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/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);
-  }
 }