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>

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;
 }

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;
 }