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);
+  }
+}