Initial commit: HOA Financial Intelligence Platform MVP

Multi-tenant financial management platform for homeowner associations featuring:
- NestJS backend with 16 modules (auth, accounts, transactions, budgets, units,
  invoices, payments, vendors, reserves, investments, capital projects, reports)
- React + Mantine frontend with dashboard, CRUD pages, and financial reports
- Schema-per-tenant PostgreSQL isolation with JWT-based tenant resolution
- Docker Compose infrastructure (nginx, backend, frontend, postgres, redis)
- Comprehensive seed data for Sunrise Valley HOA demo
- 39 API endpoints with Swagger documentation
- Double-entry bookkeeping with journal entries
- Budget vs actual reporting and Sankey cash flow visualization

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

backend/src/modules/budgets/budgets.controller.ts

@@ -0,0 +1,37 @@
+import { Controller, Get, Put, Body, Param, Query, UseGuards, ParseIntPipe } from '@nestjs/common';
+import { ApiTags, ApiOperation, ApiBearerAuth } from '@nestjs/swagger';
+import { JwtAuthGuard } from '../auth/guards/jwt-auth.guard';
+import { BudgetsService } from './budgets.service';
+import { UpsertBudgetDto } from './dto/upsert-budget.dto';
+
+@ApiTags('budgets')
+@Controller('budgets')
+@ApiBearerAuth()
+@UseGuards(JwtAuthGuard)
+export class BudgetsController {
+  constructor(private budgetsService: BudgetsService) {}
+
+  @Get(':year')
+  @ApiOperation({ summary: 'Get budgets for a fiscal year' })
+  findByYear(@Param('year', ParseIntPipe) year: number) {
+    return this.budgetsService.findByYear(year);
+  }
+
+  @Put(':year')
+  @ApiOperation({ summary: 'Upsert budgets for a fiscal year' })
+  upsert(
+    @Param('year', ParseIntPipe) year: number,
+    @Body() budgets: UpsertBudgetDto[],
+  ) {
+    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);
+  }
+}