <Table.Th>Status</Table.Th>
+                    <Table.Th></Table.Th>
+                  </Table.Tr>
+                </Table.Thead>
+                <Table.Tbody>
+                  {yearProjects.map((p) => (
+                    <Table.Tr key={p.id}>
+                      <Table.Td fw={500}>{p.name}</Table.Td>
+                      <Table.Td>
+                        {p.target_month
+                          ? new Date(2000, p.target_month - 1).toLocaleString('default', { month: 'short' })
+                          : ''}{' '}
+                        {p.target_year}
+                      </Table.Td>
+                      <Table.Td>
+                        <Badge size="sm" color={priorityColor(p.priority)}>P{p.priority}</Badge>
+                      </Table.Td>
+                      <Table.Td ta="right" ff="monospace">{fmt(p.estimated_cost)}</Table.Td>
+                      <Table.Td ta="right" ff="monospace">
+                        {parseFloat(p.actual_cost || '0') > 0 ? fmt(p.actual_cost) : '-'}
+                      </Table.Td>
+                      <Table.Td><Badge size="sm" variant="light">{p.fund_source}</Badge></Table.Td>
+                      <Table.Td>
+                        <Badge size="sm" color={statusColors[p.status] || 'gray'}>{p.status}</Badge>
+                      </Table.Td>
+                      <Table.Td>
+                        <ActionIcon variant="subtle" onClick={() => handleEdit(p)}>
+                          <IconEdit size={16} />
+                        </ActionIcon>
+                      </Table.Td>
+                    </Table.Tr>
+                  ))}
+                </Table.Tbody>
+              </Table>
+            </Stack>
+          );
+        })
+      )}
+    </>
+  );
+
+  // ---- Render: Kanban view ----
+
+  const renderKanbanView = () => (
+    <ScrollArea type="auto" offsetScrollbars>
+      <Group align="flex-start" wrap="nowrap" gap="md" py="sm" style={{ minWidth: years.length * 300 }}>
+        {years.length === 0 ? (
+          <Text c="dimmed" ta="center" py="xl" w="100%">
+            No capital projects planned yet. Add your first project.
+          </Text>
+        ) : (
+          years.map((year) => {
+            const yearProjects = projects.filter((p) => p.target_year === year);
+            return (
+              <KanbanColumn
+                key={year}
+                year={year}
+                projects={yearProjects}
+                onEdit={handleEdit}
+                onDragStart={handleDragStart}
+                onDrop={handleDrop}
+                isDragOver={dragOverYear === year}
+                onDragOverHandler={handleDragOver}
+                onDragLeave={handleDragLeave}
+              />
+            );
+          })
+        )}
+      </Group>
+    </ScrollArea>
+  );
+
+  // ---- Render ----
+
  return (
    <Stack>
      <Group justify="space-between">
        <Title order={2}>Capital Projects (5-Year Plan)</Title>
-        <Button leftSection={<IconPlus size={16} />} onClick={() => { setEditing(null); form.reset(); open(); }}>Add Project</Button>
+        <Group gap="sm">
+          <SegmentedControl
+            value={viewMode}
+            onChange={setViewMode}
+            data={[
+              {
+                value: 'table',
+                label: (
+                  <Group gap={6} wrap="nowrap">
+                    <IconTable size={16} />
+                    <Text size="sm">Table</Text>
+                  </Group>
+                ),
+              },
+              {
+                value: 'kanban',
+                label: (
+                  <Group gap={6} wrap="nowrap">
+                    <IconLayoutKanban size={16} />
+                    <Text size="sm">Kanban</Text>
+                  </Group>
+                ),
+              },
+            ]}
+          />
+          <Tooltip label="Export as PDF (browser print)">
+            <Button variant="light" leftSection={<IconFileTypePdf size={16} />} onClick={handlePdfExport}>
+              PDF
+            </Button>
+          </Tooltip>
+          <Button leftSection={<IconPlus size={16} />} onClick={handleNewProject}>
+            Add Project
+          </Button>
+        </Group>
      </Group>

-      {years.length === 0 ? (
-        <Text c="dimmed" ta="center" py="xl">No capital projects planned yet. Add your first project.</Text>
-      ) : years.map(year => {
-        const yearProjects = projects.filter(p => p.target_year === year);
-        const totalEst = yearProjects.reduce((s, p) => s + parseFloat(p.estimated_cost || '0'), 0);
-        return (
-          <Stack key={year} gap="xs">
-            <Group>
-              <Title order={4}>{year}</Title>
-              <Badge size="lg" variant="light">{fmt(totalEst)} estimated</Badge>
-            </Group>
-            <Table striped highlightOnHover>
-              <Table.Thead>
-                <Table.Tr>
-                  <Table.Th>Project</Table.Th><Table.Th>Target</Table.Th><Table.Th>Priority</Table.Th>
-                  <Table.Th ta="right">Estimated</Table.Th><Table.Th ta="right">Actual</Table.Th>
-                  <Table.Th>Source</Table.Th><Table.Th>Status</Table.Th><Table.Th></Table.Th>
-                </Table.Tr>
-              </Table.Thead>
-              <Table.Tbody>
-                {yearProjects.map((p) => (
-                  <Table.Tr key={p.id}>
-                    <Table.Td fw={500}>{p.name}</Table.Td>
-                    <Table.Td>{p.target_month ? new Date(2000, p.target_month - 1).toLocaleString('default', { month: 'short' }) : ''} {p.target_year}</Table.Td>
-                    <Table.Td><Badge size="sm" color={p.priority <= 2 ? 'red' : p.priority <= 3 ? 'yellow' : 'gray'}>P{p.priority}</Badge></Table.Td>
-                    <Table.Td ta="right" ff="monospace">{fmt(p.estimated_cost)}</Table.Td>
-                    <Table.Td ta="right" ff="monospace">{parseFloat(p.actual_cost || '0') > 0 ? fmt(p.actual_cost) : '-'}</Table.Td>
-                    <Table.Td><Badge size="sm" variant="light">{p.fund_source}</Badge></Table.Td>
-                    <Table.Td><Badge size="sm" color={statusColors[p.status] || 'gray'}>{p.status}</Badge></Table.Td>
-                    <Table.Td><ActionIcon variant="subtle" onClick={() => handleEdit(p)}><IconEdit size={16} /></ActionIcon></Table.Td>
-                  </Table.Tr>
-                ))}
-              </Table.Tbody>
-            </Table>
-          </Stack>
-        );
-      })}
+      {viewMode === 'table' ? renderTableView() : renderKanbanView()}

      <Modal opened={opened} onClose={close} title={editing ? 'Edit Project' : 'New Capital Project'} size="lg">
        <form onSubmit={form.onSubmit((v) => saveMutation.mutate(v))}>
@@ -122,12 +430,31 @@ export function CapitalProjectsPage() {
            </Group>
            <Group grow>
              <NumberInput label="Target Year" required min={2024} max={2040} {...form.getInputProps('target_year')} />
-              <Select label="Target Month" data={Array.from({length:12},(_,i)=>({value:String(i+1),label:new Date(2026,i).toLocaleString('default',{month:'long'})}))}
-                value={String(form.values.target_month)} onChange={(v) => form.setFieldValue('target_month', Number(v))} />
+              <Select
+                label="Target Month"
+                data={Array.from({ length: 12 }, (_, i) => ({
+                  value: String(i + 1),
+                  label: new Date(2026, i).toLocaleString('default', { month: 'long' }),
+                }))}
+                value={String(form.values.target_month)}
+                onChange={(v) => form.setFieldValue('target_month', Number(v))}
+              />
            </Group>
            <Group grow>
-              <Select label="Status" data={Object.keys(statusColors).map(s => ({ value: s, label: s.replace('_', ' ') }))} {...form.getInputProps('status')} />
-              <Select label="Fund Source" data={[{value:'reserve',label:'Reserve'},{value:'operating',label:'Operating'},{value:'special_assessment',label:'Special Assessment'}]} {...form.getInputProps('fund_source')} />
+              <Select
+                label="Status"
+                data={Object.keys(statusColors).map((s) => ({ value: s, label: s.replace('_', ' ') }))}
+                {...form.getInputProps('status')}
+              />
+              <Select
+                label="Fund Source"
+                data={[
+                  { value: 'reserve', label: 'Reserve' },
+                  { value: 'operating', label: 'Operating' },
+                  { value: 'special_assessment', label: 'Special Assessment' },
+                ]}
+                {...form.getInputProps('fund_source')}
+              />
              <NumberInput label="Priority (1=High, 5=Low)" min={1} max={5} {...form.getInputProps('priority')} />
            </Group>
            <Button type="submit" loading={saveMutation.isPending}>{editing ? 'Update' : 'Create'}</Button>
--- a/frontend/src/pages/reports/AgingReportPage.tsx
+++ b/frontend/src/pages/reports/AgingReportPage.tsx
@@ -76,7 +76,7 @@ function InvoiceRows({ invoices }: { invoices: Invoice[] }) {
  return (
    <Table.Tr>
      <Table.Td colSpan={9} p={0} style={{ background: 'var(--mantine-color-gray-0)' }}>
-        <Table fontSize="xs" horizontalSpacing="sm" verticalSpacing={4}>
+        <Table horizontalSpacing="sm" fz="xs">
          <Table.Thead>
            <Table.Tr>
              <Table.Th w={40} />
--- a/frontend/src/stores/authStore.ts
+++ b/frontend/src/stores/authStore.ts
@@ -13,6 +13,7 @@ interface User {
  email: string;
  firstName: string;
  lastName: string;
+  isSuperadmin?: boolean;
 }

 interface AuthState {