Fix bugs: monthly actuals month filter, unit assessments, project funding logic, UI cleanup

- Fix monthly actuals showing same data for all months (SQL JOIN excluded
  month filter from SUM — added je.id IS NOT NULL guard)
- Fix units displaying $0 assessment by reading from assessment group
  instead of stale unit field; add special assessment column
- Replace proportional project funding with priority-based sequential
  allocation — near-term items get fully funded first; add is_funding_locked
  flag so users can manually lock a project's fund balance
- Remove post-creation opening balance UI (keep only initial balance on
  account creation); remove redundant Fund filter dropdown from Accounts

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

frontend/src/pages/projects/ProjectsPage.tsx

@@ -2,13 +2,13 @@ import { useState, useRef } from 'react';
 import {
   Title, Table, Group, Button, Stack, Text, Modal, TextInput,
   NumberInput, Select, Textarea, Badge, ActionIcon, Loader, Center,
-  Card, SimpleGrid, Progress,
+  Card, SimpleGrid, Progress, Switch, Tooltip,
 } from '@mantine/core';
 import { DateInput } from '@mantine/dates';
 import { useForm } from '@mantine/form';
 import { useDisclosure } from '@mantine/hooks';
 import { notifications } from '@mantine/notifications';
-import { IconPlus, IconEdit, IconUpload, IconDownload } from '@tabler/icons-react';
+import { IconPlus, IconEdit, IconUpload, IconDownload, IconLock, IconLockOpen } from '@tabler/icons-react';
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import api from '../../services/api';
 import { parseCSV, downloadBlob } from '../../utils/csv';
@@ -41,6 +41,7 @@ interface Project {
   account_id: string;
   notes: string;
   is_active: boolean;
+  is_funding_locked: boolean;
 }
 
 const FUTURE_YEAR = 9999;
@@ -151,6 +152,7 @@ export function ProjectsPage() {
       target_year: currentYear,
       target_month: 6,
       notes: '',
+      is_funding_locked: false,
     },
     validate: {
       name: (v) => (v.length > 0 ? null : 'Required'),
@@ -258,6 +260,7 @@ export function ProjectsPage() {
       target_year: p.target_year || currentYear,
       target_month: p.target_month || 6,
       notes: p.notes || '',
+      is_funding_locked: p.is_funding_locked || false,
     });
     open();
   };
@@ -300,9 +303,16 @@ export function ProjectsPage() {
     const pct = cost > 0 ? (funded / cost) * 100 : 0;
     const color = pct >= 70 ? 'green' : pct >= 40 ? 'yellow' : 'red';
     return (
-      <Text span c={color} ff="monospace">
-        {pct.toFixed(0)}%
-      </Text>
+      <Group gap={4} justify="flex-end">
+        {project.is_funding_locked && (
+          <Tooltip label="Funding manually locked">
+            <IconLock size={14} style={{ color: 'var(--mantine-color-blue-5)' }} />
+          </Tooltip>
+        )}
+        <Text span c={color} ff="monospace">
+          {pct.toFixed(0)}%
+        </Text>
+      </Group>
     );
   };
 
@@ -540,12 +550,18 @@ export function ProjectsPage() {
             {/* Row 5: Conditional reserve fields */}
             {form.values.fund_source === 'reserve' && (
               <>
+                <Switch
+                  label="Lock Funding"
+                  description="When locked, the fund balance and percentage you set here will be used as-is instead of being auto-calculated from the reserve balance"
+                  {...form.getInputProps('is_funding_locked', { type: 'checkbox' })}
+                />
                 <Group grow>
                   <NumberInput
                     label="Current Fund Balance"
                     prefix="$"
                     decimalScale={2}
                     min={0}
+                    disabled={!form.values.is_funding_locked}
                     {...form.getInputProps('current_fund_balance')}
                   />
                   <NumberInput
@@ -561,6 +577,7 @@ export function ProjectsPage() {
                     decimalScale={1}
                     min={0}
                     max={100}
+                    disabled={!form.values.is_funding_locked}
                     {...form.getInputProps('funded_percentage')}
                   />
                 </Group>