Sprint 6: Monthly actuals input, reconciliation, and file attachments

Add spreadsheet-style Monthly Actuals page for entering monthly actuals
against budget with auto-generated journal entries and reconciliation flag.
Add file attachment support (PDF, images, spreadsheets) on journal entries
for receipts and invoices. Enhance Budget vs Actual report with month
filter dropdown. Add reconciled badge to Transactions page. Replace bcrypt
with bcryptjs to fix Docker cross-platform native binding issues.

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

backend/src/app.module.ts

@@ -21,6 +21,8 @@ import { CapitalProjectsModule } from './modules/capital-projects/capital-projec
 import { ReportsModule } from './modules/reports/reports.module';
 import { AssessmentGroupsModule } from './modules/assessment-groups/assessment-groups.module';
 import { ProjectsModule } from './modules/projects/projects.module';
+import { MonthlyActualsModule } from './modules/monthly-actuals/monthly-actuals.module';
+import { AttachmentsModule } from './modules/attachments/attachments.module';
 
 @Module({
   imports: [
@@ -56,6 +58,8 @@ import { ProjectsModule } from './modules/projects/projects.module';
     ReportsModule,
     AssessmentGroupsModule,
     ProjectsModule,
+    MonthlyActualsModule,
+    AttachmentsModule,
   ],
   controllers: [AppController],
 })