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/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 });
+  }
 }