fix: compound inflation, budget planner CSV import, simplify budget manager

- Fix compound inflation: use Math.pow(1 + rate/100, yearsGap) instead of
  flat rate so multi-year gaps (e.g., 2026→2029) compound annually
- Budget Planner: add CSV import flow + Download Template button; show proper
  empty state when no base budget exists with Create/Import options
- Budget Manager: remove CSV import, Download Template, and Save buttons;
  redirect users to Budget Planner when no budget exists for selected year
- Fix getAvailableYears to return null latestBudgetYear when no budgets exist
  and include current year in year selector for fresh tenants

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

backend/src/modules/board-planning/board-planning.controller.ts

@@ -1,4 +1,5 @@
-import { Controller, Get, Post, Put, Delete, Body, Param, Query, Req, UseGuards } from '@nestjs/common';
+import { Controller, Get, Post, Put, Delete, Body, Param, Query, Req, Res, UseGuards } from '@nestjs/common';
+import { Response } from 'express';
 import { ApiTags, ApiBearerAuth } from '@nestjs/swagger';
 import { JwtAuthGuard } from '../auth/guards/jwt-auth.guard';
 import { AllowViewer } from '../../common/decorators/allow-viewer.decorator';
@@ -170,6 +171,28 @@ export class BoardPlanningController {
     return this.budgetPlanning.advanceStatus(parseInt(year, 10), dto.status, req.user.sub);
   }
 
+  @Post('budget-plans/:year/import')
+  importBudgetPlanLines(
+    @Param('year') year: string,
+    @Body() lines: any[],
+    @Req() req: any,
+  ) {
+    return this.budgetPlanning.importLines(parseInt(year, 10), lines, req.user.sub);
+  }
+
+  @Get('budget-plans/:year/template')
+  async getBudgetPlanTemplate(
+    @Param('year') year: string,
+    @Res() res: Response,
+  ) {
+    const csv = await this.budgetPlanning.getTemplate(parseInt(year, 10));
+    res.set({
+      'Content-Type': 'text/csv',
+      'Content-Disposition': `attachment; filename="budget_template_${year}.csv"`,
+    });
+    res.send(csv);
+  }
+
   @Delete('budget-plans/:year')
   deleteBudgetPlan(@Param('year') year: string) {
     return this.budgetPlanning.deletePlan(parseInt(year, 10));

backend/src/modules/board-planning/budget-planning.service.ts

@@ -40,7 +40,9 @@ export class BudgetPlanningService {
     const result = await this.tenant.query(
       'SELECT MAX(fiscal_year) as max_year FROM budgets',
     );
-    const latestBudgetYear = result[0]?.max_year || new Date().getFullYear();
+    const rawMaxYear = result[0]?.max_year;
+    const latestBudgetYear = rawMaxYear || null; // null means no budgets exist at all
+    const baseYear = rawMaxYear || new Date().getFullYear();
 
     // Also find years that already have plans
     const existingPlans = await this.tenant.query(
@@ -51,10 +53,11 @@ export class BudgetPlanningService {
       status: p.status,
     }));
 
-    // Return next 5 years after latest budget, marking which have plans
+    // Return next 5 years (or current year + 4 if no budgets exist)
     const years = [];
-    for (let i = 1; i <= 5; i++) {
+    const startOffset = rawMaxYear ? 1 : 0; // include current year if no budgets exist
-      const yr = latestBudgetYear + i;
+    for (let i = startOffset; i <= startOffset + 4; i++) {
+      const yr = baseYear + i;
       const existing = planYears.find((p: any) => p.year === yr);
       years.push({
         year: yr,
@@ -83,12 +86,12 @@ export class BudgetPlanningService {
     const plan = rows[0];
 
     // Generate inflated lines from base year
-    await this.generateLines(plan.id, baseYear, inflationRate);
+    await this.generateLines(plan.id, baseYear, inflationRate, fiscalYear);
 
     return this.getPlan(fiscalYear);
   }
 
-  async generateLines(planId: string, baseYear: number, inflationRate: number) {
+  async generateLines(planId: string, baseYear: number, inflationRate: number, fiscalYear: number) {
     // Delete existing non-manually-adjusted lines (or all if fresh)
     await this.tenant.query(
       'DELETE FROM budget_plan_lines WHERE budget_plan_id = $1 AND is_manually_adjusted = false',
@@ -115,7 +118,9 @@ export class BudgetPlanningService {
 
     if (!baseLines.length) return;
 
-    const multiplier = 1 + inflationRate / 100;
+    // Compound inflation: (1 + rate/100)^yearsGap
+    const yearsGap = Math.max(1, fiscalYear - baseYear);
+    const multiplier = Math.pow(1 + inflationRate / 100, yearsGap);
 
     // Get existing manually-adjusted lines to avoid duplicates
     const manualLines = await this.tenant.query(
@@ -185,7 +190,7 @@ export class BudgetPlanningService {
     );
 
     // Re-generate only non-manually-adjusted lines
-    await this.generateLines(plan.id, plan.base_year, inflationRate);
+    await this.generateLines(plan.id, plan.base_year, inflationRate, fiscalYear);
 
     return this.getPlan(fiscalYear);
   }
@@ -253,6 +258,139 @@ export class BudgetPlanningService {
     );
   }
 
+  async importLines(fiscalYear: number, lines: any[], userId: string) {
+    // Ensure plan exists (create if needed)
+    let plans = await this.tenant.query(
+      'SELECT * FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+    );
+    if (!plans.length) {
+      await this.tenant.query(
+        `INSERT INTO budget_plans (fiscal_year, base_year, inflation_rate, created_by)
+         VALUES ($1, $1, 0, $2) RETURNING *`,
+        [fiscalYear, userId],
+      );
+      plans = await this.tenant.query(
+        'SELECT * FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+      );
+    }
+    const plan = plans[0];
+    const errors: string[] = [];
+    const created: string[] = [];
+    let imported = 0;
+
+    for (let i = 0; i < lines.length; i++) {
+      const line = lines[i];
+      const accountNumber = String(line.accountNumber || line.account_number || '').trim();
+      const accountName = String(line.accountName || line.account_name || '').trim();
+      if (!accountNumber) {
+        errors.push(`Row ${i + 1}: missing account_number`);
+        continue;
+      }
+
+      let accounts = await this.tenant.query(
+        `SELECT id, fund_type, account_type FROM accounts WHERE account_number = $1 AND is_active = true`,
+        [accountNumber],
+      );
+
+      // Auto-create account if not found
+      if ((!accounts || accounts.length === 0) && accountName) {
+        const accountType = this.inferAccountType(accountNumber, accountName);
+        const fundType = this.inferFundType(accountNumber, accountName);
+        await this.tenant.query(
+          `INSERT INTO accounts (account_number, name, account_type, fund_type, is_system)
+           VALUES ($1, $2, $3, $4, false)`,
+          [accountNumber, accountName, accountType, fundType],
+        );
+        accounts = await this.tenant.query(
+          `SELECT id, fund_type, account_type FROM accounts WHERE account_number = $1 AND is_active = true`,
+          [accountNumber],
+        );
+        created.push(`${accountNumber} - ${accountName} (${accountType}/${fundType})`);
+      }
+
+      if (!accounts || accounts.length === 0) {
+        errors.push(`Row ${i + 1}: account "${accountNumber}" not found`);
+        continue;
+      }
+
+      const account = accounts[0];
+      const fundType = line.fund_type || account.fund_type || 'operating';
+      const monthValues = monthCols.map((m) => {
+        const key = m === 'dec_amt' ? 'dec' : m;
+        return this.parseCurrency(line[key] ?? line[m] ?? 0);
+      });
+
+      await this.tenant.query(
+        `INSERT INTO budget_plan_lines (budget_plan_id, account_id, fund_type,
+          jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt, is_manually_adjusted)
+         VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, $13, $14, $15, true)
+         ON CONFLICT (budget_plan_id, account_id, fund_type)
+         DO UPDATE SET jan=$4, feb=$5, mar=$6, apr=$7, may=$8, jun=$9,
+           jul=$10, aug=$11, sep=$12, oct=$13, nov=$14, dec_amt=$15,
+           is_manually_adjusted=true`,
+        [plan.id, account.id, fundType, ...monthValues],
+      );
+      imported++;
+    }
+
+    return { imported, errors, created, plan: await this.getPlan(fiscalYear) };
+  }
+
+  async getTemplate(fiscalYear: number): Promise<string> {
+    const rows = await this.tenant.query(
+      `SELECT a.account_number, a.name as account_name,
+              COALESCE(b.jan, 0) as jan, COALESCE(b.feb, 0) as feb,
+              COALESCE(b.mar, 0) as mar, COALESCE(b.apr, 0) as apr,
+              COALESCE(b.may, 0) as may, COALESCE(b.jun, 0) as jun,
+              COALESCE(b.jul, 0) as jul, COALESCE(b.aug, 0) as aug,
+              COALESCE(b.sep, 0) as sep, COALESCE(b.oct, 0) as oct,
+              COALESCE(b.nov, 0) as nov, COALESCE(b.dec_amt, 0) as dec
+       FROM accounts a
+       LEFT JOIN budgets b ON b.account_id = a.id AND b.fiscal_year = $1
+       WHERE a.is_active = true
+         AND a.account_type IN ('income', 'expense')
+       ORDER BY a.account_number`,
+      [fiscalYear],
+    );
+
+    const header = 'account_number,account_name,jan,feb,mar,apr,may,jun,jul,aug,sep,oct,nov,dec';
+    const csvLines = rows.map((r: any) => {
+      const name = String(r.account_name).includes(',') ? `"${r.account_name}"` : r.account_name;
+      return [r.account_number, name, r.jan, r.feb, r.mar, r.apr, r.may, r.jun, r.jul, r.aug, r.sep, r.oct, r.nov, r.dec].join(',');
+    });
+    return [header, ...csvLines].join('\n');
+  }
+
+  private parseCurrency(val: string | number | undefined | null): number {
+    if (val === undefined || val === null) return 0;
+    if (typeof val === 'number') return val;
+    let s = String(val).trim();
+    if (!s || s === '-' || s === '$-' || s === '$ -') return 0;
+    const isNegative = s.includes('(') && s.includes(')');
+    s = s.replace(/[$,\s()]/g, '');
+    if (!s || s === '-') return 0;
+    const num = parseFloat(s);
+    if (isNaN(num)) return 0;
+    return isNegative ? -num : num;
+  }
+
+  private inferAccountType(accountNumber: string, accountName: string): string {
+    const prefix = parseInt(accountNumber.split('-')[0].trim(), 10);
+    if (isNaN(prefix)) return 'expense';
+    const nameUpper = (accountName || '').toUpperCase();
+    if (prefix >= 3000 && prefix < 4000) return 'income';
+    if (nameUpper.includes('INCOME') || nameUpper.includes('REVENUE') || nameUpper.includes('ASSESSMENT')) return 'income';
+    return 'expense';
+  }
+
+  private inferFundType(accountNumber: string, accountName: string): string {
+    const prefix = parseInt(accountNumber.split('-')[0].trim(), 10);
+    const nameUpper = (accountName || '').toUpperCase();
+    if (nameUpper.includes('RESERVE')) return 'reserve';
+    if (prefix >= 7000 && prefix < 8000) return 'reserve';
+    return 'operating';
+  }
+
   async deletePlan(fiscalYear: number) {
     const plans = await this.tenant.query(
       'SELECT * FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],

frontend/src/pages/board-planning/BudgetPlanningPage.tsx

@@ -1,4 +1,4 @@
-import { useState, useEffect } from 'react';
+import { useState, useEffect, useRef } from 'react';
 import {
   Title, Table, Group, Button, Stack, Text, NumberInput,
   Select, Loader, Center, Badge, Card, Alert, Modal,
@@ -7,6 +7,7 @@ import { notifications } from '@mantine/notifications';
 import {
   IconDeviceFloppy, IconInfoCircle, IconPencil, IconX,
   IconCheck, IconArrowBack, IconTrash, IconRefresh,
+  IconUpload, IconDownload,
 } from '@tabler/icons-react';
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import api from '../../services/api';
@@ -41,6 +42,43 @@ function hydrateLine(row: any): PlanLine {
   return line as PlanLine;
 }
 
+function parseCurrencyValue(val: string): number {
+  if (!val) return 0;
+  let s = val.trim();
+  if (!s || s === '-' || s === '$-' || s === '$ -') return 0;
+  const isNegative = s.includes('(') && s.includes(')');
+  s = s.replace(/[$,\s()]/g, '');
+  if (!s || s === '-') return 0;
+  const num = parseFloat(s);
+  if (isNaN(num)) return 0;
+  return isNegative ? -num : num;
+}
+
+function parseCSV(text: string): Record<string, string>[] {
+  const lines = text.trim().split('\n');
+  if (lines.length < 2) return [];
+  const headers = lines[0].split(',').map((h) => h.trim().toLowerCase());
+  const rows: Record<string, string>[] = [];
+  for (let i = 1; i < lines.length; i++) {
+    const line = lines[i].trim();
+    if (!line) continue;
+    const values: string[] = [];
+    let current = '';
+    let inQuotes = false;
+    for (let j = 0; j < line.length; j++) {
+      const ch = line[j];
+      if (ch === '"') { inQuotes = !inQuotes; }
+      else if (ch === ',' && !inQuotes) { values.push(current.trim()); current = ''; }
+      else { current += ch; }
+    }
+    values.push(current.trim());
+    const row: Record<string, string> = {};
+    headers.forEach((h, idx) => { row[h] = values[idx] || ''; });
+    rows.push(row);
+  }
+  return rows;
+}
+
 const statusColors: Record<string, string> = {
   planning: 'blue',
   approved: 'yellow',
@@ -61,6 +99,7 @@ export function BudgetPlanningPage() {
   const [isEditing, setIsEditing] = useState(false);
   const [inflationInput, setInflationInput] = useState<number>(2.5);
   const [confirmModal, setConfirmModal] = useState<{ action: string; title: string; message: string } | null>(null);
+  const fileInputRef = useRef<HTMLInputElement>(null);
 
   // Available years
   const { data: availableYears } = useQuery<any>({
@@ -99,11 +138,19 @@ export function BudgetPlanningPage() {
     }
   }, [plan]);
 
+  const hasBaseBudget = !!availableYears?.latestBudgetYear;
+
   const yearOptions = (availableYears?.years || []).map((y: any) => ({
     value: String(y.year),
     label: `${y.year}${y.hasPlan ? ` (${y.status})` : ''}`,
   }));
 
+  // If no base budget at all, also offer the current year as an option
+  const currentYear = new Date().getFullYear();
+  const allYearOptions = !hasBaseBudget && !yearOptions.find((y: any) => y.value === String(currentYear))
+    ? [{ value: String(currentYear), label: String(currentYear) }, ...yearOptions]
+    : yearOptions;
+
   // Mutations
   const createMutation = useMutation({
     mutationFn: async () => {
@@ -150,6 +197,45 @@ export function BudgetPlanningPage() {
     },
   });
 
+  const importMutation = useMutation({
+    mutationFn: async (lines: Record<string, string>[]) => {
+      const parsed = lines.map((row) => ({
+        account_number: row.account_number || row.accountnumber || '',
+        account_name: row.account_name || row.accountname || '',
+        jan: parseCurrencyValue(row.jan),
+        feb: parseCurrencyValue(row.feb),
+        mar: parseCurrencyValue(row.mar),
+        apr: parseCurrencyValue(row.apr),
+        may: parseCurrencyValue(row.may),
+        jun: parseCurrencyValue(row.jun),
+        jul: parseCurrencyValue(row.jul),
+        aug: parseCurrencyValue(row.aug),
+        sep: parseCurrencyValue(row.sep),
+        oct: parseCurrencyValue(row.oct),
+        nov: parseCurrencyValue(row.nov),
+        dec_amt: parseCurrencyValue(row.dec_amt || row.dec || ''),
+      }));
+      const { data } = await api.post(`/board-planning/budget-plans/${selectedYear}/import`, parsed);
+      return data;
+    },
+    onSuccess: (data) => {
+      queryClient.invalidateQueries({ queryKey: ['budget-plan', selectedYear] });
+      queryClient.invalidateQueries({ queryKey: ['budget-plan-available-years'] });
+      queryClient.invalidateQueries({ queryKey: ['accounts'] });
+      let msg = `Imported ${data.imported} budget line(s)`;
+      if (data.created?.length) msg += `. Created ${data.created.length} new account(s)`;
+      if (data.errors?.length) msg += `. ${data.errors.length} error(s): ${data.errors.join('; ')}`;
+      notifications.show({
+        message: msg,
+        color: data.errors?.length ? 'yellow' : 'green',
+        autoClose: 10000,
+      });
+    },
+    onError: (err: any) => {
+      notifications.show({ message: err.response?.data?.message || 'Import failed', color: 'red' });
+    },
+  });
+
   const inflationMutation = useMutation({
     mutationFn: () => api.put(`/board-planning/budget-plans/${selectedYear}/inflation`, {
       inflationRate: inflationInput,
@@ -197,6 +283,45 @@ export function BudgetPlanningPage() {
     queryClient.invalidateQueries({ queryKey: ['budget-plan', selectedYear] });
   };
 
+  const handleDownloadTemplate = async () => {
+    try {
+      const yr = selectedYear || currentYear;
+      const response = await api.get(`/board-planning/budget-plans/${yr}/template`, {
+        responseType: 'blob',
+      });
+      const blob = new Blob([response.data], { type: 'text/csv' });
+      const url = window.URL.createObjectURL(blob);
+      const a = document.createElement('a');
+      a.href = url;
+      a.download = `budget_template_${yr}.csv`;
+      document.body.appendChild(a);
+      a.click();
+      document.body.removeChild(a);
+      window.URL.revokeObjectURL(url);
+    } catch (err: any) {
+      notifications.show({ message: 'Failed to download template', color: 'red' });
+    }
+  };
+
+  const handleImportCSV = () => {
+    fileInputRef.current?.click();
+  };
+
+  const handleFileChange = (event: React.ChangeEvent<HTMLInputElement>) => {
+    const file = event.target.files?.[0];
+    if (!file) return;
+    const reader = new FileReader();
+    reader.onload = (e) => {
+      const text = e.target?.result as string;
+      if (!text) { notifications.show({ message: 'Could not read file', color: 'red' }); return; }
+      const rows = parseCSV(text);
+      if (rows.length === 0) { notifications.show({ message: 'No data rows found in CSV', color: 'red' }); return; }
+      importMutation.mutate(rows);
+    };
+    reader.readAsText(file);
+    event.target.value = '';
+  };
+
   const hasPlan = !!plan?.id;
   const status = plan?.status || 'planning';
   const cellsEditable = !isReadOnly && isEditing && status !== 'ratified';
@@ -223,22 +348,72 @@ export function BudgetPlanningPage() {
         </Group>
         <Group>
           <Select
-            data={yearOptions}
+            data={allYearOptions}
             value={selectedYear}
             onChange={setSelectedYear}
             w={180}
             placeholder="Select year"
           />
+          <Button
+            variant="outline"
+            leftSection={<IconDownload size={16} />}
+            onClick={handleDownloadTemplate}
+            size="sm"
+          >
+            Download Template
+          </Button>
         </Group>
       </Group>
 
+      {/* Hidden file input for CSV import */}
+      <input
+        type="file"
+        ref={fileInputRef}
+        style={{ display: 'none' }}
+        accept=".csv,.txt"
+        onChange={handleFileChange}
+      />
+
       {isLoading && <Center h={300}><Loader /></Center>}
 
-      {/* Empty state - no plan for selected year */}
+      {/* Empty state - no base budget exists at all */}
-      {!isLoading && !hasPlan && selectedYear && (
+      {!isLoading && !hasPlan && selectedYear && !hasBaseBudget && (
+        <Alert icon={<IconInfoCircle size={16} />} color="orange" variant="light">
+          <Stack gap="sm">
+            <Text fw={600}>No budget data found in the system</Text>
+            <Text size="sm">
+              To get started with budget planning, you need to load an initial budget.
+              You can either create a new budget from scratch or import an existing budget from a CSV file.
+            </Text>
+            <Text size="sm" c="dimmed">
+              Use <Text span fw={600}>Download Template</Text> above to get a CSV with your chart of accounts pre-populated,
+              fill in the monthly amounts, then import it below.
+            </Text>
+            <Group>
+              <Button
+                leftSection={<IconUpload size={16} />}
+                onClick={handleImportCSV}
+                loading={importMutation.isPending}
+              >
+                Import Budget from CSV
+              </Button>
+              <Button
+                variant="light"
+                onClick={() => createMutation.mutate()}
+                loading={createMutation.isPending}
+              >
+                Create Empty Budget Plan
+              </Button>
+            </Group>
+          </Stack>
+        </Alert>
+      )}
+
+      {/* Empty state - base budget exists but no plan for this year */}
+      {!isLoading && !hasPlan && selectedYear && hasBaseBudget && (
         <Alert icon={<IconInfoCircle size={16} />} color="blue" variant="light">
           <Stack gap="sm">
-            <Text>No budget plan exists for {selectedYear}. Create one based on the current active budget with an inflation adjustment.</Text>
+            <Text>No budget plan exists for {selectedYear}. Create one based on the {availableYears?.latestBudgetYear} budget with an inflation adjustment, or import a CSV directly.</Text>
             <Group>
               <NumberInput
                 label="Inflation Rate (%)"
@@ -258,9 +433,19 @@ export function BudgetPlanningPage() {
               >
                 Create Budget Plan for {selectedYear}
               </Button>
+              <Text mt={24} c="dimmed">or</Text>
+              <Button
+                mt={24}
+                variant="outline"
+                leftSection={<IconUpload size={16} />}
+                onClick={handleImportCSV}
+                loading={importMutation.isPending}
+              >
+                Import from CSV
+              </Button>
             </Group>
             <Text size="xs" c="dimmed">
-              Base year: {availableYears?.latestBudgetYear || 'N/A'}. Each monthly amount will be inflated by the specified percentage.
+              Base year: {availableYears?.latestBudgetYear}. Each monthly amount will be compounded annually by the specified inflation rate.
             </Text>
           </Stack>
         </Alert>
@@ -292,7 +477,7 @@ export function BudgetPlanningPage() {
                   setConfirmModal({
                     action: 'inflation',
                     title: 'Apply Inflation Rate',
-                    message: `This will recalculate all non-manually-adjusted lines using ${inflationInput}% inflation from the base year (${plan.base_year}). Manually adjusted lines will be preserved.`,
+                    message: `This will recalculate all non-manually-adjusted lines using ${inflationInput}% inflation compounded annually from the base year (${plan.base_year}). Manually adjusted lines will be preserved.`,
                   });
                 }}
                 disabled={status === 'ratified' || isReadOnly}
@@ -305,6 +490,19 @@ export function BudgetPlanningPage() {
             <Group>
               {!isReadOnly && (
                 <>
+                  {/* Import CSV into existing plan */}
+                  {status !== 'ratified' && (
+                    <Button
+                      size="sm"
+                      variant="outline"
+                      leftSection={<IconUpload size={16} />}
+                      onClick={handleImportCSV}
+                      loading={importMutation.isPending}
+                    >
+                      Import CSV
+                    </Button>
+                  )}
+
                   {/* Status actions */}
                   {status === 'planning' && (
                     <>

frontend/src/pages/budgets/BudgetsPage.tsx

@@ -1,11 +1,12 @@
-import { useState, useRef } from 'react';
+import { useState } from 'react';
 import {
   Title, Table, Group, Button, Stack, Text, NumberInput,
   Select, Loader, Center, Badge, Card, Alert,
 } from '@mantine/core';
 import { notifications } from '@mantine/notifications';
-import { IconDeviceFloppy, IconUpload, IconDownload, IconInfoCircle, IconPencil, IconX } from '@tabler/icons-react';
+import { IconDeviceFloppy, IconInfoCircle, IconPencil, IconX, IconArrowRight } from '@tabler/icons-react';
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import { useNavigate } from 'react-router-dom';
 import api from '../../services/api';
 import { useIsReadOnly } from '../../stores/authStore';
 import { usePreferencesStore } from '../../stores/preferencesStore';
@@ -25,23 +26,6 @@ interface BudgetLine {
 const months = ['jan', 'feb', 'mar', 'apr', 'may', 'jun', 'jul', 'aug', 'sep', 'oct', 'nov', 'dec_amt'];
 const monthLabels = ['Jan', 'Feb', 'Mar', 'Apr', 'May', 'Jun', 'Jul', 'Aug', 'Sep', 'Oct', 'Nov', 'Dec'];
 
-/**
- * Parse a currency-formatted value: "$48,065.21", "$(13,000.00)", " $-   "
- */
-function parseCurrencyValue(val: string): number {
-  if (!val) return 0;
-  let s = val.trim();
-  if (!s || s === '-' || s === '$-' || s === '$ -') return 0;
-
-  const isNegative = s.includes('(') && s.includes(')');
-  s = s.replace(/[$,\s()]/g, '');
-  if (!s || s === '-') return 0;
-
-  const num = parseFloat(s);
-  if (isNaN(num)) return 0;
-  return isNegative ? -num : num;
-}
-
 /**
  * Ensure all monthly values are numbers (PostgreSQL can return strings for NUMERIC columns)
  * and compute annual_total as the sum of all monthly values.
@@ -55,50 +39,12 @@ function hydrateBudgetLine(row: any): BudgetLine {
   return line as BudgetLine;
 }
 
-function parseCSV(text: string): Record<string, string>[] {
-  const lines = text.trim().split('\n');
-  if (lines.length < 2) return [];
-
-  const headers = lines[0].split(',').map((h) => h.trim().toLowerCase());
-  const rows: Record<string, string>[] = [];
-
-  for (let i = 1; i < lines.length; i++) {
-    const line = lines[i].trim();
-    if (!line) continue;
-
-    // Handle quoted fields containing commas
-    const values: string[] = [];
-    let current = '';
-    let inQuotes = false;
-    for (let j = 0; j < line.length; j++) {
-      const ch = line[j];
-      if (ch === '"') {
-        inQuotes = !inQuotes;
-      } else if (ch === ',' && !inQuotes) {
-        values.push(current.trim());
-        current = '';
-      } else {
-        current += ch;
-      }
-    }
-    values.push(current.trim());
-
-    const row: Record<string, string> = {};
-    headers.forEach((h, idx) => {
-      row[h] = values[idx] || '';
-    });
-    rows.push(row);
-  }
-
-  return rows;
-}
-
 export function BudgetsPage() {
   const [year, setYear] = useState(new Date().getFullYear().toString());
   const [budgetData, setBudgetData] = useState<BudgetLine[]>([]);
   const [isEditing, setIsEditing] = useState(false);
   const queryClient = useQueryClient();
-  const fileInputRef = useRef<HTMLInputElement>(null);
+  const navigate = useNavigate();
   const isReadOnly = useIsReadOnly();
   const isDark = usePreferencesStore((s) => s.colorScheme) === 'dark';
   const stickyBg = isDark ? 'var(--mantine-color-dark-7)' : 'white';
@@ -106,19 +52,16 @@ export function BudgetsPage() {
   const incomeSectionBg = isDark ? 'var(--mantine-color-green-9)' : '#e6f9e6';
   const expenseSectionBg = isDark ? 'var(--mantine-color-red-9)' : '#fde8e8';
 
-  // Budget exists when there is data loaded for the selected year
   const hasBudget = budgetData.length > 0;
-  // Cells are editable only when editing an existing budget or creating a new one (no data yet)
+  const cellsEditable = !isReadOnly && isEditing;
-  const cellsEditable = !isReadOnly && (isEditing || !hasBudget);
 
   const { isLoading } = useQuery<BudgetLine[]>({
     queryKey: ['budgets', year],
     queryFn: async () => {
       const { data } = await api.get(`/budgets/${year}`);
-      // Hydrate each line: ensure numbers and compute annual_total
       const hydrated = (data as any[]).map(hydrateBudgetLine);
       setBudgetData(hydrated);
-      setIsEditing(false); // Reset to view mode when year changes or data reloads
+      setIsEditing(false);
       return hydrated;
     },
   });
@@ -146,98 +89,8 @@ export function BudgetsPage() {
     },
   });
 
-  const importMutation = useMutation({
-    mutationFn: async (lines: Record<string, string>[]) => {
-      const parsed = lines.map((row) => ({
-        account_number: row.account_number || row.accountnumber || '',
-        account_name: row.account_name || row.accountname || '',
-        jan: parseCurrencyValue(row.jan),
-        feb: parseCurrencyValue(row.feb),
-        mar: parseCurrencyValue(row.mar),
-        apr: parseCurrencyValue(row.apr),
-        may: parseCurrencyValue(row.may),
-        jun: parseCurrencyValue(row.jun),
-        jul: parseCurrencyValue(row.jul),
-        aug: parseCurrencyValue(row.aug),
-        sep: parseCurrencyValue(row.sep),
-        oct: parseCurrencyValue(row.oct),
-        nov: parseCurrencyValue(row.nov),
-        dec_amt: parseCurrencyValue(row.dec_amt || row.dec || ''),
-      }));
-      const { data } = await api.post(`/budgets/${year}/import`, parsed);
-      return data;
-    },
-    onSuccess: (data) => {
-      queryClient.invalidateQueries({ queryKey: ['budgets', year] });
-      queryClient.invalidateQueries({ queryKey: ['accounts'] });
-      let msg = `Imported ${data.imported} budget line(s)`;
-      if (data.created?.length) {
-        msg += `. Created ${data.created.length} new account(s)`;
-      }
-      if (data.errors?.length) {
-        msg += `. ${data.errors.length} error(s): ${data.errors.join('; ')}`;
-      }
-      notifications.show({
-        message: msg,
-        color: data.errors?.length ? 'yellow' : 'green',
-        autoClose: 10000,
-      });
-    },
-    onError: (err: any) => {
-      notifications.show({ message: err.response?.data?.message || 'Import failed', color: 'red' });
-    },
-  });
-
-  const handleDownloadTemplate = async () => {
-    try {
-      const response = await api.get(`/budgets/${year}/template`, {
-        responseType: 'blob',
-      });
-      const blob = new Blob([response.data], { type: 'text/csv' });
-      const url = window.URL.createObjectURL(blob);
-      const a = document.createElement('a');
-      a.href = url;
-      a.download = `budget_template_${year}.csv`;
-      document.body.appendChild(a);
-      a.click();
-      document.body.removeChild(a);
-      window.URL.revokeObjectURL(url);
-    } catch (err: any) {
-      notifications.show({ message: 'Failed to download template', color: 'red' });
-    }
-  };
-
-  const handleImportCSV = () => {
-    fileInputRef.current?.click();
-  };
-
-  const handleFileChange = (event: React.ChangeEvent<HTMLInputElement>) => {
-    const file = event.target.files?.[0];
-    if (!file) return;
-
-    const reader = new FileReader();
-    reader.onload = (e) => {
-      const text = e.target?.result as string;
-      if (!text) {
-        notifications.show({ message: 'Could not read file', color: 'red' });
-        return;
-      }
-      const rows = parseCSV(text);
-      if (rows.length === 0) {
-        notifications.show({ message: 'No data rows found in CSV', color: 'red' });
-        return;
-      }
-      importMutation.mutate(rows);
-    };
-    reader.readAsText(file);
-
-    // Reset input so the same file can be re-selected
-    event.target.value = '';
-  };
-
   const handleCancelEdit = () => {
     setIsEditing(false);
-    // Re-fetch to discard unsaved changes
     queryClient.invalidateQueries({ queryKey: ['budgets', year] });
   };
 
@@ -263,7 +116,6 @@ export function BudgetsPage() {
   const expenseLines = budgetData.filter((b) => b.account_type === 'expense');
   const totalOperatingIncome = operatingIncomeLines.reduce((sum, line) => sum + (line.annual_total || 0), 0);
   const totalReserveIncome = reserveIncomeLines.reduce((sum, line) => sum + (line.annual_total || 0), 0);
-  const totalIncome = totalOperatingIncome + totalReserveIncome;
   const totalExpense = expenseLines.reduce((sum, line) => sum + (line.annual_total || 0), 0);
 
   return (
@@ -272,40 +124,18 @@ export function BudgetsPage() {
         <Title order={2}>Budget Manager</Title>
         <Group>
           <Select data={yearOptions} value={year} onChange={(v) => v && setYear(v)} w={120} />
-          <Button
+          {!isReadOnly && hasBudget && (
-            variant="outline"
+            <>
-            leftSection={<IconDownload size={16} />}
+              {!isEditing ? (
-            onClick={handleDownloadTemplate}
+                <Button
-          >
+                  variant="outline"
-            Download Template
+                  leftSection={<IconPencil size={16} />}
-          </Button>
+                  onClick={() => setIsEditing(true)}
-          {!isReadOnly && (<>
+                >
-            <Button
+                  Edit Budget
-              variant="outline"
+                </Button>
-              leftSection={<IconUpload size={16} />}
+              ) : (
-              onClick={handleImportCSV}
+                <>
-              loading={importMutation.isPending}
-            >
-              Import CSV
-            </Button>
-            <input
-              type="file"
-              ref={fileInputRef}
-              style={{ display: 'none' }}
-              accept=".csv,.txt"
-              onChange={handleFileChange}
-            />
-            {hasBudget && !isEditing ? (
-              <Button
-                variant="outline"
-                leftSection={<IconPencil size={16} />}
-                onClick={() => setIsEditing(true)}
-              >
-                Edit Budget
-              </Button>
-            ) : (
-              <>
-                {isEditing && (
                   <Button
                     variant="outline"
                     color="gray"
@@ -314,25 +144,37 @@ export function BudgetsPage() {
                   >
                     Cancel
                   </Button>
-                )}
+                  <Button
-                <Button
+                    leftSection={<IconDeviceFloppy size={16} />}
-                  leftSection={<IconDeviceFloppy size={16} />}
+                    onClick={() => saveMutation.mutate()}
-                  onClick={() => saveMutation.mutate()}
+                    loading={saveMutation.isPending}
-                  loading={saveMutation.isPending}
+                  >
-                >
+                    Save Budget
-                  Save Budget
+                  </Button>
-                </Button>
+                </>
-              </>
+              )}
-            )}
+            </>
-          </>)}
+          )}
         </Group>
       </Group>
 
-      {budgetData.length === 0 && !isLoading && (
+      {!hasBudget && !isLoading && (
         <Alert icon={<IconInfoCircle size={16} />} color="blue" variant="light">
-          No budget data for {year}. Import a CSV to get started. Your CSV should have columns:{' '}
+          <Stack gap="sm">
-          <Text span ff="monospace" size="xs">account_number, account_name, jan, feb, ..., dec</Text>.
+            <Text>No budget data for {year}.</Text>
-          Accounts will be auto-created if they don&apos;t exist yet.
+            <Text size="sm">
+              To create or import a budget, use the <Text span fw={600}>Budget Planner</Text> to build,
+              review, and ratify a budget for this year. Once ratified, it will appear here.
+            </Text>
+            <Button
+              variant="light"
+              leftSection={<IconArrowRight size={16} />}
+              w="fit-content"
+              onClick={() => navigate('/board-planning/budgets')}
+            >
+              Go to Budget Planner
+            </Button>
+          </Stack>
         </Alert>
       )}
 
@@ -375,7 +217,7 @@ export function BudgetsPage() {
             {budgetData.length === 0 && (
               <Table.Tr>
                 <Table.Td colSpan={15}>
-                  <Text ta="center" c="dimmed" py="lg">No budget data. Import a CSV or add income/expense accounts to get started.</Text>
+                  <Text ta="center" c="dimmed" py="lg">No budget data for this year.</Text>
                 </Table.Td>
               </Table.Tr>
             )}