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>

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>