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/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,