Bug & tweak sprint: fix financial calculations, add quarterly report, enhance dashboard

- Fix Accounts page: include investment accounts in Est. Monthly Interest calc,
  add Fund column to investment table, split summary cards into Operating/Reserve
- Fix Cash Flow: ending balance now respects includeInvestments toggle
- Fix Budget Manager: separate operating/reserve income in summary cards
- Fix Projects: default sort by planned_date instead of name
- Add Vendors: last_negotiated date field with migration, CSV import/export
- New Quarterly Financial Report: budget vs actuals, over-budget flagging, YTD
- Enhance Dashboard: separate Operating/Reserve fund cards, expanded Quick Stats
  with monthly interest, YTD interest earned, planned capital spend

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

backend/src/database/tenant-schema.service.ts

@@ -202,6 +202,7 @@ export class TenantSchemaService {
         default_account_id UUID REFERENCES "${s}".accounts(id),
         is_active BOOLEAN DEFAULT TRUE,
         ytd_payments DECIMAL(15,2) DEFAULT 0.00,
+        last_negotiated DATE,
         created_at TIMESTAMPTZ DEFAULT NOW(),
         updated_at TIMESTAMPTZ DEFAULT NOW()
       )`,

backend/src/modules/projects/projects.service.ts

@@ -7,7 +7,7 @@ export class ProjectsService {
 
   async findAll() {
     const projects = await this.tenant.query(
-      'SELECT * FROM projects WHERE is_active = true ORDER BY name',
+      'SELECT * FROM projects WHERE is_active = true ORDER BY planned_date NULLS LAST, target_year NULLS LAST, target_month NULLS LAST, name',
     );
     return this.computeFunding(projects);
   }

backend/src/modules/reports/reports.controller.ts

@@ -66,4 +66,20 @@ export class ReportsController {
     const mo = Math.min(parseInt(months || '') || 24, 48);
     return this.reportsService.getCashFlowForecast(yr, mo);
   }
+
+  @Get('quarterly')
+  getQuarterlyFinancial(
+    @Query('year') year?: string,
+    @Query('quarter') quarter?: string,
+  ) {
+    const now = new Date();
+    const defaultYear = now.getFullYear();
+    // Default to last complete quarter
+    const currentQuarter = Math.ceil((now.getMonth() + 1) / 3);
+    const defaultQuarter = currentQuarter > 1 ? currentQuarter - 1 : 4;
+    const defaultQYear = currentQuarter > 1 ? defaultYear : defaultYear - 1;
+    const yr = parseInt(year || '') || defaultQYear;
+    const q = Math.min(Math.max(parseInt(quarter || '') || defaultQuarter, 1), 4);
+    return this.reportsService.getQuarterlyFinancial(yr, q);
+  }
 }

backend/src/modules/reports/reports.service.ts

@@ -273,7 +273,8 @@ export class ReportsService {
     const totalOperating = operatingItems.reduce((s: number, r: any) => s + r.amount, 0);
     const totalReserve = reserveItems.reduce((s: number, r: any) => s + r.amount, 0);
     const beginningBalance = parseFloat(beginCash[0]?.balance || '0') + (includeInvestments ? investmentBalance : 0);
-    const endingBalance = parseFloat(endCash[0]?.balance || '0') + investmentBalance;
+    // Only include investment balances in ending balance when includeInvestments is toggled on
+    const endingBalance = parseFloat(endCash[0]?.balance || '0') + (includeInvestments ? investmentBalance : 0);
 
     return {
       from, to,
@@ -444,24 +445,43 @@ export class ReportsService {
   }
 
   async getDashboardKPIs() {
-    // Total cash: ALL asset accounts (not just those named "Cash")
+    // Operating cash (asset accounts, fund_type=operating)
-    // Uses proper double-entry balance: debit - credit for assets
+    const opCash = await this.tenant.query(`
-    const cash = await this.tenant.query(`
       SELECT COALESCE(SUM(sub.balance), 0) as total FROM (
         SELECT COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as balance
         FROM accounts a
         LEFT JOIN journal_entry_lines jel ON jel.account_id = a.id
         LEFT JOIN journal_entries je ON je.id = jel.journal_entry_id AND je.is_posted = true AND je.is_void = false
-        WHERE a.account_type = 'asset' AND a.is_active = true
+        WHERE a.account_type = 'asset' AND a.fund_type = 'operating' AND a.is_active = true
         GROUP BY a.id
       ) sub
     `);
-    // Also include investment account current_value in total cash
+    // Reserve cash (asset accounts, fund_type=reserve)
-    const investmentCash = await this.tenant.query(`
+    const resCash = await this.tenant.query(`
-      SELECT COALESCE(SUM(current_value), 0) as total
+      SELECT COALESCE(SUM(sub.balance), 0) as total FROM (
-      FROM investment_accounts WHERE is_active = true
+        SELECT COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as balance
+        FROM accounts a
+        LEFT JOIN journal_entry_lines jel ON jel.account_id = a.id
+        LEFT JOIN journal_entries je ON je.id = jel.journal_entry_id AND je.is_posted = true AND je.is_void = false
+        WHERE a.account_type = 'asset' AND a.fund_type = 'reserve' AND a.is_active = true
+        GROUP BY a.id
+      ) sub
     `);
-    const totalCash = parseFloat(cash[0]?.total || '0') + parseFloat(investmentCash[0]?.total || '0');
+    // Investment accounts split by fund type
+    const opInv = await this.tenant.query(`
+      SELECT COALESCE(SUM(current_value), 0) as total
+      FROM investment_accounts WHERE fund_type = 'operating' AND is_active = true
+    `);
+    const resInv = await this.tenant.query(`
+      SELECT COALESCE(SUM(current_value), 0) as total
+      FROM investment_accounts WHERE fund_type = 'reserve' AND is_active = true
+    `);
+
+    const operatingCash = parseFloat(opCash[0]?.total || '0');
+    const reserveCash = parseFloat(resCash[0]?.total || '0');
+    const operatingInvestments = parseFloat(opInv[0]?.total || '0');
+    const reserveInvestments = parseFloat(resInv[0]?.total || '0');
+    const totalCash = operatingCash + reserveCash + operatingInvestments + reserveInvestments;
 
     // Receivables: sum of unpaid invoices
     const ar = await this.tenant.query(`
@@ -469,9 +489,7 @@ export class ReportsService {
       FROM invoices WHERE status NOT IN ('paid', 'void', 'written_off')
     `);
 
-    // Reserve fund balance: use the reserve equity accounts (fund balance accounts like 3100)
+    // Reserve fund balance via equity accounts + reserve investments
-    // The equity accounts track the total reserve fund position via double-entry bookkeeping
-    // This is the standard HOA approach — every reserve contribution/expenditure flows through equity
     const reserves = await this.tenant.query(`
       SELECT COALESCE(SUM(sub.balance), 0) as total FROM (
         SELECT COALESCE(SUM(jel.credit), 0) - COALESCE(SUM(jel.debit), 0) as balance
@@ -482,17 +500,43 @@ export class ReportsService {
         GROUP BY a.id
       ) sub
     `);
-    // Add reserve investment account values to the reserve fund total
-    const reserveInvestments = await this.tenant.query(`
-      SELECT COALESCE(SUM(current_value), 0) as total
-      FROM investment_accounts WHERE fund_type = 'reserve' AND is_active = true
-    `);
 
     // Delinquent count (overdue invoices)
     const delinquent = await this.tenant.query(`
       SELECT COUNT(DISTINCT unit_id) as count FROM invoices WHERE status = 'overdue'
     `);
 
+    // Monthly interest estimate from accounts + investments with rates
+    const acctInterest = await this.tenant.query(`
+      SELECT COALESCE(SUM(
+        (COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0)) * (a.interest_rate / 100) / 12
+      ), 0) as total
+      FROM accounts a
+      LEFT JOIN journal_entry_lines jel ON jel.account_id = a.id
+      LEFT JOIN journal_entries je ON je.id = jel.journal_entry_id AND je.is_posted = true AND je.is_void = false
+      WHERE a.account_type = 'asset' AND a.is_active = true AND a.interest_rate > 0
+      GROUP BY a.id
+    `);
+    const acctInterestTotal = (acctInterest || []).reduce((s: number, r: any) => s + parseFloat(r.total || '0'), 0);
+    const invInterest = await this.tenant.query(`
+      SELECT COALESCE(SUM(current_value * interest_rate / 100 / 12), 0) as total
+      FROM investment_accounts WHERE is_active = true AND interest_rate > 0
+    `);
+    const estMonthlyInterest = acctInterestTotal + parseFloat(invInterest[0]?.total || '0');
+
+    // Interest earned YTD from investment accounts
+    const interestEarned = await this.tenant.query(`
+      SELECT COALESCE(SUM(interest_earned), 0) as total
+      FROM investment_accounts WHERE is_active = true
+    `);
+
+    // Planned capital spend for current year
+    const currentYear = new Date().getFullYear();
+    const capitalSpend = await this.tenant.query(`
+      SELECT COALESCE(SUM(estimated_cost), 0) as total
+      FROM projects WHERE target_year = $1 AND status IN ('planned', 'in_progress') AND is_active = true
+    `, [currentYear]);
+
     // Recent transactions
     const recentTx = await this.tenant.query(`
       SELECT je.id, je.entry_date, je.description, je.entry_type,
@@ -504,9 +548,17 @@ export class ReportsService {
     return {
       total_cash: totalCash.toFixed(2),
       total_receivables: ar[0]?.total || '0.00',
-      reserve_fund_balance: (parseFloat(reserves[0]?.total || '0') + parseFloat(reserveInvestments[0]?.total || '0')).toFixed(2),
+      reserve_fund_balance: (parseFloat(reserves[0]?.total || '0') + reserveInvestments).toFixed(2),
       delinquent_units: parseInt(delinquent[0]?.count || '0'),
       recent_transactions: recentTx,
+      // Enhanced split data
+      operating_cash: operatingCash.toFixed(2),
+      reserve_cash: reserveCash.toFixed(2),
+      operating_investments: operatingInvestments.toFixed(2),
+      reserve_investments: reserveInvestments.toFixed(2),
+      est_monthly_interest: estMonthlyInterest.toFixed(2),
+      interest_earned_ytd: interestEarned[0]?.total || '0.00',
+      planned_capital_spend: capitalSpend[0]?.total || '0.00',
     };
   }
 
@@ -795,4 +847,168 @@ export class ReportsService {
       datapoints,
     };
   }
+
+  /**
+   * Quarterly Financial Report: quarter income statement, YTD income statement,
+   * budget vs actuals for the quarter and YTD, and over-budget items.
+   */
+  async getQuarterlyFinancial(year: number, quarter: number) {
+    // Quarter date ranges
+    const qStartMonths = [1, 4, 7, 10];
+    const qEndMonths = [3, 6, 9, 12];
+    const qStart = `${year}-${String(qStartMonths[quarter - 1]).padStart(2, '0')}-01`;
+    const qEndMonth = qEndMonths[quarter - 1];
+    const qEndDay = [31, 30, 30, 31][quarter - 1]; // Mar=31, Jun=30, Sep=30, Dec=31
+    const qEnd = `${year}-${String(qEndMonth).padStart(2, '0')}-${qEndDay}`;
+    const ytdStart = `${year}-01-01`;
+
+    // Quarter and YTD income statements (reuse existing method)
+    const quarterIS = await this.getIncomeStatement(qStart, qEnd);
+    const ytdIS = await this.getIncomeStatement(ytdStart, qEnd);
+
+    // Budget data for the quarter months
+    const budgetMonthCols = {
+      1: ['jan', 'feb', 'mar'],
+      2: ['apr', 'may', 'jun'],
+      3: ['jul', 'aug', 'sep'],
+      4: ['oct', 'nov', 'dec_amt'],
+    } as Record<number, string[]>;
+    const ytdMonthCols = {
+      1: ['jan', 'feb', 'mar'],
+      2: ['jan', 'feb', 'mar', 'apr', 'may', 'jun'],
+      3: ['jan', 'feb', 'mar', 'apr', 'may', 'jun', 'jul', 'aug', 'sep'],
+      4: ['jan', 'feb', 'mar', 'apr', 'may', 'jun', 'jul', 'aug', 'sep', 'oct', 'nov', 'dec_amt'],
+    } as Record<number, string[]>;
+
+    const qCols = budgetMonthCols[quarter];
+    const ytdCols = ytdMonthCols[quarter];
+
+    const budgetRows = await this.tenant.query(
+      `SELECT b.account_id, a.account_number, a.name, a.account_type, a.fund_type,
+        b.jan, b.feb, b.mar, b.apr, b.may, b.jun,
+        b.jul, b.aug, b.sep, b.oct, b.nov, b.dec_amt
+      FROM budgets b
+      JOIN accounts a ON a.id = b.account_id
+      WHERE b.fiscal_year = $1`, [year],
+    );
+
+    // Actual amounts per account for the quarter and YTD
+    const quarterActuals = await this.tenant.query(`
+      SELECT a.id as account_id, a.account_number, a.name, a.account_type, a.fund_type,
+        CASE
+          WHEN a.account_type = 'income'
+            THEN COALESCE(SUM(jel.credit), 0) - COALESCE(SUM(jel.debit), 0)
+          ELSE COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0)
+        END as amount
+      FROM accounts a
+      JOIN journal_entry_lines jel ON jel.account_id = a.id
+      JOIN journal_entries je ON je.id = jel.journal_entry_id
+        AND je.is_posted = true AND je.is_void = false
+        AND je.entry_date BETWEEN $1 AND $2
+      WHERE a.account_type IN ('income', 'expense') AND a.is_active = true
+      GROUP BY a.id, a.account_number, a.name, a.account_type, a.fund_type
+    `, [qStart, qEnd]);
+
+    const ytdActuals = await this.tenant.query(`
+      SELECT a.id as account_id, a.account_number, a.name, a.account_type, a.fund_type,
+        CASE
+          WHEN a.account_type = 'income'
+            THEN COALESCE(SUM(jel.credit), 0) - COALESCE(SUM(jel.debit), 0)
+          ELSE COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0)
+        END as amount
+      FROM accounts a
+      JOIN journal_entry_lines jel ON jel.account_id = a.id
+      JOIN journal_entries je ON je.id = jel.journal_entry_id
+        AND je.is_posted = true AND je.is_void = false
+        AND je.entry_date BETWEEN $1 AND $2
+      WHERE a.account_type IN ('income', 'expense') AND a.is_active = true
+      GROUP BY a.id, a.account_number, a.name, a.account_type, a.fund_type
+    `, [ytdStart, qEnd]);
+
+    // Build budget vs actual comparison
+    const actualsByIdQ = new Map<string, number>();
+    for (const a of quarterActuals) {
+      actualsByIdQ.set(a.account_id, parseFloat(a.amount) || 0);
+    }
+    const actualsByIdYTD = new Map<string, number>();
+    for (const a of ytdActuals) {
+      actualsByIdYTD.set(a.account_id, parseFloat(a.amount) || 0);
+    }
+
+    const budgetVsActual: any[] = [];
+    const overBudgetItems: any[] = [];
+
+    for (const b of budgetRows) {
+      const qBudget = qCols.reduce((sum: number, col: string) => sum + (parseFloat(b[col]) || 0), 0);
+      const ytdBudget = ytdCols.reduce((sum: number, col: string) => sum + (parseFloat(b[col]) || 0), 0);
+      const qActual = actualsByIdQ.get(b.account_id) || 0;
+      const ytdActual = actualsByIdYTD.get(b.account_id) || 0;
+
+      if (qBudget === 0 && ytdBudget === 0 && qActual === 0 && ytdActual === 0) continue;
+
+      const qVariance = qActual - qBudget;
+      const ytdVariance = ytdActual - ytdBudget;
+      const isExpense = b.account_type === 'expense';
+
+      const item = {
+        account_id: b.account_id,
+        account_number: b.account_number,
+        name: b.name,
+        account_type: b.account_type,
+        fund_type: b.fund_type,
+        quarter_budget: qBudget,
+        quarter_actual: qActual,
+        quarter_variance: qVariance,
+        ytd_budget: ytdBudget,
+        ytd_actual: ytdActual,
+        ytd_variance: ytdVariance,
+      };
+      budgetVsActual.push(item);
+
+      // Flag expenses over budget by more than 10%
+      if (isExpense && qBudget > 0 && qActual > qBudget * 1.1) {
+        overBudgetItems.push({
+          ...item,
+          variance_pct: ((qActual / qBudget - 1) * 100).toFixed(1),
+        });
+      }
+    }
+
+    // Also include accounts with actuals but no budget
+    for (const a of quarterActuals) {
+      if (!budgetRows.find((b: any) => b.account_id === a.account_id)) {
+        const ytdActual = actualsByIdYTD.get(a.account_id) || 0;
+        budgetVsActual.push({
+          account_id: a.account_id,
+          account_number: a.account_number,
+          name: a.name,
+          account_type: a.account_type,
+          fund_type: a.fund_type,
+          quarter_budget: 0,
+          quarter_actual: parseFloat(a.amount) || 0,
+          quarter_variance: parseFloat(a.amount) || 0,
+          ytd_budget: 0,
+          ytd_actual: ytdActual,
+          ytd_variance: ytdActual,
+        });
+      }
+    }
+
+    // Sort: income first, then expenses, both by account number
+    budgetVsActual.sort((a: any, b: any) => {
+      if (a.account_type !== b.account_type) return a.account_type === 'income' ? -1 : 1;
+      return (a.account_number || '').localeCompare(b.account_number || '');
+    });
+
+    return {
+      year,
+      quarter,
+      quarter_label: `Q${quarter} ${year}`,
+      date_range: { from: qStart, to: qEnd },
+      quarter_income_statement: quarterIS,
+      ytd_income_statement: ytdIS,
+      budget_vs_actual: budgetVsActual,
+      over_budget_items: overBudgetItems,
+    };
+  }
 }

backend/src/modules/vendors/vendors.service.ts

@@ -17,10 +17,10 @@ export class VendorsService {
 
   async create(dto: any) {
     const rows = await this.tenant.query(
-      `INSERT INTO vendors (name, contact_name, email, phone, address_line1, city, state, zip_code, tax_id, is_1099_eligible, default_account_id)
+      `INSERT INTO vendors (name, contact_name, email, phone, address_line1, city, state, zip_code, tax_id, is_1099_eligible, default_account_id, last_negotiated)
-       VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11) RETURNING *`,
+       VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12) RETURNING *`,
       [dto.name, dto.contact_name, dto.email, dto.phone, dto.address_line1, dto.city, dto.state, dto.zip_code,
-       dto.tax_id, dto.is_1099_eligible || false, dto.default_account_id || null],
+       dto.tax_id, dto.is_1099_eligible || false, dto.default_account_id || null, dto.last_negotiated || null],
     );
     return rows[0];
   }
@@ -32,24 +32,25 @@ export class VendorsService {
        email = COALESCE($4, email), phone = COALESCE($5, phone), address_line1 = COALESCE($6, address_line1),
        city = COALESCE($7, city), state = COALESCE($8, state), zip_code = COALESCE($9, zip_code),
        tax_id = COALESCE($10, tax_id), is_1099_eligible = COALESCE($11, is_1099_eligible),
-       default_account_id = COALESCE($12, default_account_id), updated_at = NOW()
+       default_account_id = COALESCE($12, default_account_id), last_negotiated = $13, updated_at = NOW()
        WHERE id = $1 RETURNING *`,
       [id, dto.name, dto.contact_name, dto.email, dto.phone, dto.address_line1, dto.city, dto.state,
-       dto.zip_code, dto.tax_id, dto.is_1099_eligible, dto.default_account_id],
+       dto.zip_code, dto.tax_id, dto.is_1099_eligible, dto.default_account_id, dto.last_negotiated || null],
     );
     return rows[0];
   }
 
   async exportCSV(): Promise<string> {
     const rows = await this.tenant.query(
-      `SELECT name, contact_name, email, phone, address_line1, city, state, zip_code, tax_id, is_1099_eligible
+      `SELECT name, contact_name, email, phone, address_line1, city, state, zip_code, tax_id, is_1099_eligible, last_negotiated
        FROM vendors WHERE is_active = true ORDER BY name`,
     );
-    const headers = ['name', 'contact_name', 'email', 'phone', 'address_line1', 'city', 'state', 'zip_code', 'tax_id', 'is_1099_eligible'];
+    const headers = ['name', 'contact_name', 'email', 'phone', 'address_line1', 'city', 'state', 'zip_code', 'tax_id', 'is_1099_eligible', 'last_negotiated'];
     const lines = [headers.join(',')];
     for (const r of rows) {
       lines.push(headers.map((h) => {
-        const v = r[h] ?? '';
+        let v = r[h] ?? '';
+        if (v instanceof Date) v = v.toISOString().split('T')[0];
         const s = String(v);
         return s.includes(',') || s.includes('"') ? `"${s.replace(/"/g, '""')}"` : s;
       }).join(','));
@@ -80,20 +81,22 @@ export class VendorsService {
               zip_code = COALESCE(NULLIF($8, ''), zip_code),
               tax_id = COALESCE(NULLIF($9, ''), tax_id),
               is_1099_eligible = COALESCE(NULLIF($10, '')::boolean, is_1099_eligible),
+              last_negotiated = COALESCE(NULLIF($11, '')::date, last_negotiated),
               updated_at = NOW()
              WHERE id = $1`,
             [existing[0].id, row.contact_name, row.email, row.phone, row.address_line1,
-             row.city, row.state, row.zip_code, row.tax_id, row.is_1099_eligible],
+             row.city, row.state, row.zip_code, row.tax_id, row.is_1099_eligible, row.last_negotiated],
           );
           updated++;
         } else {
           await this.tenant.query(
-            `INSERT INTO vendors (name, contact_name, email, phone, address_line1, city, state, zip_code, tax_id, is_1099_eligible)
+            `INSERT INTO vendors (name, contact_name, email, phone, address_line1, city, state, zip_code, tax_id, is_1099_eligible, last_negotiated)
-             VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10)`,
+             VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11)`,
             [name, row.contact_name || null, row.email || null, row.phone || null,
              row.address_line1 || null, row.city || null, row.state || null,
              row.zip_code || null, row.tax_id || null,
-             row.is_1099_eligible === 'true' || row.is_1099_eligible === true || false],
+             row.is_1099_eligible === 'true' || row.is_1099_eligible === true || false,
+             row.last_negotiated || null],
           );
           created++;
         }

db/migrations/008-vendor-last-negotiated.sql

@@ -0,0 +1,16 @@
+-- Migration: Add last_negotiated date to vendors table
+-- Bug & Tweak Sprint
+
+DO $$
+DECLARE
+  tenant_schema TEXT;
+BEGIN
+  FOR tenant_schema IN
+    SELECT schema_name FROM shared.organizations WHERE schema_name IS NOT NULL
+  LOOP
+    EXECUTE format(
+      'ALTER TABLE %I.vendors ADD COLUMN IF NOT EXISTS last_negotiated DATE',
+      tenant_schema
+    );
+  END LOOP;
+END $$;

frontend/src/App.tsx

@@ -22,6 +22,7 @@ import { SankeyPage } from './pages/reports/SankeyPage';
 import { CashFlowPage } from './pages/reports/CashFlowPage';
 import { AgingReportPage } from './pages/reports/AgingReportPage';
 import { YearEndPage } from './pages/reports/YearEndPage';
+import { QuarterlyReportPage } from './pages/reports/QuarterlyReportPage';
 import { SettingsPage } from './pages/settings/SettingsPage';
 import { UserPreferencesPage } from './pages/preferences/UserPreferencesPage';
 import { OrgMembersPage } from './pages/org-members/OrgMembersPage';
@@ -135,6 +136,7 @@ export function App() {
         <Route path="reports/aging" element={<AgingReportPage />} />
         <Route path="reports/sankey" element={<SankeyPage />} />
         <Route path="reports/year-end" element={<YearEndPage />} />
+        <Route path="reports/quarterly" element={<QuarterlyReportPage />} />
         <Route path="settings" element={<SettingsPage />} />
         <Route path="preferences" element={<UserPreferencesPage />} />
         <Route path="org-members" element={<OrgMembersPage />} />

frontend/src/components/layout/Sidebar.tsx

@@ -74,6 +74,7 @@ const navSections = [
           { label: 'Aging Report', path: '/reports/aging' },
           { label: 'Sankey Diagram', path: '/reports/sankey' },
           { label: 'Year-End', path: '/reports/year-end' },
+          { label: 'Quarterly Financial', path: '/reports/quarterly' },
         ],
       },
     ],

frontend/src/pages/accounts/AccountsPage.tsx

@@ -434,14 +434,44 @@ export function AccountsPage() {
   // Net position = assets + investments - liabilities
   const netPosition = (totalsByType['asset'] || 0) + investmentTotal - (totalsByType['liability'] || 0);
 
-  // ── Estimated monthly interest across all accounts with rates ──
+  // ── Estimated monthly interest across all accounts + investments with rates ──
-  const estMonthlyInterest = accounts
+  const acctMonthlyInterest = accounts
     .filter((a) => a.is_active && !a.is_system && a.interest_rate && parseFloat(a.interest_rate) > 0)
     .reduce((sum, a) => {
       const bal = parseFloat(a.balance || '0');
       const rate = parseFloat(a.interest_rate || '0');
       return sum + (bal * (rate / 100) / 12);
     }, 0);
+  const invMonthlyInterest = investments
+    .filter((i) => i.is_active && parseFloat(i.interest_rate || '0') > 0)
+    .reduce((sum, i) => {
+      const val = parseFloat(i.current_value || i.principal || '0');
+      const rate = parseFloat(i.interest_rate || '0');
+      return sum + (val * (rate / 100) / 12);
+    }, 0);
+  const estMonthlyInterest = acctMonthlyInterest + invMonthlyInterest;
+
+  // ── Per-fund cash and interest breakdowns ──
+  const operatingCash = accounts
+    .filter((a) => a.is_active && !a.is_system && a.account_type === 'asset' && a.fund_type === 'operating')
+    .reduce((sum, a) => sum + parseFloat(a.balance || '0'), 0);
+  const reserveCash = accounts
+    .filter((a) => a.is_active && !a.is_system && a.account_type === 'asset' && a.fund_type === 'reserve')
+    .reduce((sum, a) => sum + parseFloat(a.balance || '0'), 0);
+  const opInvTotal = operatingInvestments.reduce((s, i) => s + parseFloat(i.current_value || i.principal || '0'), 0);
+  const resInvTotal = reserveInvestments.reduce((s, i) => s + parseFloat(i.current_value || i.principal || '0'), 0);
+  const opMonthlyInterest = accounts
+    .filter((a) => a.is_active && !a.is_system && a.fund_type === 'operating' && parseFloat(a.interest_rate || '0') > 0)
+    .reduce((sum, a) => sum + (parseFloat(a.balance || '0') * (parseFloat(a.interest_rate || '0') / 100) / 12), 0)
+    + operatingInvestments
+      .filter((i) => parseFloat(i.interest_rate || '0') > 0)
+      .reduce((sum, i) => sum + (parseFloat(i.current_value || i.principal || '0') * (parseFloat(i.interest_rate || '0') / 100) / 12), 0);
+  const resMonthlyInterest = accounts
+    .filter((a) => a.is_active && !a.is_system && a.fund_type === 'reserve' && parseFloat(a.interest_rate || '0') > 0)
+    .reduce((sum, a) => sum + (parseFloat(a.balance || '0') * (parseFloat(a.interest_rate || '0') / 100) / 12), 0)
+    + reserveInvestments
+      .filter((i) => parseFloat(i.interest_rate || '0') > 0)
+      .reduce((sum, i) => sum + (parseFloat(i.current_value || i.principal || '0') * (parseFloat(i.interest_rate || '0') / 100) / 12), 0);
 
   // ── Adjust modal: current balance from trial balance ──
   const adjustCurrentBalance = adjustingAccount
@@ -480,29 +510,25 @@ export function AccountsPage() {
 
       <SimpleGrid cols={{ base: 2, sm: 4 }}>
         <Card withBorder p="xs">
-          <Text size="xs" c="dimmed">Cash on Hand</Text>
+          <Text size="xs" c="dimmed">Operating Fund</Text>
-          <Text fw={700} size="sm" c="green">{fmt(totalsByType['asset'] || 0)}</Text>
+          <Text fw={700} size="sm" c="green">{fmt(operatingCash)}</Text>
+          {opInvTotal > 0 && <Text size="xs" c="teal">Investments: {fmt(opInvTotal)}</Text>}
         </Card>
-        {investmentTotal > 0 && (
-          <Card withBorder p="xs">
-            <Text size="xs" c="dimmed">Investments</Text>
-            <Text fw={700} size="sm" c="teal">{fmt(investmentTotal)}</Text>
-          </Card>
-        )}
-        {(totalsByType['liability'] || 0) > 0 && (
-          <Card withBorder p="xs">
-            <Text size="xs" c="dimmed">Liabilities</Text>
-            <Text fw={700} size="sm" c="red">{fmt(totalsByType['liability'] || 0)}</Text>
-          </Card>
-        )}
         <Card withBorder p="xs">
-          <Text size="xs" c="dimmed">Net Position</Text>
+          <Text size="xs" c="dimmed">Reserve Fund</Text>
+          <Text fw={700} size="sm" c="violet">{fmt(reserveCash)}</Text>
+          {resInvTotal > 0 && <Text size="xs" c="teal">Investments: {fmt(resInvTotal)}</Text>}
+        </Card>
+        <Card withBorder p="xs">
+          <Text size="xs" c="dimmed">Total All Funds</Text>
           <Text fw={700} size="sm" c={netPosition >= 0 ? 'green' : 'red'}>{fmt(netPosition)}</Text>
+          <Text size="xs" c="dimmed">Op: {fmt(operatingCash + opInvTotal)} | Res: {fmt(reserveCash + resInvTotal)}</Text>
         </Card>
         {estMonthlyInterest > 0 && (
           <Card withBorder p="xs">
             <Text size="xs" c="dimmed">Est. Monthly Interest</Text>
             <Text fw={700} size="sm" c="blue">{fmt(estMonthlyInterest)}</Text>
+            <Text size="xs" c="dimmed">Op: {fmt(opMonthlyInterest)} | Res: {fmt(resMonthlyInterest)}</Text>
           </Card>
         )}
       </SimpleGrid>
@@ -1090,6 +1116,7 @@ function InvestmentMiniTable({
             <Table.Th>Name</Table.Th>
             <Table.Th>Institution</Table.Th>
             <Table.Th>Type</Table.Th>
+            <Table.Th>Fund</Table.Th>
             <Table.Th ta="right">Principal</Table.Th>
             <Table.Th ta="right">Current Value</Table.Th>
             <Table.Th ta="right">Rate</Table.Th>
@@ -1103,7 +1130,7 @@ function InvestmentMiniTable({
         <Table.Tbody>
           {investments.length === 0 && (
             <Table.Tr>
-              <Table.Td colSpan={11}>
+              <Table.Td colSpan={12}>
                 <Text ta="center" c="dimmed" py="lg">No investment accounts</Text>
               </Table.Td>
             </Table.Tr>
@@ -1117,6 +1144,11 @@ function InvestmentMiniTable({
                   {inv.investment_type}
                 </Badge>
               </Table.Td>
+              <Table.Td>
+                <Badge color={inv.fund_type === 'reserve' ? 'violet' : 'gray'} variant="light" size="sm">
+                  {inv.fund_type}
+                </Badge>
+              </Table.Td>
               <Table.Td ta="right" ff="monospace">{fmt(inv.principal)}</Table.Td>
               <Table.Td ta="right" ff="monospace">{fmt(inv.current_value || inv.principal)}</Table.Td>
               <Table.Td ta="right">{parseFloat(inv.interest_rate || '0').toFixed(2)}%</Table.Td>

frontend/src/pages/budgets/BudgetsPage.tsx

@@ -236,8 +236,12 @@ export function BudgetsPage() {
   if (isLoading) return <Center h={300}><Loader /></Center>;
 
   const incomeLines = budgetData.filter((b) => b.account_type === 'income');
+  const operatingIncomeLines = incomeLines.filter((b) => b.fund_type === 'operating');
+  const reserveIncomeLines = incomeLines.filter((b) => b.fund_type === 'reserve');
   const expenseLines = budgetData.filter((b) => b.account_type === 'expense');
-  const totalIncome = incomeLines.reduce((sum, line) => sum + (line.annual_total || 0), 0);
+  const totalOperatingIncome = operatingIncomeLines.reduce((sum, line) => sum + (line.annual_total || 0), 0);
+  const totalReserveIncome = reserveIncomeLines.reduce((sum, line) => sum + (line.annual_total || 0), 0);
+  const totalIncome = totalOperatingIncome + totalReserveIncome;
   const totalExpense = expenseLines.reduce((sum, line) => sum + (line.annual_total || 0), 0);
 
   return (
@@ -284,17 +288,23 @@ export function BudgetsPage() {
 
       <Group>
         <Card withBorder p="sm">
-          <Text size="xs" c="dimmed">Total Income</Text>
+          <Text size="xs" c="dimmed">Operating Income</Text>
-          <Text fw={700} c="green">{fmt(totalIncome)}</Text>
+          <Text fw={700} c="green">{fmt(totalOperatingIncome)}</Text>
         </Card>
+        {totalReserveIncome > 0 && (
+          <Card withBorder p="sm">
+            <Text size="xs" c="dimmed">Reserve Income</Text>
+            <Text fw={700} c="violet">{fmt(totalReserveIncome)}</Text>
+          </Card>
+        )}
         <Card withBorder p="sm">
           <Text size="xs" c="dimmed">Total Expenses</Text>
           <Text fw={700} c="red">{fmt(totalExpense)}</Text>
         </Card>
         <Card withBorder p="sm">
-          <Text size="xs" c="dimmed">Net</Text>
+          <Text size="xs" c="dimmed">Net (Operating)</Text>
-          <Text fw={700} c={totalIncome - totalExpense >= 0 ? 'green' : 'red'}>
+          <Text fw={700} c={totalOperatingIncome - totalExpense >= 0 ? 'green' : 'red'}>
-            {fmt(totalIncome - totalExpense)}
+            {fmt(totalOperatingIncome - totalExpense)}
           </Text>
         </Card>
       </Group>

frontend/src/pages/dashboard/DashboardPage.tsx

@@ -1,12 +1,13 @@
 import {
   Title, Text, SimpleGrid, Card, Group, ThemeIcon, Stack, Table,
-  Badge, Loader, Center,
+  Badge, Loader, Center, Divider,
 } from '@mantine/core';
 import {
   IconCash,
   IconFileInvoice,
   IconShieldCheck,
   IconAlertTriangle,
+  IconBuildingBank,
 } from '@tabler/icons-react';
 import { useQuery } from '@tanstack/react-query';
 import { useAuthStore } from '../../stores/authStore';
@@ -20,6 +21,14 @@ interface DashboardData {
   recent_transactions: {
     id: string; entry_date: string; description: string; entry_type: string; amount: string;
   }[];
+  // Enhanced split data
+  operating_cash: string;
+  reserve_cash: string;
+  operating_investments: string;
+  reserve_investments: string;
+  est_monthly_interest: string;
+  interest_earned_ytd: string;
+  planned_capital_spend: string;
 }
 
 export function DashboardPage() {
@@ -34,12 +43,8 @@ export function DashboardPage() {
   const fmt = (v: string | number) =>
     parseFloat(String(v || '0')).toLocaleString('en-US', { style: 'currency', currency: 'USD' });
 
-  const stats = [
+  const opInv = parseFloat(data?.operating_investments || '0');
-    { title: 'Total Cash', value: fmt(data?.total_cash || '0'), icon: IconCash, color: 'green' },
+  const resInv = parseFloat(data?.reserve_investments || '0');
-    { title: 'Total Receivables', value: fmt(data?.total_receivables || '0'), icon: IconFileInvoice, color: 'blue' },
-    { title: 'Reserve Fund', value: fmt(data?.reserve_fund_balance || '0'), icon: IconShieldCheck, color: 'violet' },
-    { title: 'Delinquent Accounts', value: String(data?.delinquent_units || 0), icon: IconAlertTriangle, color: 'orange' },
-  ];
 
   const entryTypeColors: Record<string, string> = {
     manual: 'gray', assessment: 'blue', payment: 'green', late_fee: 'red',
@@ -67,23 +72,52 @@ export function DashboardPage() {
       ) : (
         <>
           <SimpleGrid cols={{ base: 1, sm: 2, lg: 4 }}>
-            {stats.map((stat) => (
+            <Card withBorder padding="lg" radius="md">
-              <Card key={stat.title} withBorder padding="lg" radius="md">
+              <Group justify="space-between">
-                <Group justify="space-between">
+                <div>
-                  <div>
+                  <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Operating Fund</Text>
-                    <Text size="xs" c="dimmed" tt="uppercase" fw={700}>
+                  <Text fw={700} size="xl">{fmt(data?.operating_cash || '0')}</Text>
-                      {stat.title}
+                  {opInv > 0 && <Text size="xs" c="teal">Investments: {fmt(opInv)}</Text>}
-                    </Text>
+                </div>
-                    <Text fw={700} size="xl">
+                <ThemeIcon color="green" variant="light" size={48} radius="md">
-                      {stat.value}
+                  <IconCash size={28} />
-                    </Text>
+                </ThemeIcon>
-                  </div>
+              </Group>
-                  <ThemeIcon color={stat.color} variant="light" size={48} radius="md">
+            </Card>
-                    <stat.icon size={28} />
+            <Card withBorder padding="lg" radius="md">
-                  </ThemeIcon>
+              <Group justify="space-between">
-                </Group>
+                <div>
-              </Card>
+                  <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Reserve Fund</Text>
-            ))}
+                  <Text fw={700} size="xl">{fmt(data?.reserve_cash || '0')}</Text>
+                  {resInv > 0 && <Text size="xs" c="teal">Investments: {fmt(resInv)}</Text>}
+                </div>
+                <ThemeIcon color="violet" variant="light" size={48} radius="md">
+                  <IconShieldCheck size={28} />
+                </ThemeIcon>
+              </Group>
+            </Card>
+            <Card withBorder padding="lg" radius="md">
+              <Group justify="space-between">
+                <div>
+                  <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Total Receivables</Text>
+                  <Text fw={700} size="xl">{fmt(data?.total_receivables || '0')}</Text>
+                </div>
+                <ThemeIcon color="blue" variant="light" size={48} radius="md">
+                  <IconFileInvoice size={28} />
+                </ThemeIcon>
+              </Group>
+            </Card>
+            <Card withBorder padding="lg" radius="md">
+              <Group justify="space-between">
+                <div>
+                  <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Delinquent Accounts</Text>
+                  <Text fw={700} size="xl">{String(data?.delinquent_units || 0)}</Text>
+                </div>
+                <ThemeIcon color="orange" variant="light" size={48} radius="md">
+                  <IconAlertTriangle size={28} />
+                </ThemeIcon>
+              </Group>
+            </Card>
           </SimpleGrid>
 
           <SimpleGrid cols={{ base: 1, md: 2 }}>
@@ -120,17 +154,31 @@ export function DashboardPage() {
               <Title order={4}>Quick Stats</Title>
               <Stack mt="sm" gap="xs">
                 <Group justify="space-between">
-                  <Text size="sm" c="dimmed">Cash Position</Text>
+                  <Text size="sm" c="dimmed">Operating Cash</Text>
-                  <Text size="sm" fw={500} c="green">{fmt(data?.total_cash || '0')}</Text>
+                  <Text size="sm" fw={500} c="green">{fmt(data?.operating_cash || '0')}</Text>
                 </Group>
+                <Group justify="space-between">
+                  <Text size="sm" c="dimmed">Reserve Cash</Text>
+                  <Text size="sm" fw={500} c="violet">{fmt(data?.reserve_cash || '0')}</Text>
+                </Group>
+                <Divider my={4} />
+                <Group justify="space-between">
+                  <Text size="sm" c="dimmed">Est. Monthly Interest</Text>
+                  <Text size="sm" fw={500} c="blue">{fmt(data?.est_monthly_interest || '0')}</Text>
+                </Group>
+                <Group justify="space-between">
+                  <Text size="sm" c="dimmed">Interest Earned YTD</Text>
+                  <Text size="sm" fw={500} c="teal">{fmt(data?.interest_earned_ytd || '0')}</Text>
+                </Group>
+                <Group justify="space-between">
+                  <Text size="sm" c="dimmed">Planned Capital Spend</Text>
+                  <Text size="sm" fw={500} c="orange">{fmt(data?.planned_capital_spend || '0')}</Text>
+                </Group>
+                <Divider my={4} />
                 <Group justify="space-between">
                   <Text size="sm" c="dimmed">Outstanding AR</Text>
                   <Text size="sm" fw={500} c="blue">{fmt(data?.total_receivables || '0')}</Text>
                 </Group>
-                <Group justify="space-between">
-                  <Text size="sm" c="dimmed">Reserve Funding</Text>
-                  <Text size="sm" fw={500} c="violet">{fmt(data?.reserve_fund_balance || '0')}</Text>
-                </Group>
                 <Group justify="space-between">
                   <Text size="sm" c="dimmed">Delinquent Units</Text>
                   <Text size="sm" fw={500} c={data?.delinquent_units ? 'red' : 'green'}>

frontend/src/pages/reports/QuarterlyReportPage.tsx

@@ -0,0 +1,292 @@
+import { useState } from 'react';
+import {
+  Title, Table, Group, Stack, Text, Card, Loader, Center,
+  Badge, SimpleGrid, Select, ThemeIcon, Alert,
+} from '@mantine/core';
+import { useQuery } from '@tanstack/react-query';
+import {
+  IconTrendingUp, IconTrendingDown, IconAlertTriangle, IconChartBar,
+} from '@tabler/icons-react';
+import api from '../../services/api';
+
+interface BudgetVsActualItem {
+  account_id: string;
+  account_number: string;
+  name: string;
+  account_type: string;
+  fund_type: string;
+  quarter_budget: number;
+  quarter_actual: number;
+  quarter_variance: number;
+  ytd_budget: number;
+  ytd_actual: number;
+  ytd_variance: number;
+  variance_pct?: string;
+}
+
+interface IncomeStatement {
+  income: { name: string; amount: string; fund_type: string }[];
+  expenses: { name: string; amount: string; fund_type: string }[];
+  total_income: string;
+  total_expenses: string;
+  net_income: string;
+}
+
+interface QuarterlyData {
+  year: number;
+  quarter: number;
+  quarter_label: string;
+  date_range: { from: string; to: string };
+  quarter_income_statement: IncomeStatement;
+  ytd_income_statement: IncomeStatement;
+  budget_vs_actual: BudgetVsActualItem[];
+  over_budget_items: BudgetVsActualItem[];
+}
+
+export function QuarterlyReportPage() {
+  const now = new Date();
+  const currentQuarter = Math.ceil((now.getMonth() + 1) / 3);
+  const defaultQuarter = currentQuarter > 1 ? currentQuarter - 1 : 4;
+  const defaultYear = currentQuarter > 1 ? now.getFullYear() : now.getFullYear() - 1;
+
+  const [year, setYear] = useState(String(defaultYear));
+  const [quarter, setQuarter] = useState(String(defaultQuarter));
+
+  const { data, isLoading } = useQuery<QuarterlyData>({
+    queryKey: ['quarterly-report', year, quarter],
+    queryFn: async () => {
+      const { data } = await api.get(`/reports/quarterly?year=${year}&quarter=${quarter}`);
+      return data;
+    },
+  });
+
+  const fmt = (v: string | number) =>
+    parseFloat(String(v || '0')).toLocaleString('en-US', { style: 'currency', currency: 'USD' });
+
+  const yearOptions = Array.from({ length: 5 }, (_, i) => {
+    const y = now.getFullYear() - 2 + i;
+    return { value: String(y), label: String(y) };
+  });
+
+  const quarterOptions = [
+    { value: '1', label: 'Q1 (Jan-Mar)' },
+    { value: '2', label: 'Q2 (Apr-Jun)' },
+    { value: '3', label: 'Q3 (Jul-Sep)' },
+    { value: '4', label: 'Q4 (Oct-Dec)' },
+  ];
+
+  if (isLoading) return <Center h={300}><Loader /></Center>;
+
+  const qIS = data?.quarter_income_statement;
+  const ytdIS = data?.ytd_income_statement;
+  const bva = data?.budget_vs_actual || [];
+  const overBudget = data?.over_budget_items || [];
+
+  const qRevenue = parseFloat(qIS?.total_income || '0');
+  const qExpenses = parseFloat(qIS?.total_expenses || '0');
+  const qNet = parseFloat(qIS?.net_income || '0');
+  const ytdNet = parseFloat(ytdIS?.net_income || '0');
+
+  const incomeItems = bva.filter((b) => b.account_type === 'income');
+  const expenseItems = bva.filter((b) => b.account_type === 'expense');
+
+  return (
+    <Stack>
+      <Group justify="space-between">
+        <Title order={2}>Quarterly Financial Report</Title>
+        <Group>
+          <Select data={yearOptions} value={year} onChange={(v) => v && setYear(v)} w={100} />
+          <Select data={quarterOptions} value={quarter} onChange={(v) => v && setQuarter(v)} w={160} />
+        </Group>
+      </Group>
+
+      {data && (
+        <Text size="sm" c="dimmed">
+          {data.quarter_label} &middot; {new Date(data.date_range.from).toLocaleDateString()} – {new Date(data.date_range.to).toLocaleDateString()}
+        </Text>
+      )}
+
+      {/* Summary Cards */}
+      <SimpleGrid cols={{ base: 2, sm: 4 }}>
+        <Card withBorder p="md">
+          <Group gap="xs" mb={4}>
+            <ThemeIcon variant="light" color="green" size="sm"><IconTrendingUp size={14} /></ThemeIcon>
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Quarter Revenue</Text>
+          </Group>
+          <Text fw={700} size="xl" ff="monospace" c="green">{fmt(qRevenue)}</Text>
+        </Card>
+        <Card withBorder p="md">
+          <Group gap="xs" mb={4}>
+            <ThemeIcon variant="light" color="red" size="sm"><IconTrendingDown size={14} /></ThemeIcon>
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Quarter Expenses</Text>
+          </Group>
+          <Text fw={700} size="xl" ff="monospace" c="red">{fmt(qExpenses)}</Text>
+        </Card>
+        <Card withBorder p="md">
+          <Group gap="xs" mb={4}>
+            <ThemeIcon variant="light" color={qNet >= 0 ? 'green' : 'red'} size="sm">
+              <IconChartBar size={14} />
+            </ThemeIcon>
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Quarter Net</Text>
+          </Group>
+          <Text fw={700} size="xl" ff="monospace" c={qNet >= 0 ? 'green' : 'red'}>{fmt(qNet)}</Text>
+        </Card>
+        <Card withBorder p="md">
+          <Group gap="xs" mb={4}>
+            <ThemeIcon variant="light" color={ytdNet >= 0 ? 'green' : 'red'} size="sm">
+              <IconChartBar size={14} />
+            </ThemeIcon>
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>YTD Net</Text>
+          </Group>
+          <Text fw={700} size="xl" ff="monospace" c={ytdNet >= 0 ? 'green' : 'red'}>{fmt(ytdNet)}</Text>
+        </Card>
+      </SimpleGrid>
+
+      {/* Over-Budget Alert */}
+      {overBudget.length > 0 && (
+        <Card withBorder>
+          <Group mb="md">
+            <IconAlertTriangle size={20} color="var(--mantine-color-orange-6)" />
+            <Title order={4}>Over-Budget Items ({overBudget.length})</Title>
+          </Group>
+          <Table striped highlightOnHover>
+            <Table.Thead>
+              <Table.Tr>
+                <Table.Th>Account</Table.Th>
+                <Table.Th>Fund</Table.Th>
+                <Table.Th ta="right">Budget</Table.Th>
+                <Table.Th ta="right">Actual</Table.Th>
+                <Table.Th ta="right">Over By</Table.Th>
+                <Table.Th ta="right">% Over</Table.Th>
+              </Table.Tr>
+            </Table.Thead>
+            <Table.Tbody>
+              {overBudget.map((item) => (
+                <Table.Tr key={item.account_id}>
+                  <Table.Td>
+                    <Text size="sm" fw={500}>{item.name}</Text>
+                    <Text size="xs" c="dimmed">{item.account_number}</Text>
+                  </Table.Td>
+                  <Table.Td>
+                    <Badge color={item.fund_type === 'reserve' ? 'violet' : 'gray'} variant="light" size="sm">
+                      {item.fund_type}
+                    </Badge>
+                  </Table.Td>
+                  <Table.Td ta="right" ff="monospace">{fmt(item.quarter_budget)}</Table.Td>
+                  <Table.Td ta="right" ff="monospace" c="red">{fmt(item.quarter_actual)}</Table.Td>
+                  <Table.Td ta="right" ff="monospace" c="red">{fmt(item.quarter_variance)}</Table.Td>
+                  <Table.Td ta="right">
+                    <Badge color="red" variant="light" size="sm">+{item.variance_pct}%</Badge>
+                  </Table.Td>
+                </Table.Tr>
+              ))}
+            </Table.Tbody>
+          </Table>
+        </Card>
+      )}
+
+      {/* Budget vs Actuals */}
+      <Card withBorder>
+        <Title order={4} mb="md">Budget vs Actuals</Title>
+        {bva.length === 0 ? (
+          <Alert variant="light" color="blue">No budget or actual data for this quarter.</Alert>
+        ) : (
+          <div style={{ overflowX: 'auto' }}>
+            <Table striped highlightOnHover style={{ minWidth: 900 }}>
+              <Table.Thead>
+                <Table.Tr>
+                  <Table.Th>Account</Table.Th>
+                  <Table.Th>Fund</Table.Th>
+                  <Table.Th ta="right">Q Budget</Table.Th>
+                  <Table.Th ta="right">Q Actual</Table.Th>
+                  <Table.Th ta="right">Q Variance</Table.Th>
+                  <Table.Th ta="right">YTD Budget</Table.Th>
+                  <Table.Th ta="right">YTD Actual</Table.Th>
+                  <Table.Th ta="right">YTD Variance</Table.Th>
+                </Table.Tr>
+              </Table.Thead>
+              <Table.Tbody>
+                {incomeItems.length > 0 && (
+                  <Table.Tr style={{ background: '#e6f9e6' }}>
+                    <Table.Td colSpan={8} fw={700}>Income</Table.Td>
+                  </Table.Tr>
+                )}
+                {incomeItems.map((item) => (
+                  <BVARow key={item.account_id} item={item} isExpense={false} />
+                ))}
+                {incomeItems.length > 0 && (
+                  <Table.Tr style={{ background: '#e6f9e6' }}>
+                    <Table.Td colSpan={2} fw={700}>Total Income</Table.Td>
+                    <Table.Td ta="right" fw={700} ff="monospace">{fmt(incomeItems.reduce((s, i) => s + i.quarter_budget, 0))}</Table.Td>
+                    <Table.Td ta="right" fw={700} ff="monospace">{fmt(incomeItems.reduce((s, i) => s + i.quarter_actual, 0))}</Table.Td>
+                    <Table.Td ta="right" fw={700} ff="monospace">{fmt(incomeItems.reduce((s, i) => s + i.quarter_variance, 0))}</Table.Td>
+                    <Table.Td ta="right" fw={700} ff="monospace">{fmt(incomeItems.reduce((s, i) => s + i.ytd_budget, 0))}</Table.Td>
+                    <Table.Td ta="right" fw={700} ff="monospace">{fmt(incomeItems.reduce((s, i) => s + i.ytd_actual, 0))}</Table.Td>
+                    <Table.Td ta="right" fw={700} ff="monospace">{fmt(incomeItems.reduce((s, i) => s + i.ytd_variance, 0))}</Table.Td>
+                  </Table.Tr>
+                )}
+                {expenseItems.length > 0 && (
+                  <Table.Tr style={{ background: '#fde8e8' }}>
+                    <Table.Td colSpan={8} fw={700}>Expenses</Table.Td>
+                  </Table.Tr>
+                )}
+                {expenseItems.map((item) => (
+                  <BVARow key={item.account_id} item={item} isExpense={true} />
+                ))}
+                {expenseItems.length > 0 && (
+                  <Table.Tr style={{ background: '#fde8e8' }}>
+                    <Table.Td colSpan={2} fw={700}>Total Expenses</Table.Td>
+                    <Table.Td ta="right" fw={700} ff="monospace">{fmt(expenseItems.reduce((s, i) => s + i.quarter_budget, 0))}</Table.Td>
+                    <Table.Td ta="right" fw={700} ff="monospace">{fmt(expenseItems.reduce((s, i) => s + i.quarter_actual, 0))}</Table.Td>
+                    <Table.Td ta="right" fw={700} ff="monospace">{fmt(expenseItems.reduce((s, i) => s + i.quarter_variance, 0))}</Table.Td>
+                    <Table.Td ta="right" fw={700} ff="monospace">{fmt(expenseItems.reduce((s, i) => s + i.ytd_budget, 0))}</Table.Td>
+                    <Table.Td ta="right" fw={700} ff="monospace">{fmt(expenseItems.reduce((s, i) => s + i.ytd_actual, 0))}</Table.Td>
+                    <Table.Td ta="right" fw={700} ff="monospace">{fmt(expenseItems.reduce((s, i) => s + i.ytd_variance, 0))}</Table.Td>
+                  </Table.Tr>
+                )}
+              </Table.Tbody>
+            </Table>
+          </div>
+        )}
+      </Card>
+    </Stack>
+  );
+}
+
+function BVARow({ item, isExpense }: { item: BudgetVsActualItem; isExpense: boolean }) {
+  const fmt = (v: number) =>
+    v.toLocaleString('en-US', { style: 'currency', currency: 'USD' });
+
+  // For expenses, over budget (positive variance) is bad (red)
+  // For income, under budget (negative variance) is bad (red)
+  const qVarianceColor = isExpense
+    ? (item.quarter_variance > 0 ? 'red' : 'green')
+    : (item.quarter_variance < 0 ? 'red' : 'green');
+  const ytdVarianceColor = isExpense
+    ? (item.ytd_variance > 0 ? 'red' : 'green')
+    : (item.ytd_variance < 0 ? 'red' : 'green');
+
+  return (
+    <Table.Tr>
+      <Table.Td>
+        <Text size="sm">{item.name}</Text>
+        <Text size="xs" c="dimmed">{item.account_number}</Text>
+      </Table.Td>
+      <Table.Td>
+        <Badge color={item.fund_type === 'reserve' ? 'violet' : 'gray'} variant="light" size="sm">
+          {item.fund_type}
+        </Badge>
+      </Table.Td>
+      <Table.Td ta="right" ff="monospace">{fmt(item.quarter_budget)}</Table.Td>
+      <Table.Td ta="right" ff="monospace">{fmt(item.quarter_actual)}</Table.Td>
+      <Table.Td ta="right" ff="monospace" c={item.quarter_variance !== 0 ? qVarianceColor : undefined}>
+        {fmt(item.quarter_variance)}
+      </Table.Td>
+      <Table.Td ta="right" ff="monospace">{fmt(item.ytd_budget)}</Table.Td>
+      <Table.Td ta="right" ff="monospace">{fmt(item.ytd_actual)}</Table.Td>
+      <Table.Td ta="right" ff="monospace" c={item.ytd_variance !== 0 ? ytdVarianceColor : undefined}>
+        {fmt(item.ytd_variance)}
+      </Table.Td>
+    </Table.Tr>
+  );
+}

frontend/src/pages/vendors/VendorsPage.tsx

@@ -3,6 +3,7 @@ import {
   Title, Table, Group, Button, Stack, TextInput, Modal,
   Switch, Badge, ActionIcon, Text, Loader, Center,
 } from '@mantine/core';
+import { DateInput } from '@mantine/dates';
 import { useForm } from '@mantine/form';
 import { useDisclosure } from '@mantine/hooks';
 import { notifications } from '@mantine/notifications';
@@ -15,6 +16,7 @@ interface Vendor {
   id: string; name: string; contact_name: string; email: string; phone: string;
   address_line1: string; city: string; state: string; zip_code: string;
   tax_id: string; is_1099_eligible: boolean; is_active: boolean; ytd_payments: string;
+  last_negotiated: string | null;
 }
 
 export function VendorsPage() {
@@ -34,12 +36,19 @@ export function VendorsPage() {
       name: '', contact_name: '', email: '', phone: '',
       address_line1: '', city: '', state: '', zip_code: '',
       tax_id: '', is_1099_eligible: false,
+      last_negotiated: null as Date | null,
     },
     validate: { name: (v) => (v.length > 0 ? null : 'Required') },
   });
 
   const saveMutation = useMutation({
-    mutationFn: (values: any) => editing ? api.put(`/vendors/${editing.id}`, values) : api.post('/vendors', values),
+    mutationFn: (values: any) => {
+      const payload = {
+        ...values,
+        last_negotiated: values.last_negotiated ? values.last_negotiated.toISOString().split('T')[0] : null,
+      };
+      return editing ? api.put(`/vendors/${editing.id}`, payload) : api.post('/vendors', payload);
+    },
     onSuccess: () => {
       queryClient.invalidateQueries({ queryKey: ['vendors'] });
       notifications.show({ message: editing ? 'Vendor updated' : 'Vendor created', color: 'green' });
@@ -91,6 +100,7 @@ export function VendorsPage() {
       phone: v.phone || '', address_line1: v.address_line1 || '', city: v.city || '',
       state: v.state || '', zip_code: v.zip_code || '', tax_id: v.tax_id || '',
       is_1099_eligible: v.is_1099_eligible,
+      last_negotiated: v.last_negotiated ? new Date(v.last_negotiated) : null,
     });
     open();
   };
@@ -122,6 +132,7 @@ export function VendorsPage() {
           <Table.Tr>
             <Table.Th>Name</Table.Th><Table.Th>Contact</Table.Th><Table.Th>Email</Table.Th>
             <Table.Th>Phone</Table.Th><Table.Th>1099</Table.Th>
+            <Table.Th>Last Negotiated</Table.Th>
             <Table.Th ta="right">YTD Payments</Table.Th><Table.Th></Table.Th>
           </Table.Tr>
         </Table.Thead>
@@ -133,11 +144,12 @@ export function VendorsPage() {
               <Table.Td>{v.email}</Table.Td>
               <Table.Td>{v.phone}</Table.Td>
               <Table.Td>{v.is_1099_eligible && <Badge color="orange" size="sm">1099</Badge>}</Table.Td>
+              <Table.Td>{v.last_negotiated ? new Date(v.last_negotiated).toLocaleDateString() : '-'}</Table.Td>
               <Table.Td ta="right" ff="monospace">${parseFloat(v.ytd_payments || '0').toFixed(2)}</Table.Td>
               <Table.Td><ActionIcon variant="subtle" onClick={() => handleEdit(v)}><IconEdit size={16} /></ActionIcon></Table.Td>
             </Table.Tr>
           ))}
-          {filtered.length === 0 && <Table.Tr><Table.Td colSpan={7}><Text ta="center" c="dimmed" py="lg">No vendors yet</Text></Table.Td></Table.Tr>}
+          {filtered.length === 0 && <Table.Tr><Table.Td colSpan={8}><Text ta="center" c="dimmed" py="lg">No vendors yet</Text></Table.Td></Table.Tr>}
         </Table.Tbody>
       </Table>
       <Modal opened={opened} onClose={close} title={editing ? 'Edit Vendor' : 'New Vendor'}>
@@ -157,6 +169,7 @@ export function VendorsPage() {
             </Group>
             <TextInput label="Tax ID (EIN/SSN)" {...form.getInputProps('tax_id')} />
             <Switch label="1099 Eligible" {...form.getInputProps('is_1099_eligible', { type: 'checkbox' })} />
+            <DateInput label="Last Negotiated" clearable placeholder="Select date" {...form.getInputProps('last_negotiated')} />
             <Button type="submit" loading={saveMutation.isPending}>{editing ? 'Update' : 'Create'}</Button>
           </Stack>
         </form>