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/fiscal-periods/fiscal-periods.controller.ts

@@ -0,0 +1,30 @@
+import { Controller, Get, Post, Param, UseGuards, Request } from '@nestjs/common';
+import { ApiTags, ApiOperation, ApiBearerAuth } from '@nestjs/swagger';
+import { JwtAuthGuard } from '../auth/guards/jwt-auth.guard';
+import { FiscalPeriodsService } from './fiscal-periods.service';
+
+@ApiTags('fiscal-periods')
+@Controller('fiscal-periods')
+@ApiBearerAuth()
+@UseGuards(JwtAuthGuard)
+export class FiscalPeriodsController {
+  constructor(private fpService: FiscalPeriodsService) {}
+
+  @Get()
+  @ApiOperation({ summary: 'List all fiscal periods' })
+  findAll() {
+    return this.fpService.findAll();
+  }
+
+  @Post(':id/close')
+  @ApiOperation({ summary: 'Close a fiscal period' })
+  close(@Param('id') id: string, @Request() req: any) {
+    return this.fpService.close(id, req.user.sub);
+  }
+
+  @Post(':id/lock')
+  @ApiOperation({ summary: 'Lock a fiscal period (audit lock)' })
+  lock(@Param('id') id: string, @Request() req: any) {
+    return this.fpService.lock(id, req.user.sub);
+  }
+}

backend/src/modules/fiscal-periods/fiscal-periods.module.ts

@@ -0,0 +1,10 @@
+import { Module } from '@nestjs/common';
+import { FiscalPeriodsController } from './fiscal-periods.controller';
+import { FiscalPeriodsService } from './fiscal-periods.service';
+
+@Module({
+  controllers: [FiscalPeriodsController],
+  providers: [FiscalPeriodsService],
+  exports: [FiscalPeriodsService],
+})
+export class FiscalPeriodsModule {}

backend/src/modules/fiscal-periods/fiscal-periods.service.ts

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+import { Injectable, NotFoundException, BadRequestException } from '@nestjs/common';
+import { TenantService } from '../../database/tenant.service';
+
+@Injectable()
+export class FiscalPeriodsService {
+  constructor(private tenant: TenantService) {}
+
+  async findAll() {
+    return this.tenant.query('SELECT * FROM fiscal_periods ORDER BY year DESC, month DESC');
+  }
+
+  async findByDate(date: string) {
+    const d = new Date(date);
+    const rows = await this.tenant.query(
+      'SELECT * FROM fiscal_periods WHERE year = $1 AND month = $2',
+      [d.getFullYear(), d.getMonth() + 1],
+    );
+    if (!rows.length) {
+      throw new NotFoundException(`No fiscal period for ${date}`);
+    }
+    return rows[0];
+  }
+
+  async findOrCreate(year: number, month: number) {
+    let rows = await this.tenant.query(
+      'SELECT * FROM fiscal_periods WHERE year = $1 AND month = $2',
+      [year, month],
+    );
+    if (rows.length) return rows[0];
+
+    rows = await this.tenant.query(
+      `INSERT INTO fiscal_periods (year, month, status) VALUES ($1, $2, 'open') RETURNING *`,
+      [year, month],
+    );
+    return rows[0];
+  }
+
+  async close(id: string, userId: string) {
+    const rows = await this.tenant.query('SELECT * FROM fiscal_periods WHERE id = $1', [id]);
+    if (!rows.length) throw new NotFoundException('Period not found');
+    if (rows[0].status !== 'open') throw new BadRequestException('Period is not open');
+
+    const result = await this.tenant.query(
+      `UPDATE fiscal_periods SET status = 'closed', closed_by = $1, closed_at = NOW() WHERE id = $2 RETURNING *`,
+      [userId, id],
+    );
+    return result[0];
+  }
+
+  async lock(id: string, userId: string) {
+    const rows = await this.tenant.query('SELECT * FROM fiscal_periods WHERE id = $1', [id]);
+    if (!rows.length) throw new NotFoundException('Period not found');
+    if (rows[0].status === 'locked') throw new BadRequestException('Period is already locked');
+
+    const result = await this.tenant.query(
+      `UPDATE fiscal_periods SET status = 'locked', locked_by = $1, locked_at = NOW() WHERE id = $2 RETURNING *`,
+      [userId, id],
+    );
+    return result[0];
+  }
+}