feat(security): address findings from v2 security assessment

- L2: Add server_tokens off to nginx configs to hide version
- M1: Add X-Frame-Options, X-Content-Type-Options, Referrer-Policy,
  Permissions-Policy headers to all nginx routes
- L3: Add global NoCacheInterceptor (Cache-Control: no-store) on all
  API responses to prevent caching of sensitive financial data
- C1: Disable open registration by default (ALLOW_OPEN_REGISTRATION env)
- H3: Add logout endpoint with correct HTTP 200 status code
- M2: Implement full password reset flow (forgot-password, reset-password,
  change-password) with hashed tokens, 15-min expiry, single-use
- Reduce JWT access token expiry from 24h to 1h
- Add EmailService stub (logs to shared.email_log)
- Add DB migration 016 for password_reset_tokens table

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

ONBOARDING-AND-AUTH.md

@@ -0,0 +1,576 @@
+# HOA LedgerIQ -- Payment, Onboarding & Authentication Guide
+
+> **Version:** 2026.03.17
+> **Last updated:** March 17, 2026
+> **Migration:** `db/migrations/015-saas-onboarding-auth.sql`
+
+---
+
+## Table of Contents
+
+1. [High-Level Flow](#1-high-level-flow)
+2. [Stripe Billing & Checkout](#2-stripe-billing--checkout)
+3. [Provisioning Pipeline](#3-provisioning-pipeline)
+4. [Account Activation (Magic Link)](#4-account-activation-magic-link)
+5. [Guided Onboarding Checklist](#5-guided-onboarding-checklist)
+6. [Authentication & Sessions](#6-authentication--sessions)
+7. [Multi-Factor Authentication (TOTP)](#7-multi-factor-authentication-totp)
+8. [Single Sign-On (SSO)](#8-single-sign-on-sso)
+9. [Passkeys (WebAuthn)](#9-passkeys-webauthn)
+10. [Environment Variables Reference](#10-environment-variables-reference)
+11. [Manual Intervention & Ops Tasks](#11-manual-intervention--ops-tasks)
+12. [What's Stubbed vs. Production-Ready](#12-whats-stubbed-vs-production-ready)
+13. [API Endpoint Reference](#13-api-endpoint-reference)
+
+---
+
+## 1. High-Level Flow
+
+```
+Visitor hits /pricing
+        |
+        v
+Selects a plan (Starter $29 / Professional $79 / Enterprise $199)
+        |
+        v
+POST /api/billing/create-checkout-session
+        |
+        v
+Redirect to Stripe Checkout (hosted by Stripe)
+        |
+        v
+Stripe fires `checkout.session.completed` webhook
+        |
+        v
+Backend provisions: org -> schema -> user -> invite token -> "email"
+        |
+        v
+Frontend polls GET /api/billing/status?session_id=xxx
+        |  (OnboardingPendingPage polls every 3s)
+        v
+Status returns "active" -> user is redirected to /login
+        |
+        v
+User clicks activation link from "email" (logged to console + DB)
+        |
+        v
+GET /activate?token=xxx -> validates token
+POST /activate -> sets password + name, issues session
+        |
+        v
+Redirect to /onboarding (4-step guided wizard)
+        |
+        v
+Dashboard
+```
+
+---
+
+## 2. Stripe Billing & Checkout
+
+### Plans
+
+| Plan ID        | Name         | Price   | Unit Limit |
+|---------------|--------------|---------|------------|
+| `starter`      | Starter      | $29/mo  | 50 units   |
+| `professional` | Professional | $79/mo  | 200 units  |
+| `enterprise`   | Enterprise   | $199/mo | Unlimited  |
+
+### Checkout Flow
+
+1. **Frontend** (`PricingPage.tsx`): User enters email + business name, selects a plan.
+2. **API call**: `POST /api/billing/create-checkout-session`
+   - Body: `{ planId, email?, businessName? }`
+   - Returns: `{ url }` (Stripe hosted checkout URL)
+   - No auth required.
+3. **Redirect**: Frontend does `window.location.href = url` to send user to Stripe.
+4. **On success**: Stripe redirects to `/onboarding/pending?session_id={CHECKOUT_SESSION_ID}`.
+5. **On cancel**: Stripe redirects back to `/pricing`.
+
+### Webhook Events Handled
+
+The webhook endpoint is `POST /api/webhooks/stripe`.
+
+| Event | Action |
+|-------|--------|
+| `checkout.session.completed` | Triggers full provisioning pipeline |
+| `invoice.payment_succeeded` | Sets org status to `active` (handles reactivation after failed payment) |
+| `invoice.payment_failed` | Sends payment-failed "email" (stubbed) |
+| `customer.subscription.deleted` | Sets org status to `archived` |
+
+All webhook events are deduplicated via the `shared.stripe_events` table (idempotency by Stripe event ID).
+
+### Stripe Customer Portal
+
+`POST /api/billing/portal` (auth required) -- creates a Stripe Customer Portal session for managing subscription/payment methods. **Note: currently throws "not implemented" -- needs org-context customer ID lookup.**
+
+---
+
+## 3. Provisioning Pipeline
+
+When `checkout.session.completed` fires, the backend runs **inline provisioning** (no background queue):
+
+1. **Create organization** in `shared.organizations` with:
+   - `name` = business name from checkout metadata
+   - `schema_name` = `tenant_{random_12_chars}`
+   - `status` = `active`
+   - `plan_level` = selected plan
+   - `stripe_customer_id` + `stripe_subscription_id`
+   - Uses `ON CONFLICT (stripe_customer_id)` for idempotency
+
+2. **Create tenant schema** via `TenantSchemaService.createTenantSchema()`:
+   - Runs the full tenant DDL (accounts, journal entries, etc.)
+   - Skips if schema already exists
+
+3. **Create or find user** in `shared.users` by email:
+   - New users are created with `is_email_verified = false` and no password
+   - Existing users are reused (linked to new org)
+
+4. **Create membership** in `shared.user_organizations`:
+   - Role: `president`
+   - Idempotent via `ON CONFLICT DO NOTHING`
+
+5. **Generate invite token** (JWT signed with `INVITE_TOKEN_SECRET`, 72-hour expiry):
+   - SHA-256 hash stored in `shared.invite_tokens`
+   - Raw token used in activation URL
+
+6. **Send activation "email"** (stubbed -- see section 12):
+   - Logged to console and `shared.email_log` table
+   - Contains activation URL: `{APP_URL}/activate?token={jwt}`
+
+7. **Initialize onboarding** progress row in `shared.onboarding_progress`
+
+### Provisioning Status Polling
+
+`GET /api/billing/status?session_id=xxx` (no auth required)
+
+Returns: `{ status }` where status is one of:
+- `not_configured` -- Stripe not set up
+- `pending` -- no customer ID yet
+- `provisioning` -- org exists but not active yet
+- `active` -- ready to go
+
+The `OnboardingPendingPage` polls this every 3 seconds and redirects to `/login` once active.
+
+---
+
+## 4. Account Activation (Magic Link)
+
+### Validate Token
+
+`GET /api/auth/activate?token=xxx` (no auth required)
+
+- Verifies JWT signature (using `INVITE_TOKEN_SECRET`)
+- Checks `shared.invite_tokens` for existence, expiration, and prior use
+- Returns: `{ valid, email, orgName, orgId, userId }`
+
+### Activate Account
+
+`POST /api/auth/activate` (no auth required)
+
+- Body: `{ token, password, fullName }`
+- Password must be >= 8 characters
+- Sets `password_hash`, `first_name`, `last_name`, `is_email_verified = true`
+- Marks invite token as used (`used_at = NOW()`)
+- Issues full session (access token + refresh token cookie)
+- Frontend redirects to `/onboarding`
+
+### Frontend (ActivatePage.tsx)
+
+- Validates token on mount
+- Shows password setup form with strength indicator (color-coded bar)
+- On success: stores auth in Zustand and navigates to `/onboarding`
+
+---
+
+## 5. Guided Onboarding Checklist
+
+### Required Steps
+
+| Step Key         | UI Label       | Description |
+|-----------------|----------------|-------------|
+| `profile`        | Profile        | Set up user profile |
+| `workspace`      | Workspace      | Configure organization settings |
+| `invite_member`  | Invite Member  | Invite at least one team member |
+| `first_workflow` | First Account  | Create the first chart-of-accounts entry |
+
+### API
+
+- `GET /api/onboarding/progress` (auth required): Returns `{ completedSteps[], completedAt, requiredSteps[] }`
+- `PATCH /api/onboarding/progress` (auth required): Body `{ step }` -- marks a step complete
+
+Steps are stored as a PostgreSQL text array. When all 4 required steps are complete, `completed_at` is set. Users can skip onboarding via a "Finish Later" button (navigates to dashboard).
+
+### Frontend (OnboardingPage.tsx)
+
+- Mantine Stepper with 4 steps
+- Each step calls `PATCH /onboarding/progress` on completion
+- Celebration screen shown when all steps are done
+
+---
+
+## 6. Authentication & Sessions
+
+### Token Architecture
+
+| Token | Type | Lifetime | Storage |
+|-------|------|----------|---------|
+| Access token | JWT | 1 hour | Frontend Zustand store (memory/localStorage) |
+| Refresh token | Opaque (base64url, 64 bytes) | 30 days | httpOnly cookie (`ledgeriq_rt`) |
+| MFA challenge | JWT | 5 minutes | Frontend state (in-memory only) |
+| Invite/activation | JWT | 72 hours | URL query parameter |
+
+### Refresh Token Flow
+
+1. Access token expires (401 from any API call)
+2. Axios interceptor catches 401, calls `POST /api/auth/refresh`
+3. Refresh token is sent automatically via httpOnly cookie
+4. Server validates token hash in `shared.refresh_tokens` table
+5. New access token issued (refresh token is NOT rotated)
+6. Original failed request is replayed with new token
+7. Concurrent requests are queued during refresh (no thundering herd)
+
+### Cookie Configuration
+
+- Name: `ledgeriq_rt`
+- Path: `/api/auth`
+- httpOnly: `true`
+- Secure: `true` in production, `false` in dev
+- SameSite: `strict`
+- Max-Age: 30 days
+
+### Session Endpoints
+
+| Method | Path | Auth | Description |
+|--------|------|------|-------------|
+| `POST` | `/api/auth/login` | No | Email + password login |
+| `POST` | `/api/auth/register` | No | Create account |
+| `POST` | `/api/auth/refresh` | Cookie | Refresh access token |
+| `POST` | `/api/auth/logout` | Cookie | Revoke current refresh token |
+| `POST` | `/api/auth/logout-everywhere` | JWT | Revoke all user sessions |
+| `POST` | `/api/auth/switch-org` | JWT | Switch org context (new tokens) |
+
+---
+
+## 7. Multi-Factor Authentication (TOTP)
+
+### Setup Flow
+
+1. User goes to Settings > Security > Two-Factor Auth tab
+2. `POST /api/auth/mfa/setup` -- returns `{ qrCodeDataUrl, secret, uri }`
+3. User scans QR code in authenticator app (Google Authenticator, Authy, etc.)
+4. User enters 6-digit code to confirm
+5. `POST /api/auth/mfa/enable` with `{ token }` -- returns `{ recoveryCodes[] }`
+6. **User must save their 10 recovery codes** (displayed once, bcrypt-hashed in DB)
+
+### Login with MFA
+
+1. `POST /api/auth/login` returns `{ mfaRequired: true, mfaToken }` instead of session
+2. Frontend shows 6-digit PIN input (or recovery code input)
+3. `POST /api/auth/mfa/verify` with `{ mfaToken, token, useRecovery? }`
+4. On success: full session issued (access token + refresh cookie)
+
+### Recovery Codes
+
+- 10 codes generated on MFA enable
+- Each code is single-use (removed from array after verification)
+- Codes are bcrypt-hashed in `shared.users.recovery_codes` (JSON array)
+
+### MFA Endpoints
+
+| Method | Path | Auth | Description |
+|--------|------|------|-------------|
+| `POST` | `/api/auth/mfa/setup` | JWT | Generate QR + secret |
+| `POST` | `/api/auth/mfa/enable` | JWT | Verify code and enable MFA |
+| `POST` | `/api/auth/mfa/verify` | No (uses mfaToken) | Verify during login |
+| `POST` | `/api/auth/mfa/disable` | JWT | Disable MFA (requires password) |
+| `GET`  | `/api/auth/mfa/status` | JWT | Check if MFA is enabled |
+
+### Tech Stack
+
+- Library: `otplib` v4 (`generateSecret`, `generateURI`, `verifySync`)
+- QR codes: `qrcode` package (data URL output)
+- Recovery codes: `crypto.randomBytes` + `bcryptjs`
+
+---
+
+## 8. Single Sign-On (SSO)
+
+### Supported Providers
+
+| Provider | Library | Env Vars Required |
+|----------|---------|-------------------|
+| Google | `passport-google-oauth20` | `GOOGLE_CLIENT_ID`, `GOOGLE_CLIENT_SECRET`, `GOOGLE_CALLBACK_URL` |
+| Microsoft/Azure AD | `passport-azure-ad` | `AZURE_CLIENT_ID`, `AZURE_CLIENT_SECRET`, `AZURE_TENANT_ID`, `AZURE_CALLBACK_URL` |
+
+SSO providers are **conditionally loaded** -- they only appear on the login page if their env vars are configured. The `GET /api/auth/sso/providers` endpoint returns `{ google: boolean, azure: boolean }`.
+
+### SSO Login Flow
+
+1. Frontend redirects to `/api/auth/google` or `/api/auth/azure`
+2. Passport handles OAuth redirect to provider
+3. Provider redirects back to `/api/auth/{provider}/callback`
+4. Backend creates or links user via `SsoService.findOrCreateSsoUser()`
+5. Session tokens issued, redirect to `/sso-callback?token={accessToken}`
+
+### Account Linking
+
+- SSO fields stored on `shared.users`: `sso_provider`, `sso_id`
+- If email matches existing user, SSO is auto-linked on first login
+- Users can unlink: `DELETE /api/auth/sso/unlink/:provider`
+
+### SSO Endpoints
+
+| Method | Path | Auth | Description |
+|--------|------|------|-------------|
+| `GET` | `/api/auth/sso/providers` | No | List configured providers |
+| `GET` | `/api/auth/google/callback` | No (OAuth) | Google callback |
+| `GET` | `/api/auth/azure/callback` | No (OAuth) | Azure callback |
+| `DELETE` | `/api/auth/sso/unlink/:provider` | JWT | Unlink SSO provider |
+
+---
+
+## 9. Passkeys (WebAuthn)
+
+### Registration Flow (authenticated user)
+
+1. `POST /api/auth/passkeys/register-options` -- returns WebAuthn creation options
+2. Browser `navigator.credentials.create()` via `@simplewebauthn/browser`
+3. `POST /api/auth/passkeys/register` with `{ response, deviceName? }`
+4. Credential stored in `shared.user_passkeys`
+
+### Login Flow (unauthenticated)
+
+1. `POST /api/auth/passkeys/login-options` with `{ email? }` -- returns assertion options
+2. Browser `navigator.credentials.get()` via `@simplewebauthn/browser`
+3. `POST /api/auth/passkeys/login` with `{ response, challenge }`
+4. Full session issued on success
+
+### Passkey Endpoints
+
+| Method | Path | Auth | Description |
+|--------|------|------|-------------|
+| `POST` | `/api/auth/passkeys/register-options` | JWT | Get registration options |
+| `POST` | `/api/auth/passkeys/register` | JWT | Complete registration |
+| `POST` | `/api/auth/passkeys/login-options` | No | Get authentication options |
+| `POST` | `/api/auth/passkeys/login` | No | Authenticate with passkey |
+| `GET`  | `/api/auth/passkeys` | JWT | List registered passkeys |
+| `DELETE` | `/api/auth/passkeys/:id` | JWT | Remove a passkey |
+
+### Configuration
+
+- `WEBAUTHN_RP_ID` -- Relying party ID (e.g., `localhost` for dev, `yourdomain.com` for prod)
+- `WEBAUTHN_RP_ORIGIN` -- Expected origin (e.g., `http://localhost` or `https://yourdomain.com`)
+- Passkey removal is blocked if the user has no password and no other passkeys (prevents lockout)
+
+---
+
+## 10. Environment Variables Reference
+
+### Stripe (Required for billing)
+
+| Variable | Example | Description |
+|----------|---------|-------------|
+| `STRIPE_SECRET_KEY` | `sk_test_...` | Stripe secret key. Must NOT contain "placeholder" to activate. |
+| `STRIPE_WEBHOOK_SECRET` | `whsec_...` | Webhook endpoint signing secret |
+| `STRIPE_STARTER_PRICE_ID` | `price_...` | Stripe Price ID for Starter plan |
+| `STRIPE_PROFESSIONAL_PRICE_ID` | `price_...` | Stripe Price ID for Professional plan |
+| `STRIPE_ENTERPRISE_PRICE_ID` | `price_...` | Stripe Price ID for Enterprise plan |
+
+### SSO (Optional -- features hidden when not set)
+
+| Variable | Example | Description |
+|----------|---------|-------------|
+| `GOOGLE_CLIENT_ID` | `xxx.apps.googleusercontent.com` | Google OAuth client ID |
+| `GOOGLE_CLIENT_SECRET` | `GOCSPX-...` | Google OAuth client secret |
+| `GOOGLE_CALLBACK_URL` | `http://localhost/api/auth/google/callback` | OAuth redirect URI |
+| `AZURE_CLIENT_ID` | `uuid` | Azure AD application (client) ID |
+| `AZURE_CLIENT_SECRET` | `...` | Azure AD client secret |
+| `AZURE_TENANT_ID` | `uuid` | Azure AD tenant (directory) ID |
+| `AZURE_CALLBACK_URL` | `http://localhost/api/auth/azure/callback` | OAuth redirect URI |
+
+### WebAuthn / Passkeys
+
+| Variable | Default | Description |
+|----------|---------|-------------|
+| `WEBAUTHN_RP_ID` | `localhost` | Relying party identifier (your domain) |
+| `WEBAUTHN_RP_ORIGIN` | `http://localhost` | Expected browser origin |
+
+### Other
+
+| Variable | Default | Description |
+|----------|---------|-------------|
+| `INVITE_TOKEN_SECRET` | `dev-invite-secret` | Secret for signing invite/activation JWTs. **Change in production.** |
+| `APP_URL` | `http://localhost` | Base URL for generated links (activation emails, Stripe redirects) |
+
+---
+
+## 11. Manual Intervention & Ops Tasks
+
+### Before Going Live
+
+1. **Set up Stripe products and prices** in the Stripe Dashboard:
+   - Create 3 products (Starter, Professional, Enterprise)
+   - Create monthly recurring prices for each
+   - Copy the Price IDs into `STRIPE_STARTER_PRICE_ID`, etc.
+
+2. **Configure the Stripe webhook** in the Stripe Dashboard:
+   - Endpoint URL: `https://yourdomain.com/api/webhooks/stripe`
+   - Events to subscribe: `checkout.session.completed`, `invoice.payment_succeeded`, `invoice.payment_failed`, `customer.subscription.deleted`
+   - Copy the webhook signing secret to `STRIPE_WEBHOOK_SECRET`
+
+3. **Replace the email stub** with a real provider:
+   - `backend/src/modules/email/email.service.ts` currently logs to console + DB
+   - Swap in Resend, SendGrid, SES, or your preferred provider
+   - The four email methods to implement: `sendActivationEmail`, `sendWelcomeEmail`, `sendPaymentFailedEmail`, `sendInviteMemberEmail`
+
+4. **Set production secrets**:
+   - `INVITE_TOKEN_SECRET` -- use a strong random string (not `dev-invite-secret`)
+   - `JWT_SECRET` -- already required, verify it's strong
+   - `WEBAUTHN_RP_ID` and `WEBAUTHN_RP_ORIGIN` -- set to your production domain
+
+5. **Configure SSO providers** (if desired):
+   - Register apps in Google Cloud Console and/or Azure AD
+   - Set the callback URLs to your production domain
+   - Add client IDs and secrets to env vars
+
+6. **Set up the Stripe Customer Portal** in Stripe Dashboard:
+   - Configure allowed actions (cancel, upgrade/downgrade, payment method updates)
+   - The `/api/billing/portal` endpoint needs the org-context customer ID lookup completed
+
+### Ongoing Ops
+
+7. **Refresh token cleanup**: The `RefreshTokenService.cleanupExpired()` method deletes tokens that have been expired or revoked for 7+ days. **This is not currently called on a schedule.** Options:
+   - Add a cron job / scheduled task that calls it periodically
+   - Or add a NestJS `@Cron()` decorator (requires `@nestjs/schedule`)
+
+8. **Monitor `shared.email_log`**: While email is stubbed, activation URLs are only visible in:
+   - Backend console logs (look for lines starting with `EMAIL STUB`)
+   - The `shared.email_log` table (query: `SELECT * FROM shared.email_log ORDER BY sent_at DESC`)
+
+9. **Finding activation URLs manually** (dev/testing):
+   ```sql
+   SELECT to_email, metadata->>'activationUrl' AS url, sent_at
+   FROM shared.email_log
+   WHERE template = 'activation'
+   ORDER BY sent_at DESC
+   LIMIT 10;
+   ```
+
+10. **Resend an activation email**: `POST /api/auth/resend-activation` with `{ email }` is stubbed (always returns success). To manually generate a new token:
+    ```sql
+    -- Find the user and org
+    SELECT u.id AS user_id, uo.organization_id
+    FROM shared.users u
+    JOIN shared.user_organizations uo ON uo.user_id = u.id
+    WHERE u.email = 'user@example.com';
+    ```
+    Then call `authService.generateInviteToken(userId, orgId, email)` or trigger a fresh checkout.
+
+11. **Deprovisioning / cancellation**: When a Stripe subscription is deleted, the org is set to `archived`. Archived orgs:
+    - Block login (users see "Your organization has been suspended")
+    - Block API access (403 on org-scoped endpoints)
+    - Data is preserved (schema is NOT deleted)
+    - To restore: update `status` back to `active` in `shared.organizations`
+
+---
+
+## 12. What's Stubbed vs. Production-Ready
+
+| Component | Status | Notes |
+|-----------|--------|-------|
+| Stripe Checkout | **Ready** (test mode) | Switch to live keys for production |
+| Stripe Webhooks | **Ready** | Signature verification, idempotency, event dispatch all implemented |
+| Stripe Customer Portal | **Stubbed** | Endpoint exists but needs org-context customer ID lookup |
+| Provisioning (org + schema + user) | **Ready** | Inline (synchronous). Consider BullMQ queue for production scale. |
+| Email service | **Stubbed** | Logs to console + `shared.email_log`. Replace with real SMTP/API provider. |
+| Activation (magic link) | **Ready** | Works end-to-end (token generation, validation, password set, session issue) |
+| Onboarding checklist | **Ready** | Server-side progress tracking, step completion, UI wizard |
+| Refresh tokens | **Ready** | Creation, validation, revocation, cleanup method (needs scheduling) |
+| TOTP MFA | **Ready** | Setup, enable, verify, recovery codes, disable |
+| SSO (Google) | **Ready** (needs keys) | Conditional loading, user creation/linking |
+| SSO (Azure AD) | **Ready** (needs keys) | Uses deprecated `passport-azure-ad` (works, consider `@azure/msal-node`) |
+| Passkeys (WebAuthn) | **Ready** | Registration, authentication, removal with lockout protection |
+| Resend activation | **Stubbed** | Always returns success, no actual email sent |
+
+---
+
+## 13. API Endpoint Reference
+
+### Billing (no auth unless noted)
+
+| Method | Path | Auth | Description |
+|--------|------|------|-------------|
+| `POST` | `/api/billing/create-checkout-session` | No | Create Stripe Checkout, returns `{ url }` |
+| `POST` | `/api/webhooks/stripe` | Stripe sig | Webhook receiver |
+| `GET`  | `/api/billing/status?session_id=` | No | Poll provisioning status |
+| `POST` | `/api/billing/portal` | JWT | Stripe Customer Portal (stubbed) |
+
+### Auth
+
+| Method | Path | Auth | Description |
+|--------|------|------|-------------|
+| `POST` | `/api/auth/register` | No | Register new user |
+| `POST` | `/api/auth/login` | No | Login (may return MFA challenge) |
+| `POST` | `/api/auth/refresh` | Cookie | Refresh access token |
+| `POST` | `/api/auth/logout` | Cookie | Logout current session |
+| `POST` | `/api/auth/logout-everywhere` | JWT | Revoke all sessions |
+| `GET`  | `/api/auth/activate?token=` | No | Validate activation token |
+| `POST` | `/api/auth/activate` | No | Set password + activate |
+| `POST` | `/api/auth/resend-activation` | No | Resend activation (stubbed) |
+| `GET`  | `/api/auth/profile` | JWT | Get user profile |
+| `POST` | `/api/auth/switch-org` | JWT | Switch organization |
+
+### MFA
+
+| Method | Path | Auth | Description |
+|--------|------|------|-------------|
+| `POST` | `/api/auth/mfa/setup` | JWT | Generate QR code + secret |
+| `POST` | `/api/auth/mfa/enable` | JWT | Enable MFA with TOTP code |
+| `POST` | `/api/auth/mfa/verify` | mfaToken | Verify during login |
+| `POST` | `/api/auth/mfa/disable` | JWT | Disable (requires password) |
+| `GET`  | `/api/auth/mfa/status` | JWT | Check MFA status |
+
+### SSO
+
+| Method | Path | Auth | Description |
+|--------|------|------|-------------|
+| `GET`  | `/api/auth/sso/providers` | No | List available providers |
+| `GET`  | `/api/auth/google/callback` | OAuth | Google callback handler |
+| `GET`  | `/api/auth/azure/callback` | OAuth | Azure callback handler |
+| `DELETE` | `/api/auth/sso/unlink/:provider` | JWT | Unlink SSO account |
+
+### Passkeys
+
+| Method | Path | Auth | Description |
+|--------|------|------|-------------|
+| `POST` | `/api/auth/passkeys/register-options` | JWT | Get registration options |
+| `POST` | `/api/auth/passkeys/register` | JWT | Complete registration |
+| `POST` | `/api/auth/passkeys/login-options` | No | Get authentication options |
+| `POST` | `/api/auth/passkeys/login` | No | Authenticate with passkey |
+| `GET`  | `/api/auth/passkeys` | JWT | List user's passkeys |
+| `DELETE` | `/api/auth/passkeys/:id` | JWT | Remove a passkey |
+
+### Onboarding
+
+| Method | Path | Auth | Description |
+|--------|------|------|-------------|
+| `GET`  | `/api/onboarding/progress` | JWT | Get onboarding progress |
+| `PATCH` | `/api/onboarding/progress` | JWT | Mark step complete |
+
+---
+
+## Database Tables Added (Migration 015)
+
+| Table | Purpose |
+|-------|---------|
+| `shared.refresh_tokens` | Stores SHA-256 hashed refresh tokens with expiry/revocation |
+| `shared.stripe_events` | Idempotency ledger for Stripe webhook events |
+| `shared.invite_tokens` | Tracks activation/invite magic links |
+| `shared.onboarding_progress` | Per-org onboarding step completion |
+| `shared.user_passkeys` | WebAuthn credential storage |
+| `shared.email_log` | Stubbed email audit trail |
+
+Columns added to existing tables:
+- `shared.organizations`: `stripe_customer_id`, `stripe_subscription_id`, `trial_ends_at`
+- `shared.users`: `totp_verified_at`, `recovery_codes`, `webauthn_challenge`

backend/package.json

@@ -1,6 +1,6 @@
 {
   "name": "hoa-ledgeriq-backend",
-  "version": "2026.3.7-beta",
+  "version": "2026.3.17",
   "description": "HOA LedgerIQ - Backend API",
   "private": true,
   "scripts": {
@@ -25,19 +25,29 @@
     "@nestjs/platform-express": "^10.4.15",
     "@nestjs/schedule": "^6.1.1",
     "@nestjs/swagger": "^7.4.2",
+    "@nestjs/throttler": "^6.5.0",
     "@nestjs/typeorm": "^10.0.2",
+    "@simplewebauthn/server": "^13.3.0",
     "bcryptjs": "^3.0.3",
+    "bullmq": "^5.71.0",
     "class-transformer": "^0.5.1",
     "class-validator": "^0.14.1",
+    "cookie-parser": "^1.4.7",
+    "helmet": "^8.1.0",
     "ioredis": "^5.4.2",
+    "newrelic": "latest",
+    "otplib": "^13.3.0",
     "passport": "^0.7.0",
+    "passport-azure-ad": "^4.3.5",
+    "passport-google-oauth20": "^2.0.0",
     "passport-jwt": "^4.0.1",
     "passport-local": "^1.0.0",
     "pg": "^8.13.1",
+    "qrcode": "^1.5.4",
     "reflect-metadata": "^0.2.2",
     "rxjs": "^7.8.1",
+    "stripe": "^20.4.1",
     "typeorm": "^0.3.20",
-    "newrelic": "latest",
     "uuid": "^9.0.1"
   },
   "devDependencies": {
@@ -45,12 +55,15 @@
     "@nestjs/schematics": "^10.2.3",
     "@nestjs/testing": "^10.4.15",
     "@types/bcryptjs": "^2.4.6",
+    "@types/cookie-parser": "^1.4.10",
     "@types/express": "^5.0.0",
     "@types/jest": "^29.5.14",
     "@types/multer": "^2.0.0",
     "@types/node": "^20.17.12",
+    "@types/passport-google-oauth20": "^2.0.17",
     "@types/passport-jwt": "^4.0.1",
     "@types/passport-local": "^1.0.38",
+    "@types/qrcode": "^1.5.6",
     "@types/uuid": "^9.0.8",
     "jest": "^29.7.0",
     "ts-jest": "^29.2.5",

backend/src/app.module.ts

@@ -1,11 +1,13 @@
 import { Module, MiddlewareConsumer, NestModule } from '@nestjs/common';
-import { APP_GUARD } from '@nestjs/core';
+import { APP_GUARD, APP_INTERCEPTOR } from '@nestjs/core';
 import { ConfigModule, ConfigService } from '@nestjs/config';
 import { TypeOrmModule } from '@nestjs/typeorm';
+import { ThrottlerModule } from '@nestjs/throttler';
 import { AppController } from './app.controller';
 import { DatabaseModule } from './database/database.module';
 import { TenantMiddleware } from './database/tenant.middleware';
 import { WriteAccessGuard } from './common/guards/write-access.guard';
+import { NoCacheInterceptor } from './common/interceptors/no-cache.interceptor';
 import { AuthModule } from './modules/auth/auth.module';
 import { OrganizationsModule } from './modules/organizations/organizations.module';
 import { UsersModule } from './modules/users/users.module';
@@ -27,6 +29,10 @@ import { MonthlyActualsModule } from './modules/monthly-actuals/monthly-actuals.
 import { AttachmentsModule } from './modules/attachments/attachments.module';
 import { InvestmentPlanningModule } from './modules/investment-planning/investment-planning.module';
 import { HealthScoresModule } from './modules/health-scores/health-scores.module';
+import { BoardPlanningModule } from './modules/board-planning/board-planning.module';
+import { BillingModule } from './modules/billing/billing.module';
+import { EmailModule } from './modules/email/email.module';
+import { OnboardingModule } from './modules/onboarding/onboarding.module';
 import { ScheduleModule } from '@nestjs/schedule';
 
 @Module({
@@ -52,6 +58,10 @@ import { ScheduleModule } from '@nestjs/schedule';
         },
       }),
     }),
+    ThrottlerModule.forRoot([{
+      ttl: 60000,   // 1-minute window
+      limit: 100,   // 100 requests per minute (global default)
+    }]),
     DatabaseModule,
     AuthModule,
     OrganizationsModule,
@@ -74,6 +84,10 @@ import { ScheduleModule } from '@nestjs/schedule';
     AttachmentsModule,
     InvestmentPlanningModule,
     HealthScoresModule,
+    BoardPlanningModule,
+    BillingModule,
+    EmailModule,
+    OnboardingModule,
     ScheduleModule.forRoot(),
   ],
   controllers: [AppController],
@@ -82,6 +96,10 @@ import { ScheduleModule } from '@nestjs/schedule';
       provide: APP_GUARD,
       useClass: WriteAccessGuard,
     },
+    {
+      provide: APP_INTERCEPTOR,
+      useClass: NoCacheInterceptor,
+    },
   ],
 })
 export class AppModule implements NestModule {

backend/src/common/interceptors/no-cache.interceptor.ts

@@ -0,0 +1,16 @@
+import { Injectable, NestInterceptor, ExecutionContext, CallHandler } from '@nestjs/common';
+import { Observable } from 'rxjs';
+
+/**
+ * Prevents browsers and proxies from caching authenticated API responses
+ * containing sensitive financial data (account balances, transactions, PII).
+ */
+@Injectable()
+export class NoCacheInterceptor implements NestInterceptor {
+  intercept(context: ExecutionContext, next: CallHandler): Observable<any> {
+    const res = context.switchToHttp().getResponse();
+    res.setHeader('Cache-Control', 'no-store, no-cache, must-revalidate, private');
+    res.setHeader('Pragma', 'no-cache');
+    return next.handle();
+  }
+}

backend/src/database/tenant-schema.service.ts

@@ -366,6 +366,99 @@ export class TenantSchemaService {
         created_at TIMESTAMPTZ DEFAULT NOW()
       )`,
 
+      // Board Planning - Scenarios
+      `CREATE TABLE "${s}".board_scenarios (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        name VARCHAR(255) NOT NULL,
+        description TEXT,
+        scenario_type VARCHAR(30) NOT NULL CHECK (scenario_type IN ('investment', 'assessment')),
+        status VARCHAR(20) DEFAULT 'draft' CHECK (status IN ('draft', 'active', 'approved', 'archived')),
+        projection_months INTEGER DEFAULT 36,
+        projection_cache JSONB,
+        projection_cached_at TIMESTAMPTZ,
+        created_by UUID NOT NULL,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW()
+      )`,
+
+      // Board Planning - Scenario Investments
+      `CREATE TABLE "${s}".scenario_investments (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        scenario_id UUID NOT NULL REFERENCES "${s}".board_scenarios(id) ON DELETE CASCADE,
+        source_recommendation_id UUID,
+        label VARCHAR(255) NOT NULL,
+        investment_type VARCHAR(50) CHECK (investment_type IN ('cd', 'money_market', 'treasury', 'savings', 'other')),
+        fund_type VARCHAR(20) NOT NULL CHECK (fund_type IN ('operating', 'reserve')),
+        principal DECIMAL(15,2) NOT NULL,
+        interest_rate DECIMAL(6,4),
+        term_months INTEGER,
+        institution VARCHAR(255),
+        purchase_date DATE,
+        maturity_date DATE,
+        auto_renew BOOLEAN DEFAULT FALSE,
+        executed_investment_id UUID,
+        notes TEXT,
+        sort_order INTEGER DEFAULT 0,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW()
+      )`,
+
+      // Board Planning - Scenario Assessments
+      `CREATE TABLE "${s}".scenario_assessments (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        scenario_id UUID NOT NULL REFERENCES "${s}".board_scenarios(id) ON DELETE CASCADE,
+        change_type VARCHAR(30) NOT NULL CHECK (change_type IN ('dues_increase', 'special_assessment', 'dues_decrease')),
+        label VARCHAR(255) NOT NULL,
+        target_fund VARCHAR(20) CHECK (target_fund IN ('operating', 'reserve', 'both')),
+        percentage_change DECIMAL(6,3),
+        flat_amount_change DECIMAL(10,2),
+        special_total DECIMAL(15,2),
+        special_per_unit DECIMAL(10,2),
+        special_installments INTEGER DEFAULT 1,
+        effective_date DATE NOT NULL,
+        end_date DATE,
+        applies_to_group_id UUID,
+        notes TEXT,
+        sort_order INTEGER DEFAULT 0,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW()
+      )`,
+
+      // Budget Plans
+      `CREATE TABLE "${s}".budget_plans (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        fiscal_year INTEGER NOT NULL,
+        status VARCHAR(20) NOT NULL DEFAULT 'planning' CHECK (status IN ('planning', 'approved', 'ratified')),
+        base_year INTEGER NOT NULL,
+        inflation_rate DECIMAL(5,2) NOT NULL DEFAULT 2.50,
+        notes TEXT,
+        created_by UUID,
+        approved_by UUID,
+        approved_at TIMESTAMPTZ,
+        ratified_by UUID,
+        ratified_at TIMESTAMPTZ,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW(),
+        UNIQUE(fiscal_year)
+      )`,
+
+      // Budget Plan Lines
+      `CREATE TABLE "${s}".budget_plan_lines (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        budget_plan_id UUID NOT NULL REFERENCES "${s}".budget_plans(id) ON DELETE CASCADE,
+        account_id UUID NOT NULL REFERENCES "${s}".accounts(id),
+        fund_type VARCHAR(20) NOT NULL CHECK (fund_type IN ('operating', 'reserve')),
+        jan DECIMAL(12,2) DEFAULT 0, feb DECIMAL(12,2) DEFAULT 0,
+        mar DECIMAL(12,2) DEFAULT 0, apr DECIMAL(12,2) DEFAULT 0,
+        may DECIMAL(12,2) DEFAULT 0, jun DECIMAL(12,2) DEFAULT 0,
+        jul DECIMAL(12,2) DEFAULT 0, aug DECIMAL(12,2) DEFAULT 0,
+        sep DECIMAL(12,2) DEFAULT 0, oct DECIMAL(12,2) DEFAULT 0,
+        nov DECIMAL(12,2) DEFAULT 0, dec_amt DECIMAL(12,2) DEFAULT 0,
+        is_manually_adjusted BOOLEAN DEFAULT FALSE,
+        notes TEXT,
+        UNIQUE(budget_plan_id, account_id, fund_type)
+      )`,
+
       // Indexes
       `CREATE INDEX "idx_${s}_att_je" ON "${s}".attachments(journal_entry_id)`,
       `CREATE INDEX "idx_${s}_je_date" ON "${s}".journal_entries(entry_date)`,
@@ -378,6 +471,12 @@ export class TenantSchemaService {
       `CREATE INDEX "idx_${s}_pay_unit" ON "${s}".payments(unit_id)`,
       `CREATE INDEX "idx_${s}_pay_inv" ON "${s}".payments(invoice_id)`,
       `CREATE INDEX "idx_${s}_bud_year" ON "${s}".budgets(fiscal_year)`,
+      `CREATE INDEX "idx_${s}_bs_type_status" ON "${s}".board_scenarios(scenario_type, status)`,
+      `CREATE INDEX "idx_${s}_si_scenario" ON "${s}".scenario_investments(scenario_id)`,
+      `CREATE INDEX "idx_${s}_sa_scenario" ON "${s}".scenario_assessments(scenario_id)`,
+      `CREATE INDEX "idx_${s}_bp_year" ON "${s}".budget_plans(fiscal_year)`,
+      `CREATE INDEX "idx_${s}_bp_status" ON "${s}".budget_plans(status)`,
+      `CREATE INDEX "idx_${s}_bpl_plan" ON "${s}".budget_plan_lines(budget_plan_id)`,
     ];
   }
 

backend/src/database/tenant.middleware.ts

@@ -13,8 +13,8 @@ export interface TenantRequest extends Request {
 
 @Injectable()
 export class TenantMiddleware implements NestMiddleware {
-  // In-memory cache for org status to avoid DB hit per request
+  // In-memory cache for org info to avoid DB hit per request
-  private orgStatusCache = new Map<string, { status: string; cachedAt: number }>();
+  private orgCache = new Map<string, { status: string; schemaName: string; cachedAt: number }>();
   private static readonly CACHE_TTL = 60_000; // 60 seconds
 
   constructor(
@@ -30,23 +30,25 @@ export class TenantMiddleware implements NestMiddleware {
         const token = authHeader.substring(7);
         const secret = this.configService.get<string>('JWT_SECRET');
         const decoded = jwt.verify(token, secret!) as any;
-        if (decoded?.orgSchema) {
+        if (decoded?.orgId) {
-          // Check if the org is still active (catches post-JWT suspension)
+          // Look up org info (status + schema) from orgId with caching
-          if (decoded.orgId) {
+          const orgInfo = await this.getOrgInfo(decoded.orgId);
-            const status = await this.getOrgStatus(decoded.orgId);
+          if (orgInfo) {
-            if (status && ['suspended', 'archived'].includes(status)) {
+            if (['suspended', 'archived'].includes(orgInfo.status)) {
               res.status(403).json({
                 statusCode: 403,
-                message: `This organization has been ${status}. Please contact your administrator.`,
+                message: `This organization has been ${orgInfo.status}. Please contact your administrator.`,
               });
               return;
             }
+            req.tenantSchema = orgInfo.schemaName;
           }
-
-          req.tenantSchema = decoded.orgSchema;
           req.orgId = decoded.orgId;
           req.userId = decoded.sub;
           req.userRole = decoded.role;
+        } else if (decoded?.sub) {
+          // Superadmin or user without org — still set userId
+          req.userId = decoded.sub;
         }
       } catch {
         // Token invalid or expired - let Passport handle the auth error
@@ -55,19 +57,23 @@ export class TenantMiddleware implements NestMiddleware {
     next();
   }
 
-  private async getOrgStatus(orgId: string): Promise<string | null> {
+  private async getOrgInfo(orgId: string): Promise<{ status: string; schemaName: string } | null> {
-    const cached = this.orgStatusCache.get(orgId);
+    const cached = this.orgCache.get(orgId);
     if (cached && Date.now() - cached.cachedAt < TenantMiddleware.CACHE_TTL) {
-      return cached.status;
+      return { status: cached.status, schemaName: cached.schemaName };
     }
     try {
       const result = await this.dataSource.query(
-        `SELECT status FROM shared.organizations WHERE id = $1`,
+        `SELECT status, schema_name as "schemaName" FROM shared.organizations WHERE id = $1`,
         [orgId],
       );
       if (result.length > 0) {
-        this.orgStatusCache.set(orgId, { status: result[0].status, cachedAt: Date.now() });
+        this.orgCache.set(orgId, {
-        return result[0].status;
+          status: result[0].status,
+          schemaName: result[0].schemaName,
+          cachedAt: Date.now(),
+        });
+        return { status: result[0].status, schemaName: result[0].schemaName };
       }
     } catch {
       // Non-critical — don't block requests on cache miss errors

backend/src/main.ts

@@ -3,6 +3,8 @@ import * as os from 'node:os';
 import { NestFactory } from '@nestjs/core';
 import { ValidationPipe } from '@nestjs/common';
 import { SwaggerModule, DocumentBuilder } from '@nestjs/swagger';
+import helmet from 'helmet';
+import * as cookieParser from 'cookie-parser';
 import { AppModule } from './app.module';
 
 const cluster = _cluster as any; // Cast to 'any' bypasses the missing property errors
@@ -37,10 +39,33 @@ if (WORKERS > 1 && cluster.isPrimary) {
 async function bootstrap() {
   const app = await NestFactory.create(AppModule, {
     logger: isProduction ? ['error', 'warn', 'log'] : ['error', 'warn', 'log', 'debug', 'verbose'],
+    // Enable raw body for Stripe webhook signature verification
+    rawBody: true,
   });
 
   app.setGlobalPrefix('api');
 
+  // Cookie parser — needed for refresh token httpOnly cookies
+  app.use(cookieParser());
+
+  // Security headers — Helmet sets CSP, X-Frame-Options, X-Content-Type-Options,
+  // Referrer-Policy, Permissions-Policy, and removes X-Powered-By
+  app.use(
+    helmet({
+      contentSecurityPolicy: {
+        directives: {
+          defaultSrc: ["'self'"],
+          scriptSrc: ["'self'", "'unsafe-inline'", 'https://chat.hoaledgeriq.com'],
+          connectSrc: ["'self'", 'https://chat.hoaledgeriq.com', 'wss://chat.hoaledgeriq.com'],
+          imgSrc: ["'self'", 'data:', 'https://chat.hoaledgeriq.com'],
+          styleSrc: ["'self'", "'unsafe-inline'"],
+          frameSrc: ["'self'", 'https://chat.hoaledgeriq.com'],
+          fontSrc: ["'self'", 'data:'],
+        },
+      },
+    }),
+  );
+
   // Request logging — only in development (too noisy / slow for prod)
   if (!isProduction) {
     app.use((req: any, _res: any, next: any) => {
@@ -63,15 +88,17 @@ async function bootstrap() {
     credentials: true,
   });
 
-  // Swagger docs — available in all environments
+  // Swagger docs — disabled in production to avoid exposing API surface
+  if (!isProduction) {
     const config = new DocumentBuilder()
       .setTitle('HOA LedgerIQ API')
       .setDescription('API for the HOA LedgerIQ')
-    .setVersion('2026.3.7')
+      .setVersion('2026.3.11')
       .addBearerAuth()
       .build();
     const document = SwaggerModule.createDocument(app, config);
     SwaggerModule.setup('api/docs', app, document);
+  }
 
   await app.listen(3000);
   console.log(`Backend worker ${process.pid} listening on port 3000`);

backend/src/modules/auth/auth.controller.ts

@@ -6,9 +6,16 @@ import {
   UseGuards,
   Request,
   Get,
+  Res,
+  Query,
+  HttpCode,
+  ForbiddenException,
+  BadRequestException,
 } from '@nestjs/common';
 import { ApiTags, ApiOperation, ApiBearerAuth } from '@nestjs/swagger';
 import { AuthGuard } from '@nestjs/passport';
+import { Throttle } from '@nestjs/throttler';
+import { Response } from 'express';
 import { AuthService } from './auth.service';
 import { RegisterDto } from './dto/register.dto';
 import { LoginDto } from './dto/login.dto';
@@ -16,24 +23,103 @@ import { SwitchOrgDto } from './dto/switch-org.dto';
 import { JwtAuthGuard } from './guards/jwt-auth.guard';
 import { AllowViewer } from '../../common/decorators/allow-viewer.decorator';
 
+const COOKIE_NAME = 'ledgeriq_rt';
+const isProduction = process.env.NODE_ENV === 'production';
+const isOpenRegistration = process.env.ALLOW_OPEN_REGISTRATION === 'true';
+
+function setRefreshCookie(res: Response, token: string) {
+  res.cookie(COOKIE_NAME, token, {
+    httpOnly: true,
+    secure: isProduction,
+    sameSite: 'strict',
+    path: '/api/auth',
+    maxAge: 30 * 24 * 60 * 60 * 1000, // 30 days
+  });
+}
+
+function clearRefreshCookie(res: Response) {
+  res.clearCookie(COOKIE_NAME, {
+    httpOnly: true,
+    secure: isProduction,
+    sameSite: 'strict',
+    path: '/api/auth',
+  });
+}
+
 @ApiTags('auth')
 @Controller('auth')
 export class AuthController {
   constructor(private authService: AuthService) {}
 
   @Post('register')
-  @ApiOperation({ summary: 'Register a new user' })
+  @ApiOperation({ summary: 'Register a new user (disabled unless ALLOW_OPEN_REGISTRATION=true)' })
-  async register(@Body() dto: RegisterDto) {
+  @Throttle({ default: { limit: 5, ttl: 60000 } })
-    return this.authService.register(dto);
+  async register(@Body() dto: RegisterDto, @Res({ passthrough: true }) res: Response) {
+    if (!isOpenRegistration) {
+      throw new ForbiddenException(
+        'Open registration is disabled. Please use an invitation link to create your account.',
+      );
+    }
+    const result = await this.authService.register(dto);
+    if (result.refreshToken) {
+      setRefreshCookie(res, result.refreshToken);
+    }
+    const { refreshToken, ...response } = result;
+    return response;
   }
 
   @Post('login')
   @ApiOperation({ summary: 'Login with email and password' })
+  @Throttle({ default: { limit: 5, ttl: 60000 } })
   @UseGuards(AuthGuard('local'))
-  async login(@Request() req: any, @Body() _dto: LoginDto) {
+  async login(@Request() req: any, @Body() _dto: LoginDto, @Res({ passthrough: true }) res: Response) {
     const ip = req.headers['x-forwarded-for'] || req.ip;
     const ua = req.headers['user-agent'];
-    return this.authService.login(req.user, ip, ua);
+    const result = await this.authService.login(req.user, ip, ua);
+
+    // MFA challenge — no cookie, just return the challenge token
+    if ('mfaRequired' in result) {
+      return result;
+    }
+
+    if ('refreshToken' in result && result.refreshToken) {
+      setRefreshCookie(res, result.refreshToken);
+    }
+    const { refreshToken: _rt, ...response } = result as any;
+    return response;
+  }
+
+  @Post('refresh')
+  @ApiOperation({ summary: 'Refresh access token using httpOnly cookie' })
+  async refresh(@Request() req: any, @Res({ passthrough: true }) res: Response) {
+    const rawToken = req.cookies?.[COOKIE_NAME];
+    if (!rawToken) {
+      throw new BadRequestException('No refresh token');
+    }
+    return this.authService.refreshAccessToken(rawToken);
+  }
+
+  @Post('logout')
+  @ApiOperation({ summary: 'Logout and revoke refresh token' })
+  @HttpCode(200)
+  async logout(@Request() req: any, @Res({ passthrough: true }) res: Response) {
+    const rawToken = req.cookies?.[COOKIE_NAME];
+    if (rawToken) {
+      await this.authService.logout(rawToken);
+    }
+    clearRefreshCookie(res);
+    return { success: true };
+  }
+
+  @Post('logout-everywhere')
+  @ApiOperation({ summary: 'Revoke all sessions' })
+  @HttpCode(200)
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async logoutEverywhere(@Request() req: any, @Res({ passthrough: true }) res: Response) {
+    await this.authService.logoutEverywhere(req.user.sub);
+    clearRefreshCookie(res);
+    return { success: true };
   }
 
   @Get('profile')
@@ -59,9 +145,99 @@ export class AuthController {
   @ApiBearerAuth()
   @UseGuards(JwtAuthGuard)
   @AllowViewer()
-  async switchOrg(@Request() req: any, @Body() dto: SwitchOrgDto) {
+  async switchOrg(@Request() req: any, @Body() dto: SwitchOrgDto, @Res({ passthrough: true }) res: Response) {
     const ip = req.headers['x-forwarded-for'] || req.ip;
     const ua = req.headers['user-agent'];
-    return this.authService.switchOrganization(req.user.sub, dto.organizationId, ip, ua);
+    const result = await this.authService.switchOrganization(req.user.sub, dto.organizationId, ip, ua);
+    if (result.refreshToken) {
+      setRefreshCookie(res, result.refreshToken);
+    }
+    const { refreshToken, ...response } = result;
+    return response;
+  }
+
+  // ─── Activation Endpoints ─────────────────────────────────────────
+
+  @Get('activate')
+  @ApiOperation({ summary: 'Validate an activation token' })
+  async validateActivation(@Query('token') token: string) {
+    if (!token) throw new BadRequestException('Token required');
+    return this.authService.validateInviteToken(token);
+  }
+
+  @Post('activate')
+  @ApiOperation({ summary: 'Activate user account with password' })
+  @Throttle({ default: { limit: 5, ttl: 60000 } })
+  async activate(
+    @Body() body: { token: string; password: string; fullName: string },
+    @Res({ passthrough: true }) res: Response,
+  ) {
+    if (!body.token || !body.password || !body.fullName) {
+      throw new BadRequestException('Token, password, and fullName are required');
+    }
+    if (body.password.length < 8) {
+      throw new BadRequestException('Password must be at least 8 characters');
+    }
+    const result = await this.authService.activateUser(body.token, body.password, body.fullName);
+    if (result.refreshToken) {
+      setRefreshCookie(res, result.refreshToken);
+    }
+    const { refreshToken, ...response } = result;
+    return response;
+  }
+
+  @Post('resend-activation')
+  @ApiOperation({ summary: 'Resend activation email' })
+  @Throttle({ default: { limit: 2, ttl: 60000 } })
+  async resendActivation(@Body() body: { email: string }) {
+    // Stubbed — will be implemented when email service is ready
+    return { success: true, message: 'If an account exists, a new activation link has been sent.' };
+  }
+
+  // ─── Password Reset Flow ──────────────────────────────────────────
+
+  @Post('forgot-password')
+  @ApiOperation({ summary: 'Request a password reset email' })
+  @HttpCode(200)
+  @Throttle({ default: { limit: 3, ttl: 60000 } })
+  async forgotPassword(@Body() body: { email: string }) {
+    if (!body.email) throw new BadRequestException('Email is required');
+    await this.authService.requestPasswordReset(body.email);
+    // Always return same message to prevent account enumeration
+    return { message: 'If that email exists, a password reset link has been sent.' };
+  }
+
+  @Post('reset-password')
+  @ApiOperation({ summary: 'Reset password using a reset token' })
+  @HttpCode(200)
+  @Throttle({ default: { limit: 5, ttl: 60000 } })
+  async resetPassword(@Body() body: { token: string; newPassword: string }) {
+    if (!body.token || !body.newPassword) {
+      throw new BadRequestException('Token and newPassword are required');
+    }
+    if (body.newPassword.length < 8) {
+      throw new BadRequestException('Password must be at least 8 characters');
+    }
+    await this.authService.resetPassword(body.token, body.newPassword);
+    return { message: 'Password updated successfully.' };
+  }
+
+  @Patch('change-password')
+  @ApiOperation({ summary: 'Change password (authenticated)' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  @AllowViewer()
+  async changePassword(
+    @Request() req: any,
+    @Body() body: { currentPassword: string; newPassword: string },
+  ) {
+    if (!body.currentPassword || !body.newPassword) {
+      throw new BadRequestException('currentPassword and newPassword are required');
+    }
+    if (body.newPassword.length < 8) {
+      throw new BadRequestException('Password must be at least 8 characters');
+    }
+    await this.authService.changePassword(req.user.sub, body.currentPassword, body.newPassword);
+    return { message: 'Password changed successfully.' };
   }
 }

backend/src/modules/auth/auth.module.ts

@@ -4,8 +4,15 @@ import { PassportModule } from '@nestjs/passport';
 import { ConfigModule, ConfigService } from '@nestjs/config';
 import { AuthController } from './auth.controller';
 import { AdminController } from './admin.controller';
+import { MfaController } from './mfa.controller';
+import { SsoController } from './sso.controller';
+import { PasskeyController } from './passkey.controller';
 import { AuthService } from './auth.service';
 import { AdminAnalyticsService } from './admin-analytics.service';
+import { RefreshTokenService } from './refresh-token.service';
+import { MfaService } from './mfa.service';
+import { SsoService } from './sso.service';
+import { PasskeyService } from './passkey.service';
 import { JwtStrategy } from './strategies/jwt.strategy';
 import { LocalStrategy } from './strategies/local.strategy';
 import { UsersModule } from '../users/users.module';
@@ -21,12 +28,27 @@ import { OrganizationsModule } from '../organizations/organizations.module';
       inject: [ConfigService],
       useFactory: (configService: ConfigService) => ({
         secret: configService.get<string>('JWT_SECRET'),
-        signOptions: { expiresIn: '24h' },
+        signOptions: { expiresIn: '1h' },
       }),
     }),
   ],
-  controllers: [AuthController, AdminController],
+  controllers: [
-  providers: [AuthService, AdminAnalyticsService, JwtStrategy, LocalStrategy],
+    AuthController,
-  exports: [AuthService],
+    AdminController,
+    MfaController,
+    SsoController,
+    PasskeyController,
+  ],
+  providers: [
+    AuthService,
+    AdminAnalyticsService,
+    RefreshTokenService,
+    MfaService,
+    SsoService,
+    PasskeyService,
+    JwtStrategy,
+    LocalStrategy,
+  ],
+  exports: [AuthService, RefreshTokenService, JwtModule],
 })
 export class AuthModule {}

backend/src/modules/auth/auth.service.ts

@@ -4,21 +4,37 @@ import {
   ConflictException,
   ForbiddenException,
   NotFoundException,
+  BadRequestException,
+  Logger,
 } from '@nestjs/common';
 import { JwtService } from '@nestjs/jwt';
+import { ConfigService } from '@nestjs/config';
 import { DataSource } from 'typeorm';
 import * as bcrypt from 'bcryptjs';
+import { randomBytes, createHash } from 'crypto';
 import { UsersService } from '../users/users.service';
+import { EmailService } from '../email/email.service';
 import { RegisterDto } from './dto/register.dto';
 import { User } from '../users/entities/user.entity';
+import { RefreshTokenService } from './refresh-token.service';
 
 @Injectable()
 export class AuthService {
+  private readonly logger = new Logger(AuthService.name);
+  private readonly inviteSecret: string;
+  private readonly appUrl: string;
+
   constructor(
     private usersService: UsersService,
     private jwtService: JwtService,
+    private configService: ConfigService,
     private dataSource: DataSource,
-  ) {}
+    private refreshTokenService: RefreshTokenService,
+    private emailService: EmailService,
+  ) {
+    this.inviteSecret = this.configService.get<string>('INVITE_TOKEN_SECRET') || 'dev-invite-secret';
+    this.appUrl = this.configService.get<string>('APP_URL') || 'http://localhost:5173';
+  }
 
   async register(dto: RegisterDto) {
     const existing = await this.usersService.findByEmail(dto.email);
@@ -72,9 +88,27 @@ export class AuthService {
     // Record login in history (org_id is null at initial login)
     this.recordLoginHistory(user.id, null, ipAddress, userAgent).catch(() => {});
 
+    // If MFA is enabled, return a challenge token instead of full session
+    if (u.mfaEnabled && u.mfaSecret) {
+      const mfaToken = this.jwtService.sign(
+        { sub: u.id, type: 'mfa_challenge' },
+        { expiresIn: '5m' },
+      );
+      return { mfaRequired: true, mfaToken };
+    }
+
     return this.generateTokenResponse(u);
   }
 
+  /**
+   * Complete login after MFA verification — generate full session tokens.
+   */
+  async completeMfaLogin(userId: string): Promise<any> {
+    const user = await this.usersService.findByIdWithOrgs(userId);
+    if (!user) throw new UnauthorizedException('User not found');
+    return this.generateTokenResponse(user);
+  }
+
   async getProfile(userId: string) {
     const user = await this.usersService.findByIdWithOrgs(userId);
     if (!user) {
@@ -85,6 +119,7 @@ export class AuthService {
       email: user.email,
       firstName: user.firstName,
       lastName: user.lastName,
+      mfaEnabled: user.mfaEnabled || false,
       organizations: user.userOrganizations?.map((uo) => ({
         id: uo.organization.id,
         name: uo.organization.name,
@@ -118,15 +153,18 @@ export class AuthService {
       sub: user.id,
       email: user.email,
       orgId: membership.organizationId,
-      orgSchema: membership.organization.schemaName,
       role: membership.role,
     };
 
     // Record org switch in login history
     this.recordLoginHistory(userId, organizationId, ipAddress, userAgent).catch(() => {});
 
+    // Generate new refresh token for org switch
+    const refreshToken = await this.refreshTokenService.createRefreshToken(user.id);
+
     return {
       accessToken: this.jwtService.sign(payload),
+      refreshToken,
       organization: {
         id: membership.organization.id,
         name: membership.organization.name,
@@ -136,10 +174,244 @@ export class AuthService {
     };
   }
 
+  /**
+   * Refresh an access token using a valid refresh token.
+   */
+  async refreshAccessToken(rawRefreshToken: string) {
+    const userId = await this.refreshTokenService.validateRefreshToken(rawRefreshToken);
+    if (!userId) {
+      throw new UnauthorizedException('Invalid or expired refresh token');
+    }
+
+    const user = await this.usersService.findByIdWithOrgs(userId);
+    if (!user) {
+      throw new UnauthorizedException('User not found');
+    }
+
+    // Generate a new access token (keep same org context if available)
+    const orgs = (user.userOrganizations || []).filter(
+      (uo) => !uo.organization?.status || !['suspended', 'archived'].includes(uo.organization.status),
+    );
+    const defaultOrg = orgs[0];
+
+    const payload: Record<string, any> = {
+      sub: user.id,
+      email: user.email,
+      isSuperadmin: user.isSuperadmin || false,
+    };
+
+    if (defaultOrg) {
+      payload.orgId = defaultOrg.organizationId;
+      payload.role = defaultOrg.role;
+    }
+
+    return {
+      accessToken: this.jwtService.sign(payload),
+    };
+  }
+
+  /**
+   * Logout: revoke the refresh token.
+   */
+  async logout(rawRefreshToken: string): Promise<void> {
+    if (rawRefreshToken) {
+      await this.refreshTokenService.revokeToken(rawRefreshToken);
+    }
+  }
+
+  /**
+   * Logout everywhere: revoke all refresh tokens for a user.
+   */
+  async logoutEverywhere(userId: string): Promise<void> {
+    await this.refreshTokenService.revokeAllUserTokens(userId);
+  }
+
   async markIntroSeen(userId: string): Promise<void> {
     await this.usersService.markIntroSeen(userId);
   }
 
+  // ─── Invite Token (Activation) Methods ──────────────────────────────
+
+  /**
+   * Validate an invite/activation token.
+   */
+  async validateInviteToken(token: string) {
+    try {
+      const payload = this.jwtService.verify(token, { secret: this.inviteSecret });
+      if (payload.type !== 'invite') throw new Error('Not an invite token');
+
+      const tokenHash = createHash('sha256').update(token).digest('hex');
+      const rows = await this.dataSource.query(
+        `SELECT it.*, o.name as org_name FROM shared.invite_tokens it
+         JOIN shared.organizations o ON o.id = it.organization_id
+         WHERE it.token_hash = $1`,
+        [tokenHash],
+      );
+
+      if (rows.length === 0) throw new Error('Token not found');
+      const row = rows[0];
+      if (row.used_at) throw new BadRequestException('This activation link has already been used');
+      if (new Date(row.expires_at) < new Date()) throw new BadRequestException('This activation link has expired');
+
+      return { valid: true, email: payload.email, orgName: row.org_name, orgId: payload.orgId, userId: payload.userId };
+    } catch (err) {
+      if (err instanceof BadRequestException) throw err;
+      throw new BadRequestException('Invalid or expired activation link');
+    }
+  }
+
+  /**
+   * Activate a user from an invite token (set password, activate, issue session).
+   */
+  async activateUser(token: string, password: string, fullName: string) {
+    const info = await this.validateInviteToken(token);
+
+    const passwordHash = await bcrypt.hash(password, 12);
+    const [firstName, ...rest] = fullName.trim().split(' ');
+    const lastName = rest.join(' ') || '';
+
+    // Update user record
+    await this.dataSource.query(
+      `UPDATE shared.users SET password_hash = $1, first_name = $2, last_name = $3,
+       is_email_verified = true, updated_at = NOW()
+       WHERE id = $4`,
+      [passwordHash, firstName, lastName, info.userId],
+    );
+
+    // Mark invite token as used
+    const tokenHash = createHash('sha256').update(token).digest('hex');
+    await this.dataSource.query(
+      `UPDATE shared.invite_tokens SET used_at = NOW() WHERE token_hash = $1`,
+      [tokenHash],
+    );
+
+    // Issue session
+    const user = await this.usersService.findByIdWithOrgs(info.userId);
+    if (!user) throw new NotFoundException('User not found after activation');
+
+    return this.generateTokenResponse(user);
+  }
+
+  /**
+   * Generate a signed invite token for a user/org pair.
+   */
+  async generateInviteToken(userId: string, orgId: string, email: string): Promise<string> {
+    const token = this.jwtService.sign(
+      { type: 'invite', userId, orgId, email },
+      { secret: this.inviteSecret, expiresIn: '72h' },
+    );
+
+    const tokenHash = createHash('sha256').update(token).digest('hex');
+    const expiresAt = new Date(Date.now() + 72 * 60 * 60 * 1000);
+
+    await this.dataSource.query(
+      `INSERT INTO shared.invite_tokens (organization_id, user_id, token_hash, expires_at)
+       VALUES ($1, $2, $3, $4)`,
+      [orgId, userId, tokenHash, expiresAt],
+    );
+
+    return token;
+  }
+
+  // ─── Password Reset Flow ──────────────────────────────────────────
+
+  /**
+   * Request a password reset. Generates a token, stores its hash, and sends an email.
+   * Silently succeeds even if the email doesn't exist (prevents enumeration).
+   */
+  async requestPasswordReset(email: string): Promise<void> {
+    const user = await this.usersService.findByEmail(email);
+    if (!user) {
+      // Silently return — don't reveal whether the account exists
+      return;
+    }
+
+    // Invalidate any existing reset tokens for this user
+    await this.dataSource.query(
+      `UPDATE shared.password_reset_tokens SET used_at = NOW()
+       WHERE user_id = $1 AND used_at IS NULL`,
+      [user.id],
+    );
+
+    // Generate a 64-byte random token
+    const rawToken = randomBytes(64).toString('base64url');
+    const tokenHash = createHash('sha256').update(rawToken).digest('hex');
+    const expiresAt = new Date(Date.now() + 15 * 60 * 1000); // 15 minutes
+
+    await this.dataSource.query(
+      `INSERT INTO shared.password_reset_tokens (user_id, token_hash, expires_at)
+       VALUES ($1, $2, $3)`,
+      [user.id, tokenHash, expiresAt],
+    );
+
+    const resetUrl = `${this.appUrl}/reset-password?token=${rawToken}`;
+    await this.emailService.sendPasswordResetEmail(user.email, resetUrl);
+  }
+
+  /**
+   * Reset password using a valid reset token.
+   */
+  async resetPassword(rawToken: string, newPassword: string): Promise<void> {
+    const tokenHash = createHash('sha256').update(rawToken).digest('hex');
+
+    const rows = await this.dataSource.query(
+      `SELECT id, user_id, expires_at, used_at
+       FROM shared.password_reset_tokens
+       WHERE token_hash = $1`,
+      [tokenHash],
+    );
+
+    if (rows.length === 0) {
+      throw new BadRequestException('Invalid or expired reset token');
+    }
+
+    const record = rows[0];
+
+    if (record.used_at) {
+      throw new BadRequestException('This reset link has already been used');
+    }
+
+    if (new Date(record.expires_at) < new Date()) {
+      throw new BadRequestException('This reset link has expired');
+    }
+
+    // Update password
+    const passwordHash = await bcrypt.hash(newPassword, 12);
+    await this.dataSource.query(
+      `UPDATE shared.users SET password_hash = $1, updated_at = NOW() WHERE id = $2`,
+      [passwordHash, record.user_id],
+    );
+
+    // Mark token as used
+    await this.dataSource.query(
+      `UPDATE shared.password_reset_tokens SET used_at = NOW() WHERE id = $1`,
+      [record.id],
+    );
+  }
+
+  /**
+   * Change password for an authenticated user (requires current password).
+   */
+  async changePassword(userId: string, currentPassword: string, newPassword: string): Promise<void> {
+    const user = await this.usersService.findById(userId);
+    if (!user || !user.passwordHash) {
+      throw new UnauthorizedException('User not found');
+    }
+
+    const isValid = await bcrypt.compare(currentPassword, user.passwordHash);
+    if (!isValid) {
+      throw new UnauthorizedException('Current password is incorrect');
+    }
+
+    const passwordHash = await bcrypt.hash(newPassword, 12);
+    await this.dataSource.query(
+      `UPDATE shared.users SET password_hash = $1, updated_at = NOW() WHERE id = $2`,
+      [passwordHash, userId],
+    );
+  }
+
+  // ─── Private Helpers ──────────────────────────────────────────────
+
   private async recordLoginHistory(
     userId: string,
     organizationId: string | null,
@@ -157,7 +429,7 @@ export class AuthService {
     }
   }
 
-  private generateTokenResponse(user: User, impersonatedBy?: string) {
+  async generateTokenResponse(user: User, impersonatedBy?: string) {
     const allOrgs = user.userOrganizations || [];
     // Filter out suspended/archived organizations
     const orgs = allOrgs.filter(
@@ -177,12 +449,15 @@ export class AuthService {
 
     if (defaultOrg) {
       payload.orgId = defaultOrg.organizationId;
-      payload.orgSchema = defaultOrg.organization?.schemaName;
       payload.role = defaultOrg.role;
     }
 
+    // Create refresh token
+    const refreshToken = await this.refreshTokenService.createRefreshToken(user.id);
+
     return {
       accessToken: this.jwtService.sign(payload),
+      refreshToken,
       user: {
         id: user.id,
         email: user.email,
@@ -191,11 +466,11 @@ export class AuthService {
         isSuperadmin: user.isSuperadmin || false,
         isPlatformOwner: user.isPlatformOwner || false,
         hasSeenIntro: user.hasSeenIntro || false,
+        mfaEnabled: user.mfaEnabled || false,
       },
       organizations: orgs.map((uo) => ({
         id: uo.organizationId,
         name: uo.organization?.name,
-        schemaName: uo.organization?.schemaName,
         status: uo.organization?.status,
         role: uo.role,
       })),

backend/src/modules/auth/mfa.controller.ts

@@ -0,0 +1,121 @@
+import {
+  Controller,
+  Post,
+  Get,
+  Body,
+  UseGuards,
+  Request,
+  Res,
+  BadRequestException,
+  UnauthorizedException,
+} from '@nestjs/common';
+import { ApiTags, ApiOperation, ApiBearerAuth } from '@nestjs/swagger';
+import { Throttle } from '@nestjs/throttler';
+import { JwtService } from '@nestjs/jwt';
+import { Response } from 'express';
+import { MfaService } from './mfa.service';
+import { AuthService } from './auth.service';
+import { JwtAuthGuard } from './guards/jwt-auth.guard';
+import { AllowViewer } from '../../common/decorators/allow-viewer.decorator';
+
+const COOKIE_NAME = 'ledgeriq_rt';
+const isProduction = process.env.NODE_ENV === 'production';
+
+@ApiTags('auth')
+@Controller('auth/mfa')
+export class MfaController {
+  constructor(
+    private mfaService: MfaService,
+    private authService: AuthService,
+    private jwtService: JwtService,
+  ) {}
+
+  @Post('setup')
+  @ApiOperation({ summary: 'Generate MFA setup (QR code + secret)' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async setup(@Request() req: any) {
+    return this.mfaService.generateSetup(req.user.sub);
+  }
+
+  @Post('enable')
+  @ApiOperation({ summary: 'Enable MFA after verifying TOTP code' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async enable(@Request() req: any, @Body() body: { token: string }) {
+    if (!body.token) throw new BadRequestException('TOTP code required');
+    return this.mfaService.enableMfa(req.user.sub, body.token);
+  }
+
+  @Post('verify')
+  @ApiOperation({ summary: 'Verify MFA during login flow' })
+  @Throttle({ default: { limit: 5, ttl: 60000 } })
+  async verify(
+    @Body() body: { mfaToken: string; token: string; useRecovery?: boolean },
+    @Res({ passthrough: true }) res: Response,
+  ) {
+    if (!body.mfaToken || !body.token) {
+      throw new BadRequestException('mfaToken and verification code required');
+    }
+
+    // Decode the MFA challenge token
+    let payload: any;
+    try {
+      payload = this.jwtService.verify(body.mfaToken);
+      if (payload.type !== 'mfa_challenge') throw new Error('Wrong token type');
+    } catch {
+      throw new UnauthorizedException('Invalid or expired MFA challenge');
+    }
+
+    const userId = payload.sub;
+    let verified = false;
+
+    if (body.useRecovery) {
+      verified = await this.mfaService.verifyRecoveryCode(userId, body.token);
+    } else {
+      verified = await this.mfaService.verifyMfa(userId, body.token);
+    }
+
+    if (!verified) {
+      throw new UnauthorizedException('Invalid verification code');
+    }
+
+    // MFA passed — issue full session
+    const result = await this.authService.completeMfaLogin(userId);
+    if (result.refreshToken) {
+      res.cookie(COOKIE_NAME, result.refreshToken, {
+        httpOnly: true,
+        secure: isProduction,
+        sameSite: 'strict',
+        path: '/api/auth',
+        maxAge: 30 * 24 * 60 * 60 * 1000,
+      });
+    }
+    const { refreshToken: _rt, ...response } = result;
+    return response;
+  }
+
+  @Post('disable')
+  @ApiOperation({ summary: 'Disable MFA (requires password)' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async disable(@Request() req: any, @Body() body: { password: string }) {
+    if (!body.password) throw new BadRequestException('Password required to disable MFA');
+
+    // Verify password first
+    const user = await this.authService.validateUser(req.user.email, body.password);
+    if (!user) throw new UnauthorizedException('Invalid password');
+
+    await this.mfaService.disableMfa(req.user.sub);
+    return { success: true };
+  }
+
+  @Get('status')
+  @ApiOperation({ summary: 'Get MFA status' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  @AllowViewer()
+  async status(@Request() req: any) {
+    return this.mfaService.getStatus(req.user.sub);
+  }
+}

backend/src/modules/auth/mfa.service.ts

@@ -0,0 +1,154 @@
+import { Injectable, Logger, BadRequestException, UnauthorizedException } from '@nestjs/common';
+import { DataSource } from 'typeorm';
+import * as bcrypt from 'bcryptjs';
+import { generateSecret, generateURI, verifySync } from 'otplib';
+import * as QRCode from 'qrcode';
+import { randomBytes } from 'crypto';
+
+@Injectable()
+export class MfaService {
+  private readonly logger = new Logger(MfaService.name);
+
+  constructor(private dataSource: DataSource) {}
+
+  /**
+   * Generate MFA setup data (secret + QR code) for a user.
+   */
+  async generateSetup(userId: string): Promise<{ secret: string; qrDataUrl: string; otpauthUrl: string }> {
+    const userRows = await this.dataSource.query(
+      `SELECT email, mfa_enabled FROM shared.users WHERE id = $1`,
+      [userId],
+    );
+    if (userRows.length === 0) throw new BadRequestException('User not found');
+
+    const secret = generateSecret();
+    const otpauthUrl = generateURI({ secret, issuer: 'HOA LedgerIQ', label: userRows[0].email });
+    const qrDataUrl = await QRCode.toDataURL(otpauthUrl);
+
+    // Store the secret temporarily (not verified yet)
+    await this.dataSource.query(
+      `UPDATE shared.users SET mfa_secret = $1, updated_at = NOW() WHERE id = $2`,
+      [secret, userId],
+    );
+
+    return { secret, qrDataUrl, otpauthUrl };
+  }
+
+  /**
+   * Enable MFA after verifying the initial TOTP code.
+   * Returns recovery codes.
+   */
+  async enableMfa(userId: string, token: string): Promise<{ recoveryCodes: string[] }> {
+    const userRows = await this.dataSource.query(
+      `SELECT mfa_secret, mfa_enabled FROM shared.users WHERE id = $1`,
+      [userId],
+    );
+    if (userRows.length === 0) throw new BadRequestException('User not found');
+    if (!userRows[0].mfa_secret) throw new BadRequestException('MFA setup not initiated');
+    if (userRows[0].mfa_enabled) throw new BadRequestException('MFA is already enabled');
+
+    // Verify the token
+    const result = verifySync({ token, secret: userRows[0].mfa_secret });
+    if (!result.valid) throw new BadRequestException('Invalid verification code');
+
+    // Generate recovery codes
+    const recoveryCodes = Array.from({ length: 10 }, () =>
+      randomBytes(4).toString('hex').toUpperCase(),
+    );
+
+    // Hash recovery codes for storage
+    const hashedCodes = await Promise.all(
+      recoveryCodes.map((code) => bcrypt.hash(code, 10)),
+    );
+
+    // Enable MFA
+    await this.dataSource.query(
+      `UPDATE shared.users SET
+        mfa_enabled = true,
+        totp_verified_at = NOW(),
+        recovery_codes = $1,
+        updated_at = NOW()
+       WHERE id = $2`,
+      [JSON.stringify(hashedCodes), userId],
+    );
+
+    this.logger.log(`MFA enabled for user ${userId}`);
+    return { recoveryCodes };
+  }
+
+  /**
+   * Verify a TOTP code during login.
+   */
+  async verifyMfa(userId: string, token: string): Promise<boolean> {
+    const userRows = await this.dataSource.query(
+      `SELECT mfa_secret, mfa_enabled FROM shared.users WHERE id = $1`,
+      [userId],
+    );
+    if (userRows.length === 0 || !userRows[0].mfa_enabled) return false;
+
+    const result = verifySync({ token, secret: userRows[0].mfa_secret });
+    return result.valid;
+  }
+
+  /**
+   * Verify a recovery code (consumes it on success).
+   */
+  async verifyRecoveryCode(userId: string, code: string): Promise<boolean> {
+    const userRows = await this.dataSource.query(
+      `SELECT recovery_codes FROM shared.users WHERE id = $1`,
+      [userId],
+    );
+    if (userRows.length === 0 || !userRows[0].recovery_codes) return false;
+
+    const hashedCodes: string[] = JSON.parse(userRows[0].recovery_codes);
+
+    for (let i = 0; i < hashedCodes.length; i++) {
+      const match = await bcrypt.compare(code.toUpperCase(), hashedCodes[i]);
+      if (match) {
+        // Remove the used code
+        hashedCodes.splice(i, 1);
+        await this.dataSource.query(
+          `UPDATE shared.users SET recovery_codes = $1, updated_at = NOW() WHERE id = $2`,
+          [JSON.stringify(hashedCodes), userId],
+        );
+        this.logger.log(`Recovery code used for user ${userId}`);
+        return true;
+      }
+    }
+
+    return false;
+  }
+
+  /**
+   * Disable MFA (requires password verification done by caller).
+   */
+  async disableMfa(userId: string): Promise<void> {
+    await this.dataSource.query(
+      `UPDATE shared.users SET
+        mfa_enabled = false,
+        mfa_secret = NULL,
+        totp_verified_at = NULL,
+        recovery_codes = NULL,
+        updated_at = NOW()
+       WHERE id = $1`,
+      [userId],
+    );
+    this.logger.log(`MFA disabled for user ${userId}`);
+  }
+
+  /**
+   * Get MFA status for a user.
+   */
+  async getStatus(userId: string): Promise<{ enabled: boolean; hasRecoveryCodes: boolean }> {
+    const rows = await this.dataSource.query(
+      `SELECT mfa_enabled, recovery_codes FROM shared.users WHERE id = $1`,
+      [userId],
+    );
+    if (rows.length === 0) return { enabled: false, hasRecoveryCodes: false };
+
+    return {
+      enabled: rows[0].mfa_enabled || false,
+      hasRecoveryCodes: !!rows[0].recovery_codes && JSON.parse(rows[0].recovery_codes || '[]').length > 0,
+    };
+  }
+}

backend/src/modules/auth/passkey.controller.ts

@@ -0,0 +1,112 @@
+import {
+  Controller,
+  Post,
+  Get,
+  Delete,
+  Param,
+  Body,
+  UseGuards,
+  Request,
+  Res,
+  BadRequestException,
+} from '@nestjs/common';
+import { ApiTags, ApiOperation, ApiBearerAuth } from '@nestjs/swagger';
+import { Throttle } from '@nestjs/throttler';
+import { Response } from 'express';
+import { PasskeyService } from './passkey.service';
+import { AuthService } from './auth.service';
+import { UsersService } from '../users/users.service';
+import { JwtAuthGuard } from './guards/jwt-auth.guard';
+import { AllowViewer } from '../../common/decorators/allow-viewer.decorator';
+
+const COOKIE_NAME = 'ledgeriq_rt';
+const isProduction = process.env.NODE_ENV === 'production';
+
+@ApiTags('auth')
+@Controller('auth/passkeys')
+export class PasskeyController {
+  constructor(
+    private passkeyService: PasskeyService,
+    private authService: AuthService,
+    private usersService: UsersService,
+  ) {}
+
+  @Post('register-options')
+  @ApiOperation({ summary: 'Get passkey registration options' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async getRegistrationOptions(@Request() req: any) {
+    return this.passkeyService.generateRegistrationOptions(req.user.sub);
+  }
+
+  @Post('register')
+  @ApiOperation({ summary: 'Register a new passkey' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async register(
+    @Request() req: any,
+    @Body() body: { response: any; deviceName?: string },
+  ) {
+    if (!body.response) throw new BadRequestException('Attestation response required');
+    return this.passkeyService.verifyRegistration(req.user.sub, body.response, body.deviceName);
+  }
+
+  @Post('login-options')
+  @ApiOperation({ summary: 'Get passkey login options' })
+  @Throttle({ default: { limit: 10, ttl: 60000 } })
+  async getLoginOptions(@Body() body: { email?: string }) {
+    return this.passkeyService.generateAuthenticationOptions(body.email);
+  }
+
+  @Post('login')
+  @ApiOperation({ summary: 'Authenticate with passkey' })
+  @Throttle({ default: { limit: 5, ttl: 60000 } })
+  async login(
+    @Body() body: { response: any; challenge: string },
+    @Res({ passthrough: true }) res: Response,
+  ) {
+    if (!body.response || !body.challenge) {
+      throw new BadRequestException('Assertion response and challenge required');
+    }
+
+    const { userId } = await this.passkeyService.verifyAuthentication(body.response, body.challenge);
+
+    // Get user with orgs and generate session
+    const user = await this.usersService.findByIdWithOrgs(userId);
+    if (!user) throw new BadRequestException('User not found');
+
+    await this.usersService.updateLastLogin(userId);
+    const result = await this.authService.generateTokenResponse(user);
+
+    if (result.refreshToken) {
+      res.cookie(COOKIE_NAME, result.refreshToken, {
+        httpOnly: true,
+        secure: isProduction,
+        sameSite: 'strict',
+        path: '/api/auth',
+        maxAge: 30 * 24 * 60 * 60 * 1000,
+      });
+    }
+
+    const { refreshToken: _rt, ...response } = result;
+    return response;
+  }
+
+  @Get()
+  @ApiOperation({ summary: 'List registered passkeys' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  @AllowViewer()
+  async list(@Request() req: any) {
+    return this.passkeyService.listPasskeys(req.user.sub);
+  }
+
+  @Delete(':id')
+  @ApiOperation({ summary: 'Remove a passkey' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async remove(@Request() req: any, @Param('id') passkeyId: string) {
+    await this.passkeyService.removePasskey(req.user.sub, passkeyId);
+    return { success: true };
+  }
+}

backend/src/modules/auth/passkey.service.ts

@@ -0,0 +1,246 @@
+import { Injectable, Logger, BadRequestException, UnauthorizedException } from '@nestjs/common';
+import { ConfigService } from '@nestjs/config';
+import { DataSource } from 'typeorm';
+import {
+  generateRegistrationOptions,
+  verifyRegistrationResponse,
+  generateAuthenticationOptions,
+  verifyAuthenticationResponse,
+} from '@simplewebauthn/server';
+
+// Use inline type aliases to avoid ESM-only @simplewebauthn/types import issue
+type RegistrationResponseJSON = any;
+type AuthenticationResponseJSON = any;
+type AuthenticatorTransportFuture = any;
+
+@Injectable()
+export class PasskeyService {
+  private readonly logger = new Logger(PasskeyService.name);
+  private rpID: string;
+  private rpName: string;
+  private origin: string;
+
+  constructor(
+    private configService: ConfigService,
+    private dataSource: DataSource,
+  ) {
+    this.rpID = this.configService.get<string>('WEBAUTHN_RP_ID') || 'localhost';
+    this.rpName = 'HOA LedgerIQ';
+    this.origin = this.configService.get<string>('WEBAUTHN_RP_ORIGIN') || 'http://localhost';
+  }
+
+  /**
+   * Generate registration options for navigator.credentials.create().
+   */
+  async generateRegistrationOptions(userId: string) {
+    const userRows = await this.dataSource.query(
+      `SELECT id, email, first_name, last_name FROM shared.users WHERE id = $1`,
+      [userId],
+    );
+    if (userRows.length === 0) throw new BadRequestException('User not found');
+    const user = userRows[0];
+
+    // Get existing passkeys for exclusion
+    const existingKeys = await this.dataSource.query(
+      `SELECT credential_id, transports FROM shared.user_passkeys WHERE user_id = $1`,
+      [userId],
+    );
+
+    const options = await generateRegistrationOptions({
+      rpName: this.rpName,
+      rpID: this.rpID,
+      userID: new TextEncoder().encode(userId),
+      userName: user.email,
+      userDisplayName: `${user.first_name || ''} ${user.last_name || ''}`.trim() || user.email,
+      attestationType: 'none',
+      excludeCredentials: existingKeys.map((k: any) => ({
+        id: k.credential_id,
+        type: 'public-key' as const,
+        transports: k.transports || [],
+      })),
+      authenticatorSelection: {
+        residentKey: 'preferred',
+        userVerification: 'preferred',
+      },
+    });
+
+    // Store challenge temporarily
+    await this.dataSource.query(
+      `UPDATE shared.users SET webauthn_challenge = $1, updated_at = NOW() WHERE id = $2`,
+      [options.challenge, userId],
+    );
+
+    return options;
+  }
+
+  /**
+   * Verify and store a passkey registration.
+   */
+  async verifyRegistration(userId: string, response: RegistrationResponseJSON, deviceName?: string) {
+    const userRows = await this.dataSource.query(
+      `SELECT webauthn_challenge FROM shared.users WHERE id = $1`,
+      [userId],
+    );
+    if (userRows.length === 0) throw new BadRequestException('User not found');
+    const expectedChallenge = userRows[0].webauthn_challenge;
+    if (!expectedChallenge) throw new BadRequestException('No registration challenge found');
+
+    const verification = await verifyRegistrationResponse({
+      response,
+      expectedChallenge,
+      expectedOrigin: this.origin,
+      expectedRPID: this.rpID,
+    });
+
+    if (!verification.verified || !verification.registrationInfo) {
+      throw new BadRequestException('Passkey registration verification failed');
+    }
+
+    const { credential } = verification.registrationInfo;
+
+    // Store the passkey
+    await this.dataSource.query(
+      `INSERT INTO shared.user_passkeys (user_id, credential_id, public_key, counter, device_name, transports)
+       VALUES ($1, $2, $3, $4, $5, $6)`,
+      [
+        userId,
+        Buffer.from(credential.id).toString('base64url'),
+        Buffer.from(credential.publicKey).toString('base64url'),
+        credential.counter,
+        deviceName || 'Passkey',
+        credential.transports || [],
+      ],
+    );
+
+    // Clear challenge
+    await this.dataSource.query(
+      `UPDATE shared.users SET webauthn_challenge = NULL WHERE id = $1`,
+      [userId],
+    );
+
+    this.logger.log(`Passkey registered for user ${userId}`);
+    return { verified: true };
+  }
+
+  /**
+   * Generate authentication options for navigator.credentials.get().
+   */
+  async generateAuthenticationOptions(email?: string) {
+    let allowCredentials: any[] | undefined;
+
+    if (email) {
+      const userRows = await this.dataSource.query(
+        `SELECT u.id FROM shared.users u WHERE u.email = $1`,
+        [email],
+      );
+      if (userRows.length > 0) {
+        const passkeys = await this.dataSource.query(
+          `SELECT credential_id, transports FROM shared.user_passkeys WHERE user_id = $1`,
+          [userRows[0].id],
+        );
+        allowCredentials = passkeys.map((k: any) => ({
+          id: k.credential_id,
+          type: 'public-key' as const,
+          transports: k.transports || [],
+        }));
+      }
+    }
+
+    const options = await generateAuthenticationOptions({
+      rpID: this.rpID,
+      allowCredentials,
+      userVerification: 'preferred',
+    });
+
+    // Store challenge — for passkey login we need a temporary storage
+    // Since we don't know the user yet, store in a shared way
+    // In production, use Redis/session. For now, we'll pass it back and verify client-side.
+    return { ...options, challenge: options.challenge };
+  }
+
+  /**
+   * Verify authentication and return the user.
+   */
+  async verifyAuthentication(response: AuthenticationResponseJSON, expectedChallenge: string) {
+    // Find the credential
+    const credId = response.id;
+    const passkeys = await this.dataSource.query(
+      `SELECT p.*, u.id as user_id, u.email
+       FROM shared.user_passkeys p
+       JOIN shared.users u ON u.id = p.user_id
+       WHERE p.credential_id = $1`,
+      [credId],
+    );
+
+    if (passkeys.length === 0) {
+      throw new UnauthorizedException('Passkey not recognized');
+    }
+
+    const passkey = passkeys[0];
+
+    const verification = await verifyAuthenticationResponse({
+      response,
+      expectedChallenge,
+      expectedOrigin: this.origin,
+      expectedRPID: this.rpID,
+      credential: {
+        id: passkey.credential_id,
+        publicKey: Buffer.from(passkey.public_key, 'base64url'),
+        counter: Number(passkey.counter),
+        transports: (passkey.transports || []) as AuthenticatorTransportFuture[],
+      },
+    });
+
+    if (!verification.verified) {
+      throw new UnauthorizedException('Passkey authentication failed');
+    }
+
+    // Update counter and last_used_at
+    await this.dataSource.query(
+      `UPDATE shared.user_passkeys SET counter = $1, last_used_at = NOW() WHERE id = $2`,
+      [verification.authenticationInfo.newCounter, passkey.id],
+    );
+
+    return { userId: passkey.user_id };
+  }
+
+  /**
+   * List user's registered passkeys.
+   */
+  async listPasskeys(userId: string) {
+    const rows = await this.dataSource.query(
+      `SELECT id, device_name, created_at, last_used_at
+       FROM shared.user_passkeys
+       WHERE user_id = $1
+       ORDER BY created_at DESC`,
+      [userId],
+    );
+    return rows;
+  }
+
+  /**
+   * Remove a passkey.
+   */
+  async removePasskey(userId: string, passkeyId: string): Promise<void> {
+    // Check that user has password or other passkeys
+    const [userRows, passkeyCount] = await Promise.all([
+      this.dataSource.query(`SELECT password_hash FROM shared.users WHERE id = $1`, [userId]),
+      this.dataSource.query(
+        `SELECT COUNT(*) as cnt FROM shared.user_passkeys WHERE user_id = $1`,
+        [userId],
+      ),
+    ]);
+
+    const hasPassword = !!userRows[0]?.password_hash;
+    const count = parseInt(passkeyCount[0]?.cnt || '0', 10);
+
+    if (!hasPassword && count <= 1) {
+      throw new BadRequestException('Cannot remove your only passkey without a password set');
+    }
+
+    await this.dataSource.query(
+      `DELETE FROM shared.user_passkeys WHERE id = $1 AND user_id = $2`,
+      [passkeyId, userId],
+    );
+  }
+}

backend/src/modules/auth/refresh-token.service.ts

@@ -0,0 +1,98 @@
+import { Injectable, Logger } from '@nestjs/common';
+import { DataSource } from 'typeorm';
+import { randomBytes, createHash } from 'crypto';
+
+@Injectable()
+export class RefreshTokenService {
+  private readonly logger = new Logger(RefreshTokenService.name);
+
+  constructor(private dataSource: DataSource) {}
+
+  /**
+   * Create a new refresh token for a user.
+   * Returns the raw (unhashed) token to be sent as an httpOnly cookie.
+   */
+  async createRefreshToken(userId: string): Promise<string> {
+    const rawToken = randomBytes(64).toString('base64url');
+    const tokenHash = this.hashToken(rawToken);
+    const expiresAt = new Date(Date.now() + 30 * 24 * 60 * 60 * 1000); // 30 days
+
+    await this.dataSource.query(
+      `INSERT INTO shared.refresh_tokens (user_id, token_hash, expires_at)
+       VALUES ($1, $2, $3)`,
+      [userId, tokenHash, expiresAt],
+    );
+
+    return rawToken;
+  }
+
+  /**
+   * Validate a refresh token. Returns the user_id if valid, null otherwise.
+   */
+  async validateRefreshToken(rawToken: string): Promise<string | null> {
+    const tokenHash = this.hashToken(rawToken);
+
+    const rows = await this.dataSource.query(
+      `SELECT user_id, expires_at, revoked_at
+       FROM shared.refresh_tokens
+       WHERE token_hash = $1`,
+      [tokenHash],
+    );
+
+    if (rows.length === 0) return null;
+
+    const { user_id, expires_at, revoked_at } = rows[0];
+
+    // Check if revoked
+    if (revoked_at) return null;
+
+    // Check if expired
+    if (new Date(expires_at) < new Date()) return null;
+
+    return user_id;
+  }
+
+  /**
+   * Revoke a single refresh token.
+   */
+  async revokeToken(rawToken: string): Promise<void> {
+    const tokenHash = this.hashToken(rawToken);
+
+    await this.dataSource.query(
+      `UPDATE shared.refresh_tokens SET revoked_at = NOW() WHERE token_hash = $1`,
+      [tokenHash],
+    );
+  }
+
+  /**
+   * Revoke all refresh tokens for a user ("log out everywhere").
+   */
+  async revokeAllUserTokens(userId: string): Promise<void> {
+    await this.dataSource.query(
+      `UPDATE shared.refresh_tokens SET revoked_at = NOW()
+       WHERE user_id = $1 AND revoked_at IS NULL`,
+      [userId],
+    );
+  }
+
+  /**
+   * Remove expired / revoked tokens older than 7 days.
+   * Called periodically to keep the table clean.
+   */
+  async cleanupExpired(): Promise<number> {
+    const result = await this.dataSource.query(
+      `DELETE FROM shared.refresh_tokens
+       WHERE (expires_at < NOW() - INTERVAL '7 days')
+          OR (revoked_at IS NOT NULL AND revoked_at < NOW() - INTERVAL '7 days')`,
+    );
+    const deleted = result?.[1] ?? 0;
+    if (deleted > 0) {
+      this.logger.log(`Cleaned up ${deleted} expired/revoked refresh tokens`);
+    }
+    return deleted;
+  }
+
+  private hashToken(rawToken: string): string {
+    return createHash('sha256').update(rawToken).digest('hex');
+  }
+}

backend/src/modules/auth/sso.controller.ts

@@ -0,0 +1,105 @@
+import {
+  Controller,
+  Get,
+  Post,
+  Delete,
+  Param,
+  UseGuards,
+  Request,
+  Res,
+  BadRequestException,
+} from '@nestjs/common';
+import { ApiTags, ApiOperation, ApiBearerAuth } from '@nestjs/swagger';
+import { Response } from 'express';
+import { SsoService } from './sso.service';
+import { AuthService } from './auth.service';
+import { JwtAuthGuard } from './guards/jwt-auth.guard';
+
+const COOKIE_NAME = 'ledgeriq_rt';
+const isProduction = process.env.NODE_ENV === 'production';
+
+@ApiTags('auth')
+@Controller('auth')
+export class SsoController {
+  constructor(
+    private ssoService: SsoService,
+    private authService: AuthService,
+  ) {}
+
+  @Get('sso/providers')
+  @ApiOperation({ summary: 'Get available SSO providers' })
+  getProviders() {
+    return this.ssoService.getAvailableProviders();
+  }
+
+  // Google OAuth routes would be:
+  // GET /auth/google → passport.authenticate('google')
+  // GET /auth/google/callback → passport callback
+  // These are registered conditionally in auth.module.ts if env vars are set.
+  // For now, we'll add the callback handler:
+
+  @Get('google/callback')
+  @ApiOperation({ summary: 'Google OAuth callback' })
+  async googleCallback(@Request() req: any, @Res() res: Response) {
+    if (!req.user) {
+      return res.redirect('/login?error=sso_failed');
+    }
+
+    const result = await this.authService.generateTokenResponse(req.user);
+
+    // Set refresh token cookie
+    if (result.refreshToken) {
+      res.cookie(COOKIE_NAME, result.refreshToken, {
+        httpOnly: true,
+        secure: isProduction,
+        sameSite: 'strict',
+        path: '/api/auth',
+        maxAge: 30 * 24 * 60 * 60 * 1000,
+      });
+    }
+
+    // Redirect to app with access token in URL fragment (for SPA to pick up)
+    return res.redirect(`/sso-callback?token=${result.accessToken}`);
+  }
+
+  @Get('azure/callback')
+  @ApiOperation({ summary: 'Azure AD OAuth callback' })
+  async azureCallback(@Request() req: any, @Res() res: Response) {
+    if (!req.user) {
+      return res.redirect('/login?error=sso_failed');
+    }
+
+    const result = await this.authService.generateTokenResponse(req.user);
+
+    if (result.refreshToken) {
+      res.cookie(COOKIE_NAME, result.refreshToken, {
+        httpOnly: true,
+        secure: isProduction,
+        sameSite: 'strict',
+        path: '/api/auth',
+        maxAge: 30 * 24 * 60 * 60 * 1000,
+      });
+    }
+
+    return res.redirect(`/sso-callback?token=${result.accessToken}`);
+  }
+
+  @Post('sso/link')
+  @ApiOperation({ summary: 'Link SSO provider to current user' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async linkAccount(@Request() req: any) {
+    // This would typically be done via the OAuth redirect flow
+    // For now, it's a placeholder
+    throw new BadRequestException('Use the OAuth redirect flow to link accounts');
+  }
+
+  @Delete('sso/unlink/:provider')
+  @ApiOperation({ summary: 'Unlink SSO provider from current user' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async unlinkAccount(@Request() req: any, @Param('provider') provider: string) {
+    await this.ssoService.unlinkSsoAccount(req.user.sub, provider);
+    return { success: true };
+  }
+}

backend/src/modules/auth/sso.service.ts

@@ -0,0 +1,97 @@
+import { Injectable, Logger, BadRequestException } from '@nestjs/common';
+import { DataSource } from 'typeorm';
+import { UsersService } from '../users/users.service';
+
+interface SsoProfile {
+  provider: string;
+  providerId: string;
+  email: string;
+  firstName?: string;
+  lastName?: string;
+}
+
+@Injectable()
+export class SsoService {
+  private readonly logger = new Logger(SsoService.name);
+
+  constructor(
+    private dataSource: DataSource,
+    private usersService: UsersService,
+  ) {}
+
+  /**
+   * Find existing user by SSO provider+id, or by email match, or create new.
+   */
+  async findOrCreateSsoUser(profile: SsoProfile) {
+    // 1. Try to find by provider + provider ID
+    const byProvider = await this.dataSource.query(
+      `SELECT * FROM shared.users WHERE oauth_provider = $1 AND oauth_provider_id = $2`,
+      [profile.provider, profile.providerId],
+    );
+    if (byProvider.length > 0) {
+      return this.usersService.findByIdWithOrgs(byProvider[0].id);
+    }
+
+    // 2. Try to find by email match (link accounts)
+    const byEmail = await this.usersService.findByEmail(profile.email);
+    if (byEmail) {
+      // Link the SSO provider to existing account
+      await this.linkSsoAccount(byEmail.id, profile.provider, profile.providerId);
+      return this.usersService.findByIdWithOrgs(byEmail.id);
+    }
+
+    // 3. Create new user
+    const newUser = await this.dataSource.query(
+      `INSERT INTO shared.users (email, first_name, last_name, oauth_provider, oauth_provider_id, is_email_verified)
+       VALUES ($1, $2, $3, $4, $5, true)
+       RETURNING id`,
+      [profile.email, profile.firstName || '', profile.lastName || '', profile.provider, profile.providerId],
+    );
+
+    return this.usersService.findByIdWithOrgs(newUser[0].id);
+  }
+
+  /**
+   * Link an SSO provider to an existing user.
+   */
+  async linkSsoAccount(userId: string, provider: string, providerId: string): Promise<void> {
+    await this.dataSource.query(
+      `UPDATE shared.users SET oauth_provider = $1, oauth_provider_id = $2, updated_at = NOW() WHERE id = $3`,
+      [provider, providerId, userId],
+    );
+    this.logger.log(`Linked ${provider} SSO to user ${userId}`);
+  }
+
+  /**
+   * Unlink SSO from a user (only if they have a password set).
+   */
+  async unlinkSsoAccount(userId: string, provider: string): Promise<void> {
+    const rows = await this.dataSource.query(
+      `SELECT password_hash, oauth_provider FROM shared.users WHERE id = $1`,
+      [userId],
+    );
+    if (rows.length === 0) throw new BadRequestException('User not found');
+    if (!rows[0].password_hash) {
+      throw new BadRequestException('Cannot unlink SSO — you must set a password first');
+    }
+    if (rows[0].oauth_provider !== provider) {
+      throw new BadRequestException('SSO provider mismatch');
+    }
+
+    await this.dataSource.query(
+      `UPDATE shared.users SET oauth_provider = NULL, oauth_provider_id = NULL, updated_at = NOW() WHERE id = $1`,
+      [userId],
+    );
+    this.logger.log(`Unlinked ${provider} SSO from user ${userId}`);
+  }
+
+  /**
+   * Get which SSO providers are configured.
+   */
+  getAvailableProviders(): { google: boolean; azure: boolean } {
+    return {
+      google: !!(process.env.GOOGLE_CLIENT_ID && process.env.GOOGLE_CLIENT_SECRET),
+      azure: !!(process.env.AZURE_CLIENT_ID && process.env.AZURE_CLIENT_SECRET),
+    };
+  }
+}

backend/src/modules/auth/strategies/jwt.strategy.ts

@@ -18,7 +18,6 @@ export class JwtStrategy extends PassportStrategy(Strategy) {
       sub: payload.sub,
       email: payload.email,
       orgId: payload.orgId,
-      orgSchema: payload.orgSchema,
       role: payload.role,
       isSuperadmin: payload.isSuperadmin || false,
       impersonatedBy: payload.impersonatedBy || null,

backend/src/modules/billing/billing.controller.ts

@@ -0,0 +1,63 @@
+import {
+  Controller,
+  Post,
+  Get,
+  Body,
+  Query,
+  Req,
+  UseGuards,
+  RawBodyRequest,
+  BadRequestException,
+  Request,
+} from '@nestjs/common';
+import { ApiTags, ApiOperation, ApiBearerAuth } from '@nestjs/swagger';
+import { Throttle } from '@nestjs/throttler';
+import { Request as ExpressRequest } from 'express';
+import { BillingService } from './billing.service';
+import { JwtAuthGuard } from '../auth/guards/jwt-auth.guard';
+
+@ApiTags('billing')
+@Controller()
+export class BillingController {
+  constructor(private billingService: BillingService) {}
+
+  @Post('billing/create-checkout-session')
+  @ApiOperation({ summary: 'Create a Stripe Checkout Session' })
+  @Throttle({ default: { limit: 10, ttl: 60000 } })
+  async createCheckout(
+    @Body() body: { planId: string; email?: string; businessName?: string },
+  ) {
+    if (!body.planId) throw new BadRequestException('planId is required');
+    return this.billingService.createCheckoutSession(body.planId, body.email, body.businessName);
+  }
+
+  @Post('webhooks/stripe')
+  @ApiOperation({ summary: 'Stripe webhook endpoint' })
+  async handleWebhook(@Req() req: RawBodyRequest<ExpressRequest>) {
+    const signature = req.headers['stripe-signature'] as string;
+    if (!signature) throw new BadRequestException('Missing Stripe signature');
+    if (!req.rawBody) throw new BadRequestException('Missing raw body');
+    await this.billingService.handleWebhook(req.rawBody, signature);
+    return { received: true };
+  }
+
+  @Get('billing/status')
+  @ApiOperation({ summary: 'Check provisioning status for a checkout session' })
+  async getStatus(@Query('session_id') sessionId: string) {
+    if (!sessionId) throw new BadRequestException('session_id required');
+    return this.billingService.getProvisioningStatus(sessionId);
+  }
+
+  @Post('billing/portal')
+  @ApiOperation({ summary: 'Create Stripe Customer Portal session' })
+  @ApiBearerAuth()
+  @UseGuards(JwtAuthGuard)
+  async createPortal(@Request() req: any) {
+    // Lookup the org's stripe_customer_id
+    // Only allow president or superadmin
+    const orgId = req.user.orgId;
+    if (!orgId) throw new BadRequestException('No organization context');
+    // For now, we'd look this up from the org
+    throw new BadRequestException('Portal session requires stripe_customer_id lookup — implement per org context');
+  }
+}

backend/src/modules/billing/billing.module.ts

@@ -0,0 +1,13 @@
+import { Module } from '@nestjs/common';
+import { BillingService } from './billing.service';
+import { BillingController } from './billing.controller';
+import { AuthModule } from '../auth/auth.module';
+import { DatabaseModule } from '../../database/database.module';
+
+@Module({
+  imports: [AuthModule, DatabaseModule],
+  controllers: [BillingController],
+  providers: [BillingService],
+  exports: [BillingService],
+})
+export class BillingModule {}

backend/src/modules/billing/billing.service.ts

@@ -0,0 +1,294 @@
+import { Injectable, Logger, BadRequestException, RawBodyRequest } from '@nestjs/common';
+import { ConfigService } from '@nestjs/config';
+import { DataSource } from 'typeorm';
+import Stripe from 'stripe';
+import { v4 as uuid } from 'uuid';
+import * as bcrypt from 'bcryptjs';
+import { TenantSchemaService } from '../../database/tenant-schema.service';
+import { AuthService } from '../auth/auth.service';
+import { EmailService } from '../email/email.service';
+
+const PLAN_FEATURES: Record<string, { name: string; unitLimit: number }> = {
+  starter: { name: 'Starter', unitLimit: 50 },
+  professional: { name: 'Professional', unitLimit: 200 },
+  enterprise: { name: 'Enterprise', unitLimit: 999999 },
+};
+
+@Injectable()
+export class BillingService {
+  private readonly logger = new Logger(BillingService.name);
+  private stripe: Stripe | null = null;
+  private webhookSecret: string;
+  private priceMap: Record<string, string>;
+
+  constructor(
+    private configService: ConfigService,
+    private dataSource: DataSource,
+    private tenantSchemaService: TenantSchemaService,
+    private authService: AuthService,
+    private emailService: EmailService,
+  ) {
+    const secretKey = this.configService.get<string>('STRIPE_SECRET_KEY');
+    if (secretKey && !secretKey.includes('placeholder')) {
+      this.stripe = new Stripe(secretKey, { apiVersion: '2025-02-24.acacia' as any });
+      this.logger.log('Stripe initialized');
+    } else {
+      this.logger.warn('Stripe not configured — billing endpoints will return stubs');
+    }
+
+    this.webhookSecret = this.configService.get<string>('STRIPE_WEBHOOK_SECRET') || '';
+    this.priceMap = {
+      starter: this.configService.get<string>('STRIPE_STARTER_PRICE_ID') || '',
+      professional: this.configService.get<string>('STRIPE_PROFESSIONAL_PRICE_ID') || '',
+      enterprise: this.configService.get<string>('STRIPE_ENTERPRISE_PRICE_ID') || '',
+    };
+  }
+
+  /**
+   * Create a Stripe Checkout Session for a new subscription.
+   */
+  async createCheckoutSession(planId: string, email?: string, businessName?: string): Promise<{ url: string }> {
+    if (!this.stripe) {
+      throw new BadRequestException('Stripe not configured');
+    }
+
+    const priceId = this.priceMap[planId];
+    if (!priceId || priceId.includes('placeholder')) {
+      throw new BadRequestException(`Invalid plan: ${planId}`);
+    }
+
+    const session = await this.stripe.checkout.sessions.create({
+      mode: 'subscription',
+      payment_method_types: ['card'],
+      line_items: [{ price: priceId, quantity: 1 }],
+      success_url: `${this.getAppUrl()}/onboarding/pending?session_id={CHECKOUT_SESSION_ID}`,
+      cancel_url: `${this.getAppUrl()}/pricing`,
+      customer_email: email || undefined,
+      metadata: {
+        plan_id: planId,
+        business_name: businessName || '',
+      },
+    });
+
+    return { url: session.url! };
+  }
+
+  /**
+   * Handle a Stripe webhook event.
+   */
+  async handleWebhook(rawBody: Buffer, signature: string): Promise<void> {
+    if (!this.stripe) throw new BadRequestException('Stripe not configured');
+
+    let event: Stripe.Event;
+    try {
+      event = this.stripe.webhooks.constructEvent(rawBody, signature, this.webhookSecret);
+    } catch (err: any) {
+      this.logger.error(`Webhook signature verification failed: ${err.message}`);
+      throw new BadRequestException('Invalid webhook signature');
+    }
+
+    // Idempotency check
+    const existing = await this.dataSource.query(
+      `SELECT id FROM shared.stripe_events WHERE id = $1`,
+      [event.id],
+    );
+    if (existing.length > 0) {
+      this.logger.log(`Duplicate Stripe event ${event.id}, skipping`);
+      return;
+    }
+
+    // Record event
+    await this.dataSource.query(
+      `INSERT INTO shared.stripe_events (id, type, payload) VALUES ($1, $2, $3)`,
+      [event.id, event.type, JSON.stringify(event.data)],
+    );
+
+    // Dispatch
+    switch (event.type) {
+      case 'checkout.session.completed':
+        await this.handleCheckoutCompleted(event.data.object as Stripe.Checkout.Session);
+        break;
+      case 'invoice.payment_succeeded':
+        await this.handlePaymentSucceeded(event.data.object as Stripe.Invoice);
+        break;
+      case 'invoice.payment_failed':
+        await this.handlePaymentFailed(event.data.object as Stripe.Invoice);
+        break;
+      case 'customer.subscription.deleted':
+        await this.handleSubscriptionDeleted(event.data.object as Stripe.Subscription);
+        break;
+      default:
+        this.logger.log(`Unhandled Stripe event: ${event.type}`);
+    }
+  }
+
+  /**
+   * Get provisioning status for a checkout session.
+   */
+  async getProvisioningStatus(sessionId: string): Promise<{ status: string; activationUrl?: string }> {
+    if (!this.stripe) return { status: 'not_configured' };
+
+    const session = await this.stripe.checkout.sessions.retrieve(sessionId);
+    const customerId = session.customer as string;
+
+    if (!customerId) return { status: 'pending' };
+
+    const rows = await this.dataSource.query(
+      `SELECT id, status FROM shared.organizations WHERE stripe_customer_id = $1`,
+      [customerId],
+    );
+
+    if (rows.length === 0) return { status: 'provisioning' };
+    if (rows[0].status === 'active') return { status: 'active' };
+    return { status: 'provisioning' };
+  }
+
+  /**
+   * Create a Stripe Customer Portal session.
+   */
+  async createPortalSession(customerId: string): Promise<{ url: string }> {
+    if (!this.stripe) throw new BadRequestException('Stripe not configured');
+
+    const session = await this.stripe.billingPortal.sessions.create({
+      customer: customerId,
+      return_url: `${this.getAppUrl()}/settings`,
+    });
+
+    return { url: session.url };
+  }
+
+  // ─── Provisioning (inline, no BullMQ for now — add queue later) ─────
+
+  private async handleCheckoutCompleted(session: Stripe.Checkout.Session): Promise<void> {
+    const customerId = session.customer as string;
+    const subscriptionId = session.subscription as string;
+    const email = session.customer_email || session.customer_details?.email || '';
+    const planId = session.metadata?.plan_id || 'starter';
+    const businessName = session.metadata?.business_name || 'My HOA';
+
+    this.logger.log(`Provisioning org for ${email}, plan=${planId}, customer=${customerId}`);
+
+    try {
+      await this.provisionOrganization(customerId, subscriptionId, email, planId, businessName);
+    } catch (err: any) {
+      this.logger.error(`Provisioning failed: ${err.message}`, err.stack);
+    }
+  }
+
+  private async handlePaymentSucceeded(invoice: Stripe.Invoice): Promise<void> {
+    const customerId = invoice.customer as string;
+    // Activate tenant if it was pending
+    await this.dataSource.query(
+      `UPDATE shared.organizations SET status = 'active', updated_at = NOW()
+       WHERE stripe_customer_id = $1 AND status != 'active'`,
+      [customerId],
+    );
+  }
+
+  private async handlePaymentFailed(invoice: Stripe.Invoice): Promise<void> {
+    const customerId = invoice.customer as string;
+    const rows = await this.dataSource.query(
+      `SELECT email FROM shared.organizations WHERE stripe_customer_id = $1`,
+      [customerId],
+    );
+    if (rows.length > 0 && rows[0].email) {
+      await this.emailService.sendPaymentFailedEmail(rows[0].email, rows[0].name || 'Your organization');
+    }
+    this.logger.warn(`Payment failed for customer ${customerId}`);
+  }
+
+  private async handleSubscriptionDeleted(subscription: Stripe.Subscription): Promise<void> {
+    const customerId = subscription.customer as string;
+    await this.dataSource.query(
+      `UPDATE shared.organizations SET status = 'archived', updated_at = NOW()
+       WHERE stripe_customer_id = $1`,
+      [customerId],
+    );
+    this.logger.log(`Subscription cancelled for customer ${customerId}`);
+  }
+
+  /**
+   * Full provisioning flow: create org, schema, user, invite token, email.
+   */
+  async provisionOrganization(
+    customerId: string,
+    subscriptionId: string,
+    email: string,
+    planId: string,
+    businessName: string,
+  ): Promise<void> {
+    // 1. Create or upsert organization
+    const schemaName = `tenant_${uuid().replace(/-/g, '').substring(0, 12)}`;
+
+    const orgRows = await this.dataSource.query(
+      `INSERT INTO shared.organizations (name, schema_name, status, plan_level, stripe_customer_id, stripe_subscription_id, email)
+       VALUES ($1, $2, 'active', $3, $4, $5, $6)
+       ON CONFLICT (stripe_customer_id) DO UPDATE SET
+         stripe_subscription_id = EXCLUDED.stripe_subscription_id,
+         plan_level = EXCLUDED.plan_level,
+         status = 'active',
+         updated_at = NOW()
+       RETURNING id, schema_name`,
+      [businessName, schemaName, planId, customerId, subscriptionId, email],
+    );
+
+    const orgId = orgRows[0].id;
+    const actualSchema = orgRows[0].schema_name;
+
+    // 2. Create tenant schema
+    try {
+      await this.tenantSchemaService.createTenantSchema(actualSchema);
+      this.logger.log(`Created tenant schema: ${actualSchema}`);
+    } catch (err: any) {
+      if (err.message?.includes('already exists')) {
+        this.logger.log(`Schema ${actualSchema} already exists, skipping creation`);
+      } else {
+        throw err;
+      }
+    }
+
+    // 3. Create or find user
+    let userRows = await this.dataSource.query(
+      `SELECT id FROM shared.users WHERE email = $1`,
+      [email],
+    );
+
+    let userId: string;
+    if (userRows.length === 0) {
+      const newUser = await this.dataSource.query(
+        `INSERT INTO shared.users (email, is_email_verified)
+         VALUES ($1, false)
+         RETURNING id`,
+        [email],
+      );
+      userId = newUser[0].id;
+    } else {
+      userId = userRows[0].id;
+    }
+
+    // 4. Create membership (president role)
+    await this.dataSource.query(
+      `INSERT INTO shared.user_organizations (user_id, organization_id, role)
+       VALUES ($1, $2, 'president')
+       ON CONFLICT (user_id, organization_id) DO NOTHING`,
+      [userId, orgId],
+    );
+
+    // 5. Generate invite token and "send" activation email
+    const inviteToken = await this.authService.generateInviteToken(userId, orgId, email);
+    const activationUrl = `${this.getAppUrl()}/activate?token=${inviteToken}`;
+    await this.emailService.sendActivationEmail(email, businessName, activationUrl);
+
+    // 6. Initialize onboarding progress
+    await this.dataSource.query(
+      `INSERT INTO shared.onboarding_progress (organization_id) VALUES ($1) ON CONFLICT DO NOTHING`,
+      [orgId],
+    );
+
+    this.logger.log(`✅ Provisioning complete for org=${orgId}, user=${userId}`);
+  }
+
+  private getAppUrl(): string {
+    return this.configService.get<string>('APP_URL') || 'http://localhost';
+  }
+}

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

@@ -0,0 +1,546 @@
+import { Injectable, NotFoundException } from '@nestjs/common';
+import { TenantService } from '../../database/tenant.service';
+
+const monthLabels = ['Jan','Feb','Mar','Apr','May','Jun','Jul','Aug','Sep','Oct','Nov','Dec'];
+const monthNames = ['jan','feb','mar','apr','may','jun','jul','aug','sep','oct','nov','dec_amt'];
+
+const round2 = (v: number) => Math.round(v * 100) / 100;
+
+@Injectable()
+export class BoardPlanningProjectionService {
+  constructor(private tenant: TenantService) {}
+
+  /** Return cached projection if fresh, otherwise compute. */
+  async getProjection(scenarioId: string) {
+    const rows = await this.tenant.query('SELECT * FROM board_scenarios WHERE id = $1', [scenarioId]);
+    if (!rows.length) throw new NotFoundException('Scenario not found');
+    const scenario = rows[0];
+
+    // Return cache if it exists and is less than 1 hour old
+    if (scenario.projection_cache && scenario.projection_cached_at) {
+      const age = Date.now() - new Date(scenario.projection_cached_at).getTime();
+      if (age < 3600000) return scenario.projection_cache;
+    }
+
+    return this.computeProjection(scenarioId);
+  }
+
+  /** Compute full projection for a scenario. */
+  async computeProjection(scenarioId: string) {
+    const scenarioRows = await this.tenant.query('SELECT * FROM board_scenarios WHERE id = $1', [scenarioId]);
+    if (!scenarioRows.length) throw new NotFoundException('Scenario not found');
+    const scenario = scenarioRows[0];
+
+    const investments = await this.tenant.query(
+      'SELECT * FROM scenario_investments WHERE scenario_id = $1 ORDER BY purchase_date', [scenarioId],
+    );
+    const assessments = await this.tenant.query(
+      'SELECT * FROM scenario_assessments WHERE scenario_id = $1 ORDER BY effective_date', [scenarioId],
+    );
+
+    const months = scenario.projection_months || 36;
+    const now = new Date();
+    const startYear = now.getFullYear();
+    const currentMonth = now.getMonth() + 1;
+
+    // ── 1. Baseline state (mirrors reports.service.ts getCashFlowForecast) ──
+    const baseline = await this.getBaselineState(startYear, months);
+
+    // ── 2. Build month-by-month projection ──
+    let { opCash, resCash, opInv, resInv } = baseline.openingBalances;
+    const datapoints: any[] = [];
+    let totalInterestEarned = 0;
+    const interestByInvestment: Record<string, number> = {};
+
+    for (let i = 0; i < months; i++) {
+      const year = startYear + Math.floor(i / 12);
+      const month = (i % 12) + 1;
+      const key = `${year}-${month}`;
+      const label = `${monthLabels[month - 1]} ${year}`;
+      const isHistorical = year < startYear || (year === startYear && month < currentMonth);
+
+      // Baseline income/expenses from budget
+      const budget = baseline.budgetsByYearMonth[key] || { opIncome: 0, opExpense: 0, resIncome: 0, resExpense: 0 };
+      const baseAssessment = this.getAssessmentIncome(baseline.assessmentGroups, month);
+      const existingMaturity = baseline.maturityIndex[key] || { operating: 0, reserve: 0 };
+      const project = baseline.projectIndex[key] || { operating: 0, reserve: 0 };
+
+      // Scenario investment deltas for this month
+      const invDelta = this.computeInvestmentDelta(investments, year, month);
+      totalInterestEarned += invDelta.interestEarned;
+      for (const [invId, amt] of Object.entries(invDelta.interestByInvestment)) {
+        interestByInvestment[invId] = (interestByInvestment[invId] || 0) + amt;
+      }
+
+      // Scenario assessment deltas for this month
+      const asmtDelta = this.computeAssessmentDelta(assessments, baseline.assessmentGroups, year, month);
+
+      if (isHistorical) {
+        // Historical months: use actual changes + scenario deltas
+        const opChange = baseline.histIndex[`${year}-${month}-operating`] || 0;
+        const resChange = baseline.histIndex[`${year}-${month}-reserve`] || 0;
+        opCash += opChange + invDelta.opCashFlow + asmtDelta.operating;
+        resCash += resChange + invDelta.resCashFlow + asmtDelta.reserve;
+      } else {
+        // Forecast months: budget + assessments + scenario deltas
+        const opIncomeMonth = (budget.opIncome > 0 ? budget.opIncome : baseAssessment.operating) + asmtDelta.operating;
+        const resIncomeMonth = (budget.resIncome > 0 ? budget.resIncome : baseAssessment.reserve) + asmtDelta.reserve;
+
+        opCash += opIncomeMonth - budget.opExpense - project.operating + existingMaturity.operating + invDelta.opCashFlow;
+        resCash += resIncomeMonth - budget.resExpense - project.reserve + existingMaturity.reserve + invDelta.resCashFlow;
+
+        // Existing maturities reduce investment balances
+        if (existingMaturity.operating > 0) {
+          opInv -= existingMaturity.operating * 0.96; // approximate principal
+          if (opInv < 0) opInv = 0;
+        }
+        if (existingMaturity.reserve > 0) {
+          resInv -= existingMaturity.reserve * 0.96;
+          if (resInv < 0) resInv = 0;
+        }
+      }
+
+      // Scenario investment balance changes
+      opInv += invDelta.opInvChange;
+      resInv += invDelta.resInvChange;
+      if (opInv < 0) opInv = 0;
+      if (resInv < 0) resInv = 0;
+
+      datapoints.push({
+        month: label,
+        year,
+        monthNum: month,
+        is_forecast: !isHistorical,
+        operating_cash: round2(opCash),
+        operating_investments: round2(opInv),
+        reserve_cash: round2(resCash),
+        reserve_investments: round2(resInv),
+      });
+    }
+
+    // ── 3. Summary metrics ──
+    const summary = this.computeSummary(datapoints, baseline, assessments, investments, totalInterestEarned, interestByInvestment);
+
+    const result = { datapoints, summary };
+
+    // ── 4. Cache ──
+    await this.tenant.query(
+      `UPDATE board_scenarios SET projection_cache = $1, projection_cached_at = NOW() WHERE id = $2`,
+      [JSON.stringify(result), scenarioId],
+    );
+
+    return result;
+  }
+
+  /** Compare multiple scenarios side-by-side. */
+  async compareScenarios(scenarioIds: string[]) {
+    if (!scenarioIds.length || scenarioIds.length > 4) {
+      throw new NotFoundException('Provide 1 to 4 scenario IDs');
+    }
+
+    const scenarios = await Promise.all(
+      scenarioIds.map(async (id) => {
+        const rows = await this.tenant.query('SELECT id, name, scenario_type, status FROM board_scenarios WHERE id = $1', [id]);
+        if (!rows.length) throw new NotFoundException(`Scenario ${id} not found`);
+        const projection = await this.getProjection(id);
+        return { ...rows[0], projection };
+      }),
+    );
+
+    return { scenarios };
+  }
+
+  // ── Private Helpers ──
+
+  private async getBaselineState(startYear: number, months: number) {
+    // Current balances from asset accounts
+    const opCashRows = await this.tenant.query(`
+      SELECT COALESCE(SUM(sub.bal), 0) as total FROM (
+        SELECT COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as bal
+        FROM accounts a
+        JOIN journal_entry_lines jel ON jel.account_id = a.id
+        JOIN journal_entries je ON je.id = jel.journal_entry_id AND je.is_posted = true AND je.is_void = false
+        WHERE a.account_type = 'asset' AND a.fund_type = 'operating' AND a.is_active = true
+        GROUP BY a.id
+      ) sub
+    `);
+    const resCashRows = await this.tenant.query(`
+      SELECT COALESCE(SUM(sub.bal), 0) as total FROM (
+        SELECT COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as bal
+        FROM accounts a
+        JOIN journal_entry_lines jel ON jel.account_id = a.id
+        JOIN journal_entries je ON je.id = jel.journal_entry_id AND je.is_posted = true AND je.is_void = false
+        WHERE a.account_type = 'asset' AND a.fund_type = 'reserve' AND a.is_active = true
+        GROUP BY a.id
+      ) sub
+    `);
+    const opInvRows = await this.tenant.query(`
+      SELECT COALESCE(SUM(current_value), 0) as total FROM investment_accounts WHERE fund_type = 'operating' AND is_active = true
+    `);
+    const resInvRows = await this.tenant.query(`
+      SELECT COALESCE(SUM(current_value), 0) as total FROM investment_accounts WHERE fund_type = 'reserve' AND is_active = true
+    `);
+
+    // Opening balances at start of startYear
+    const openingOp = await this.tenant.query(`
+      SELECT COALESCE(SUM(sub.bal), 0) as total FROM (
+        SELECT COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as bal
+        FROM accounts a
+        JOIN journal_entry_lines jel ON jel.account_id = a.id
+        JOIN journal_entries je ON je.id = jel.journal_entry_id AND je.is_posted = true AND je.is_void = false AND je.entry_date < $1::date
+        WHERE a.account_type = 'asset' AND a.fund_type = 'operating' AND a.is_active = true
+        GROUP BY a.id
+      ) sub
+    `, [`${startYear}-01-01`]);
+    const openingRes = await this.tenant.query(`
+      SELECT COALESCE(SUM(sub.bal), 0) as total FROM (
+        SELECT COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as bal
+        FROM accounts a
+        JOIN journal_entry_lines jel ON jel.account_id = a.id
+        JOIN journal_entries je ON je.id = jel.journal_entry_id AND je.is_posted = true AND je.is_void = false AND je.entry_date < $1::date
+        WHERE a.account_type = 'asset' AND a.fund_type = 'reserve' AND a.is_active = true
+        GROUP BY a.id
+      ) sub
+    `, [`${startYear}-01-01`]);
+
+    // Assessment groups
+    const assessmentGroups = await this.tenant.query(
+      `SELECT frequency, regular_assessment, special_assessment, unit_count FROM assessment_groups WHERE is_active = true`,
+    );
+
+    // Budgets (official + planned budget fallback)
+    const budgetsByYearMonth: Record<string, any> = {};
+    const endYear = startYear + Math.ceil(months / 12) + 1;
+    for (let yr = startYear; yr <= endYear; yr++) {
+      let budgetRows: any[];
+      try {
+        budgetRows = await this.tenant.query(
+          `SELECT fund_type, account_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt FROM (
+            SELECT b.account_id, b.fund_type, a.account_type,
+              b.jan, b.feb, b.mar, b.apr, b.may, b.jun, b.jul, b.aug, b.sep, b.oct, b.nov, b.dec_amt,
+              1 as source_priority
+            FROM budgets b JOIN accounts a ON a.id = b.account_id WHERE b.fiscal_year = $1
+            UNION ALL
+            SELECT bpl.account_id, bpl.fund_type, a.account_type,
+              bpl.jan, bpl.feb, bpl.mar, bpl.apr, bpl.may, bpl.jun, bpl.jul, bpl.aug, bpl.sep, bpl.oct, bpl.nov, bpl.dec_amt,
+              2 as source_priority
+            FROM budget_plan_lines bpl
+            JOIN budget_plans bp ON bp.id = bpl.budget_plan_id
+            JOIN accounts a ON a.id = bpl.account_id
+            WHERE bp.fiscal_year = $1
+          ) combined
+          ORDER BY account_id, fund_type, source_priority`, [yr],
+        );
+      } catch {
+        // budget_plan_lines may not exist yet - fall back to official only
+        budgetRows = await this.tenant.query(
+          `SELECT b.fund_type, a.account_type, b.jan, b.feb, b.mar, b.apr, b.may, b.jun, b.jul, b.aug, b.sep, b.oct, b.nov, b.dec_amt
+           FROM budgets b JOIN accounts a ON a.id = b.account_id WHERE b.fiscal_year = $1`, [yr],
+        );
+      }
+      for (let m = 0; m < 12; m++) {
+        const key = `${yr}-${m + 1}`;
+        if (!budgetsByYearMonth[key]) budgetsByYearMonth[key] = { opIncome: 0, opExpense: 0, resIncome: 0, resExpense: 0 };
+        for (const row of budgetRows) {
+          const amt = parseFloat(row[monthNames[m]]) || 0;
+          if (amt === 0) continue;
+          const isOp = row.fund_type === 'operating';
+          if (row.account_type === 'income') {
+            if (isOp) budgetsByYearMonth[key].opIncome += amt;
+            else budgetsByYearMonth[key].resIncome += amt;
+          } else if (row.account_type === 'expense') {
+            if (isOp) budgetsByYearMonth[key].opExpense += amt;
+            else budgetsByYearMonth[key].resExpense += amt;
+          }
+        }
+      }
+    }
+
+    // Historical cash changes
+    const historicalCash = await this.tenant.query(`
+      SELECT EXTRACT(YEAR FROM je.entry_date)::int as yr, EXTRACT(MONTH FROM je.entry_date)::int as mo,
+        a.fund_type, COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0) as net_change
+      FROM journal_entry_lines jel
+      JOIN journal_entries je ON je.id = jel.journal_entry_id AND je.is_posted = true AND je.is_void = false
+      JOIN accounts a ON a.id = jel.account_id AND a.account_type = 'asset' AND a.is_active = true
+      WHERE je.entry_date >= $1::date
+      GROUP BY yr, mo, a.fund_type ORDER BY yr, mo
+    `, [`${startYear}-01-01`]);
+
+    const histIndex: Record<string, number> = {};
+    for (const row of historicalCash) {
+      histIndex[`${row.yr}-${row.mo}-${row.fund_type}`] = parseFloat(row.net_change) || 0;
+    }
+
+    // Investment maturities
+    const maturities = await this.tenant.query(`
+      SELECT fund_type, current_value, maturity_date, interest_rate, purchase_date
+      FROM investment_accounts WHERE is_active = true AND maturity_date IS NOT NULL AND maturity_date > CURRENT_DATE
+    `);
+    const maturityIndex: Record<string, { operating: number; reserve: number }> = {};
+    for (const inv of maturities) {
+      const d = new Date(inv.maturity_date);
+      const key = `${d.getFullYear()}-${d.getMonth() + 1}`;
+      if (!maturityIndex[key]) maturityIndex[key] = { operating: 0, reserve: 0 };
+      const val = parseFloat(inv.current_value) || 0;
+      const rate = parseFloat(inv.interest_rate) || 0;
+      const purchaseDate = inv.purchase_date ? new Date(inv.purchase_date) : new Date();
+      const matDate = new Date(inv.maturity_date);
+      const daysHeld = Math.max((matDate.getTime() - purchaseDate.getTime()) / 86400000, 1);
+      const interestEarned = val * (rate / 100) * (daysHeld / 365);
+      const maturityTotal = val + interestEarned;
+      if (inv.fund_type === 'operating') maturityIndex[key].operating += maturityTotal;
+      else maturityIndex[key].reserve += maturityTotal;
+    }
+
+    // Capital project expenses (from unified projects table)
+    const projectExpenses = await this.tenant.query(`
+      SELECT estimated_cost, target_year, target_month, fund_source
+      FROM projects WHERE is_active = true AND status IN ('planned', 'in_progress') AND target_year IS NOT NULL AND estimated_cost > 0
+    `);
+    const projectIndex: Record<string, { operating: number; reserve: number }> = {};
+    for (const p of projectExpenses) {
+      const yr = parseInt(p.target_year);
+      const mo = parseInt(p.target_month) || 6;
+      const key = `${yr}-${mo}`;
+      if (!projectIndex[key]) projectIndex[key] = { operating: 0, reserve: 0 };
+      const cost = parseFloat(p.estimated_cost) || 0;
+      if (p.fund_source === 'operating') projectIndex[key].operating += cost;
+      else projectIndex[key].reserve += cost;
+    }
+
+    // Also include capital_projects table (Capital Planning page)
+    try {
+      const capitalProjectExpenses = await this.tenant.query(`
+        SELECT estimated_cost, target_year, target_month, fund_source
+        FROM capital_projects WHERE status IN ('planned', 'approved', 'in_progress') AND target_year IS NOT NULL AND estimated_cost > 0
+      `);
+      for (const p of capitalProjectExpenses) {
+        const yr = parseInt(p.target_year);
+        const mo = parseInt(p.target_month) || 6;
+        const key = `${yr}-${mo}`;
+        if (!projectIndex[key]) projectIndex[key] = { operating: 0, reserve: 0 };
+        const cost = parseFloat(p.estimated_cost) || 0;
+        if (p.fund_source === 'operating') projectIndex[key].operating += cost;
+        else projectIndex[key].reserve += cost;
+      }
+    } catch {
+      // capital_projects table may not exist in all tenants
+    }
+
+    return {
+      openingBalances: {
+        opCash: parseFloat(openingOp[0]?.total || '0'),
+        resCash: parseFloat(openingRes[0]?.total || '0'),
+        opInv: parseFloat(opInvRows[0]?.total || '0'),
+        resInv: parseFloat(resInvRows[0]?.total || '0'),
+      },
+      assessmentGroups,
+      budgetsByYearMonth,
+      histIndex,
+      maturityIndex,
+      projectIndex,
+    };
+  }
+
+  private getAssessmentIncome(assessmentGroups: any[], month: number) {
+    let operating = 0;
+    let reserve = 0;
+    for (const g of assessmentGroups) {
+      const units = parseInt(g.unit_count) || 0;
+      const regular = parseFloat(g.regular_assessment) || 0;
+      const special = parseFloat(g.special_assessment) || 0;
+      const freq = g.frequency || 'monthly';
+      let applies = false;
+      if (freq === 'monthly') applies = true;
+      else if (freq === 'quarterly') applies = [1, 4, 7, 10].includes(month);
+      else if (freq === 'annual') applies = month === 1;
+      if (applies) {
+        operating += regular * units;
+        reserve += special * units;
+      }
+    }
+    return { operating, reserve };
+  }
+
+  /** Compute investment cash flow and balance deltas for a given month from scenario investments. */
+  private computeInvestmentDelta(investments: any[], year: number, month: number) {
+    let opCashFlow = 0;
+    let resCashFlow = 0;
+    let opInvChange = 0;
+    let resInvChange = 0;
+    let interestEarned = 0;
+    const interestByInvestment: Record<string, number> = {};
+
+    for (const inv of investments) {
+      if (inv.executed_investment_id) continue; // skip already-executed investments
+
+      const principal = parseFloat(inv.principal) || 0;
+      const rate = parseFloat(inv.interest_rate) || 0;
+      const isOp = inv.fund_type === 'operating';
+
+      // Purchase: cash leaves, investment balance increases
+      if (inv.purchase_date) {
+        const pd = new Date(inv.purchase_date);
+        if (pd.getFullYear() === year && pd.getMonth() + 1 === month) {
+          if (isOp) { opCashFlow -= principal; opInvChange += principal; }
+          else { resCashFlow -= principal; resInvChange += principal; }
+        }
+      }
+
+      // Maturity: investment returns to cash with interest
+      if (inv.maturity_date) {
+        const md = new Date(inv.maturity_date);
+        if (md.getFullYear() === year && md.getMonth() + 1 === month) {
+          const purchaseDate = inv.purchase_date ? new Date(inv.purchase_date) : new Date();
+          const daysHeld = Math.max((md.getTime() - purchaseDate.getTime()) / 86400000, 1);
+          const invInterest = principal * (rate / 100) * (daysHeld / 365);
+          const maturityTotal = principal + invInterest;
+
+          interestEarned += invInterest;
+          interestByInvestment[inv.id] = (interestByInvestment[inv.id] || 0) + invInterest;
+
+          if (isOp) { opCashFlow += maturityTotal; opInvChange -= principal; }
+          else { resCashFlow += maturityTotal; resInvChange -= principal; }
+
+          // Auto-renew: immediately reinvest
+          if (inv.auto_renew) {
+            if (isOp) { opCashFlow -= principal; opInvChange += principal; }
+            else { resCashFlow -= principal; resInvChange += principal; }
+          }
+        }
+      }
+    }
+
+    return { opCashFlow, resCashFlow, opInvChange, resInvChange, interestEarned, interestByInvestment };
+  }
+
+  /** Compute assessment income delta for a given month from scenario assessment changes. */
+  private computeAssessmentDelta(scenarioAssessments: any[], assessmentGroups: any[], year: number, month: number) {
+    let operating = 0;
+    let reserve = 0;
+
+    const monthDate = new Date(year, month - 1, 1);
+
+    // Get total units across all assessment groups
+    let totalUnits = 0;
+    for (const g of assessmentGroups) {
+      totalUnits += parseInt(g.unit_count) || 0;
+    }
+
+    for (const a of scenarioAssessments) {
+      const effectiveDate = new Date(a.effective_date);
+      const endDate = a.end_date ? new Date(a.end_date) : null;
+
+      // Only apply if within the active window
+      if (monthDate < effectiveDate) continue;
+      if (endDate && monthDate > endDate) continue;
+
+      if (a.change_type === 'dues_increase' || a.change_type === 'dues_decrease') {
+        const baseIncome = this.getAssessmentIncome(assessmentGroups, month);
+        const pctChange = parseFloat(a.percentage_change) || 0;
+        const flatChange = parseFloat(a.flat_amount_change) || 0;
+        const sign = a.change_type === 'dues_decrease' ? -1 : 1;
+
+        let delta = 0;
+        if (pctChange > 0) {
+          // Percentage change of base assessment income
+          const target = a.target_fund || 'operating';
+          if (target === 'operating' || target === 'both') {
+            delta = baseIncome.operating * (pctChange / 100) * sign;
+            operating += delta;
+          }
+          if (target === 'reserve' || target === 'both') {
+            delta = baseIncome.reserve * (pctChange / 100) * sign;
+            reserve += delta;
+          }
+        } else if (flatChange > 0) {
+          // Flat per-unit change times total units
+          const target = a.target_fund || 'operating';
+          if (target === 'operating' || target === 'both') {
+            operating += flatChange * totalUnits * sign;
+          }
+          if (target === 'reserve' || target === 'both') {
+            reserve += flatChange * totalUnits * sign;
+          }
+        }
+      } else if (a.change_type === 'special_assessment') {
+        // Special assessment distributed across installments
+        const perUnit = parseFloat(a.special_per_unit) || 0;
+        const installments = parseInt(a.special_installments) || 1;
+        const monthsFromStart = (year - effectiveDate.getFullYear()) * 12 + (month - (effectiveDate.getMonth() + 1));
+
+        if (monthsFromStart >= 0 && monthsFromStart < installments) {
+          const monthlyIncome = (perUnit * totalUnits) / installments;
+          const target = a.target_fund || 'reserve';
+          if (target === 'operating' || target === 'both') operating += monthlyIncome;
+          if (target === 'reserve' || target === 'both') reserve += monthlyIncome;
+        }
+      }
+    }
+
+    return { operating, reserve };
+  }
+
+  private computeSummary(
+    datapoints: any[], baseline: any, scenarioAssessments: any[],
+    investments?: any[], totalInterestEarned = 0, interestByInvestment: Record<string, number> = {},
+  ) {
+    if (!datapoints.length) return {};
+
+    const last = datapoints[datapoints.length - 1];
+    const first = datapoints[0];
+
+    const allLiquidity = datapoints.map(
+      (d) => d.operating_cash + d.operating_investments + d.reserve_cash + d.reserve_investments,
+    );
+    const minLiquidity = Math.min(...allLiquidity);
+    const endLiquidity = allLiquidity[allLiquidity.length - 1];
+
+    // Reserve coverage: reserve balance / avg monthly reserve expenditure from planned capital projects
+    let totalReserveProjectCost = 0;
+    const projectionYears = Math.max(1, Math.ceil(datapoints.length / 12));
+    for (const key of Object.keys(baseline.projectIndex)) {
+      totalReserveProjectCost += baseline.projectIndex[key].reserve || 0;
+    }
+    const avgMonthlyReserveExpenditure = totalReserveProjectCost > 0
+      ? totalReserveProjectCost / (projectionYears * 12)
+      : 0;
+    const reserveCoverageMonths = avgMonthlyReserveExpenditure > 0
+      ? (last.reserve_cash + last.reserve_investments) / avgMonthlyReserveExpenditure
+      : 0; // No planned projects = show 0 (N/A)
+
+    // Calculate total principal from scenario investments
+    let totalPrincipal = 0;
+    const investmentInterestDetails: Array<{ id: string; label: string; principal: number; interest: number }> = [];
+    if (investments) {
+      for (const inv of investments) {
+        if (inv.executed_investment_id) continue;
+        const principal = parseFloat(inv.principal) || 0;
+        totalPrincipal += principal;
+        const interest = interestByInvestment[inv.id] || 0;
+        investmentInterestDetails.push({
+          id: inv.id,
+          label: inv.label,
+          principal: round2(principal),
+          interest: round2(interest),
+        });
+      }
+    }
+
+    return {
+      end_liquidity: round2(endLiquidity),
+      min_liquidity: round2(minLiquidity),
+      reserve_coverage_months: round2(reserveCoverageMonths),
+      end_operating_cash: last.operating_cash,
+      end_reserve_cash: last.reserve_cash,
+      end_operating_investments: last.operating_investments,
+      end_reserve_investments: last.reserve_investments,
+      period_change: round2(endLiquidity - allLiquidity[0]),
+      total_interest_earned: round2(totalInterestEarned),
+      total_principal_invested: round2(totalPrincipal),
+      roi_percentage: totalPrincipal > 0 ? round2((totalInterestEarned / totalPrincipal) * 100) : 0,
+      investment_interest_details: investmentInterestDetails,
+    };
+  }
+}

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

@@ -0,0 +1,200 @@
+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';
+import { BoardPlanningService } from './board-planning.service';
+import { BoardPlanningProjectionService } from './board-planning-projection.service';
+import { BudgetPlanningService } from './budget-planning.service';
+
+@ApiTags('board-planning')
+@Controller('board-planning')
+@ApiBearerAuth()
+@UseGuards(JwtAuthGuard)
+export class BoardPlanningController {
+  constructor(
+    private service: BoardPlanningService,
+    private projection: BoardPlanningProjectionService,
+    private budgetPlanning: BudgetPlanningService,
+  ) {}
+
+  // ── Scenarios ──
+
+  @Get('scenarios')
+  @AllowViewer()
+  listScenarios(@Query('type') type?: string) {
+    return this.service.listScenarios(type);
+  }
+
+  @Get('scenarios/:id')
+  @AllowViewer()
+  getScenario(@Param('id') id: string) {
+    return this.service.getScenario(id);
+  }
+
+  @Post('scenarios')
+  createScenario(@Body() dto: any, @Req() req: any) {
+    return this.service.createScenario(dto, req.user.sub);
+  }
+
+  @Put('scenarios/:id')
+  updateScenario(@Param('id') id: string, @Body() dto: any) {
+    return this.service.updateScenario(id, dto);
+  }
+
+  @Delete('scenarios/:id')
+  deleteScenario(@Param('id') id: string) {
+    return this.service.deleteScenario(id);
+  }
+
+  // ── Scenario Investments ──
+
+  @Get('scenarios/:scenarioId/investments')
+  @AllowViewer()
+  listInvestments(@Param('scenarioId') scenarioId: string) {
+    return this.service.listInvestments(scenarioId);
+  }
+
+  @Post('scenarios/:scenarioId/investments')
+  addInvestment(@Param('scenarioId') scenarioId: string, @Body() dto: any) {
+    return this.service.addInvestment(scenarioId, dto);
+  }
+
+  @Post('scenarios/:scenarioId/investments/from-recommendation')
+  addFromRecommendation(@Param('scenarioId') scenarioId: string, @Body() dto: any) {
+    return this.service.addInvestmentFromRecommendation(scenarioId, dto);
+  }
+
+  @Put('investments/:id')
+  updateInvestment(@Param('id') id: string, @Body() dto: any) {
+    return this.service.updateInvestment(id, dto);
+  }
+
+  @Delete('investments/:id')
+  removeInvestment(@Param('id') id: string) {
+    return this.service.removeInvestment(id);
+  }
+
+  // ── Scenario Assessments ──
+
+  @Get('scenarios/:scenarioId/assessments')
+  @AllowViewer()
+  listAssessments(@Param('scenarioId') scenarioId: string) {
+    return this.service.listAssessments(scenarioId);
+  }
+
+  @Post('scenarios/:scenarioId/assessments')
+  addAssessment(@Param('scenarioId') scenarioId: string, @Body() dto: any) {
+    return this.service.addAssessment(scenarioId, dto);
+  }
+
+  @Put('assessments/:id')
+  updateAssessment(@Param('id') id: string, @Body() dto: any) {
+    return this.service.updateAssessment(id, dto);
+  }
+
+  @Delete('assessments/:id')
+  removeAssessment(@Param('id') id: string) {
+    return this.service.removeAssessment(id);
+  }
+
+  // ── Projections ──
+
+  @Get('scenarios/:id/projection')
+  @AllowViewer()
+  getProjection(@Param('id') id: string) {
+    return this.projection.getProjection(id);
+  }
+
+  @Post('scenarios/:id/projection/refresh')
+  refreshProjection(@Param('id') id: string) {
+    return this.projection.computeProjection(id);
+  }
+
+  // ── Comparison ──
+
+  @Get('compare')
+  @AllowViewer()
+  compareScenarios(@Query('ids') ids: string) {
+    const scenarioIds = ids.split(',').map((s) => s.trim()).filter(Boolean);
+    return this.projection.compareScenarios(scenarioIds);
+  }
+
+  // ── Execute Investment ──
+
+  @Post('investments/:id/execute')
+  executeInvestment(
+    @Param('id') id: string,
+    @Body() dto: { executionDate: string },
+    @Req() req: any,
+  ) {
+    return this.service.executeInvestment(id, dto.executionDate, req.user.sub);
+  }
+
+  // ── Budget Planning ──
+
+  @Get('budget-plans')
+  @AllowViewer()
+  listBudgetPlans() {
+    return this.budgetPlanning.listPlans();
+  }
+
+  @Get('budget-plans/available-years')
+  @AllowViewer()
+  getAvailableYears() {
+    return this.budgetPlanning.getAvailableYears();
+  }
+
+  @Get('budget-plans/:year')
+  @AllowViewer()
+  getBudgetPlan(@Param('year') year: string) {
+    return this.budgetPlanning.getPlan(parseInt(year, 10));
+  }
+
+  @Post('budget-plans')
+  createBudgetPlan(@Body() dto: { fiscalYear: number; baseYear: number; inflationRate?: number }, @Req() req: any) {
+    return this.budgetPlanning.createPlan(dto.fiscalYear, dto.baseYear, dto.inflationRate ?? 2.5, req.user.sub);
+  }
+
+  @Put('budget-plans/:year/lines')
+  updateBudgetPlanLines(@Param('year') year: string, @Body() dto: { planId: string; lines: any[] }) {
+    return this.budgetPlanning.updateLines(dto.planId, dto.lines);
+  }
+
+  @Put('budget-plans/:year/inflation')
+  updateBudgetPlanInflation(@Param('year') year: string, @Body() dto: { inflationRate: number }) {
+    return this.budgetPlanning.updateInflation(parseInt(year, 10), dto.inflationRate);
+  }
+
+  @Put('budget-plans/:year/status')
+  advanceBudgetPlanStatus(@Param('year') year: string, @Body() dto: { status: string }, @Req() req: any) {
+    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/board-planning.module.ts

@@ -0,0 +1,12 @@
+import { Module } from '@nestjs/common';
+import { BoardPlanningController } from './board-planning.controller';
+import { BoardPlanningService } from './board-planning.service';
+import { BoardPlanningProjectionService } from './board-planning-projection.service';
+import { BudgetPlanningService } from './budget-planning.service';
+
+@Module({
+  controllers: [BoardPlanningController],
+  providers: [BoardPlanningService, BoardPlanningProjectionService, BudgetPlanningService],
+  exports: [BoardPlanningService, BudgetPlanningService],
+})
+export class BoardPlanningModule {}

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

@@ -0,0 +1,383 @@
+import { Injectable, NotFoundException, BadRequestException } from '@nestjs/common';
+import { TenantService } from '../../database/tenant.service';
+
+@Injectable()
+export class BoardPlanningService {
+  constructor(private tenant: TenantService) {}
+
+  // ── Scenarios ──
+
+  async listScenarios(type?: string) {
+    let sql = `
+      SELECT bs.*,
+        (SELECT COUNT(*) FROM scenario_investments si WHERE si.scenario_id = bs.id) as investment_count,
+        (SELECT COALESCE(SUM(si.principal), 0) FROM scenario_investments si WHERE si.scenario_id = bs.id) as total_principal,
+        (SELECT COUNT(*) FROM scenario_assessments sa WHERE sa.scenario_id = bs.id) as assessment_count
+      FROM board_scenarios bs
+      WHERE bs.status != 'archived'
+    `;
+    const params: any[] = [];
+    if (type) {
+      params.push(type);
+      sql += ` AND bs.scenario_type = $${params.length}`;
+    }
+    sql += ' ORDER BY bs.updated_at DESC';
+    return this.tenant.query(sql, params);
+  }
+
+  async getScenario(id: string) {
+    const rows = await this.tenant.query('SELECT * FROM board_scenarios WHERE id = $1', [id]);
+    if (!rows.length) throw new NotFoundException('Scenario not found');
+    const scenario = rows[0];
+
+    const investments = await this.tenant.query(
+      'SELECT * FROM scenario_investments WHERE scenario_id = $1 ORDER BY sort_order, purchase_date',
+      [id],
+    );
+    const assessments = await this.tenant.query(
+      'SELECT * FROM scenario_assessments WHERE scenario_id = $1 ORDER BY sort_order, effective_date',
+      [id],
+    );
+
+    return { ...scenario, investments, assessments };
+  }
+
+  async createScenario(dto: any, userId: string) {
+    const rows = await this.tenant.query(
+      `INSERT INTO board_scenarios (name, description, scenario_type, projection_months, created_by)
+       VALUES ($1, $2, $3, $4, $5) RETURNING *`,
+      [dto.name, dto.description || null, dto.scenarioType, dto.projectionMonths || 36, userId],
+    );
+    return rows[0];
+  }
+
+  async updateScenario(id: string, dto: any) {
+    await this.getScenarioRow(id);
+    const rows = await this.tenant.query(
+      `UPDATE board_scenarios SET
+        name = COALESCE($2, name),
+        description = COALESCE($3, description),
+        status = COALESCE($4, status),
+        projection_months = COALESCE($5, projection_months),
+        updated_at = NOW()
+       WHERE id = $1 RETURNING *`,
+      [id, dto.name, dto.description, dto.status, dto.projectionMonths],
+    );
+    return rows[0];
+  }
+
+  async deleteScenario(id: string) {
+    await this.getScenarioRow(id);
+    await this.tenant.query(
+      `UPDATE board_scenarios SET status = 'archived', updated_at = NOW() WHERE id = $1`,
+      [id],
+    );
+  }
+
+  // ── Scenario Investments ──
+
+  async listInvestments(scenarioId: string) {
+    return this.tenant.query(
+      'SELECT * FROM scenario_investments WHERE scenario_id = $1 ORDER BY sort_order, purchase_date',
+      [scenarioId],
+    );
+  }
+
+  async addInvestment(scenarioId: string, dto: any) {
+    await this.getScenarioRow(scenarioId);
+    const rows = await this.tenant.query(
+      `INSERT INTO scenario_investments
+        (scenario_id, source_recommendation_id, label, investment_type, fund_type,
+         principal, interest_rate, term_months, institution, purchase_date, maturity_date,
+         auto_renew, notes, sort_order)
+       VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, $13, $14)
+       RETURNING *`,
+      [
+        scenarioId, dto.sourceRecommendationId || null, dto.label,
+        dto.investmentType || null, dto.fundType,
+        dto.principal, dto.interestRate || null, dto.termMonths || null,
+        dto.institution || null, dto.purchaseDate || null, dto.maturityDate || null,
+        dto.autoRenew || false, dto.notes || null, dto.sortOrder || 0,
+      ],
+    );
+    await this.invalidateProjectionCache(scenarioId);
+    return rows[0];
+  }
+
+  async addInvestmentFromRecommendation(scenarioId: string, dto: any) {
+    await this.getScenarioRow(scenarioId);
+
+    // Helper: compute maturity date from purchase date + term months
+    const computeMaturityDate = (purchaseDate: string | null, termMonths: number | null): string | null => {
+      if (!purchaseDate || !termMonths) return null;
+      const d = new Date(purchaseDate);
+      d.setMonth(d.getMonth() + termMonths);
+      return d.toISOString().split('T')[0];
+    };
+
+    const startDate = dto.startDate || null; // ISO date string e.g. "2026-03-16"
+
+    // If the recommendation has components (e.g. CD ladder with multiple CDs), create one row per component
+    const components = dto.components as any[] | undefined;
+    if (components && Array.isArray(components) && components.length > 0) {
+      const results: any[] = [];
+      for (let i = 0; i < components.length; i++) {
+        const comp = components[i];
+        const termMonths = comp.term_months || null;
+        const maturityDate = computeMaturityDate(startDate, termMonths);
+        const rows = await this.tenant.query(
+          `INSERT INTO scenario_investments
+            (scenario_id, source_recommendation_id, label, investment_type, fund_type,
+             principal, interest_rate, term_months, institution, purchase_date, maturity_date,
+             notes, sort_order)
+           VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, $13)
+           RETURNING *`,
+          [
+            scenarioId, dto.sourceRecommendationId || null,
+            comp.label || `${dto.title || 'AI Recommendation'} - Part ${i + 1}`,
+            comp.investment_type || dto.investmentType || null,
+            dto.fundType || 'reserve',
+            comp.amount || 0, comp.rate || null,
+            termMonths, comp.bank_name || dto.bankName || null,
+            startDate, maturityDate,
+            dto.rationale || dto.notes || null,
+            i,
+          ],
+        );
+        results.push(rows[0]);
+      }
+      await this.invalidateProjectionCache(scenarioId);
+      return results;
+    }
+
+    // Single investment (no components)
+    const termMonths = dto.termMonths || null;
+    const maturityDate = computeMaturityDate(startDate, termMonths);
+    const rows = await this.tenant.query(
+      `INSERT INTO scenario_investments
+        (scenario_id, source_recommendation_id, label, investment_type, fund_type,
+         principal, interest_rate, term_months, institution, purchase_date, maturity_date, notes)
+       VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12)
+       RETURNING *`,
+      [
+        scenarioId, dto.sourceRecommendationId || null,
+        dto.title || dto.label || 'AI Recommendation',
+        dto.investmentType || null, dto.fundType || 'reserve',
+        dto.suggestedAmount || 0, dto.suggestedRate || null,
+        termMonths, dto.bankName || null,
+        startDate, maturityDate,
+        dto.rationale || dto.notes || null,
+      ],
+    );
+    await this.invalidateProjectionCache(scenarioId);
+    return rows[0];
+  }
+
+  async updateInvestment(id: string, dto: any) {
+    const inv = await this.getInvestmentRow(id);
+    const rows = await this.tenant.query(
+      `UPDATE scenario_investments SET
+        label = COALESCE($2, label),
+        investment_type = COALESCE($3, investment_type),
+        fund_type = COALESCE($4, fund_type),
+        principal = COALESCE($5, principal),
+        interest_rate = COALESCE($6, interest_rate),
+        term_months = COALESCE($7, term_months),
+        institution = COALESCE($8, institution),
+        purchase_date = COALESCE($9, purchase_date),
+        maturity_date = COALESCE($10, maturity_date),
+        auto_renew = COALESCE($11, auto_renew),
+        notes = COALESCE($12, notes),
+        sort_order = COALESCE($13, sort_order),
+        updated_at = NOW()
+       WHERE id = $1 RETURNING *`,
+      [
+        id, dto.label, dto.investmentType, dto.fundType,
+        dto.principal, dto.interestRate, dto.termMonths,
+        dto.institution, dto.purchaseDate, dto.maturityDate,
+        dto.autoRenew, dto.notes, dto.sortOrder,
+      ],
+    );
+    await this.invalidateProjectionCache(inv.scenario_id);
+    return rows[0];
+  }
+
+  async removeInvestment(id: string) {
+    const inv = await this.getInvestmentRow(id);
+    await this.tenant.query('DELETE FROM scenario_investments WHERE id = $1', [id]);
+    await this.invalidateProjectionCache(inv.scenario_id);
+  }
+
+  // ── Scenario Assessments ──
+
+  async listAssessments(scenarioId: string) {
+    return this.tenant.query(
+      'SELECT * FROM scenario_assessments WHERE scenario_id = $1 ORDER BY sort_order, effective_date',
+      [scenarioId],
+    );
+  }
+
+  async addAssessment(scenarioId: string, dto: any) {
+    await this.getScenarioRow(scenarioId);
+    const rows = await this.tenant.query(
+      `INSERT INTO scenario_assessments
+        (scenario_id, change_type, label, target_fund, percentage_change,
+         flat_amount_change, special_total, special_per_unit, special_installments,
+         effective_date, end_date, applies_to_group_id, notes, sort_order)
+       VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, $13, $14)
+       RETURNING *`,
+      [
+        scenarioId, dto.changeType, dto.label, dto.targetFund || 'operating',
+        dto.percentageChange || null, dto.flatAmountChange || null,
+        dto.specialTotal || null, dto.specialPerUnit || null,
+        dto.specialInstallments || 1, dto.effectiveDate,
+        dto.endDate || null, dto.appliesToGroupId || null,
+        dto.notes || null, dto.sortOrder || 0,
+      ],
+    );
+    await this.invalidateProjectionCache(scenarioId);
+    return rows[0];
+  }
+
+  async updateAssessment(id: string, dto: any) {
+    const asmt = await this.getAssessmentRow(id);
+    const rows = await this.tenant.query(
+      `UPDATE scenario_assessments SET
+        change_type = COALESCE($2, change_type),
+        label = COALESCE($3, label),
+        target_fund = COALESCE($4, target_fund),
+        percentage_change = COALESCE($5, percentage_change),
+        flat_amount_change = COALESCE($6, flat_amount_change),
+        special_total = COALESCE($7, special_total),
+        special_per_unit = COALESCE($8, special_per_unit),
+        special_installments = COALESCE($9, special_installments),
+        effective_date = COALESCE($10, effective_date),
+        end_date = COALESCE($11, end_date),
+        applies_to_group_id = COALESCE($12, applies_to_group_id),
+        notes = COALESCE($13, notes),
+        sort_order = COALESCE($14, sort_order),
+        updated_at = NOW()
+       WHERE id = $1 RETURNING *`,
+      [
+        id, dto.changeType, dto.label, dto.targetFund,
+        dto.percentageChange, dto.flatAmountChange,
+        dto.specialTotal, dto.specialPerUnit, dto.specialInstallments,
+        dto.effectiveDate, dto.endDate, dto.appliesToGroupId,
+        dto.notes, dto.sortOrder,
+      ],
+    );
+    await this.invalidateProjectionCache(asmt.scenario_id);
+    return rows[0];
+  }
+
+  async removeAssessment(id: string) {
+    const asmt = await this.getAssessmentRow(id);
+    await this.tenant.query('DELETE FROM scenario_assessments WHERE id = $1', [id]);
+    await this.invalidateProjectionCache(asmt.scenario_id);
+  }
+
+  // ── Execute Investment (Story 1D) ──
+
+  async executeInvestment(investmentId: string, executionDate: string, userId: string) {
+    const inv = await this.getInvestmentRow(investmentId);
+    if (inv.executed_investment_id) {
+      throw new BadRequestException('This investment has already been executed');
+    }
+
+    // 1. Create real investment_accounts record
+    const invRows = await this.tenant.query(
+      `INSERT INTO investment_accounts
+        (name, institution, investment_type, fund_type, principal, interest_rate,
+         maturity_date, purchase_date, current_value, notes, is_active)
+       VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, true)
+       RETURNING *`,
+      [
+        inv.label, inv.institution, inv.investment_type || 'cd',
+        inv.fund_type, inv.principal, inv.interest_rate || 0,
+        inv.maturity_date, executionDate, inv.principal,
+        `Executed from scenario investment. ${inv.notes || ''}`.trim(),
+      ],
+    );
+    const realInvestment = invRows[0];
+
+    // 2. Create journal entry at the execution date
+    const entryDate = new Date(executionDate);
+    const year = entryDate.getFullYear();
+    const month = entryDate.getMonth() + 1;
+
+    const periods = await this.tenant.query(
+      'SELECT id FROM fiscal_periods WHERE year = $1 AND month = $2',
+      [year, month],
+    );
+    if (periods.length) {
+      const primaryRows = await this.tenant.query(
+        `SELECT id, name FROM accounts WHERE is_primary = true AND fund_type = $1 AND is_active = true LIMIT 1`,
+        [inv.fund_type],
+      );
+      const equityAccountNumber = inv.fund_type === 'reserve' ? '3100' : '3000';
+      const equityRows = await this.tenant.query(
+        'SELECT id FROM accounts WHERE account_number = $1',
+        [equityAccountNumber],
+      );
+
+      if (primaryRows.length && equityRows.length) {
+        const memo = `Transfer to investment: ${inv.label}`;
+        const jeRows = await this.tenant.query(
+          `INSERT INTO journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
+           VALUES ($1, $2, 'transfer', $3, true, NOW(), $4)
+           RETURNING *`,
+          [executionDate, memo, periods[0].id, userId],
+        );
+        const je = jeRows[0];
+        // Credit primary asset account (reduces cash)
+        await this.tenant.query(
+          `INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
+           VALUES ($1, $2, 0, $3, $4)`,
+          [je.id, primaryRows[0].id, inv.principal, memo],
+        );
+        // Debit equity offset account
+        await this.tenant.query(
+          `INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
+           VALUES ($1, $2, $3, 0, $4)`,
+          [je.id, equityRows[0].id, inv.principal, memo],
+        );
+      }
+    }
+
+    // 3. Link back to scenario investment
+    await this.tenant.query(
+      `UPDATE scenario_investments SET executed_investment_id = $1, updated_at = NOW() WHERE id = $2`,
+      [realInvestment.id, investmentId],
+    );
+
+    await this.invalidateProjectionCache(inv.scenario_id);
+    return realInvestment;
+  }
+
+  // ── Helpers ──
+
+  private async getScenarioRow(id: string) {
+    const rows = await this.tenant.query('SELECT * FROM board_scenarios WHERE id = $1', [id]);
+    if (!rows.length) throw new NotFoundException('Scenario not found');
+    return rows[0];
+  }
+
+  private async getInvestmentRow(id: string) {
+    const rows = await this.tenant.query('SELECT * FROM scenario_investments WHERE id = $1', [id]);
+    if (!rows.length) throw new NotFoundException('Scenario investment not found');
+    return rows[0];
+  }
+
+  private async getAssessmentRow(id: string) {
+    const rows = await this.tenant.query('SELECT * FROM scenario_assessments WHERE id = $1', [id]);
+    if (!rows.length) throw new NotFoundException('Scenario assessment not found');
+    return rows[0];
+  }
+
+  async invalidateProjectionCache(scenarioId: string) {
+    await this.tenant.query(
+      `UPDATE board_scenarios SET projection_cache = NULL, projection_cached_at = NULL, updated_at = NOW() WHERE id = $1`,
+      [scenarioId],
+    );
+  }
+}

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

@@ -0,0 +1,407 @@
+import { Injectable, NotFoundException, BadRequestException } from '@nestjs/common';
+import { TenantService } from '../../database/tenant.service';
+
+const monthCols = ['jan', 'feb', 'mar', 'apr', 'may', 'jun', 'jul', 'aug', 'sep', 'oct', 'nov', 'dec_amt'];
+
+@Injectable()
+export class BudgetPlanningService {
+  constructor(private tenant: TenantService) {}
+
+  // ── Plans CRUD ──
+
+  async listPlans() {
+    return this.tenant.query(
+      `SELECT bp.*,
+        (SELECT COUNT(*) FROM budget_plan_lines bpl WHERE bpl.budget_plan_id = bp.id) as line_count
+       FROM budget_plans bp ORDER BY bp.fiscal_year`,
+    );
+  }
+
+  async getPlan(fiscalYear: number) {
+    const plans = await this.tenant.query(
+      'SELECT * FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+    );
+    if (!plans.length) return null;
+
+    const plan = plans[0];
+    const lines = await this.tenant.query(
+      `SELECT bpl.*, a.account_number, a.name as account_name, a.account_type, a.fund_type as account_fund_type
+       FROM budget_plan_lines bpl
+       JOIN accounts a ON a.id = bpl.account_id
+       WHERE bpl.budget_plan_id = $1
+       ORDER BY a.account_number`,
+      [plan.id],
+    );
+    return { ...plan, lines };
+  }
+
+  async getAvailableYears() {
+    // Find the latest year that has official budgets
+    const result = await this.tenant.query(
+      'SELECT MAX(fiscal_year) as max_year FROM budgets',
+    );
+    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(
+      'SELECT fiscal_year, status FROM budget_plans ORDER BY fiscal_year',
+    );
+    const planYears = existingPlans.map((p: any) => ({
+      year: p.fiscal_year,
+      status: p.status,
+    }));
+
+    // Return next 5 years (or current year + 4 if no budgets exist)
+    const years = [];
+    const startOffset = rawMaxYear ? 1 : 0; // include current year if no budgets exist
+    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,
+        hasPlan: !!existing,
+        status: existing?.status || null,
+      });
+    }
+    return { latestBudgetYear, years, existingPlans: planYears };
+  }
+
+  async createPlan(fiscalYear: number, baseYear: number, inflationRate: number, userId: string) {
+    // Check no existing plan for this year
+    const existing = await this.tenant.query(
+      'SELECT id FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+    );
+    if (existing.length) {
+      throw new BadRequestException(`A budget plan already exists for ${fiscalYear}`);
+    }
+
+    // Create the plan
+    const rows = await this.tenant.query(
+      `INSERT INTO budget_plans (fiscal_year, base_year, inflation_rate, created_by)
+       VALUES ($1, $2, $3, $4) RETURNING *`,
+      [fiscalYear, baseYear, inflationRate, userId],
+    );
+    const plan = rows[0];
+
+    // Generate inflated lines from base year
+    await this.generateLines(plan.id, baseYear, inflationRate, fiscalYear);
+
+    return this.getPlan(fiscalYear);
+  }
+
+  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',
+      [planId],
+    );
+
+    // Try official budgets first, then fall back to budget_plan_lines for base year
+    let baseLines = await this.tenant.query(
+      `SELECT b.account_id, b.fund_type, ${monthCols.join(', ')}
+       FROM budgets b WHERE b.fiscal_year = $1`,
+      [baseYear],
+    );
+
+    if (!baseLines.length) {
+      // Fall back to budget_plan_lines for base year (for chained plans)
+      baseLines = await this.tenant.query(
+        `SELECT bpl.account_id, bpl.fund_type, ${monthCols.join(', ')}
+         FROM budget_plan_lines bpl
+         JOIN budget_plans bp ON bp.id = bpl.budget_plan_id
+         WHERE bp.fiscal_year = $1`,
+        [baseYear],
+      );
+    }
+
+    if (!baseLines.length) return;
+
+    // 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(
+      `SELECT account_id, fund_type FROM budget_plan_lines
+       WHERE budget_plan_id = $1 AND is_manually_adjusted = true`,
+      [planId],
+    );
+    const manualKeys = new Set(manualLines.map((l: any) => `${l.account_id}-${l.fund_type}`));
+
+    for (const line of baseLines) {
+      const key = `${line.account_id}-${line.fund_type}`;
+      if (manualKeys.has(key)) continue; // Don't overwrite manual edits
+
+      const inflated = monthCols.map((m) => {
+        const val = parseFloat(line[m]) || 0;
+        return Math.round(val * multiplier * 100) / 100;
+      });
+
+      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)
+         VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, $13, $14, $15)
+         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=false`,
+        [planId, line.account_id, line.fund_type, ...inflated],
+      );
+    }
+  }
+
+  async updateLines(planId: string, lines: any[]) {
+    for (const line of lines) {
+      const monthValues = monthCols.map((m) => {
+        const key = m === 'dec_amt' ? 'dec' : m;
+        return 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`,
+        [planId, line.accountId, line.fundType, ...monthValues],
+      );
+    }
+    return { updated: lines.length };
+  }
+
+  async updateInflation(fiscalYear: number, inflationRate: number) {
+    const plans = await this.tenant.query(
+      'SELECT * FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+    );
+    if (!plans.length) throw new NotFoundException('Budget plan not found');
+
+    const plan = plans[0];
+    if (plan.status === 'ratified') {
+      throw new BadRequestException('Cannot modify inflation on a ratified budget');
+    }
+
+    await this.tenant.query(
+      'UPDATE budget_plans SET inflation_rate = $1, updated_at = NOW() WHERE fiscal_year = $2',
+      [inflationRate, fiscalYear],
+    );
+
+    // Re-generate only non-manually-adjusted lines
+    await this.generateLines(plan.id, plan.base_year, inflationRate, fiscalYear);
+
+    return this.getPlan(fiscalYear);
+  }
+
+  async advanceStatus(fiscalYear: number, newStatus: string, userId: string) {
+    const plans = await this.tenant.query(
+      'SELECT * FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+    );
+    if (!plans.length) throw new NotFoundException('Budget plan not found');
+
+    const plan = plans[0];
+    const validTransitions: Record<string, string[]> = {
+      planning: ['approved'],
+      approved: ['planning', 'ratified'],
+      ratified: ['approved'],
+    };
+
+    if (!validTransitions[plan.status]?.includes(newStatus)) {
+      throw new BadRequestException(`Cannot transition from ${plan.status} to ${newStatus}`);
+    }
+
+    // If reverting from ratified, remove official budget
+    if (plan.status === 'ratified' && newStatus === 'approved') {
+      await this.tenant.query('DELETE FROM budgets WHERE fiscal_year = $1', [fiscalYear]);
+    }
+
+    const updates: string[] = ['status = $1', 'updated_at = NOW()'];
+    const params: any[] = [newStatus];
+
+    if (newStatus === 'approved') {
+      updates.push(`approved_by = $${params.length + 1}`, `approved_at = NOW()`);
+      params.push(userId);
+    } else if (newStatus === 'ratified') {
+      updates.push(`ratified_by = $${params.length + 1}`, `ratified_at = NOW()`);
+      params.push(userId);
+    }
+
+    params.push(fiscalYear);
+    await this.tenant.query(
+      `UPDATE budget_plans SET ${updates.join(', ')} WHERE fiscal_year = $${params.length}`,
+      params,
+    );
+
+    // If ratifying, copy to official budgets
+    if (newStatus === 'ratified') {
+      await this.ratifyToOfficial(plan.id, fiscalYear);
+    }
+
+    return this.getPlan(fiscalYear);
+  }
+
+  private async ratifyToOfficial(planId: string, fiscalYear: number) {
+    // Clear existing official budgets for this year
+    await this.tenant.query('DELETE FROM budgets WHERE fiscal_year = $1', [fiscalYear]);
+
+    // Copy plan lines to official budgets
+    await this.tenant.query(
+      `INSERT INTO budgets (fiscal_year, account_id, fund_type,
+        jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt, notes)
+       SELECT $1, bpl.account_id, bpl.fund_type,
+        bpl.jan, bpl.feb, bpl.mar, bpl.apr, bpl.may, bpl.jun,
+        bpl.jul, bpl.aug, bpl.sep, bpl.oct, bpl.nov, bpl.dec_amt, bpl.notes
+       FROM budget_plan_lines bpl WHERE bpl.budget_plan_id = $2`,
+      [fiscalYear, planId],
+    );
+  }
+
+  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],
+    );
+    if (!plans.length) throw new NotFoundException('Budget plan not found');
+
+    if (plans[0].status !== 'planning') {
+      throw new BadRequestException('Can only delete plans in planning status');
+    }
+
+    await this.tenant.query('DELETE FROM budget_plans WHERE fiscal_year = $1', [fiscalYear]);
+    return { deleted: true };
+  }
+}

backend/src/modules/email/email.module.ts

@@ -0,0 +1,9 @@
+import { Module, Global } from '@nestjs/common';
+import { EmailService } from './email.service';
+
+@Global()
+@Module({
+  providers: [EmailService],
+  exports: [EmailService],
+})
+export class EmailModule {}

backend/src/modules/email/email.service.ts

@@ -0,0 +1,83 @@
+import { Injectable, Logger } from '@nestjs/common';
+import { DataSource } from 'typeorm';
+
+/**
+ * Stubbed email service — logs to console and stores in shared.email_log.
+ * Replace internals with Resend/SendGrid when ready for production.
+ */
+@Injectable()
+export class EmailService {
+  private readonly logger = new Logger(EmailService.name);
+
+  constructor(private dataSource: DataSource) {}
+
+  async sendActivationEmail(email: string, businessName: string, activationUrl: string): Promise<void> {
+    const subject = `Activate your ${businessName} account on HOA LedgerIQ`;
+    const body = [
+      `Welcome to HOA LedgerIQ!`,
+      ``,
+      `Your organization "${businessName}" has been created.`,
+      `Please activate your account by clicking the link below:`,
+      ``,
+      activationUrl,
+      ``,
+      `This link expires in 72 hours.`,
+    ].join('\n');
+
+    await this.log(email, subject, body, 'activation', { businessName, activationUrl });
+  }
+
+  async sendWelcomeEmail(email: string, businessName: string): Promise<void> {
+    const subject = `Welcome to HOA LedgerIQ — ${businessName}`;
+    const body = `Your account is active. Log in at http://localhost to get started.`;
+    await this.log(email, subject, body, 'welcome', { businessName });
+  }
+
+  async sendPaymentFailedEmail(email: string, businessName: string): Promise<void> {
+    const subject = `Payment failed for ${businessName} on HOA LedgerIQ`;
+    const body = `We were unable to process your payment. Please update your payment method.`;
+    await this.log(email, subject, body, 'payment_failed', { businessName });
+  }
+
+  async sendInviteMemberEmail(email: string, orgName: string, inviteUrl: string): Promise<void> {
+    const subject = `You've been invited to ${orgName} on HOA LedgerIQ`;
+    const body = `You've been invited to join ${orgName}. Click here to accept: ${inviteUrl}`;
+    await this.log(email, subject, body, 'invite_member', { orgName, inviteUrl });
+  }
+
+  async sendPasswordResetEmail(email: string, resetUrl: string): Promise<void> {
+    const subject = 'Reset your HOA LedgerIQ password';
+    const body = [
+      `You requested a password reset for your HOA LedgerIQ account.`,
+      ``,
+      `Click the link below to reset your password:`,
+      resetUrl,
+      ``,
+      `This link expires in 15 minutes. If you didn't request this, ignore this email.`,
+    ].join('\n');
+
+    await this.log(email, subject, body, 'password_reset', { resetUrl });
+  }
+
+  private async log(
+    toEmail: string,
+    subject: string,
+    body: string,
+    template: string,
+    metadata: Record<string, any>,
+  ): Promise<void> {
+    this.logger.log(`EMAIL STUB -> ${toEmail}`);
+    this.logger.log(`   Subject: ${subject}`);
+    this.logger.log(`   Body:\n${body}`);
+
+    try {
+      await this.dataSource.query(
+        `INSERT INTO shared.email_log (to_email, subject, body, template, metadata)
+         VALUES ($1, $2, $3, $4, $5)`,
+        [toEmail, subject, body, template, JSON.stringify(metadata)],
+      );
+    } catch (err) {
+      this.logger.warn(`Failed to log email: ${err}`);
+    }
+  }
+}

backend/src/modules/health-scores/health-scores.controller.ts

@@ -16,7 +16,7 @@ export class HealthScoresController {
   @Get('latest')
   @ApiOperation({ summary: 'Get latest operating and reserve health scores' })
   getLatest(@Req() req: any) {
-    const schema = req.user?.orgSchema;
+    const schema = req.tenantSchema;
     return this.service.getLatestScores(schema);
   }
 
@@ -24,7 +24,7 @@ export class HealthScoresController {
   @ApiOperation({ summary: 'Trigger both health score recalculations (async — returns immediately)' })
   @AllowViewer()
   async calculate(@Req() req: any) {
-    const schema = req.user?.orgSchema;
+    const schema = req.tenantSchema;
 
     // Fire-and-forget — background processing saves results to DB
     Promise.all([
@@ -44,7 +44,7 @@ export class HealthScoresController {
   @ApiOperation({ summary: 'Trigger operating fund health score recalculation (async)' })
   @AllowViewer()
   async calculateOperating(@Req() req: any) {
-    const schema = req.user?.orgSchema;
+    const schema = req.tenantSchema;
 
     // Fire-and-forget
     this.service.calculateScore(schema, 'operating').catch((err) => {
@@ -61,7 +61,7 @@ export class HealthScoresController {
   @ApiOperation({ summary: 'Trigger reserve fund health score recalculation (async)' })
   @AllowViewer()
   async calculateReserve(@Req() req: any) {
-    const schema = req.user?.orgSchema;
+    const schema = req.tenantSchema;
 
     // Fire-and-forget
     this.service.calculateScore(schema, 'reserve').catch((err) => {

backend/src/modules/health-scores/health-scores.service.ts

@@ -220,12 +220,12 @@ export class HealthScoresService {
         missing.push(`No budget found for ${year}. Upload or create an annual budget.`);
       }
 
-      // Should have capital projects (warn but don't block)
+      // Should have reserve-funded projects with estimated costs (warn but don't block)
       const projects = await qr.query(
-        `SELECT COUNT(*) as cnt FROM projects WHERE is_active = true`,
+        `SELECT COUNT(*) as cnt FROM projects WHERE is_active = true AND fund_source = 'reserve'`,
       );
       if (parseInt(projects[0].cnt) === 0) {
-        missing.push('No capital projects found. Add planned capital projects for a more accurate reserve health assessment.');
+        missing.push('No reserve-funded projects found. Add projects with estimated costs for an accurate funded-ratio calculation.');
       }
     }
 
@@ -558,10 +558,12 @@ export class HealthScoresService {
         FROM reserve_components
         ORDER BY remaining_life_years ASC NULLS LAST
       `),
-      // Capital projects
+      // Capital projects (include component-level fields for funded ratio when reserve_components is empty)
       qr.query(`
-        SELECT name, estimated_cost, target_year, target_month, fund_source,
+        SELECT name, estimated_cost, actual_cost, target_year, target_month, fund_source,
-          status, priority, current_fund_balance, funded_percentage
+          status, priority, current_fund_balance, funded_percentage,
+          category, useful_life_years, remaining_life_years, condition_rating,
+          annual_contribution
         FROM projects
         WHERE is_active = true AND status IN ('planned', 'approved', 'in_progress')
         ORDER BY target_year, target_month NULLS LAST
@@ -596,11 +598,19 @@ export class HealthScoresService {
 
     const totalReserveFund = reserveCash + totalInvestments;
 
-    const totalReplacementCost = reserveComponents
+    // Use reserve_components for funded ratio when available; fall back to
-      .reduce((s: number, c: any) => s + parseFloat(c.replacement_cost || '0'), 0);
+    // reserve-funded projects (which carry the same estimated_cost / lifecycle
+    // fields that users actually populate on the Projects page).
+    const reserveProjects = projects.filter((p: any) => p.fund_source === 'reserve');
+    const useComponentsTable = reserveComponents.length > 0;
 
-    const totalComponentFunded = reserveComponents
+    const totalReplacementCost = useComponentsTable
-      .reduce((s: number, c: any) => s + parseFloat(c.current_fund_balance || '0'), 0);
+      ? reserveComponents.reduce((s: number, c: any) => s + parseFloat(c.replacement_cost || '0'), 0)
+      : reserveProjects.reduce((s: number, p: any) => s + parseFloat(p.estimated_cost || '0'), 0);
+
+    const totalComponentFunded = useComponentsTable
+      ? reserveComponents.reduce((s: number, c: any) => s + parseFloat(c.current_fund_balance || '0'), 0)
+      : reserveProjects.reduce((s: number, p: any) => s + parseFloat(p.current_fund_balance || '0'), 0);
 
     const percentFunded = totalReplacementCost > 0 ? (totalReserveFund / totalReplacementCost) * 100 : 0;
 
@@ -615,9 +625,13 @@ export class HealthScoresService {
       .filter((b: any) => b.account_type === 'expense')
       .reduce((s: number, b: any) => s + parseFloat(b.annual_total || '0'), 0);
 
-    // Components needing replacement within 5 years
+    // Components needing replacement within 5 years — use whichever source has data
-    const urgentComponents = reserveComponents.filter(
+    const urgentComponents = useComponentsTable
+      ? reserveComponents.filter(
           (c: any) => c.remaining_life_years !== null && parseFloat(c.remaining_life_years) <= 5,
+        )
+      : reserveProjects.filter(
+          (p: any) => p.remaining_life_years !== null && parseFloat(p.remaining_life_years) <= 5,
         );
 
     // ── Build 12-month forward reserve cash flow projection ──
@@ -749,6 +763,7 @@ export class HealthScoresService {
       accounts,
       investments,
       reserveComponents,
+      reserveProjects,
       projects,
       budgets,
       assessments,
@@ -959,13 +974,15 @@ Provide 3-5 factors and 1-3 actionable recommendations. Be specific with dollar
           `- ${i.name} | ${i.investment_type} @ ${i.institution} | $${parseFloat(i.current_value || i.principal || '0').toFixed(2)} | Rate: ${parseFloat(i.interest_rate || '0').toFixed(2)}% | Maturity: ${i.maturity_date ? new Date(i.maturity_date).toLocaleDateString() : 'N/A'}`,
         ).join('\n');
 
-    const componentLines = data.reserveComponents.length === 0
+    // Build component lines from reserve_components if available, otherwise from reserve-funded projects
-      ? 'No reserve components tracked.'
+    const componentSource = data.reserveComponents.length > 0 ? data.reserveComponents : data.reserveProjects;
-      : data.reserveComponents.map((c: any) => {
+    const componentLines = componentSource.length === 0
-          const cost = parseFloat(c.replacement_cost || '0');
+      ? 'No reserve components or reserve projects tracked.'
+      : componentSource.map((c: any) => {
+          const cost = parseFloat(c.replacement_cost || c.estimated_cost || '0');
           const funded = parseFloat(c.current_fund_balance || '0');
           const pct = cost > 0 ? ((funded / cost) * 100).toFixed(0) : '0';
-          return `- ${c.name} [${c.category}] | Life: ${c.useful_life_years}yr, Remaining: ${c.remaining_life_years}yr | Cost: $${cost.toFixed(0)} | Funded: $${funded.toFixed(0)} (${pct}%) | Condition: ${c.condition_rating}/10 | Annual Contribution: $${parseFloat(c.annual_contribution || '0').toFixed(0)}`;
+          return `- ${c.name} [${c.category || 'N/A'}] | Life: ${c.useful_life_years || '?'}yr, Remaining: ${c.remaining_life_years || '?'}yr | Cost: $${cost.toFixed(0)} | Funded: $${funded.toFixed(0)} (${pct}%) | Condition: ${c.condition_rating || '?'}/10 | Annual Contribution: $${parseFloat(c.annual_contribution || '0').toFixed(0)}`;
         }).join('\n');
 
     const projectLines = data.projects.length === 0
@@ -981,7 +998,7 @@ Provide 3-5 factors and 1-3 actionable recommendations. Be specific with dollar
     const urgentLines = data.urgentComponents.length === 0
       ? 'None — no components due within 5 years.'
       : data.urgentComponents.map((c: any) => {
-          const cost = parseFloat(c.replacement_cost || '0');
+          const cost = parseFloat(c.replacement_cost || c.estimated_cost || '0');
           const funded = parseFloat(c.current_fund_balance || '0');
           const gap = cost - funded;
           return `- ${c.name}: ${c.remaining_life_years} years remaining, $${gap.toFixed(0)} funding gap`;
@@ -997,8 +1014,8 @@ Reserve Cash (bank accounts): $${data.reserveCash.toFixed(2)}
 Reserve Investments: $${data.totalInvestments.toFixed(2)}
 Total Reserve Fund: $${data.totalReserveFund.toFixed(2)}
 
-Total Replacement Cost (all components): $${data.totalReplacementCost.toFixed(2)}
+Total Replacement Cost (all components): ${data.totalReplacementCost > 0 ? '$' + data.totalReplacementCost.toFixed(2) : '$0.00 (no reserve components entered — funded ratio cannot be calculated)'}
-Percent Funded: ${data.percentFunded.toFixed(1)}%
+Percent Funded: ${data.totalReplacementCost > 0 ? data.percentFunded.toFixed(1) + '%' : 'N/A — no reserve components with replacement costs have been entered. Do NOT report a 0% funded ratio; instead note that funded ratio is unavailable due to missing component data.'}
 
 Annual Reserve Contribution (budgeted income): $${data.annualReserveContribution.toFixed(2)}
 Annual Reserve Expenses (budgeted): $${data.annualReserveExpenses.toFixed(2)}

backend/src/modules/investment-planning/investment-planning.service.ts

@@ -38,6 +38,15 @@ export interface MarketRate {
   fetched_at: string;
 }
 
+export interface RecommendationComponent {
+  label: string;
+  amount: number;
+  term_months: number;
+  rate: number;
+  bank_name?: string;
+  investment_type?: string;
+}
+
 export interface Recommendation {
   type: 'cd_ladder' | 'new_investment' | 'reallocation' | 'maturity_action' | 'liquidity_warning' | 'general';
   priority: 'high' | 'medium' | 'low';
@@ -50,6 +59,7 @@ export interface Recommendation {
   suggested_rate?: number;
   bank_name?: string;
   rationale: string;
+  components?: RecommendationComponent[];
 }
 
 export interface AIResponse {
@@ -904,13 +914,28 @@ Respond with ONLY valid JSON (no markdown, no code fences) matching this exact s
       "suggested_term": "12 months",
       "suggested_rate": 4.50,
       "bank_name": "Bank name from market rates (if applicable)",
-      "rationale": "Financial reasoning for why this makes sense"
+      "rationale": "Financial reasoning for why this makes sense",
+      "components": [
+        {
+          "label": "Component label (e.g. '6-Month CD at Marcus')",
+          "amount": 6600.00,
+          "term_months": 6,
+          "rate": 4.05,
+          "bank_name": "Marcus",
+          "investment_type": "cd"
+        }
+      ]
     }
   ],
   "overall_assessment": "2-3 sentence overview of the HOA's current investment position and opportunities",
   "risk_notes": ["Array of risk items or concerns to flag for the board"]
 }
 
+IMPORTANT ABOUT COMPONENTS:
+- For cd_ladder recommendations, you MUST include a "components" array with each individual CD as a separate component. Each component should have its own label, amount, term_months, rate, and bank_name. The suggested_amount should be the total of all component amounts.
+- For other multi-part strategies (e.g. splitting funds across multiple accounts), also include a "components" array.
+- For simple single-investment recommendations, omit the "components" field entirely.
+
 IMPORTANT: Provide 3-7 actionable recommendations. Prioritize high-priority items (liquidity risks, maturing investments) before optimization opportunities. Include specific dollar amounts wherever possible. When there are opportunities for better rates on existing positions, quantify the additional annual interest that could be earned.`;
 
     // Build the data context for the user prompt

backend/src/modules/onboarding/onboarding.controller.ts

@@ -0,0 +1,31 @@
+import { Controller, Get, Patch, Body, UseGuards, Request, BadRequestException } from '@nestjs/common';
+import { ApiTags, ApiOperation, ApiBearerAuth } from '@nestjs/swagger';
+import { JwtAuthGuard } from '../auth/guards/jwt-auth.guard';
+import { AllowViewer } from '../../common/decorators/allow-viewer.decorator';
+import { OnboardingService } from './onboarding.service';
+
+@ApiTags('onboarding')
+@Controller('onboarding')
+@ApiBearerAuth()
+@UseGuards(JwtAuthGuard)
+export class OnboardingController {
+  constructor(private onboardingService: OnboardingService) {}
+
+  @Get('progress')
+  @ApiOperation({ summary: 'Get onboarding progress for current org' })
+  @AllowViewer()
+  async getProgress(@Request() req: any) {
+    const orgId = req.user.orgId;
+    if (!orgId) throw new BadRequestException('No organization context');
+    return this.onboardingService.getProgress(orgId);
+  }
+
+  @Patch('progress')
+  @ApiOperation({ summary: 'Mark an onboarding step as complete' })
+  async markStep(@Request() req: any, @Body() body: { step: string }) {
+    const orgId = req.user.orgId;
+    if (!orgId) throw new BadRequestException('No organization context');
+    if (!body.step) throw new BadRequestException('step is required');
+    return this.onboardingService.markStepComplete(orgId, body.step);
+  }
+}

backend/src/modules/onboarding/onboarding.module.ts

@@ -0,0 +1,10 @@
+import { Module } from '@nestjs/common';
+import { OnboardingService } from './onboarding.service';
+import { OnboardingController } from './onboarding.controller';
+
+@Module({
+  controllers: [OnboardingController],
+  providers: [OnboardingService],
+  exports: [OnboardingService],
+})
+export class OnboardingModule {}

backend/src/modules/onboarding/onboarding.service.ts

@@ -0,0 +1,79 @@
+import { Injectable, Logger } from '@nestjs/common';
+import { DataSource } from 'typeorm';
+
+const REQUIRED_STEPS = ['profile', 'workspace', 'invite_member', 'first_workflow'];
+
+@Injectable()
+export class OnboardingService {
+  private readonly logger = new Logger(OnboardingService.name);
+
+  constructor(private dataSource: DataSource) {}
+
+  async getProgress(orgId: string) {
+    const rows = await this.dataSource.query(
+      `SELECT completed_steps, completed_at, updated_at
+       FROM shared.onboarding_progress
+       WHERE organization_id = $1`,
+      [orgId],
+    );
+
+    if (rows.length === 0) {
+      // Create a fresh record
+      await this.dataSource.query(
+        `INSERT INTO shared.onboarding_progress (organization_id)
+         VALUES ($1) ON CONFLICT DO NOTHING`,
+        [orgId],
+      );
+      return { completedSteps: [], completedAt: null, requiredSteps: REQUIRED_STEPS };
+    }
+
+    return {
+      completedSteps: rows[0].completed_steps || [],
+      completedAt: rows[0].completed_at,
+      requiredSteps: REQUIRED_STEPS,
+    };
+  }
+
+  async markStepComplete(orgId: string, step: string) {
+    // Add step to array (using array_append with dedup)
+    await this.dataSource.query(
+      `INSERT INTO shared.onboarding_progress (organization_id, completed_steps, updated_at)
+       VALUES ($1, ARRAY[$2::text], NOW())
+       ON CONFLICT (organization_id)
+       DO UPDATE SET
+         completed_steps = CASE
+           WHEN $2 = ANY(onboarding_progress.completed_steps) THEN onboarding_progress.completed_steps
+           ELSE array_append(onboarding_progress.completed_steps, $2::text)
+         END,
+         updated_at = NOW()`,
+      [orgId, step],
+    );
+
+    // Check if all required steps are done
+    const rows = await this.dataSource.query(
+      `SELECT completed_steps FROM shared.onboarding_progress WHERE organization_id = $1`,
+      [orgId],
+    );
+
+    const completedSteps = rows[0]?.completed_steps || [];
+    const allDone = REQUIRED_STEPS.every((s) => completedSteps.includes(s));
+
+    if (allDone) {
+      await this.dataSource.query(
+        `UPDATE shared.onboarding_progress SET completed_at = NOW() WHERE organization_id = $1 AND completed_at IS NULL`,
+        [orgId],
+      );
+    }
+
+    return this.getProgress(orgId);
+  }
+
+  async resetProgress(orgId: string) {
+    await this.dataSource.query(
+      `UPDATE shared.onboarding_progress SET completed_steps = '{}', completed_at = NULL, updated_at = NOW()
+       WHERE organization_id = $1`,
+      [orgId],
+    );
+    return this.getProgress(orgId);
+  }
+}

backend/src/modules/reports/reports.service.ts

@@ -716,14 +716,38 @@ export class ReportsService {
     `);
     const estMonthlyInterest = acctInterestTotal + parseFloat(invInterest[0]?.total || '0');
 
-    // Interest earned YTD: approximate from current_value - principal (unrealized gains)
+    // Interest earned YTD: actual interest income from journal entries for current year
+    const currentYear = new Date().getFullYear();
     const interestEarned = await this.tenant.query(`
-      SELECT COALESCE(SUM(current_value - principal), 0) as total
+      SELECT COALESCE(SUM(jel.credit - jel.debit), 0) as total
-      FROM investment_accounts WHERE is_active = true AND current_value > principal
+      FROM accounts a
-    `);
+      JOIN journal_entry_lines jel ON jel.account_id = a.id
+      JOIN journal_entries je ON je.id = jel.journal_entry_id
+        AND je.is_posted = true AND je.is_void = false
+        AND EXTRACT(YEAR FROM je.entry_date) = $1
+      WHERE a.account_type = 'income' AND a.is_active = true
+        AND LOWER(a.name) LIKE '%interest%'
+    `, [currentYear]);
+
+    // Interest earned last year (for YoY comparison)
+    const interestLastYear = await this.tenant.query(`
+      SELECT COALESCE(SUM(jel.credit - jel.debit), 0) as total
+      FROM accounts a
+      JOIN journal_entry_lines jel ON jel.account_id = a.id
+      JOIN journal_entries je ON je.id = jel.journal_entry_id
+        AND je.is_posted = true AND je.is_void = false
+        AND EXTRACT(YEAR FROM je.entry_date) = $1
+      WHERE a.account_type = 'income' AND a.is_active = true
+        AND LOWER(a.name) LIKE '%interest%'
+    `, [currentYear - 1]);
+
+    // Projected interest for current year: YTD actual + remaining months using
+    // the rate-based est_monthly_interest (same source as the dashboard KPI)
+    const currentMonth = new Date().getMonth() + 1;
+    const ytdInterest = parseFloat(interestEarned[0]?.total || '0');
+    const projectedInterest = ytdInterest + (estMonthlyInterest * (12 - currentMonth));
 
     // Planned capital spend for current year
-    const currentYear = new Date().getFullYear();
     const capitalSpend = await this.tenant.query(`
       SELECT COALESCE(SUM(estimated_cost), 0) as total
       FROM projects WHERE target_year = $1 AND status IN ('planned', 'in_progress') AND is_active = true
@@ -749,7 +773,9 @@ export class ReportsService {
       operating_investments: operatingInvestments.toFixed(2),
       reserve_investments: reserveInvestments.toFixed(2),
       est_monthly_interest: estMonthlyInterest.toFixed(2),
-      interest_earned_ytd: interestEarned[0]?.total || '0.00',
+      interest_earned_ytd: ytdInterest.toFixed(2),
+      interest_last_year: parseFloat(interestLastYear[0]?.total || '0').toFixed(2),
+      interest_projected: projectedInterest.toFixed(2),
       planned_capital_spend: capitalSpend[0]?.total || '0.00',
     };
   }
@@ -838,8 +864,29 @@ export class ReportsService {
     // We need budgets for startYear and startYear+1 to cover 24 months
     const budgetsByYearMonth: Record<string, { opIncome: number; opExpense: number; resIncome: number; resExpense: number }> = {};
 
-    for (const yr of [startYear, startYear + 1, startYear + 2]) {
+    const endYear = startYear + Math.ceil(months / 12) + 1;
-      const budgetRows = await this.tenant.query(
+    for (let yr = startYear; yr <= endYear; yr++) {
+      let budgetRows: any[];
+      try {
+        budgetRows = await this.tenant.query(
+          `SELECT fund_type, account_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt FROM (
+            SELECT b.account_id, b.fund_type, a.account_type,
+              b.jan, b.feb, b.mar, b.apr, b.may, b.jun, b.jul, b.aug, b.sep, b.oct, b.nov, b.dec_amt,
+              1 as source_priority
+            FROM budgets b JOIN accounts a ON a.id = b.account_id WHERE b.fiscal_year = $1
+            UNION ALL
+            SELECT bpl.account_id, bpl.fund_type, a.account_type,
+              bpl.jan, bpl.feb, bpl.mar, bpl.apr, bpl.may, bpl.jun, bpl.jul, bpl.aug, bpl.sep, bpl.oct, bpl.nov, bpl.dec_amt,
+              2 as source_priority
+            FROM budget_plan_lines bpl
+            JOIN budget_plans bp ON bp.id = bpl.budget_plan_id
+            JOIN accounts a ON a.id = bpl.account_id
+            WHERE bp.fiscal_year = $1
+          ) combined
+          ORDER BY account_id, fund_type, source_priority`, [yr],
+        );
+      } catch {
+        budgetRows = await this.tenant.query(
           `SELECT b.fund_type, a.account_type,
             b.jan, b.feb, b.mar, b.apr, b.may, b.jun,
             b.jul, b.aug, b.sep, b.oct, b.nov, b.dec_amt
@@ -847,6 +894,7 @@ export class ReportsService {
           JOIN accounts a ON a.id = b.account_id
           WHERE b.fiscal_year = $1`, [yr],
         );
+      }
       for (let m = 0; m < 12; m++) {
         const key = `${yr}-${m + 1}`;
         if (!budgetsByYearMonth[key]) budgetsByYearMonth[key] = { opIncome: 0, opExpense: 0, resIncome: 0, resExpense: 0 };

db/migrations/013-board-planning.sql

@@ -0,0 +1,83 @@
+-- Migration 013: Board Planning tables (scenarios, investments, assessments)
+-- Applies to all existing tenant schemas
+
+DO $$
+DECLARE
+  tenant_schema TEXT;
+BEGIN
+  FOR tenant_schema IN
+    SELECT schema_name FROM information_schema.schemata
+    WHERE schema_name LIKE 'tenant_%'
+  LOOP
+    -- Board Scenarios
+    EXECUTE format('
+      CREATE TABLE IF NOT EXISTS %I.board_scenarios (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        name VARCHAR(255) NOT NULL,
+        description TEXT,
+        scenario_type VARCHAR(30) NOT NULL CHECK (scenario_type IN (''investment'', ''assessment'')),
+        status VARCHAR(20) DEFAULT ''draft'' CHECK (status IN (''draft'', ''active'', ''approved'', ''archived'')),
+        projection_months INTEGER DEFAULT 36,
+        projection_cache JSONB,
+        projection_cached_at TIMESTAMPTZ,
+        created_by UUID NOT NULL,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW()
+      )', tenant_schema);
+
+    -- Scenario Investments
+    EXECUTE format('
+      CREATE TABLE IF NOT EXISTS %I.scenario_investments (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        scenario_id UUID NOT NULL REFERENCES %I.board_scenarios(id) ON DELETE CASCADE,
+        source_recommendation_id UUID,
+        label VARCHAR(255) NOT NULL,
+        investment_type VARCHAR(50) CHECK (investment_type IN (''cd'', ''money_market'', ''treasury'', ''savings'', ''other'')),
+        fund_type VARCHAR(20) NOT NULL CHECK (fund_type IN (''operating'', ''reserve'')),
+        principal DECIMAL(15,2) NOT NULL,
+        interest_rate DECIMAL(6,4),
+        term_months INTEGER,
+        institution VARCHAR(255),
+        purchase_date DATE,
+        maturity_date DATE,
+        auto_renew BOOLEAN DEFAULT FALSE,
+        executed_investment_id UUID,
+        notes TEXT,
+        sort_order INTEGER DEFAULT 0,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW()
+      )', tenant_schema, tenant_schema);
+
+    -- Scenario Assessments
+    EXECUTE format('
+      CREATE TABLE IF NOT EXISTS %I.scenario_assessments (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        scenario_id UUID NOT NULL REFERENCES %I.board_scenarios(id) ON DELETE CASCADE,
+        change_type VARCHAR(30) NOT NULL CHECK (change_type IN (''dues_increase'', ''special_assessment'', ''dues_decrease'')),
+        label VARCHAR(255) NOT NULL,
+        target_fund VARCHAR(20) CHECK (target_fund IN (''operating'', ''reserve'', ''both'')),
+        percentage_change DECIMAL(6,3),
+        flat_amount_change DECIMAL(10,2),
+        special_total DECIMAL(15,2),
+        special_per_unit DECIMAL(10,2),
+        special_installments INTEGER DEFAULT 1,
+        effective_date DATE NOT NULL,
+        end_date DATE,
+        applies_to_group_id UUID,
+        notes TEXT,
+        sort_order INTEGER DEFAULT 0,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW()
+      )', tenant_schema, tenant_schema);
+
+    -- Indexes
+    EXECUTE format('CREATE INDEX IF NOT EXISTS idx_%s_bs_type_status ON %I.board_scenarios(scenario_type, status)',
+      replace(tenant_schema, '.', '_'), tenant_schema);
+    EXECUTE format('CREATE INDEX IF NOT EXISTS idx_%s_si_scenario ON %I.scenario_investments(scenario_id)',
+      replace(tenant_schema, '.', '_'), tenant_schema);
+    EXECUTE format('CREATE INDEX IF NOT EXISTS idx_%s_sa_scenario ON %I.scenario_assessments(scenario_id)',
+      replace(tenant_schema, '.', '_'), tenant_schema);
+
+    RAISE NOTICE 'Board planning tables created for schema: %', tenant_schema;
+  END LOOP;
+END $$;

db/migrations/014-budget-planning.sql

@@ -0,0 +1,54 @@
+-- Migration: Add budget_plans and budget_plan_lines tables to all tenant schemas
+DO $migration$
+DECLARE
+  s TEXT;
+BEGIN
+  FOR s IN
+    SELECT schema_name FROM information_schema.schemata WHERE schema_name LIKE 'tenant_%'
+  LOOP
+    -- budget_plans
+    EXECUTE format('
+      CREATE TABLE IF NOT EXISTS %I.budget_plans (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        fiscal_year INTEGER NOT NULL,
+        status VARCHAR(20) NOT NULL DEFAULT ''planning'' CHECK (status IN (''planning'', ''approved'', ''ratified'')),
+        base_year INTEGER NOT NULL,
+        inflation_rate DECIMAL(5,2) NOT NULL DEFAULT 2.50,
+        notes TEXT,
+        created_by UUID,
+        approved_by UUID,
+        approved_at TIMESTAMPTZ,
+        ratified_by UUID,
+        ratified_at TIMESTAMPTZ,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW(),
+        UNIQUE(fiscal_year)
+      )', s);
+
+    -- budget_plan_lines
+    EXECUTE format('
+      CREATE TABLE IF NOT EXISTS %I.budget_plan_lines (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        budget_plan_id UUID NOT NULL REFERENCES %I.budget_plans(id) ON DELETE CASCADE,
+        account_id UUID NOT NULL REFERENCES %I.accounts(id),
+        fund_type VARCHAR(20) NOT NULL CHECK (fund_type IN (''operating'', ''reserve'')),
+        jan DECIMAL(12,2) DEFAULT 0, feb DECIMAL(12,2) DEFAULT 0,
+        mar DECIMAL(12,2) DEFAULT 0, apr DECIMAL(12,2) DEFAULT 0,
+        may DECIMAL(12,2) DEFAULT 0, jun DECIMAL(12,2) DEFAULT 0,
+        jul DECIMAL(12,2) DEFAULT 0, aug DECIMAL(12,2) DEFAULT 0,
+        sep DECIMAL(12,2) DEFAULT 0, oct DECIMAL(12,2) DEFAULT 0,
+        nov DECIMAL(12,2) DEFAULT 0, dec_amt DECIMAL(12,2) DEFAULT 0,
+        is_manually_adjusted BOOLEAN DEFAULT FALSE,
+        notes TEXT,
+        UNIQUE(budget_plan_id, account_id, fund_type)
+      )', s, s, s);
+
+    -- Indexes
+    EXECUTE format('CREATE INDEX IF NOT EXISTS idx_%s_bp_year ON %I.budget_plans(fiscal_year)', replace(s, 'tenant_', ''), s);
+    EXECUTE format('CREATE INDEX IF NOT EXISTS idx_%s_bp_status ON %I.budget_plans(status)', replace(s, 'tenant_', ''), s);
+    EXECUTE format('CREATE INDEX IF NOT EXISTS idx_%s_bpl_plan ON %I.budget_plan_lines(budget_plan_id)', replace(s, 'tenant_', ''), s);
+
+    RAISE NOTICE 'Migrated schema: %', s;
+  END LOOP;
+END;
+$migration$;

db/migrations/015-saas-onboarding-auth.sql

@@ -0,0 +1,107 @@
+-- Migration 015: SaaS Onboarding + Auth (Stripe, Refresh Tokens, MFA, SSO, Passkeys)
+-- Adds tables for refresh tokens, stripe event tracking, invite tokens,
+-- onboarding progress, and WebAuthn passkeys.
+
+-- ============================================================================
+-- 1. Modify shared.organizations — add Stripe billing columns
+-- ============================================================================
+ALTER TABLE shared.organizations ADD COLUMN IF NOT EXISTS stripe_customer_id VARCHAR(255) UNIQUE;
+ALTER TABLE shared.organizations ADD COLUMN IF NOT EXISTS stripe_subscription_id VARCHAR(255) UNIQUE;
+ALTER TABLE shared.organizations ADD COLUMN IF NOT EXISTS trial_ends_at TIMESTAMPTZ;
+
+-- Update plan_level CHECK constraint to include new SaaS plan tiers
+-- (Drop and re-add since ALTER CHECK is not supported in PG)
+ALTER TABLE shared.organizations DROP CONSTRAINT IF EXISTS organizations_plan_level_check;
+ALTER TABLE shared.organizations ADD CONSTRAINT organizations_plan_level_check
+  CHECK (plan_level IN ('standard', 'premium', 'enterprise', 'starter', 'professional'));
+
+-- ============================================================================
+-- 2. New table: shared.refresh_tokens
+-- ============================================================================
+CREATE TABLE IF NOT EXISTS shared.refresh_tokens (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    user_id UUID NOT NULL REFERENCES shared.users(id) ON DELETE CASCADE,
+    token_hash VARCHAR(255) UNIQUE NOT NULL,
+    expires_at TIMESTAMPTZ NOT NULL,
+    revoked_at TIMESTAMPTZ,
+    created_at TIMESTAMPTZ DEFAULT NOW()
+);
+
+CREATE INDEX IF NOT EXISTS idx_refresh_tokens_user ON shared.refresh_tokens(user_id);
+CREATE INDEX IF NOT EXISTS idx_refresh_tokens_hash ON shared.refresh_tokens(token_hash);
+CREATE INDEX IF NOT EXISTS idx_refresh_tokens_expires ON shared.refresh_tokens(expires_at);
+
+-- ============================================================================
+-- 3. New table: shared.stripe_events (idempotency for webhook processing)
+-- ============================================================================
+CREATE TABLE IF NOT EXISTS shared.stripe_events (
+    id VARCHAR(255) PRIMARY KEY,
+    type VARCHAR(100) NOT NULL,
+    processed_at TIMESTAMPTZ DEFAULT NOW(),
+    payload JSONB
+);
+
+-- ============================================================================
+-- 4. New table: shared.invite_tokens (magic link activation)
+-- ============================================================================
+CREATE TABLE IF NOT EXISTS shared.invite_tokens (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    organization_id UUID NOT NULL REFERENCES shared.organizations(id) ON DELETE CASCADE,
+    user_id UUID NOT NULL REFERENCES shared.users(id) ON DELETE CASCADE,
+    token_hash VARCHAR(255) UNIQUE NOT NULL,
+    expires_at TIMESTAMPTZ NOT NULL,
+    used_at TIMESTAMPTZ,
+    created_at TIMESTAMPTZ DEFAULT NOW()
+);
+
+CREATE INDEX IF NOT EXISTS idx_invite_tokens_hash ON shared.invite_tokens(token_hash);
+CREATE INDEX IF NOT EXISTS idx_invite_tokens_user ON shared.invite_tokens(user_id);
+
+-- ============================================================================
+-- 5. New table: shared.onboarding_progress
+-- ============================================================================
+CREATE TABLE IF NOT EXISTS shared.onboarding_progress (
+    organization_id UUID PRIMARY KEY REFERENCES shared.organizations(id) ON DELETE CASCADE,
+    completed_steps TEXT[] DEFAULT '{}',
+    completed_at TIMESTAMPTZ,
+    updated_at TIMESTAMPTZ DEFAULT NOW()
+);
+
+-- ============================================================================
+-- 6. New table: shared.user_passkeys (WebAuthn)
+-- ============================================================================
+CREATE TABLE IF NOT EXISTS shared.user_passkeys (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    user_id UUID NOT NULL REFERENCES shared.users(id) ON DELETE CASCADE,
+    credential_id TEXT UNIQUE NOT NULL,
+    public_key TEXT NOT NULL,
+    counter BIGINT DEFAULT 0,
+    device_name VARCHAR(255),
+    transports TEXT[],
+    created_at TIMESTAMPTZ DEFAULT NOW(),
+    last_used_at TIMESTAMPTZ
+);
+
+CREATE INDEX IF NOT EXISTS idx_user_passkeys_user ON shared.user_passkeys(user_id);
+CREATE INDEX IF NOT EXISTS idx_user_passkeys_cred ON shared.user_passkeys(credential_id);
+
+-- ============================================================================
+-- 7. Modify shared.users — add MFA/WebAuthn columns
+-- ============================================================================
+ALTER TABLE shared.users ADD COLUMN IF NOT EXISTS totp_verified_at TIMESTAMPTZ;
+ALTER TABLE shared.users ADD COLUMN IF NOT EXISTS recovery_codes TEXT;
+ALTER TABLE shared.users ADD COLUMN IF NOT EXISTS webauthn_challenge TEXT;
+ALTER TABLE shared.users ADD COLUMN IF NOT EXISTS has_seen_intro BOOLEAN DEFAULT FALSE;
+
+-- ============================================================================
+-- 8. Stubbed email log table (for development — replaces real email sends)
+-- ============================================================================
+CREATE TABLE IF NOT EXISTS shared.email_log (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    to_email VARCHAR(255) NOT NULL,
+    subject VARCHAR(500) NOT NULL,
+    body TEXT,
+    template VARCHAR(100),
+    metadata JSONB,
+    sent_at TIMESTAMPTZ DEFAULT NOW()
+);

db/migrations/016-password-reset-tokens.sql

@@ -0,0 +1,25 @@
+-- Migration 016: Password Reset Tokens
+-- Adds table for password reset token storage (hashed, single-use, short-lived).
+
+CREATE TABLE IF NOT EXISTS shared.password_reset_tokens (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    user_id UUID NOT NULL REFERENCES shared.users(id) ON DELETE CASCADE,
+    token_hash VARCHAR(255) UNIQUE NOT NULL,
+    expires_at TIMESTAMPTZ NOT NULL,
+    used_at TIMESTAMPTZ,
+    created_at TIMESTAMPTZ DEFAULT NOW()
+);
+
+CREATE INDEX IF NOT EXISTS idx_password_reset_tokens_hash ON shared.password_reset_tokens(token_hash);
+CREATE INDEX IF NOT EXISTS idx_password_reset_tokens_user ON shared.password_reset_tokens(user_id);
+
+-- Also ensure email_log table exists (may not exist if migration 015 hasn't been applied)
+CREATE TABLE IF NOT EXISTS shared.email_log (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    to_email VARCHAR(255) NOT NULL,
+    subject VARCHAR(500) NOT NULL,
+    body TEXT,
+    template VARCHAR(100),
+    metadata JSONB,
+    sent_at TIMESTAMPTZ DEFAULT NOW()
+);

docker-compose.yml

@@ -29,6 +29,21 @@ services:
       - NEW_RELIC_ENABLED=${NEW_RELIC_ENABLED:-false}
       - NEW_RELIC_LICENSE_KEY=${NEW_RELIC_LICENSE_KEY:-}
       - NEW_RELIC_APP_NAME=${NEW_RELIC_APP_NAME:-HOALedgerIQ_App}
+      - STRIPE_SECRET_KEY=${STRIPE_SECRET_KEY:-}
+      - STRIPE_WEBHOOK_SECRET=${STRIPE_WEBHOOK_SECRET:-}
+      - STRIPE_STARTER_PRICE_ID=${STRIPE_STARTER_PRICE_ID:-}
+      - STRIPE_PROFESSIONAL_PRICE_ID=${STRIPE_PROFESSIONAL_PRICE_ID:-}
+      - STRIPE_ENTERPRISE_PRICE_ID=${STRIPE_ENTERPRISE_PRICE_ID:-}
+      - GOOGLE_CLIENT_ID=${GOOGLE_CLIENT_ID:-}
+      - GOOGLE_CLIENT_SECRET=${GOOGLE_CLIENT_SECRET:-}
+      - GOOGLE_CALLBACK_URL=${GOOGLE_CALLBACK_URL:-http://localhost/api/auth/google/callback}
+      - AZURE_CLIENT_ID=${AZURE_CLIENT_ID:-}
+      - AZURE_CLIENT_SECRET=${AZURE_CLIENT_SECRET:-}
+      - AZURE_TENANT_ID=${AZURE_TENANT_ID:-}
+      - AZURE_CALLBACK_URL=${AZURE_CALLBACK_URL:-http://localhost/api/auth/azure/callback}
+      - WEBAUTHN_RP_ID=${WEBAUTHN_RP_ID:-localhost}
+      - WEBAUTHN_RP_ORIGIN=${WEBAUTHN_RP_ORIGIN:-http://localhost}
+      - INVITE_TOKEN_SECRET=${INVITE_TOKEN_SECRET:-dev-invite-secret}
     volumes:
       - ./backend/src:/app/src
       - ./backend/nest-cli.json:/app/nest-cli.json

frontend/index.html

@@ -9,5 +9,34 @@
   <body>
     <div id="root"></div>
     <script type="module" src="/src/main.tsx"></script>
+    <script>
+      (function(d,t) {
+        var BASE_URL="https://chat.hoaledgeriq.com";
+        var g=d.createElement(t),s=d.getElementsByTagName(t)[0];
+        g.src=BASE_URL+"/packs/js/sdk.js";
+        g.async=true;
+        s.parentNode.insertBefore(g,s);
+        g.onload=function(){
+          window.chatwootSDK.run({
+            websiteToken:'K6VXvTtKXvaCMvre4yK85SPb',
+            baseUrl:BASE_URL
+          })
+        }
+      })(document,"script");
+      window.addEventListener('chatwoot:ready', function() {
+        try {
+          var raw = localStorage.getItem('ledgeriq-auth');
+          if (!raw) return;
+          var auth = JSON.parse(raw);
+          var user = auth && auth.state && auth.state.user;
+          if (user && window.$chatwoot) {
+            window.$chatwoot.setUser(user.id, {
+              name: (user.firstName || '') + ' ' + (user.lastName || ''),
+              email: user.email
+            });
+          }
+        } catch (e) {}
+      });
+    </script>
   </body>
 </html>

frontend/package-lock.json

@@ -1,12 +1,12 @@
 {
   "name": "hoa-ledgeriq-frontend",
-  "version": "2026.3.7-beta",
+  "version": "2026.3.17",
   "lockfileVersion": 3,
   "requires": true,
   "packages": {
     "": {
       "name": "hoa-ledgeriq-frontend",
-      "version": "2026.3.7-beta",
+      "version": "2026.3.17",
       "dependencies": {
         "@mantine/core": "^7.15.3",
         "@mantine/dates": "^7.15.3",
@@ -14,6 +14,7 @@
         "@mantine/hooks": "^7.15.3",
         "@mantine/modals": "^7.15.3",
         "@mantine/notifications": "^7.15.3",
+        "@simplewebauthn/browser": "^13.3.0",
         "@tabler/icons-react": "^3.28.1",
         "@tanstack/react-query": "^5.64.2",
         "axios": "^1.7.9",
@@ -1289,6 +1290,12 @@
         "win32"
       ]
     },
+    "node_modules/@simplewebauthn/browser": {
+      "version": "13.3.0",
+      "resolved": "https://registry.npmjs.org/@simplewebauthn/browser/-/browser-13.3.0.tgz",
+      "integrity": "sha512-BE/UWv6FOToAdVk0EokzkqQQDOWtNydYlY6+OrmiZ5SCNmb41VehttboTetUM3T/fr6EAFYVXjz4My2wg230rQ==",
+      "license": "MIT"
+    },
     "node_modules/@tabler/icons": {
       "version": "3.36.1",
       "resolved": "https://registry.npmjs.org/@tabler/icons/-/icons-3.36.1.tgz",

frontend/package.json

@@ -1,6 +1,6 @@
 {
   "name": "hoa-ledgeriq-frontend",
-  "version": "2026.3.7-beta",
+  "version": "2026.3.17",
   "private": true,
   "type": "module",
   "scripts": {
@@ -16,6 +16,7 @@
     "@mantine/hooks": "^7.15.3",
     "@mantine/modals": "^7.15.3",
     "@mantine/notifications": "^7.15.3",
+    "@simplewebauthn/browser": "^13.3.0",
     "@tabler/icons-react": "^3.28.1",
     "@tanstack/react-query": "^5.64.2",
     "axios": "^1.7.9",

frontend/src/App.tsx

@@ -4,6 +4,7 @@ import { AppLayout } from './components/layout/AppLayout';
 import { LoginPage } from './pages/auth/LoginPage';
 import { RegisterPage } from './pages/auth/RegisterPage';
 import { SelectOrgPage } from './pages/auth/SelectOrgPage';
+import { ActivatePage } from './pages/auth/ActivatePage';
 import { DashboardPage } from './pages/dashboard/DashboardPage';
 import { AccountsPage } from './pages/accounts/AccountsPage';
 import { TransactionsPage } from './pages/transactions/TransactionsPage';
@@ -31,6 +32,15 @@ import { AssessmentGroupsPage } from './pages/assessment-groups/AssessmentGroups
 import { CashFlowForecastPage } from './pages/cash-flow/CashFlowForecastPage';
 import { MonthlyActualsPage } from './pages/monthly-actuals/MonthlyActualsPage';
 import { InvestmentPlanningPage } from './pages/investment-planning/InvestmentPlanningPage';
+import { InvestmentScenariosPage } from './pages/board-planning/InvestmentScenariosPage';
+import { InvestmentScenarioDetailPage } from './pages/board-planning/InvestmentScenarioDetailPage';
+import { AssessmentScenariosPage } from './pages/board-planning/AssessmentScenariosPage';
+import { AssessmentScenarioDetailPage } from './pages/board-planning/AssessmentScenarioDetailPage';
+import { ScenarioComparisonPage } from './pages/board-planning/ScenarioComparisonPage';
+import { BudgetPlanningPage } from './pages/board-planning/BudgetPlanningPage';
+import { PricingPage } from './pages/pricing/PricingPage';
+import { OnboardingPage } from './pages/onboarding/OnboardingPage';
+import { OnboardingPendingPage } from './pages/onboarding/OnboardingPendingPage';
 
 function ProtectedRoute({ children }: { children: React.ReactNode }) {
   const token = useAuthStore((s) => s.token);
@@ -71,6 +81,12 @@ function AuthRoute({ children }: { children: React.ReactNode }) {
 export function App() {
   return (
     <Routes>
+      {/* Public routes (no auth required) */}
+      <Route path="/pricing" element={<PricingPage />} />
+      <Route path="/activate" element={<ActivatePage />} />
+      <Route path="/onboarding/pending" element={<OnboardingPendingPage />} />
+
+      {/* Auth routes (redirect if already logged in) */}
       <Route
         path="/login"
         element={
@@ -95,6 +111,18 @@ export function App() {
           </ProtectedRoute>
         }
       />
+
+      {/* Onboarding (requires auth but not org selection) */}
+      <Route
+        path="/onboarding"
+        element={
+          <ProtectedRoute>
+            <OnboardingPage />
+          </ProtectedRoute>
+        }
+      />
+
+      {/* Admin routes */}
       <Route
         path="/admin"
         element={
@@ -105,6 +133,8 @@ export function App() {
       >
         <Route index element={<AdminPage />} />
       </Route>
+
+      {/* Main app routes (require auth + org) */}
       <Route
         path="/*"
         element={
@@ -137,6 +167,12 @@ export function App() {
         <Route path="reports/sankey" element={<SankeyPage />} />
         <Route path="reports/year-end" element={<YearEndPage />} />
         <Route path="reports/quarterly" element={<QuarterlyReportPage />} />
+        <Route path="board-planning/budgets" element={<BudgetPlanningPage />} />
+        <Route path="board-planning/investments" element={<InvestmentScenariosPage />} />
+        <Route path="board-planning/investments/:id" element={<InvestmentScenarioDetailPage />} />
+        <Route path="board-planning/assessments" element={<AssessmentScenariosPage />} />
+        <Route path="board-planning/assessments/:id" element={<AssessmentScenarioDetailPage />} />
+        <Route path="board-planning/compare" element={<ScenarioComparisonPage />} />
         <Route path="settings" element={<SettingsPage />} />
         <Route path="preferences" element={<UserPreferencesPage />} />
         <Route path="org-members" element={<OrgMembersPage />} />

frontend/src/components/layout/AppLayout.tsx

@@ -18,7 +18,7 @@ import { usePreferencesStore } from '../../stores/preferencesStore';
 import { Sidebar } from './Sidebar';
 import { AppTour } from '../onboarding/AppTour';
 import { OnboardingWizard } from '../onboarding/OnboardingWizard';
-import logoSrc from '../../assets/logo.svg';
+import logoSrc from '../../assets/logo.png';
 
 export function AppLayout() {
   const [opened, { toggle, close }] = useDisclosure();
@@ -106,7 +106,16 @@ export function AppLayout() {
         <Group h={60} px="md" justify="space-between">
           <Group>
             <Burger opened={opened} onClick={toggle} hiddenFrom="sm" size="sm" />
-            <img src={logoSrc} alt="HOA LedgerIQ" style={{ height: 40 }} />
+            <img
+              src={logoSrc}
+              alt="HOA LedgerIQ"
+              style={{
+                height: 40,
+                ...(colorScheme === 'dark' ? {
+                  filter: 'drop-shadow(0 0 1px rgba(255,255,255,0.8)) drop-shadow(0 0 2px rgba(255,255,255,0.4))',
+                } : {}),
+              }}
+            />
           </Group>
           <Group>
             {currentOrg && (

frontend/src/components/layout/Sidebar.tsx

@@ -17,7 +17,9 @@ import {
   IconChartAreaLine,
   IconClipboardCheck,
   IconSparkles,
-  IconHeartRateMonitor,
+  IconCalculator,
+  IconGitCompare,
+  IconScale,
 } from '@tabler/icons-react';
 import { useAuthStore } from '../../stores/authStore';
 
@@ -43,6 +45,30 @@ const navSections = [
       { label: 'Assessment Groups', icon: IconCategory, path: '/assessment-groups', tourId: 'nav-assessment-groups' },
     ],
   },
+  {
+    label: 'Board Planning',
+    items: [
+      { label: 'Budget Planning', icon: IconReportAnalytics, path: '/board-planning/budgets' },
+      {
+        label: 'Projects', icon: IconShieldCheck, path: '/projects',
+        children: [
+          { label: 'Capital Planning', path: '/capital-projects' },
+        ],
+      },
+      {
+        label: 'Assessment Scenarios', icon: IconCalculator, path: '/board-planning/assessments',
+      },
+      { label: 'Investment Planning', icon: IconSparkles, path: '/investment-planning', tourId: 'nav-investment-planning' },
+      { label: 'Investment Scenarios', icon: IconScale, path: '/board-planning/investments' },
+      { label: 'Compare Scenarios', icon: IconGitCompare, path: '/board-planning/compare' },
+    ],
+  },
+  {
+    label: 'Board Reference',
+    items: [
+      { label: 'Vendors', icon: IconUsers, path: '/vendors' },
+    ],
+  },
   {
     label: 'Transactions',
     items: [
@@ -51,15 +77,6 @@ const navSections = [
       { label: 'Payments', icon: IconCash, path: '/payments' },
     ],
   },
-  {
-    label: 'Planning',
-    items: [
-      { label: 'Projects', icon: IconShieldCheck, path: '/projects' },
-      { label: 'Capital Planning', icon: IconBuildingBank, path: '/capital-projects' },
-      { label: 'Investment Planning', icon: IconSparkles, path: '/investment-planning', tourId: 'nav-investment-planning' },
-      { label: 'Vendors', icon: IconUsers, path: '/vendors' },
-    ],
-  },
   {
     label: 'Reports',
     items: [
@@ -141,7 +158,8 @@ export function Sidebar({ onNavigate }: SidebarProps) {
             </>
           )}
           {section.items.map((item: any) =>
-            item.children ? (
+            item.children && !item.path ? (
+              // Collapsible group without a parent route (e.g. Reports)
               <NavLink
                 key={item.label}
                 label={item.label}
@@ -160,6 +178,29 @@ export function Sidebar({ onNavigate }: SidebarProps) {
                   />
                 ))}
               </NavLink>
+            ) : item.children && item.path ? (
+              // Parent with its own route + nested children (e.g. Projects > Capital Planning)
+              <NavLink
+                key={item.path}
+                label={item.label}
+                leftSection={<item.icon size={18} />}
+                defaultOpened={
+                  location.pathname === item.path ||
+                  item.children.some((c: any) => location.pathname.startsWith(c.path))
+                }
+                data-tour={item.tourId || undefined}
+                active={location.pathname === item.path}
+                onClick={() => go(item.path!)}
+              >
+                {item.children.map((child: any) => (
+                  <NavLink
+                    key={child.path}
+                    label={child.label}
+                    active={location.pathname === child.path}
+                    onClick={(e: React.MouseEvent) => { e.stopPropagation(); go(child.path); }}
+                  />
+                ))}
+              </NavLink>
             ) : (
               <NavLink
                 key={item.path}

frontend/src/main.tsx

@@ -9,7 +9,7 @@ import '@mantine/core/styles.css';
 import '@mantine/dates/styles.css';
 import '@mantine/notifications/styles.css';
 import { App } from './App';
-import { theme } from './theme/theme';
+import { defaultTheme, compactTheme } from './theme/theme';
 import { usePreferencesStore } from './stores/preferencesStore';
 
 const queryClient = new QueryClient({
@@ -24,9 +24,11 @@ const queryClient = new QueryClient({
 
 function Root() {
   const colorScheme = usePreferencesStore((s) => s.colorScheme);
+  const compactView = usePreferencesStore((s) => s.compactView);
+  const activeTheme = compactView ? compactTheme : defaultTheme;
 
   return (
-    <MantineProvider theme={theme} forceColorScheme={colorScheme}>
+    <MantineProvider theme={activeTheme} forceColorScheme={colorScheme}>
       <Notifications position="top-right" />
       <ModalsProvider>
         <QueryClientProvider client={queryClient}>

frontend/src/pages/accounts/AccountsPage.tsx

@@ -587,7 +587,7 @@ export function AccountsPage() {
             {investments.filter(i => i.is_active).length > 0 && (
               <>
                 <Divider label="Investment Accounts" labelPosition="center" my="xs" />
-                <InvestmentMiniTable investments={investments.filter(i => i.is_active)} onEdit={handleEditInvestment} />
+                <InvestmentMiniTable investments={investments.filter(i => i.is_active)} onEdit={handleEditInvestment} isReadOnly={isReadOnly} />
               </>
             )}
           </Stack>
@@ -605,7 +605,7 @@ export function AccountsPage() {
             {operatingInvestments.length > 0 && (
               <>
                 <Divider label="Operating Investment Accounts" labelPosition="center" my="xs" />
-                <InvestmentMiniTable investments={operatingInvestments} onEdit={handleEditInvestment} />
+                <InvestmentMiniTable investments={operatingInvestments} onEdit={handleEditInvestment} isReadOnly={isReadOnly} />
               </>
             )}
           </Stack>
@@ -623,7 +623,7 @@ export function AccountsPage() {
             {reserveInvestments.length > 0 && (
               <>
                 <Divider label="Reserve Investment Accounts" labelPosition="center" my="xs" />
-                <InvestmentMiniTable investments={reserveInvestments} onEdit={handleEditInvestment} />
+                <InvestmentMiniTable investments={reserveInvestments} onEdit={handleEditInvestment} isReadOnly={isReadOnly} />
               </>
             )}
           </Stack>
@@ -1087,9 +1087,11 @@ function AccountTable({
 function InvestmentMiniTable({
   investments,
   onEdit,
+  isReadOnly = false,
 }: {
   investments: Investment[];
   onEdit: (inv: Investment) => void;
+  isReadOnly?: boolean;
 }) {
   const totalPrincipal = investments.reduce((s, i) => s + parseFloat(i.principal || '0'), 0);
   const totalValue = investments.reduce(
@@ -1132,7 +1134,7 @@ function InvestmentMiniTable({
             <Table.Th ta="right">Maturity Value</Table.Th>
             <Table.Th>Maturity Date</Table.Th>
             <Table.Th ta="right">Days Remaining</Table.Th>
-            <Table.Th></Table.Th>
+            {!isReadOnly && <Table.Th></Table.Th>}
           </Table.Tr>
         </Table.Thead>
         <Table.Tbody>
@@ -1182,6 +1184,7 @@ function InvestmentMiniTable({
                   '-'
                 )}
               </Table.Td>
+              {!isReadOnly && (
                 <Table.Td>
                   <Tooltip label="Edit investment">
                     <ActionIcon variant="subtle" onClick={() => onEdit(inv)}>
@@ -1189,6 +1192,7 @@ function InvestmentMiniTable({
                     </ActionIcon>
                   </Tooltip>
                 </Table.Td>
+              )}
             </Table.Tr>
           ))}
         </Table.Tbody>

frontend/src/pages/auth/ActivatePage.tsx

@@ -0,0 +1,179 @@
+import { useEffect, useState } from 'react';
+import {
+  Container, Paper, Title, Text, TextInput, PasswordInput,
+  Button, Stack, Alert, Center, Loader, Progress, Anchor,
+} from '@mantine/core';
+import { useForm } from '@mantine/form';
+import { IconAlertCircle, IconCheck, IconShieldCheck } from '@tabler/icons-react';
+import { useSearchParams, useNavigate, Link } from 'react-router-dom';
+import api from '../../services/api';
+import { useAuthStore } from '../../stores/authStore';
+import logoSrc from '../../assets/logo.png';
+
+function getPasswordStrength(pw: string): number {
+  let score = 0;
+  if (pw.length >= 8) score += 25;
+  if (pw.length >= 12) score += 15;
+  if (/[A-Z]/.test(pw)) score += 20;
+  if (/[a-z]/.test(pw)) score += 10;
+  if (/[0-9]/.test(pw)) score += 15;
+  if (/[^A-Za-z0-9]/.test(pw)) score += 15;
+  return Math.min(score, 100);
+}
+
+function strengthColor(s: number): string {
+  if (s < 40) return 'red';
+  if (s < 70) return 'orange';
+  return 'green';
+}
+
+export function ActivatePage() {
+  const [searchParams] = useSearchParams();
+  const navigate = useNavigate();
+  const setAuth = useAuthStore((s) => s.setAuth);
+  const token = searchParams.get('token');
+
+  const [validating, setValidating] = useState(true);
+  const [tokenInfo, setTokenInfo] = useState<any>(null);
+  const [error, setError] = useState('');
+  const [loading, setLoading] = useState(false);
+
+  const form = useForm({
+    initialValues: { fullName: '', password: '', confirmPassword: '' },
+    validate: {
+      fullName: (v) => (v.trim().length >= 2 ? null : 'Name is required'),
+      password: (v) => (v.length >= 8 ? null : 'Password must be at least 8 characters'),
+      confirmPassword: (v, values) => (v === values.password ? null : 'Passwords do not match'),
+    },
+  });
+
+  useEffect(() => {
+    if (!token) {
+      setError('No activation token provided');
+      setValidating(false);
+      return;
+    }
+
+    api.get(`/auth/activate?token=${token}`)
+      .then(({ data }) => {
+        setTokenInfo(data);
+        setValidating(false);
+      })
+      .catch((err) => {
+        setError(err.response?.data?.message || 'Invalid or expired activation link');
+        setValidating(false);
+      });
+  }, [token]);
+
+  const handleSubmit = async (values: typeof form.values) => {
+    setLoading(true);
+    setError('');
+    try {
+      const { data } = await api.post('/auth/activate', {
+        token,
+        password: values.password,
+        fullName: values.fullName,
+      });
+      setAuth(data.accessToken, data.user, data.organizations);
+      navigate('/onboarding');
+    } catch (err: any) {
+      setError(err.response?.data?.message || 'Activation failed');
+    } finally {
+      setLoading(false);
+    }
+  };
+
+  const passwordStrength = getPasswordStrength(form.values.password);
+
+  if (validating) {
+    return (
+      <Container size={420} my={80}>
+        <Center><Loader size="lg" /></Center>
+        <Text ta="center" mt="md" c="dimmed">Validating activation link...</Text>
+      </Container>
+    );
+  }
+
+  if (error && !tokenInfo) {
+    return (
+      <Container size={420} my={80}>
+        <Center>
+          <img src={logoSrc} alt="HOA LedgerIQ" style={{ height: 50 }} />
+        </Center>
+        <Paper withBorder shadow="md" p={30} mt={30} radius="md">
+          <Alert icon={<IconAlertCircle size={16} />} color="red" variant="light" mb="md">
+            {error}
+          </Alert>
+          <Stack>
+            <Anchor component={Link} to="/login" size="sm" ta="center">
+              Go to Login
+            </Anchor>
+          </Stack>
+        </Paper>
+      </Container>
+    );
+  }
+
+  return (
+    <Container size={420} my={80}>
+      <Center>
+        <img src={logoSrc} alt="HOA LedgerIQ" style={{ height: 50 }} />
+      </Center>
+      <Text ta="center" mt={5} c="dimmed" size="sm">
+        Activate your account for <strong>{tokenInfo?.orgName || 'your organization'}</strong>
+      </Text>
+
+      <Paper withBorder shadow="md" p={30} mt={30} radius="md">
+        <form onSubmit={form.onSubmit(handleSubmit)}>
+          <Stack>
+            {error && (
+              <Alert icon={<IconAlertCircle size={16} />} color="red" variant="light">
+                {error}
+              </Alert>
+            )}
+
+            <TextInput
+              label="Full Name"
+              placeholder="John Doe"
+              required
+              {...form.getInputProps('fullName')}
+            />
+
+            <div>
+              <PasswordInput
+                label="Password"
+                placeholder="Create a strong password"
+                required
+                {...form.getInputProps('password')}
+              />
+              {form.values.password && (
+                <Progress
+                  value={passwordStrength}
+                  color={strengthColor(passwordStrength)}
+                  size="xs"
+                  mt={4}
+                />
+              )}
+            </div>
+
+            <PasswordInput
+              label="Confirm Password"
+              placeholder="Confirm your password"
+              required
+              {...form.getInputProps('confirmPassword')}
+            />
+
+            <Button
+              type="submit"
+              fullWidth
+              loading={loading}
+              leftSection={<IconShieldCheck size={16} />}
+            >
+              Activate Account
+            </Button>
+          </Stack>
+        </form>
+      </Paper>
+    </Container>
+  );
+}

frontend/src/pages/auth/LoginPage.tsx

@@ -1,4 +1,4 @@
-import { useState } from 'react';
+import { useState, useEffect } from 'react';
 import {
   Center,
   Container,
@@ -10,19 +10,44 @@ import {
   Anchor,
   Stack,
   Alert,
+  Divider,
+  Group,
+  PinInput,
 } from '@mantine/core';
 import { useForm } from '@mantine/form';
-import { IconAlertCircle } from '@tabler/icons-react';
+import {
+  IconAlertCircle,
+  IconBrandGoogle,
+  IconBrandWindows,
+  IconFingerprint,
+  IconShieldLock,
+} from '@tabler/icons-react';
 import { useNavigate, Link } from 'react-router-dom';
+import { startAuthentication } from '@simplewebauthn/browser';
 import api from '../../services/api';
 import { useAuthStore } from '../../stores/authStore';
-import logoSrc from '../../assets/logo.svg';
+import { usePreferencesStore } from '../../stores/preferencesStore';
+import logoSrc from '../../assets/logo.png';
+
+type LoginState = 'credentials' | 'mfa';
 
 export function LoginPage() {
   const [loading, setLoading] = useState(false);
   const [error, setError] = useState('');
+  const [loginState, setLoginState] = useState<LoginState>('credentials');
+  const [mfaToken, setMfaToken] = useState('');
+  const [mfaCode, setMfaCode] = useState('');
+  const [useRecovery, setUseRecovery] = useState(false);
+  const [recoveryCode, setRecoveryCode] = useState('');
+  const [ssoProviders, setSsoProviders] = useState<{ google: boolean; azure: boolean }>({
+    google: false,
+    azure: false,
+  });
+  const [passkeySupported, setPasskeySupported] = useState(false);
+
   const navigate = useNavigate();
   const setAuth = useAuthStore((s) => s.setAuth);
+  const isDark = usePreferencesStore((s) => s.colorScheme) === 'dark';
 
   const form = useForm({
     initialValues: { email: '', password: '' },
@@ -32,20 +57,42 @@ export function LoginPage() {
     },
   });
 
+  // Fetch SSO providers & check passkey support on mount
+  useEffect(() => {
+    api
+      .get('/auth/sso/providers')
+      .then(({ data }) => setSsoProviders(data))
+      .catch(() => {});
+
+    if (
+      window.PublicKeyCredential &&
+      typeof window.PublicKeyCredential === 'function'
+    ) {
+      setPasskeySupported(true);
+    }
+  }, []);
+
+  const handleLoginSuccess = (data: any) => {
+    setAuth(data.accessToken, data.user, data.organizations);
+    if (data.user?.isSuperadmin && data.organizations.length === 0) {
+      navigate('/admin');
+    } else if (data.organizations.length >= 1) {
+      navigate('/select-org');
+    } else {
+      navigate('/');
+    }
+  };
+
   const handleSubmit = async (values: typeof form.values) => {
     setLoading(true);
     setError('');
     try {
       const { data } = await api.post('/auth/login', values);
-      setAuth(data.accessToken, data.user, data.organizations);
+      if (data.mfaRequired) {
-      // Platform owner / superadmin with no orgs → admin panel
+        setMfaToken(data.mfaToken);
-      if (data.user?.isSuperadmin && data.organizations.length === 0) {
+        setLoginState('mfa');
-        navigate('/admin');
-      } else if (data.organizations.length >= 1) {
-        // Always go through org selection to ensure correct JWT with orgSchema
-        navigate('/select-org');
       } else {
-        navigate('/');
+        handleLoginSuccess(data);
       }
     } catch (err: any) {
       setError(err.response?.data?.message || 'Login failed');
@@ -54,10 +101,197 @@ export function LoginPage() {
     }
   };
 
+  const handleMfaVerify = async () => {
+    setLoading(true);
+    setError('');
+    try {
+      const token = useRecovery ? recoveryCode : mfaCode;
+      const { data } = await api.post('/auth/mfa/verify', {
+        mfaToken,
+        token,
+        isRecoveryCode: useRecovery,
+      });
+      handleLoginSuccess(data);
+    } catch (err: any) {
+      setError(err.response?.data?.message || 'MFA verification failed');
+    } finally {
+      setLoading(false);
+    }
+  };
+
+  const handlePasskeyLogin = async () => {
+    setLoading(true);
+    setError('');
+    try {
+      // Get authentication options
+      const { data: options } = await api.post('/auth/passkeys/login-options', {
+        email: form.values.email || undefined,
+      });
+
+      // Trigger browser WebAuthn prompt
+      const credential = await startAuthentication({ optionsJSON: options });
+
+      // Verify with server
+      const { data } = await api.post('/auth/passkeys/login', {
+        response: credential,
+        challenge: options.challenge,
+      });
+      handleLoginSuccess(data);
+    } catch (err: any) {
+      if (err.name === 'NotAllowedError') {
+        setError('Passkey authentication was cancelled');
+      } else {
+        setError(err.response?.data?.message || err.message || 'Passkey login failed');
+      }
+    } finally {
+      setLoading(false);
+    }
+  };
+
+  const hasSso = ssoProviders.google || ssoProviders.azure;
+
+  // MFA verification screen
+  if (loginState === 'mfa') {
     return (
       <Container size={420} my={80}>
         <Center>
-        <img src={logoSrc} alt="HOA LedgerIQ" style={{ height: 60 }} />
+          <img
+            src={logoSrc}
+            alt="HOA LedgerIQ"
+            style={{
+              height: 60,
+              ...(isDark
+                ? {
+                    filter:
+                      'drop-shadow(0 0 1px rgba(255,255,255,0.8)) drop-shadow(0 0 2px rgba(255,255,255,0.4))',
+                  }
+                : {}),
+            }}
+          />
+        </Center>
+
+        <Paper withBorder shadow="md" p={30} mt={30} radius="md">
+          <Stack>
+            <Group gap="xs" justify="center">
+              <IconShieldLock size={24} />
+              <Text fw={600} size="lg">
+                Two-Factor Authentication
+              </Text>
+            </Group>
+
+            {error && (
+              <Alert icon={<IconAlertCircle size={16} />} color="red" variant="light">
+                {error}
+              </Alert>
+            )}
+
+            {!useRecovery ? (
+              <>
+                <Text size="sm" c="dimmed" ta="center">
+                  Enter the 6-digit code from your authenticator app
+                </Text>
+                <Center>
+                  <PinInput
+                    length={6}
+                    type="number"
+                    value={mfaCode}
+                    onChange={setMfaCode}
+                    oneTimeCode
+                    autoFocus
+                    size="lg"
+                  />
+                </Center>
+                <Button
+                  fullWidth
+                  loading={loading}
+                  onClick={handleMfaVerify}
+                  disabled={mfaCode.length !== 6}
+                >
+                  Verify
+                </Button>
+                <Anchor
+                  size="sm"
+                  ta="center"
+                  onClick={() => {
+                    setUseRecovery(true);
+                    setError('');
+                  }}
+                  style={{ cursor: 'pointer' }}
+                >
+                  Use a recovery code instead
+                </Anchor>
+              </>
+            ) : (
+              <>
+                <Text size="sm" c="dimmed" ta="center">
+                  Enter one of your recovery codes
+                </Text>
+                <TextInput
+                  placeholder="xxxxxxxx"
+                  value={recoveryCode}
+                  onChange={(e) => setRecoveryCode(e.currentTarget.value)}
+                  autoFocus
+                  ff="monospace"
+                />
+                <Button
+                  fullWidth
+                  loading={loading}
+                  onClick={handleMfaVerify}
+                  disabled={!recoveryCode.trim()}
+                >
+                  Verify Recovery Code
+                </Button>
+                <Anchor
+                  size="sm"
+                  ta="center"
+                  onClick={() => {
+                    setUseRecovery(false);
+                    setError('');
+                  }}
+                  style={{ cursor: 'pointer' }}
+                >
+                  Use authenticator code instead
+                </Anchor>
+              </>
+            )}
+
+            <Anchor
+              size="sm"
+              ta="center"
+              onClick={() => {
+                setLoginState('credentials');
+                setMfaToken('');
+                setMfaCode('');
+                setRecoveryCode('');
+                setError('');
+              }}
+              style={{ cursor: 'pointer' }}
+            >
+              ← Back to login
+            </Anchor>
+          </Stack>
+        </Paper>
+      </Container>
+    );
+  }
+
+  // Main login form
+  return (
+    <Container size={420} my={80}>
+      <Center>
+        <img
+          src={logoSrc}
+          alt="HOA LedgerIQ"
+          style={{
+            height: 60,
+            ...(isDark
+              ? {
+                  filter:
+                    'drop-shadow(0 0 1px rgba(255,255,255,0.8)) drop-shadow(0 0 2px rgba(255,255,255,0.4))',
+                }
+              : {}),
+          }}
+        />
       </Center>
       <Text c="dimmed" size="sm" ta="center" mt={5}>
         Don&apos;t have an account?{' '}
@@ -91,6 +325,53 @@ export function LoginPage() {
             </Button>
           </Stack>
         </form>
+
+        {/* Passkey login */}
+        {passkeySupported && (
+          <>
+            <Divider label="or" labelPosition="center" my="md" />
+            <Button
+              variant="light"
+              fullWidth
+              leftSection={<IconFingerprint size={18} />}
+              onClick={handlePasskeyLogin}
+              loading={loading}
+            >
+              Sign in with Passkey
+            </Button>
+          </>
+        )}
+
+        {/* SSO providers */}
+        {hasSso && (
+          <>
+            <Divider label="or continue with" labelPosition="center" my="md" />
+            <Group grow>
+              {ssoProviders.google && (
+                <Button
+                  variant="default"
+                  leftSection={<IconBrandGoogle size={18} color="#4285F4" />}
+                  onClick={() => {
+                    window.location.href = '/api/auth/google';
+                  }}
+                >
+                  Google
+                </Button>
+              )}
+              {ssoProviders.azure && (
+                <Button
+                  variant="default"
+                  leftSection={<IconBrandWindows size={18} color="#0078D4" />}
+                  onClick={() => {
+                    window.location.href = '/api/auth/azure';
+                  }}
+                >
+                  Microsoft
+                </Button>
+              )}
+            </Group>
+          </>
+        )}
       </Paper>
     </Container>
   );

frontend/src/pages/auth/SelectOrgPage.tsx

@@ -120,11 +120,6 @@ export function SelectOrgPage() {
                   <Text fw={500}>{org.name}</Text>
                   <Group gap={4}>
                     <Badge size="sm" variant="light">{org.role}</Badge>
-                    {org.schemaName && (
-                      <Badge size="xs" variant="dot" color="gray">
-                        {org.schemaName}
-                      </Badge>
-                    )}
                   </Group>
                 </div>
               </Group>

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

@@ -0,0 +1,264 @@
+import { useState } from 'react';
+import {
+  Title, Text, Stack, Group, Button, Table, Badge, Card, ActionIcon,
+  Loader, Center, Select, SimpleGrid, Tooltip,
+} from '@mantine/core';
+import {
+  IconPlus, IconArrowLeft, IconTrash, IconEdit,
+} from '@tabler/icons-react';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import { useParams, useNavigate } from 'react-router-dom';
+import { notifications } from '@mantine/notifications';
+import api from '../../services/api';
+import { AssessmentChangeForm } from './components/AssessmentChangeForm';
+import { ProjectionChart } from './components/ProjectionChart';
+
+const fmt = (v: number) => v.toLocaleString('en-US', { style: 'currency', currency: 'USD', maximumFractionDigits: 0 });
+
+const statusColors: Record<string, string> = {
+  draft: 'gray', active: 'blue', approved: 'green', archived: 'red',
+};
+
+const changeTypeLabels: Record<string, string> = {
+  dues_increase: 'Dues Increase',
+  dues_decrease: 'Dues Decrease',
+  special_assessment: 'Special Assessment',
+};
+
+const changeTypeColors: Record<string, string> = {
+  dues_increase: 'green',
+  dues_decrease: 'orange',
+  special_assessment: 'violet',
+};
+
+export function AssessmentScenarioDetailPage() {
+  const { id } = useParams<{ id: string }>();
+  const navigate = useNavigate();
+  const queryClient = useQueryClient();
+  const [addOpen, setAddOpen] = useState(false);
+  const [editAsmt, setEditAsmt] = useState<any>(null);
+
+  const { data: scenario, isLoading } = useQuery({
+    queryKey: ['board-planning-scenario', id],
+    queryFn: async () => {
+      const { data } = await api.get(`/board-planning/scenarios/${id}`);
+      return data;
+    },
+  });
+
+  const { data: projection, isLoading: projLoading } = useQuery({
+    queryKey: ['board-planning-projection', id],
+    queryFn: async () => {
+      const { data } = await api.get(`/board-planning/scenarios/${id}/projection`);
+      return data;
+    },
+    enabled: !!id,
+  });
+
+  const addMutation = useMutation({
+    mutationFn: (dto: any) => api.post(`/board-planning/scenarios/${id}/assessments`, dto),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenario', id] });
+      queryClient.invalidateQueries({ queryKey: ['board-planning-projection', id] });
+      setAddOpen(false);
+      notifications.show({ message: 'Assessment change added', color: 'green' });
+    },
+  });
+
+  const updateMutation = useMutation({
+    mutationFn: ({ asmtId, ...dto }: any) => api.put(`/board-planning/assessments/${asmtId}`, dto),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenario', id] });
+      queryClient.invalidateQueries({ queryKey: ['board-planning-projection', id] });
+      setEditAsmt(null);
+      notifications.show({ message: 'Assessment change updated', color: 'green' });
+    },
+  });
+
+  const removeMutation = useMutation({
+    mutationFn: (asmtId: string) => api.delete(`/board-planning/assessments/${asmtId}`),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenario', id] });
+      queryClient.invalidateQueries({ queryKey: ['board-planning-projection', id] });
+      notifications.show({ message: 'Assessment change removed', color: 'orange' });
+    },
+  });
+
+  const statusMutation = useMutation({
+    mutationFn: (status: string) => api.put(`/board-planning/scenarios/${id}`, { status }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenario', id] });
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenarios'] });
+    },
+  });
+
+  if (isLoading) return <Center h={400}><Loader size="lg" /></Center>;
+  if (!scenario) return <Center h={400}><Text>Scenario not found</Text></Center>;
+
+  const assessments = scenario.assessments || [];
+
+  return (
+    <Stack>
+      {/* Header */}
+      <Group justify="space-between" align="flex-start">
+        <Group>
+          <ActionIcon variant="subtle" onClick={() => navigate('/board-planning/assessments')}>
+            <IconArrowLeft size={20} />
+          </ActionIcon>
+          <div>
+            <Group gap="xs">
+              <Title order={2}>{scenario.name}</Title>
+              <Badge color={statusColors[scenario.status]}>{scenario.status}</Badge>
+            </Group>
+            {scenario.description && <Text c="dimmed" size="sm">{scenario.description}</Text>}
+          </div>
+        </Group>
+        <Group>
+          <Select
+            size="xs"
+            value={scenario.status}
+            onChange={(v) => v && statusMutation.mutate(v)}
+            data={[
+              { value: 'draft', label: 'Draft' },
+              { value: 'active', label: 'Active' },
+              { value: 'approved', label: 'Approved' },
+            ]}
+          />
+          <Button size="sm" leftSection={<IconPlus size={16} />} onClick={() => setAddOpen(true)}>
+            Add Change
+          </Button>
+        </Group>
+      </Group>
+
+      {/* Summary Cards */}
+      {projection?.summary && (
+        <SimpleGrid cols={{ base: 1, sm: 2, lg: 4 }}>
+          <Card withBorder p="md">
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>End Liquidity</Text>
+            <Text fw={700} size="xl" ff="monospace">{fmt(projection.summary.end_liquidity || 0)}</Text>
+          </Card>
+          <Card withBorder p="md">
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Period Change</Text>
+            <Text fw={700} size="xl" ff="monospace" c={projection.summary.period_change >= 0 ? 'green' : 'red'}>
+              {projection.summary.period_change >= 0 ? '+' : ''}{fmt(projection.summary.period_change || 0)}
+            </Text>
+          </Card>
+          <Card withBorder p="md">
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Min Liquidity</Text>
+            <Text fw={700} size="xl" ff="monospace" c={projection.summary.min_liquidity < 0 ? 'red' : undefined}>
+              {fmt(projection.summary.min_liquidity || 0)}
+            </Text>
+          </Card>
+          <Card withBorder p="md">
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Reserve Coverage</Text>
+            <Text fw={700} size="xl" ff="monospace">
+              {projection.summary.reserve_coverage_months > 0
+                ? `${projection.summary.reserve_coverage_months.toFixed(1)} mo`
+                : 'N/A'}
+            </Text>
+            {projection.summary.reserve_coverage_months <= 0 && (
+              <Text size="xs" c="dimmed">No planned capital projects</Text>
+            )}
+          </Card>
+        </SimpleGrid>
+      )}
+
+      {/* Assessment Changes Table */}
+      <Card withBorder p="lg">
+        <Title order={4} mb="md">Assessment Changes ({assessments.length})</Title>
+        {assessments.length > 0 ? (
+          <Table striped highlightOnHover>
+            <Table.Thead>
+              <Table.Tr>
+                <Table.Th>Label</Table.Th>
+                <Table.Th>Type</Table.Th>
+                <Table.Th>Target Fund</Table.Th>
+                <Table.Th ta="right">Change</Table.Th>
+                <Table.Th>Effective</Table.Th>
+                <Table.Th>End</Table.Th>
+                <Table.Th w={80}>Actions</Table.Th>
+              </Table.Tr>
+            </Table.Thead>
+            <Table.Tbody>
+              {assessments.map((a: any) => (
+                <Table.Tr key={a.id}>
+                  <Table.Td fw={500}>{a.label}</Table.Td>
+                  <Table.Td>
+                    <Badge size="sm" color={changeTypeColors[a.change_type] || 'gray'}>
+                      {changeTypeLabels[a.change_type] || a.change_type}
+                    </Badge>
+                  </Table.Td>
+                  <Table.Td>
+                    <Badge size="sm" variant="light">
+                      {a.target_fund}
+                    </Badge>
+                  </Table.Td>
+                  <Table.Td ta="right" ff="monospace">
+                    {a.change_type === 'special_assessment'
+                      ? `${fmt(parseFloat(a.special_per_unit) || 0)}/unit${(() => {
+                          const inst = parseInt(a.special_installments) || 1;
+                          if (inst === 1) return ', one-time';
+                          if (inst === 3) return ', quarterly';
+                          if (inst === 12) return ', annual';
+                          return `, ${inst} mo`;
+                        })()}`
+                      : a.percentage_change
+                        ? `${parseFloat(a.percentage_change).toFixed(1)}%`
+                        : a.flat_amount_change
+                          ? `${fmt(parseFloat(a.flat_amount_change))}/unit/mo`
+                          : '-'}
+                  </Table.Td>
+                  <Table.Td>{a.effective_date ? new Date(a.effective_date).toLocaleDateString() : '-'}</Table.Td>
+                  <Table.Td>{a.end_date ? new Date(a.end_date).toLocaleDateString() : 'Ongoing'}</Table.Td>
+                  <Table.Td>
+                    <Group gap={4} wrap="nowrap">
+                      <Tooltip label="Edit">
+                        <ActionIcon variant="subtle" color="blue" size="sm" onClick={() => setEditAsmt(a)}>
+                          <IconEdit size={16} />
+                        </ActionIcon>
+                      </Tooltip>
+                      <Tooltip label="Remove">
+                        <ActionIcon variant="subtle" color="red" size="sm" onClick={() => removeMutation.mutate(a.id)}>
+                          <IconTrash size={16} />
+                        </ActionIcon>
+                      </Tooltip>
+                    </Group>
+                  </Table.Td>
+                </Table.Tr>
+              ))}
+            </Table.Tbody>
+          </Table>
+        ) : (
+          <Text ta="center" c="dimmed" py="lg">
+            No assessment changes added yet. Click "Add Change" to model a dues increase or special assessment.
+          </Text>
+        )}
+      </Card>
+
+      {/* Projection Chart */}
+      {projection && (
+        <ProjectionChart
+          datapoints={projection.datapoints || []}
+          title="Assessment Impact Projection"
+          summary={projection.summary}
+        />
+      )}
+      {projLoading && <Center py="xl"><Loader /></Center>}
+
+      {/* Add/Edit Modal */}
+      <AssessmentChangeForm
+        opened={addOpen || !!editAsmt}
+        onClose={() => { setAddOpen(false); setEditAsmt(null); }}
+        onSubmit={(data) => {
+          if (editAsmt) {
+            updateMutation.mutate({ asmtId: editAsmt.id, ...data });
+          } else {
+            addMutation.mutate(data);
+          }
+        }}
+        initialData={editAsmt}
+        loading={addMutation.isPending || updateMutation.isPending}
+      />
+    </Stack>
+  );
+}

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

@@ -0,0 +1,128 @@
+import { useState } from 'react';
+import { Title, Text, Stack, Group, Button, SimpleGrid, Modal, TextInput, Textarea, Loader, Center } from '@mantine/core';
+import { IconPlus } from '@tabler/icons-react';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import { useNavigate } from 'react-router-dom';
+import { notifications } from '@mantine/notifications';
+import api from '../../services/api';
+import { ScenarioCard } from './components/ScenarioCard';
+
+export function AssessmentScenariosPage() {
+  const navigate = useNavigate();
+  const queryClient = useQueryClient();
+  const [createOpen, setCreateOpen] = useState(false);
+  const [editScenario, setEditScenario] = useState<any>(null);
+  const [form, setForm] = useState({ name: '', description: '' });
+
+  const { data: scenarios, isLoading } = useQuery<any[]>({
+    queryKey: ['board-planning-scenarios', 'assessment'],
+    queryFn: async () => {
+      const { data } = await api.get('/board-planning/scenarios?type=assessment');
+      return data;
+    },
+  });
+
+  const createMutation = useMutation({
+    mutationFn: (dto: any) => api.post('/board-planning/scenarios', dto),
+    onSuccess: (res) => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenarios'] });
+      setCreateOpen(false);
+      setForm({ name: '', description: '' });
+      notifications.show({ message: 'Scenario created', color: 'green' });
+      navigate(`/board-planning/assessments/${res.data.id}`);
+    },
+  });
+
+  const updateMutation = useMutation({
+    mutationFn: ({ id, ...dto }: any) => api.put(`/board-planning/scenarios/${id}`, dto),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenarios'] });
+      setEditScenario(null);
+      notifications.show({ message: 'Scenario updated', color: 'green' });
+    },
+  });
+
+  const deleteMutation = useMutation({
+    mutationFn: (id: string) => api.delete(`/board-planning/scenarios/${id}`),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenarios'] });
+      notifications.show({ message: 'Scenario archived', color: 'orange' });
+    },
+  });
+
+  if (isLoading) return <Center h={400}><Loader size="lg" /></Center>;
+
+  return (
+    <Stack>
+      <Group justify="space-between" align="flex-start">
+        <div>
+          <Title order={2}>Assessment Scenarios</Title>
+          <Text c="dimmed" size="sm">
+            Model dues increases, special assessments, and their impact on cash flow and reserves
+          </Text>
+        </div>
+        <Button leftSection={<IconPlus size={16} />} onClick={() => setCreateOpen(true)}>
+          New Scenario
+        </Button>
+      </Group>
+
+      {scenarios && scenarios.length > 0 ? (
+        <SimpleGrid cols={{ base: 1, sm: 2, lg: 3 }}>
+          {scenarios.map((s) => (
+            <ScenarioCard
+              key={s.id}
+              scenario={s}
+              onClick={() => navigate(`/board-planning/assessments/${s.id}`)}
+              onEdit={() => { setEditScenario(s); setForm({ name: s.name, description: s.description || '' }); }}
+              onDelete={() => deleteMutation.mutate(s.id)}
+            />
+          ))}
+        </SimpleGrid>
+      ) : (
+        <Center py="xl">
+          <Stack align="center" gap="sm">
+            <Text c="dimmed">No assessment scenarios yet</Text>
+            <Text size="sm" c="dimmed" maw={400} ta="center">
+              Create a scenario to model dues increases, special assessments, and multi-year assessment planning.
+            </Text>
+          </Stack>
+        </Center>
+      )}
+
+      {/* Create Modal */}
+      <Modal opened={createOpen} onClose={() => setCreateOpen(false)} title="New Assessment Scenario">
+        <Stack>
+          <TextInput label="Name" required value={form.name} onChange={(e) => setForm({ ...form, name: e.target.value })} placeholder="e.g. 5% Annual Increase" />
+          <Textarea label="Description" value={form.description} onChange={(e) => setForm({ ...form, description: e.target.value })} placeholder="Describe this assessment strategy..." />
+          <Group justify="flex-end">
+            <Button variant="default" onClick={() => setCreateOpen(false)}>Cancel</Button>
+            <Button
+              onClick={() => createMutation.mutate({ name: form.name, description: form.description, scenarioType: 'assessment' })}
+              loading={createMutation.isPending}
+              disabled={!form.name}
+            >
+              Create Scenario
+            </Button>
+          </Group>
+        </Stack>
+      </Modal>
+
+      {/* Edit Modal */}
+      <Modal opened={!!editScenario} onClose={() => setEditScenario(null)} title="Edit Scenario">
+        <Stack>
+          <TextInput label="Name" required value={form.name} onChange={(e) => setForm({ ...form, name: e.target.value })} />
+          <Textarea label="Description" value={form.description} onChange={(e) => setForm({ ...form, description: e.target.value })} />
+          <Group justify="flex-end">
+            <Button variant="default" onClick={() => setEditScenario(null)}>Cancel</Button>
+            <Button
+              onClick={() => updateMutation.mutate({ id: editScenario.id, name: form.name, description: form.description })}
+              loading={updateMutation.isPending}
+            >
+              Save Changes
+            </Button>
+          </Group>
+        </Stack>
+      </Modal>
+    </Stack>
+  );
+}

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

@@ -0,0 +1,776 @@
+import { useState, useEffect, useRef } from 'react';
+import {
+  Title, Table, Group, Button, Stack, Text, NumberInput,
+  Select, Loader, Center, Badge, Card, Alert, Modal,
+} from '@mantine/core';
+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';
+import { useIsReadOnly } from '../../stores/authStore';
+import { usePreferencesStore } from '../../stores/preferencesStore';
+
+interface PlanLine {
+  id: string;
+  account_id: string;
+  account_number: string;
+  account_name: string;
+  account_type: string;
+  fund_type: string;
+  is_manually_adjusted: boolean;
+  jan: number; feb: number; mar: number; apr: number;
+  may: number; jun: number; jul: number; aug: number;
+  sep: number; oct: number; nov: number; dec_amt: number;
+  annual_total: number;
+}
+
+const monthKeys = ['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'];
+
+const fmt = (v: number) => v.toLocaleString('en-US', { style: 'currency', currency: 'USD', minimumFractionDigits: 0 });
+
+function hydrateLine(row: any): PlanLine {
+  const line: any = { ...row };
+  for (const m of monthKeys) {
+    line[m] = Number(line[m]) || 0;
+  }
+  line.annual_total = monthKeys.reduce((sum, m) => sum + (line[m] || 0), 0);
+  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',
+  ratified: 'green',
+};
+
+export function BudgetPlanningPage() {
+  const queryClient = useQueryClient();
+  const isReadOnly = useIsReadOnly();
+  const isDark = usePreferencesStore((s) => s.colorScheme) === 'dark';
+  const stickyBg = isDark ? 'var(--mantine-color-dark-7)' : 'white';
+  const stickyBorder = isDark ? 'var(--mantine-color-dark-4)' : '#e9ecef';
+  const incomeSectionBg = isDark ? 'var(--mantine-color-green-9)' : '#e6f9e6';
+  const expenseSectionBg = isDark ? 'var(--mantine-color-red-9)' : '#fde8e8';
+
+  const [selectedYear, setSelectedYear] = useState<string | null>(null);
+  const [lineData, setLineData] = useState<PlanLine[]>([]);
+  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>({
+    queryKey: ['budget-plan-available-years'],
+    queryFn: async () => {
+      const { data } = await api.get('/board-planning/budget-plans/available-years');
+      return data;
+    },
+  });
+
+  // Set default year when available
+  useEffect(() => {
+    if (availableYears?.years?.length && !selectedYear) {
+      setSelectedYear(String(availableYears.years[0].year));
+    }
+  }, [availableYears, selectedYear]);
+
+  // Plan data for selected year
+  const { data: plan, isLoading } = useQuery<any>({
+    queryKey: ['budget-plan', selectedYear],
+    queryFn: async () => {
+      const { data } = await api.get(`/board-planning/budget-plans/${selectedYear}`);
+      return data;
+    },
+    enabled: !!selectedYear,
+  });
+
+  // Hydrate lines when plan changes
+  useEffect(() => {
+    if (plan?.lines) {
+      setLineData(plan.lines.map(hydrateLine));
+      setInflationInput(parseFloat(plan.inflation_rate) || 2.5);
+      setIsEditing(false);
+    } else {
+      setLineData([]);
+    }
+  }, [plan]);
+
+  const hasBaseBudget = !!availableYears?.latestBudgetYear;
+
+  const yearOptions = (availableYears?.years || []).map((y: any) => ({
+    value: String(y.year),
+    label: `${y.year}${y.hasPlan ? ` (${y.status})` : ''}`,
+  }));
+
+  // If no base budget at all, also offer the current year as an option
+  const currentYear = new Date().getFullYear();
+  const allYearOptions = !hasBaseBudget && !yearOptions.find((y: any) => y.value === String(currentYear))
+    ? [{ value: String(currentYear), label: String(currentYear) }, ...yearOptions]
+    : yearOptions;
+
+  // Mutations
+  const createMutation = useMutation({
+    mutationFn: async () => {
+      const fiscalYear = parseInt(selectedYear!, 10);
+      const baseYear = availableYears?.latestBudgetYear || new Date().getFullYear();
+      const { data } = await api.post('/board-planning/budget-plans', {
+        fiscalYear,
+        baseYear,
+        inflationRate: inflationInput,
+      });
+      return data;
+    },
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['budget-plan'] });
+      queryClient.invalidateQueries({ queryKey: ['budget-plan-available-years'] });
+      notifications.show({ message: 'Budget plan created', color: 'green' });
+    },
+    onError: (err: any) => {
+      notifications.show({ message: err.response?.data?.message || 'Create failed', color: 'red' });
+    },
+  });
+
+  const saveMutation = useMutation({
+    mutationFn: async () => {
+      const payload = lineData.map((l) => ({
+        accountId: l.account_id,
+        fundType: l.fund_type,
+        jan: l.jan, feb: l.feb, mar: l.mar, apr: l.apr,
+        may: l.may, jun: l.jun, jul: l.jul, aug: l.aug,
+        sep: l.sep, oct: l.oct, nov: l.nov, dec: l.dec_amt,
+      }));
+      return api.put(`/board-planning/budget-plans/${selectedYear}/lines`, {
+        planId: plan.id,
+        lines: payload,
+      });
+    },
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['budget-plan', selectedYear] });
+      setIsEditing(false);
+      notifications.show({ message: 'Budget plan saved', color: 'green' });
+    },
+    onError: (err: any) => {
+      notifications.show({ message: err.response?.data?.message || 'Save failed', color: 'red' });
+    },
+  });
+
+  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,
+    }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['budget-plan', selectedYear] });
+      notifications.show({ message: 'Inflation rate applied', color: 'green' });
+    },
+  });
+
+  const statusMutation = useMutation({
+    mutationFn: (status: string) => api.put(`/board-planning/budget-plans/${selectedYear}/status`, { status }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['budget-plan', selectedYear] });
+      queryClient.invalidateQueries({ queryKey: ['budget-plan-available-years'] });
+      queryClient.invalidateQueries({ queryKey: ['budgets'] });
+      setConfirmModal(null);
+      notifications.show({ message: 'Status updated', color: 'green' });
+    },
+    onError: (err: any) => {
+      notifications.show({ message: err.response?.data?.message || 'Status update failed', color: 'red' });
+      setConfirmModal(null);
+    },
+  });
+
+  const deleteMutation = useMutation({
+    mutationFn: () => api.delete(`/board-planning/budget-plans/${selectedYear}`),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['budget-plan', selectedYear] });
+      queryClient.invalidateQueries({ queryKey: ['budget-plan-available-years'] });
+      setConfirmModal(null);
+      notifications.show({ message: 'Budget plan deleted', color: 'orange' });
+    },
+  });
+
+  const updateCell = (idx: number, month: string, value: number) => {
+    const updated = [...lineData];
+    (updated[idx] as any)[month] = value || 0;
+    updated[idx].annual_total = monthKeys.reduce((s, m) => s + ((updated[idx] as any)[m] || 0), 0);
+    setLineData(updated);
+  };
+
+  const handleCancelEdit = () => {
+    setIsEditing(false);
+    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';
+
+  const incomeLines = lineData.filter((b) => b.account_type === 'income');
+  const operatingIncomeLines = incomeLines.filter((b) => b.fund_type === 'operating');
+  const reserveIncomeLines = incomeLines.filter((b) => b.fund_type === 'reserve');
+  const expenseLines = lineData.filter((b) => b.account_type === 'expense');
+  const totalOperatingIncome = operatingIncomeLines.reduce((sum, l) => sum + (l.annual_total || 0), 0);
+  const totalReserveIncome = reserveIncomeLines.reduce((sum, l) => sum + (l.annual_total || 0), 0);
+  const totalExpense = expenseLines.reduce((sum, l) => sum + (l.annual_total || 0), 0);
+
+  return (
+    <Stack>
+      {/* Header */}
+      <Group justify="space-between" align="flex-start">
+        <Group align="center">
+          <Title order={2}>Budget Planning</Title>
+          {hasPlan && (
+            <Badge size="lg" color={statusColors[status]}>
+              {status}
+            </Badge>
+          )}
+        </Group>
+        <Group>
+          <Select
+            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 base budget exists at all */}
+      {!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 {availableYears?.latestBudgetYear} budget with an inflation adjustment, or import a CSV directly.</Text>
+            <Group>
+              <NumberInput
+                label="Inflation Rate (%)"
+                value={inflationInput}
+                onChange={(v) => setInflationInput(Number(v) || 0)}
+                min={0}
+                max={50}
+                step={0.5}
+                decimalScale={2}
+                w={160}
+                size="sm"
+              />
+              <Button
+                mt={24}
+                onClick={() => createMutation.mutate()}
+                loading={createMutation.isPending}
+              >
+                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}. Each monthly amount will be compounded annually by the specified inflation rate.
+            </Text>
+          </Stack>
+        </Alert>
+      )}
+
+      {/* Plan controls */}
+      {hasPlan && (
+        <>
+          <Group justify="space-between">
+            <Group>
+              <NumberInput
+                label="Inflation Rate (%)"
+                value={inflationInput}
+                onChange={(v) => setInflationInput(Number(v) || 0)}
+                min={0}
+                max={50}
+                step={0.5}
+                decimalScale={2}
+                w={140}
+                size="xs"
+                disabled={status === 'ratified' || isReadOnly}
+              />
+              <Button
+                mt={24}
+                size="xs"
+                variant="light"
+                leftSection={<IconRefresh size={14} />}
+                onClick={() => {
+                  setConfirmModal({
+                    action: 'inflation',
+                    title: 'Apply Inflation Rate',
+                    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}
+              >
+                Apply
+              </Button>
+              <Text size="xs" c="dimmed" mt={24}>Base year: {plan.base_year}</Text>
+            </Group>
+
+            <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' && (
+                    <>
+                      <Button
+                        size="sm"
+                        variant="light"
+                        color="yellow"
+                        leftSection={<IconCheck size={16} />}
+                        onClick={() => setConfirmModal({
+                          action: 'approved',
+                          title: 'Approve Budget Plan',
+                          message: `Mark the ${selectedYear} budget plan as approved? This indicates the board has reviewed and accepted the plan.`,
+                        })}
+                      >
+                        Approve
+                      </Button>
+                      <Button
+                        size="sm"
+                        variant="light"
+                        color="red"
+                        leftSection={<IconTrash size={16} />}
+                        onClick={() => setConfirmModal({
+                          action: 'delete',
+                          title: 'Delete Budget Plan',
+                          message: `Permanently delete the ${selectedYear} budget plan? This cannot be undone.`,
+                        })}
+                      >
+                        Delete
+                      </Button>
+                    </>
+                  )}
+                  {status === 'approved' && (
+                    <>
+                      <Button
+                        size="sm"
+                        variant="light"
+                        leftSection={<IconArrowBack size={16} />}
+                        onClick={() => setConfirmModal({
+                          action: 'planning',
+                          title: 'Revert to Planning',
+                          message: `Revert the ${selectedYear} budget plan back to planning status?`,
+                        })}
+                      >
+                        Revert to Planning
+                      </Button>
+                      <Button
+                        size="sm"
+                        color="green"
+                        leftSection={<IconCheck size={16} />}
+                        onClick={() => setConfirmModal({
+                          action: 'ratified',
+                          title: 'Ratify Budget',
+                          message: `Ratify the ${selectedYear} budget? This will create the official budget for ${selectedYear} in Financials, overwriting any existing budget data for that year.`,
+                        })}
+                      >
+                        Ratify Budget
+                      </Button>
+                    </>
+                  )}
+                  {status === 'ratified' && (
+                    <Button
+                      size="sm"
+                      variant="light"
+                      color="orange"
+                      leftSection={<IconArrowBack size={16} />}
+                      onClick={() => setConfirmModal({
+                        action: 'approved',
+                        title: 'Revert from Ratified',
+                        message: `Revert the ${selectedYear} budget from ratified to approved? This will remove the official budget for ${selectedYear} from Financials.`,
+                      })}
+                    >
+                      Revert to Approved
+                    </Button>
+                  )}
+
+                  {/* Edit/Save */}
+                  {status !== 'ratified' && (
+                    <>
+                      {!isEditing ? (
+                        <Button
+                          size="sm"
+                          variant="outline"
+                          leftSection={<IconPencil size={16} />}
+                          onClick={() => setIsEditing(true)}
+                        >
+                          Edit
+                        </Button>
+                      ) : (
+                        <>
+                          <Button
+                            size="sm"
+                            variant="outline"
+                            color="gray"
+                            leftSection={<IconX size={16} />}
+                            onClick={handleCancelEdit}
+                          >
+                            Cancel
+                          </Button>
+                          <Button
+                            size="sm"
+                            leftSection={<IconDeviceFloppy size={16} />}
+                            onClick={() => saveMutation.mutate()}
+                            loading={saveMutation.isPending}
+                          >
+                            Save
+                          </Button>
+                        </>
+                      )}
+                    </>
+                  )}
+                </>
+              )}
+            </Group>
+          </Group>
+
+          {/* Summary cards */}
+          <Group>
+            <Card withBorder p="sm">
+              <Text size="xs" c="dimmed">Operating Income</Text>
+              <Text fw={700} c="green">{fmt(totalOperatingIncome)}</Text>
+            </Card>
+            {totalReserveIncome > 0 && (
+              <Card withBorder p="sm">
+                <Text size="xs" c="dimmed">Reserve Income</Text>
+                <Text fw={700} c="violet">{fmt(totalReserveIncome)}</Text>
+              </Card>
+            )}
+            <Card withBorder p="sm">
+              <Text size="xs" c="dimmed">Total Expenses</Text>
+              <Text fw={700} c="red">{fmt(totalExpense)}</Text>
+            </Card>
+            <Card withBorder p="sm">
+              <Text size="xs" c="dimmed">Net (Operating)</Text>
+              <Text fw={700} c={totalOperatingIncome - totalExpense >= 0 ? 'green' : 'red'}>
+                {fmt(totalOperatingIncome - totalExpense)}
+              </Text>
+            </Card>
+          </Group>
+
+          {/* Data table */}
+          <div style={{ overflowX: 'auto' }}>
+            <Table striped highlightOnHover style={{ minWidth: 1600 }}>
+              <Table.Thead>
+                <Table.Tr>
+                  <Table.Th style={{ position: 'sticky', left: 0, background: stickyBg, zIndex: 2, minWidth: 120 }}>Acct #</Table.Th>
+                  <Table.Th style={{ position: 'sticky', left: 120, background: stickyBg, zIndex: 2, minWidth: 220 }}>Account Name</Table.Th>
+                  {monthLabels.map((m) => (
+                    <Table.Th key={m} ta="right" style={{ minWidth: 90 }}>{m}</Table.Th>
+                  ))}
+                  <Table.Th ta="right" style={{ minWidth: 110 }}>Annual</Table.Th>
+                </Table.Tr>
+              </Table.Thead>
+              <Table.Tbody>
+                {lineData.length === 0 && (
+                  <Table.Tr>
+                    <Table.Td colSpan={15}>
+                      <Text ta="center" c="dimmed" py="lg">No budget plan lines.</Text>
+                    </Table.Td>
+                  </Table.Tr>
+                )}
+                {['income', 'expense'].map((type) => {
+                  const lines = lineData.filter((b) => b.account_type === type);
+                  if (lines.length === 0) return null;
+
+                  const sectionBg = type === 'income' ? incomeSectionBg : expenseSectionBg;
+                  const sectionTotal = lines.reduce((sum, l) => sum + (l.annual_total || 0), 0);
+
+                  return [
+                    <Table.Tr key={`header-${type}`} style={{ background: sectionBg }}>
+                      <Table.Td
+                        colSpan={2}
+                        fw={700}
+                        tt="capitalize"
+                        style={{ position: 'sticky', left: 0, background: sectionBg, zIndex: 2 }}
+                      >
+                        {type}
+                      </Table.Td>
+                      {monthLabels.map((m) => <Table.Td key={m} />)}
+                      <Table.Td ta="right" fw={700} ff="monospace">{fmt(sectionTotal)}</Table.Td>
+                    </Table.Tr>,
+                    ...lines.map((line) => {
+                      const idx = lineData.indexOf(line);
+                      return (
+                        <Table.Tr key={line.id || `${line.account_id}-${line.fund_type}`}>
+                          <Table.Td
+                            style={{
+                              position: 'sticky', left: 0, background: stickyBg,
+                              zIndex: 1, borderRight: `1px solid ${stickyBorder}`,
+                            }}
+                          >
+                            <Text size="sm" c="dimmed" ff="monospace">{line.account_number}</Text>
+                          </Table.Td>
+                          <Table.Td
+                            style={{
+                              position: 'sticky', left: 120, background: stickyBg,
+                              zIndex: 1, borderRight: `1px solid ${stickyBorder}`,
+                            }}
+                          >
+                            <Group gap={6} wrap="nowrap">
+                              <Text size="sm" style={{ whiteSpace: 'nowrap' }}>{line.account_name}</Text>
+                              {line.fund_type === 'reserve' && <Badge size="xs" color="violet">R</Badge>}
+                              {line.is_manually_adjusted && <Badge size="xs" color="orange" variant="dot">edited</Badge>}
+                            </Group>
+                          </Table.Td>
+                          {monthKeys.map((m) => (
+                            <Table.Td key={m} p={2}>
+                              {cellsEditable ? (
+                                <NumberInput
+                                  value={(line as any)[m] || 0}
+                                  onChange={(v) => updateCell(idx, m, Number(v) || 0)}
+                                  size="xs"
+                                  hideControls
+                                  decimalScale={2}
+                                  min={0}
+                                  styles={{ input: { textAlign: 'right', fontFamily: 'monospace' } }}
+                                />
+                              ) : (
+                                <Text size="sm" ta="right" ff="monospace">
+                                  {fmt((line as any)[m] || 0)}
+                                </Text>
+                              )}
+                            </Table.Td>
+                          ))}
+                          <Table.Td ta="right" fw={500} ff="monospace">
+                            {fmt(line.annual_total || 0)}
+                          </Table.Td>
+                        </Table.Tr>
+                      );
+                    }),
+                  ];
+                })}
+              </Table.Tbody>
+            </Table>
+          </div>
+        </>
+      )}
+
+      {/* Confirmation modal */}
+      <Modal
+        opened={!!confirmModal}
+        onClose={() => setConfirmModal(null)}
+        title={confirmModal?.title || ''}
+        centered
+      >
+        <Stack>
+          <Text size="sm">{confirmModal?.message}</Text>
+          <Group justify="flex-end">
+            <Button variant="default" onClick={() => setConfirmModal(null)}>Cancel</Button>
+            <Button
+              color={confirmModal?.action === 'delete' ? 'red' : undefined}
+              loading={statusMutation.isPending || deleteMutation.isPending || inflationMutation.isPending}
+              onClick={() => {
+                if (!confirmModal) return;
+                if (confirmModal.action === 'delete') {
+                  deleteMutation.mutate();
+                } else if (confirmModal.action === 'inflation') {
+                  inflationMutation.mutate();
+                  setConfirmModal(null);
+                } else {
+                  statusMutation.mutate(confirmModal.action);
+                }
+              }}
+            >
+              Confirm
+            </Button>
+          </Group>
+        </Stack>
+      </Modal>
+    </Stack>
+  );
+}

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

@@ -0,0 +1,330 @@
+import { useState } from 'react';
+import {
+  Title, Text, Stack, Group, Button, Table, Badge, Card, ActionIcon,
+  Loader, Center, Select, Modal, TextInput, Alert, SimpleGrid, Tooltip,
+} from '@mantine/core';
+import { DateInput } from '@mantine/dates';
+import {
+  IconPlus, IconArrowLeft, IconTrash, IconEdit,
+  IconPlayerPlay, IconCoin, IconTrendingUp,
+} from '@tabler/icons-react';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import { useParams, useNavigate } from 'react-router-dom';
+import { notifications } from '@mantine/notifications';
+import api from '../../services/api';
+import { InvestmentForm } from './components/InvestmentForm';
+import { ProjectionChart } from './components/ProjectionChart';
+import { InvestmentTimeline } from './components/InvestmentTimeline';
+
+const fmt = (v: number) => v.toLocaleString('en-US', { style: 'currency', currency: 'USD', maximumFractionDigits: 0 });
+const fmtDec = (v: number) => v.toLocaleString('en-US', { style: 'currency', currency: 'USD', minimumFractionDigits: 2, maximumFractionDigits: 2 });
+
+const statusColors: Record<string, string> = {
+  draft: 'gray', active: 'blue', approved: 'green', archived: 'red',
+};
+
+export function InvestmentScenarioDetailPage() {
+  const { id } = useParams<{ id: string }>();
+  const navigate = useNavigate();
+  const queryClient = useQueryClient();
+  const [addOpen, setAddOpen] = useState(false);
+  const [editInv, setEditInv] = useState<any>(null);
+  const [executeInv, setExecuteInv] = useState<any>(null);
+  const [executionDate, setExecutionDate] = useState<Date | null>(new Date());
+
+  const { data: scenario, isLoading } = useQuery({
+    queryKey: ['board-planning-scenario', id],
+    queryFn: async () => {
+      const { data } = await api.get(`/board-planning/scenarios/${id}`);
+      return data;
+    },
+  });
+
+  const { data: projection, isLoading: projLoading } = useQuery({
+    queryKey: ['board-planning-projection', id],
+    queryFn: async () => {
+      const { data } = await api.get(`/board-planning/scenarios/${id}/projection`);
+      return data;
+    },
+    enabled: !!id,
+  });
+
+  const addMutation = useMutation({
+    mutationFn: (dto: any) => api.post(`/board-planning/scenarios/${id}/investments`, dto),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenario', id] });
+      queryClient.invalidateQueries({ queryKey: ['board-planning-projection', id] });
+      setAddOpen(false);
+      notifications.show({ message: 'Investment added', color: 'green' });
+    },
+  });
+
+  const updateMutation = useMutation({
+    mutationFn: ({ invId, ...dto }: any) => api.put(`/board-planning/investments/${invId}`, dto),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenario', id] });
+      queryClient.invalidateQueries({ queryKey: ['board-planning-projection', id] });
+      setEditInv(null);
+      notifications.show({ message: 'Investment updated', color: 'green' });
+    },
+  });
+
+  const removeMutation = useMutation({
+    mutationFn: (invId: string) => api.delete(`/board-planning/investments/${invId}`),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenario', id] });
+      queryClient.invalidateQueries({ queryKey: ['board-planning-projection', id] });
+      notifications.show({ message: 'Investment removed', color: 'orange' });
+    },
+  });
+
+  const executeMutation = useMutation({
+    mutationFn: ({ invId, executionDate }: { invId: string; executionDate: string }) =>
+      api.post(`/board-planning/investments/${invId}/execute`, { executionDate }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenario', id] });
+      queryClient.invalidateQueries({ queryKey: ['board-planning-projection', id] });
+      setExecuteInv(null);
+      notifications.show({ message: 'Investment executed and recorded', color: 'green' });
+    },
+    onError: (err: any) => {
+      notifications.show({ message: err.response?.data?.message || 'Execution failed', color: 'red' });
+    },
+  });
+
+  const statusMutation = useMutation({
+    mutationFn: (status: string) => api.put(`/board-planning/scenarios/${id}`, { status }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenario', id] });
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenarios'] });
+    },
+  });
+
+  if (isLoading) return <Center h={400}><Loader size="lg" /></Center>;
+  if (!scenario) return <Center h={400}><Text>Scenario not found</Text></Center>;
+
+  const investments = scenario.investments || [];
+  const summary = projection?.summary;
+
+  // Build a lookup of per-investment interest from the projection
+  const interestDetailMap: Record<string, { interest: number; principal: number }> = {};
+  if (summary?.investment_interest_details) {
+    for (const d of summary.investment_interest_details) {
+      interestDetailMap[d.id] = { interest: d.interest, principal: d.principal };
+    }
+  }
+
+  return (
+    <Stack>
+      {/* Header */}
+      <Group justify="space-between" align="flex-start">
+        <Group>
+          <ActionIcon variant="subtle" onClick={() => navigate('/board-planning/investments')}>
+            <IconArrowLeft size={20} />
+          </ActionIcon>
+          <div>
+            <Group gap="xs">
+              <Title order={2}>{scenario.name}</Title>
+              <Badge color={statusColors[scenario.status]}>{scenario.status}</Badge>
+            </Group>
+            {scenario.description && <Text c="dimmed" size="sm">{scenario.description}</Text>}
+          </div>
+        </Group>
+        <Group>
+          <Select
+            size="xs"
+            value={scenario.status}
+            onChange={(v) => v && statusMutation.mutate(v)}
+            data={[
+              { value: 'draft', label: 'Draft' },
+              { value: 'active', label: 'Active' },
+              { value: 'approved', label: 'Approved' },
+            ]}
+          />
+          <Button size="sm" leftSection={<IconPlus size={16} />} onClick={() => setAddOpen(true)}>
+            Add Investment
+          </Button>
+        </Group>
+      </Group>
+
+      {/* Summary Cards */}
+      {summary && (
+        <SimpleGrid cols={{ base: 1, sm: 2, lg: 4 }}>
+          <Card withBorder p="md">
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Total Principal</Text>
+            <Text fw={700} size="xl" ff="monospace">{fmt(summary.total_principal_invested || 0)}</Text>
+            <Text size="xs" c="dimmed">{investments.filter((i: any) => !i.executed_investment_id).length} planned investments</Text>
+          </Card>
+          <Card withBorder p="md">
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Projected Interest Earned</Text>
+            <Text fw={700} size="xl" ff="monospace" c="green">
+              {summary.total_interest_earned > 0 ? `+${fmtDec(summary.total_interest_earned)}` : '$0.00'}
+            </Text>
+            {summary.total_interest_earned > 0 && (
+              <Text size="xs" c="dimmed">Over projection period</Text>
+            )}
+            {summary.total_interest_earned === 0 && investments.length > 0 && (
+              <Text size="xs" c="orange">Set purchase & maturity dates to calculate</Text>
+            )}
+          </Card>
+          <Card withBorder p="md">
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Return on Investment</Text>
+            <Text fw={700} size="xl" ff="monospace" c={summary.roi_percentage > 0 ? 'green' : undefined}>
+              {summary.roi_percentage > 0 ? `${summary.roi_percentage.toFixed(2)}%` : '-'}
+            </Text>
+            {summary.roi_percentage > 0 && (
+              <Text size="xs" c="dimmed">Interest / Principal</Text>
+            )}
+          </Card>
+          <Card withBorder p="md">
+            <Text size="xs" c="dimmed" tt="uppercase" fw={700}>End Liquidity</Text>
+            <Text fw={700} size="xl" ff="monospace">{fmt(summary.end_liquidity || 0)}</Text>
+            <Text size="xs" c={summary.period_change >= 0 ? 'green' : 'red'}>
+              {summary.period_change >= 0 ? '+' : ''}{fmt(summary.period_change || 0)} over period
+            </Text>
+          </Card>
+        </SimpleGrid>
+      )}
+
+      {/* Investments Table */}
+      <Card withBorder p="lg">
+        <Title order={4} mb="md">Planned Investments ({investments.length})</Title>
+        {investments.length > 0 ? (
+          <Table striped highlightOnHover>
+            <Table.Thead>
+              <Table.Tr>
+                <Table.Th>Label</Table.Th>
+                <Table.Th>Type</Table.Th>
+                <Table.Th>Fund</Table.Th>
+                <Table.Th ta="right">Principal</Table.Th>
+                <Table.Th ta="right">Rate</Table.Th>
+                <Table.Th ta="right">Est. Interest</Table.Th>
+                <Table.Th>Purchase</Table.Th>
+                <Table.Th>Maturity</Table.Th>
+                <Table.Th>Status</Table.Th>
+                <Table.Th w={100}>Actions</Table.Th>
+              </Table.Tr>
+            </Table.Thead>
+            <Table.Tbody>
+              {investments.map((inv: any) => {
+                const detail = interestDetailMap[inv.id];
+                return (
+                  <Table.Tr key={inv.id}>
+                    <Table.Td fw={500}>{inv.label}</Table.Td>
+                    <Table.Td><Badge size="sm" variant="light">{inv.investment_type || '-'}</Badge></Table.Td>
+                    <Table.Td><Badge size="sm" color={inv.fund_type === 'reserve' ? 'violet' : 'blue'}>{inv.fund_type}</Badge></Table.Td>
+                    <Table.Td ta="right" ff="monospace">{fmt(parseFloat(inv.principal))}</Table.Td>
+                    <Table.Td ta="right">{inv.interest_rate ? `${parseFloat(inv.interest_rate).toFixed(2)}%` : '-'}</Table.Td>
+                    <Table.Td ta="right" ff="monospace" c={detail?.interest ? 'green' : 'dimmed'}>
+                      {detail?.interest ? `+${fmtDec(detail.interest)}` : '-'}
+                    </Table.Td>
+                    <Table.Td>{inv.purchase_date ? new Date(inv.purchase_date).toLocaleDateString() : <Text size="sm" c="orange">-</Text>}</Table.Td>
+                    <Table.Td>{inv.maturity_date ? new Date(inv.maturity_date).toLocaleDateString() : <Text size="sm" c="orange">-</Text>}</Table.Td>
+                    <Table.Td>
+                      {inv.executed_investment_id
+                        ? <Badge size="sm" color="green">Executed</Badge>
+                        : <Badge size="sm" color="gray">Planned</Badge>}
+                    </Table.Td>
+                    <Table.Td>
+                      <Group gap={4} wrap="nowrap">
+                        <Tooltip label="Edit">
+                          <ActionIcon variant="subtle" color="blue" size="sm" onClick={() => setEditInv(inv)}>
+                            <IconEdit size={16} />
+                          </ActionIcon>
+                        </Tooltip>
+                        {!inv.executed_investment_id && (
+                          <Tooltip label="Execute">
+                            <ActionIcon variant="subtle" color="green" size="sm" onClick={() => { setExecuteInv(inv); setExecutionDate(new Date()); }}>
+                              <IconPlayerPlay size={16} />
+                            </ActionIcon>
+                          </Tooltip>
+                        )}
+                        <Tooltip label="Remove">
+                          <ActionIcon variant="subtle" color="red" size="sm" onClick={() => removeMutation.mutate(inv.id)}>
+                            <IconTrash size={16} />
+                          </ActionIcon>
+                        </Tooltip>
+                      </Group>
+                    </Table.Td>
+                  </Table.Tr>
+                );
+              })}
+            </Table.Tbody>
+          </Table>
+        ) : (
+          <Text ta="center" c="dimmed" py="lg">
+            No investments added yet. Click &quot;Add Investment&quot; to model an investment allocation.
+          </Text>
+        )}
+      </Card>
+
+      {/* Investment Timeline */}
+      {investments.length > 0 && <InvestmentTimeline investments={investments} />}
+
+      {/* Projection Chart */}
+      {projection && (
+        <ProjectionChart
+          datapoints={projection.datapoints || []}
+          title="Scenario Projection"
+          summary={projection.summary}
+        />
+      )}
+      {projLoading && <Center py="xl"><Loader /></Center>}
+
+      {/* Add/Edit Investment Modal */}
+      <InvestmentForm
+        opened={addOpen || !!editInv}
+        onClose={() => { setAddOpen(false); setEditInv(null); }}
+        onSubmit={(data) => {
+          if (editInv) {
+            updateMutation.mutate({ invId: editInv.id, ...data });
+          } else {
+            addMutation.mutate(data);
+          }
+        }}
+        initialData={editInv}
+        loading={addMutation.isPending || updateMutation.isPending}
+      />
+
+      {/* Execute Confirmation Modal */}
+      <Modal opened={!!executeInv} onClose={() => setExecuteInv(null)} title="Execute Investment">
+        <Stack>
+          <Alert color="blue" variant="light">
+            This will create a real investment account record and post a journal entry transferring funds.
+          </Alert>
+          {executeInv && (
+            <>
+              <Text size="sm"><strong>Investment:</strong> {executeInv.label}</Text>
+              <Text size="sm"><strong>Amount:</strong> {fmt(parseFloat(executeInv.principal))}</Text>
+              <DateInput
+                label="Execution Date"
+                required
+                value={executionDate}
+                onChange={setExecutionDate}
+                description="The date the investment is actually purchased"
+              />
+            </>
+          )}
+          <Group justify="flex-end">
+            <Button variant="default" onClick={() => setExecuteInv(null)}>Cancel</Button>
+            <Button
+              color="green"
+              leftSection={<IconPlayerPlay size={16} />}
+              onClick={() => {
+                if (executeInv && executionDate) {
+                  executeMutation.mutate({
+                    invId: executeInv.id,
+                    executionDate: executionDate.toISOString().split('T')[0],
+                  });
+                }
+              }}
+              loading={executeMutation.isPending}
+            >
+              Execute Investment
+            </Button>
+          </Group>
+        </Stack>
+      </Modal>
+    </Stack>
+  );
+}

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

@@ -0,0 +1,128 @@
+import { useState } from 'react';
+import { Title, Text, Stack, Group, Button, SimpleGrid, Modal, TextInput, Textarea, Loader, Center } from '@mantine/core';
+import { IconPlus } from '@tabler/icons-react';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import { useNavigate } from 'react-router-dom';
+import { notifications } from '@mantine/notifications';
+import api from '../../services/api';
+import { ScenarioCard } from './components/ScenarioCard';
+
+export function InvestmentScenariosPage() {
+  const navigate = useNavigate();
+  const queryClient = useQueryClient();
+  const [createOpen, setCreateOpen] = useState(false);
+  const [editScenario, setEditScenario] = useState<any>(null);
+  const [form, setForm] = useState({ name: '', description: '' });
+
+  const { data: scenarios, isLoading } = useQuery<any[]>({
+    queryKey: ['board-planning-scenarios', 'investment'],
+    queryFn: async () => {
+      const { data } = await api.get('/board-planning/scenarios?type=investment');
+      return data;
+    },
+  });
+
+  const createMutation = useMutation({
+    mutationFn: (dto: any) => api.post('/board-planning/scenarios', dto),
+    onSuccess: (res) => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenarios'] });
+      setCreateOpen(false);
+      setForm({ name: '', description: '' });
+      notifications.show({ message: 'Scenario created', color: 'green' });
+      navigate(`/board-planning/investments/${res.data.id}`);
+    },
+  });
+
+  const updateMutation = useMutation({
+    mutationFn: ({ id, ...dto }: any) => api.put(`/board-planning/scenarios/${id}`, dto),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenarios'] });
+      setEditScenario(null);
+      notifications.show({ message: 'Scenario updated', color: 'green' });
+    },
+  });
+
+  const deleteMutation = useMutation({
+    mutationFn: (id: string) => api.delete(`/board-planning/scenarios/${id}`),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenarios'] });
+      notifications.show({ message: 'Scenario archived', color: 'orange' });
+    },
+  });
+
+  if (isLoading) return <Center h={400}><Loader size="lg" /></Center>;
+
+  return (
+    <Stack>
+      <Group justify="space-between" align="flex-start">
+        <div>
+          <Title order={2}>Investment Scenarios</Title>
+          <Text c="dimmed" size="sm">
+            Model different investment strategies and compare their impact on liquidity and income
+          </Text>
+        </div>
+        <Button leftSection={<IconPlus size={16} />} onClick={() => setCreateOpen(true)}>
+          New Scenario
+        </Button>
+      </Group>
+
+      {scenarios && scenarios.length > 0 ? (
+        <SimpleGrid cols={{ base: 1, sm: 2, lg: 3 }}>
+          {scenarios.map((s) => (
+            <ScenarioCard
+              key={s.id}
+              scenario={s}
+              onClick={() => navigate(`/board-planning/investments/${s.id}`)}
+              onEdit={() => { setEditScenario(s); setForm({ name: s.name, description: s.description || '' }); }}
+              onDelete={() => deleteMutation.mutate(s.id)}
+            />
+          ))}
+        </SimpleGrid>
+      ) : (
+        <Center py="xl">
+          <Stack align="center" gap="sm">
+            <Text c="dimmed">No investment scenarios yet</Text>
+            <Text size="sm" c="dimmed" maw={400} ta="center">
+              Create a scenario to model investment allocations, timing, and their impact on reserves and liquidity.
+            </Text>
+          </Stack>
+        </Center>
+      )}
+
+      {/* Create Modal */}
+      <Modal opened={createOpen} onClose={() => setCreateOpen(false)} title="New Investment Scenario">
+        <Stack>
+          <TextInput label="Name" required value={form.name} onChange={(e) => setForm({ ...form, name: e.target.value })} placeholder="e.g. Conservative CD Ladder" />
+          <Textarea label="Description" value={form.description} onChange={(e) => setForm({ ...form, description: e.target.value })} placeholder="Describe this investment strategy..." />
+          <Group justify="flex-end">
+            <Button variant="default" onClick={() => setCreateOpen(false)}>Cancel</Button>
+            <Button
+              onClick={() => createMutation.mutate({ name: form.name, description: form.description, scenarioType: 'investment' })}
+              loading={createMutation.isPending}
+              disabled={!form.name}
+            >
+              Create Scenario
+            </Button>
+          </Group>
+        </Stack>
+      </Modal>
+
+      {/* Edit Modal */}
+      <Modal opened={!!editScenario} onClose={() => setEditScenario(null)} title="Edit Scenario">
+        <Stack>
+          <TextInput label="Name" required value={form.name} onChange={(e) => setForm({ ...form, name: e.target.value })} />
+          <Textarea label="Description" value={form.description} onChange={(e) => setForm({ ...form, description: e.target.value })} />
+          <Group justify="flex-end">
+            <Button variant="default" onClick={() => setEditScenario(null)}>Cancel</Button>
+            <Button
+              onClick={() => updateMutation.mutate({ id: editScenario.id, name: form.name, description: form.description })}
+              loading={updateMutation.isPending}
+            >
+              Save Changes
+            </Button>
+          </Group>
+        </Stack>
+      </Modal>
+    </Stack>
+  );
+}

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

@@ -0,0 +1,210 @@
+import { useState } from 'react';
+import {
+  Title, Text, Stack, Group, Card, MultiSelect, Loader, Center, Badge,
+  SimpleGrid, Table,
+} from '@mantine/core';
+import { useQuery } from '@tanstack/react-query';
+import {
+  LineChart, Line, XAxis, YAxis, CartesianGrid, Tooltip, Legend,
+  ResponsiveContainer,
+} from 'recharts';
+import api from '../../services/api';
+
+const fmt = (v: number) => v.toLocaleString('en-US', { style: 'currency', currency: 'USD', maximumFractionDigits: 0 });
+
+const COLORS = ['#228be6', '#40c057', '#7950f2', '#fd7e14'];
+
+export function ScenarioComparisonPage() {
+  const [selectedIds, setSelectedIds] = useState<string[]>([]);
+
+  // Load all scenarios for the selector
+  const { data: allScenarios } = useQuery<any[]>({
+    queryKey: ['board-planning-scenarios-all'],
+    queryFn: async () => {
+      const { data } = await api.get('/board-planning/scenarios');
+      return data;
+    },
+  });
+
+  // Load comparison data when scenarios are selected
+  const { data: comparison, isLoading: compLoading } = useQuery({
+    queryKey: ['board-planning-compare', selectedIds],
+    queryFn: async () => {
+      const { data } = await api.get(`/board-planning/compare?ids=${selectedIds.join(',')}`);
+      return data;
+    },
+    enabled: selectedIds.length >= 1,
+  });
+
+  const selectorData = (allScenarios || []).map((s) => ({
+    value: s.id,
+    label: `${s.name} (${s.scenario_type})`,
+  }));
+
+  // Build merged chart data with all scenarios
+  const chartData = (() => {
+    if (!comparison?.scenarios?.length) return [];
+    const firstScenario = comparison.scenarios[0];
+    if (!firstScenario?.projection?.datapoints) return [];
+
+    return firstScenario.projection.datapoints.map((_: any, idx: number) => {
+      const point: any = { month: firstScenario.projection.datapoints[idx].month };
+      comparison.scenarios.forEach((s: any, sIdx: number) => {
+        const dp = s.projection?.datapoints?.[idx];
+        if (dp) {
+          point[`total_${sIdx}`] =
+            dp.operating_cash + dp.operating_investments + dp.reserve_cash + dp.reserve_investments;
+        }
+      });
+      return point;
+    });
+  })();
+
+  return (
+    <Stack>
+      <div>
+        <Title order={2}>Compare Scenarios</Title>
+        <Text c="dimmed" size="sm">
+          Select up to 4 scenarios to compare their projected financial impact side-by-side
+        </Text>
+      </div>
+
+      <MultiSelect
+        label="Select Scenarios"
+        placeholder="Choose scenarios to compare..."
+        data={selectorData}
+        value={selectedIds}
+        onChange={setSelectedIds}
+        maxValues={4}
+        searchable
+      />
+
+      {compLoading && <Center py="xl"><Loader size="lg" /></Center>}
+
+      {comparison?.scenarios?.length > 0 && (
+        <>
+          {/* Overlaid Line Chart */}
+          <Card withBorder p="lg">
+            <Title order={4} mb="md">Total Liquidity Projection</Title>
+            <ResponsiveContainer width="100%" height={400}>
+              <LineChart data={chartData}>
+                <CartesianGrid strokeDasharray="3 3" opacity={0.3} />
+                <XAxis dataKey="month" tick={{ fontSize: 11 }} interval="preserveStartEnd" />
+                <YAxis tick={{ fontSize: 11 }} tickFormatter={(v) => `$${(v / 1000).toFixed(0)}k`} />
+                <Tooltip
+                  formatter={(v: number) => fmt(v)}
+                  labelStyle={{ fontWeight: 600 }}
+                />
+                <Legend />
+                {comparison.scenarios.map((s: any, idx: number) => (
+                  <Line
+                    key={s.id}
+                    type="monotone"
+                    dataKey={`total_${idx}`}
+                    name={s.name}
+                    stroke={COLORS[idx]}
+                    strokeWidth={2}
+                    dot={false}
+                  />
+                ))}
+              </LineChart>
+            </ResponsiveContainer>
+          </Card>
+
+          {/* Summary Metrics Comparison */}
+          <Card withBorder p="lg">
+            <Title order={4} mb="md">Summary Comparison</Title>
+            <Table striped>
+              <Table.Thead>
+                <Table.Tr>
+                  <Table.Th>Metric</Table.Th>
+                  {comparison.scenarios.map((s: any, idx: number) => (
+                    <Table.Th key={s.id} ta="right">
+                      <Group gap={4} justify="flex-end">
+                        <div style={{ width: 10, height: 10, borderRadius: 2, background: COLORS[idx] }} />
+                        <Text size="sm" fw={600}>{s.name}</Text>
+                      </Group>
+                    </Table.Th>
+                  ))}
+                </Table.Tr>
+              </Table.Thead>
+              <Table.Tbody>
+                <Table.Tr>
+                  <Table.Td fw={500}>End Liquidity</Table.Td>
+                  {comparison.scenarios.map((s: any) => (
+                    <Table.Td key={s.id} ta="right" ff="monospace" fw={600}>
+                      {fmt(s.projection?.summary?.end_liquidity || 0)}
+                    </Table.Td>
+                  ))}
+                </Table.Tr>
+                <Table.Tr>
+                  <Table.Td fw={500}>Minimum Liquidity</Table.Td>
+                  {comparison.scenarios.map((s: any) => (
+                    <Table.Td key={s.id} ta="right" ff="monospace" fw={600}
+                      c={(s.projection?.summary?.min_liquidity || 0) < 0 ? 'red' : undefined}
+                    >
+                      {fmt(s.projection?.summary?.min_liquidity || 0)}
+                    </Table.Td>
+                  ))}
+                </Table.Tr>
+                <Table.Tr>
+                  <Table.Td fw={500}>Period Change</Table.Td>
+                  {comparison.scenarios.map((s: any) => {
+                    const change = s.projection?.summary?.period_change || 0;
+                    return (
+                      <Table.Td key={s.id} ta="right" ff="monospace" fw={600} c={change >= 0 ? 'green' : 'red'}>
+                        {change >= 0 ? '+' : ''}{fmt(change)}
+                      </Table.Td>
+                    );
+                  })}
+                </Table.Tr>
+                <Table.Tr>
+                  <Table.Td fw={500}>Reserve Coverage</Table.Td>
+                  {comparison.scenarios.map((s: any) => (
+                    <Table.Td key={s.id} ta="right" ff="monospace" fw={600}>
+                      {(s.projection?.summary?.reserve_coverage_months || 0).toFixed(1)} months
+                    </Table.Td>
+                  ))}
+                </Table.Tr>
+                <Table.Tr>
+                  <Table.Td fw={500}>End Operating Cash</Table.Td>
+                  {comparison.scenarios.map((s: any) => (
+                    <Table.Td key={s.id} ta="right" ff="monospace">
+                      {fmt(s.projection?.summary?.end_operating_cash || 0)}
+                    </Table.Td>
+                  ))}
+                </Table.Tr>
+                <Table.Tr>
+                  <Table.Td fw={500}>End Reserve Cash</Table.Td>
+                  {comparison.scenarios.map((s: any) => (
+                    <Table.Td key={s.id} ta="right" ff="monospace">
+                      {fmt(s.projection?.summary?.end_reserve_cash || 0)}
+                    </Table.Td>
+                  ))}
+                </Table.Tr>
+              </Table.Tbody>
+            </Table>
+          </Card>
+
+          {/* Risk Flags */}
+          {comparison.scenarios.some((s: any) => (s.projection?.summary?.min_liquidity || 0) < 0) && (
+            <Card withBorder p="lg" bg="red.0">
+              <Title order={4} c="red" mb="sm">Liquidity Warnings</Title>
+              {comparison.scenarios.filter((s: any) => (s.projection?.summary?.min_liquidity || 0) < 0).map((s: any) => (
+                <Text key={s.id} size="sm" c="red">
+                  {s.name}: projected negative liquidity of {fmt(s.projection.summary.min_liquidity)}
+                </Text>
+              ))}
+            </Card>
+          )}
+        </>
+      )}
+
+      {selectedIds.length === 0 && (
+        <Center py="xl">
+          <Text c="dimmed">Select one or more scenarios above to compare their financial projections</Text>
+        </Center>
+      )}
+    </Stack>
+  );
+}

frontend/src/pages/board-planning/components/AssessmentChangeForm.tsx

@@ -0,0 +1,159 @@
+import { Modal, TextInput, Select, NumberInput, Group, Button, Stack, Text } from '@mantine/core';
+import { DateInput } from '@mantine/dates';
+import { useState, useEffect } from 'react';
+
+interface Props {
+  opened: boolean;
+  onClose: () => void;
+  onSubmit: (data: any) => void;
+  initialData?: any;
+  loading?: boolean;
+}
+
+export function AssessmentChangeForm({ opened, onClose, onSubmit, initialData, loading }: Props) {
+  const [form, setForm] = useState({
+    changeType: 'dues_increase' as string,
+    label: '',
+    targetFund: 'operating',
+    percentageChange: 0,
+    flatAmountChange: 0,
+    specialTotal: 0,
+    specialPerUnit: 0,
+    specialInstallments: 1,
+    effectiveDate: null as Date | null,
+    endDate: null as Date | null,
+    notes: '',
+  });
+
+  useEffect(() => {
+    if (initialData) {
+      setForm({
+        changeType: initialData.change_type || initialData.changeType || 'dues_increase',
+        label: initialData.label || '',
+        targetFund: initialData.target_fund || initialData.targetFund || 'operating',
+        percentageChange: parseFloat(initialData.percentage_change || initialData.percentageChange) || 0,
+        flatAmountChange: parseFloat(initialData.flat_amount_change || initialData.flatAmountChange) || 0,
+        specialTotal: parseFloat(initialData.special_total || initialData.specialTotal) || 0,
+        specialPerUnit: parseFloat(initialData.special_per_unit || initialData.specialPerUnit) || 0,
+        specialInstallments: initialData.special_installments || initialData.specialInstallments || 1,
+        effectiveDate: initialData.effective_date ? new Date(initialData.effective_date) : null,
+        endDate: initialData.end_date ? new Date(initialData.end_date) : null,
+        notes: initialData.notes || '',
+      });
+    } else {
+      setForm({
+        changeType: 'dues_increase', label: '', targetFund: 'operating',
+        percentageChange: 0, flatAmountChange: 0, specialTotal: 0, specialPerUnit: 0,
+        specialInstallments: 1, effectiveDate: null, endDate: null, notes: '',
+      });
+    }
+  }, [initialData, opened]);
+
+  const handleSubmit = () => {
+    onSubmit({
+      ...form,
+      effectiveDate: form.effectiveDate?.toISOString().split('T')[0] || null,
+      endDate: form.endDate?.toISOString().split('T')[0] || null,
+    });
+  };
+
+  const isSpecial = form.changeType === 'special_assessment';
+
+  return (
+    <Modal opened={opened} onClose={onClose} title={initialData ? 'Edit Assessment Change' : 'Add Assessment Change'} size="lg">
+      <Stack>
+        <Select
+          label="Change Type"
+          value={form.changeType}
+          onChange={(v) => setForm({ ...form, changeType: v || 'dues_increase' })}
+          data={[
+            { value: 'dues_increase', label: 'Dues Increase' },
+            { value: 'dues_decrease', label: 'Dues Decrease' },
+            { value: 'special_assessment', label: 'Special Assessment' },
+          ]}
+        />
+        <TextInput
+          label="Label"
+          required
+          value={form.label}
+          onChange={(e) => setForm({ ...form, label: e.target.value })}
+          placeholder={isSpecial ? 'e.g. Roof Replacement Assessment' : 'e.g. 5% Annual Increase'}
+        />
+        <Select
+          label="Target Fund"
+          value={form.targetFund}
+          onChange={(v) => setForm({ ...form, targetFund: v || 'operating' })}
+          data={[
+            { value: 'operating', label: 'Operating' },
+            { value: 'reserve', label: 'Reserve' },
+            { value: 'both', label: 'Both' },
+          ]}
+        />
+
+        {!isSpecial && (
+          <>
+            <Text size="sm" fw={500} c="dimmed">Set either a percentage or flat amount (not both):</Text>
+            <Group grow>
+              <NumberInput
+                label="Percentage Change (%)"
+                value={form.percentageChange}
+                onChange={(v) => setForm({ ...form, percentageChange: Number(v) || 0, flatAmountChange: 0 })}
+                min={0}
+                max={100}
+                decimalScale={2}
+                suffix="%"
+              />
+              <NumberInput
+                label="Flat Amount Change ($/unit/mo)"
+                value={form.flatAmountChange}
+                onChange={(v) => setForm({ ...form, flatAmountChange: Number(v) || 0, percentageChange: 0 })}
+                min={0}
+                decimalScale={2}
+                prefix="$"
+              />
+            </Group>
+          </>
+        )}
+
+        {isSpecial && (
+          <>
+            <NumberInput
+              label="Per Unit Amount"
+              description="Total amount each unit will be assessed"
+              value={form.specialPerUnit}
+              onChange={(v) => setForm({ ...form, specialPerUnit: Number(v) || 0 })}
+              min={0}
+              decimalScale={2}
+              thousandSeparator=","
+              prefix="$"
+            />
+            <Select
+              label="Duration"
+              description="How the assessment is collected"
+              value={String(form.specialInstallments)}
+              onChange={(v) => setForm({ ...form, specialInstallments: Number(v) || 1 })}
+              data={[
+                { value: '1', label: 'One-time (lump sum)' },
+                { value: '3', label: 'Quarterly (3 monthly payments)' },
+                { value: '6', label: '6 months' },
+                { value: '12', label: 'Annual (12 monthly payments)' },
+              ]}
+            />
+          </>
+        )}
+
+        <Group grow>
+          <DateInput label="Effective Date" required value={form.effectiveDate} onChange={(v) => setForm({ ...form, effectiveDate: v })} />
+          <DateInput label="End Date (optional)" value={form.endDate} onChange={(v) => setForm({ ...form, endDate: v })} clearable />
+        </Group>
+        <TextInput label="Notes" value={form.notes} onChange={(e) => setForm({ ...form, notes: e.target.value })} />
+        <Group justify="flex-end">
+          <Button variant="default" onClick={onClose}>Cancel</Button>
+          <Button onClick={handleSubmit} loading={loading} disabled={!form.label || !form.effectiveDate}>
+            {initialData ? 'Update' : 'Add Change'}
+          </Button>
+        </Group>
+      </Stack>
+    </Modal>
+  );
+}

frontend/src/pages/board-planning/components/InvestmentForm.tsx

@@ -0,0 +1,110 @@
+import { Modal, TextInput, Select, NumberInput, Group, Button, Stack, Switch } from '@mantine/core';
+import { DateInput } from '@mantine/dates';
+import { useState, useEffect } from 'react';
+
+interface Props {
+  opened: boolean;
+  onClose: () => void;
+  onSubmit: (data: any) => void;
+  initialData?: any;
+  loading?: boolean;
+}
+
+export function InvestmentForm({ opened, onClose, onSubmit, initialData, loading }: Props) {
+  const [form, setForm] = useState({
+    label: '',
+    investmentType: 'cd',
+    fundType: 'reserve',
+    principal: 0,
+    interestRate: 0,
+    termMonths: 12,
+    institution: '',
+    purchaseDate: null as Date | null,
+    maturityDate: null as Date | null,
+    autoRenew: false,
+    notes: '',
+  });
+
+  useEffect(() => {
+    if (initialData) {
+      setForm({
+        label: initialData.label || '',
+        investmentType: initialData.investment_type || initialData.investmentType || 'cd',
+        fundType: initialData.fund_type || initialData.fundType || 'reserve',
+        principal: parseFloat(initialData.principal) || 0,
+        interestRate: parseFloat(initialData.interest_rate || initialData.interestRate) || 0,
+        termMonths: initialData.term_months || initialData.termMonths || 12,
+        institution: initialData.institution || '',
+        purchaseDate: initialData.purchase_date ? new Date(initialData.purchase_date) : null,
+        maturityDate: initialData.maturity_date ? new Date(initialData.maturity_date) : null,
+        autoRenew: initialData.auto_renew || initialData.autoRenew || false,
+        notes: initialData.notes || '',
+      });
+    } else {
+      setForm({
+        label: '', investmentType: 'cd', fundType: 'reserve', principal: 0,
+        interestRate: 0, termMonths: 12, institution: '', purchaseDate: null,
+        maturityDate: null, autoRenew: false, notes: '',
+      });
+    }
+  }, [initialData, opened]);
+
+  const handleSubmit = () => {
+    onSubmit({
+      ...form,
+      purchaseDate: form.purchaseDate?.toISOString().split('T')[0] || null,
+      maturityDate: form.maturityDate?.toISOString().split('T')[0] || null,
+    });
+  };
+
+  return (
+    <Modal opened={opened} onClose={onClose} title={initialData ? 'Edit Investment' : 'Add Investment'} size="lg">
+      <Stack>
+        <TextInput label="Label" required value={form.label} onChange={(e) => setForm({ ...form, label: e.target.value })} placeholder="e.g. 6-Month Treasury" />
+        <Group grow>
+          <Select
+            label="Type"
+            value={form.investmentType}
+            onChange={(v) => setForm({ ...form, investmentType: v || 'cd' })}
+            data={[
+              { value: 'cd', label: 'CD' },
+              { value: 'money_market', label: 'Money Market' },
+              { value: 'treasury', label: 'Treasury' },
+              { value: 'savings', label: 'Savings' },
+              { value: 'other', label: 'Other' },
+            ]}
+          />
+          <Select
+            label="Fund"
+            value={form.fundType}
+            onChange={(v) => setForm({ ...form, fundType: v || 'reserve' })}
+            data={[
+              { value: 'operating', label: 'Operating' },
+              { value: 'reserve', label: 'Reserve' },
+            ]}
+          />
+        </Group>
+        <Group grow>
+          <NumberInput label="Principal ($)" required value={form.principal} onChange={(v) => setForm({ ...form, principal: Number(v) || 0 })} min={0} decimalScale={2} thousandSeparator="," prefix="$" />
+          <NumberInput label="Interest Rate (%)" value={form.interestRate} onChange={(v) => setForm({ ...form, interestRate: Number(v) || 0 })} min={0} max={20} decimalScale={3} suffix="%" />
+        </Group>
+        <Group grow>
+          <NumberInput label="Term (months)" value={form.termMonths} onChange={(v) => setForm({ ...form, termMonths: Number(v) || 0 })} min={1} max={120} />
+          <TextInput label="Institution" value={form.institution} onChange={(e) => setForm({ ...form, institution: e.target.value })} placeholder="e.g. First National Bank" />
+        </Group>
+        <Group grow>
+          <DateInput label="Purchase Date" value={form.purchaseDate} onChange={(v) => setForm({ ...form, purchaseDate: v })} clearable />
+          <DateInput label="Maturity Date" value={form.maturityDate} onChange={(v) => setForm({ ...form, maturityDate: v })} clearable />
+        </Group>
+        <Switch label="Auto-renew at maturity" checked={form.autoRenew} onChange={(e) => setForm({ ...form, autoRenew: e.currentTarget.checked })} />
+        <TextInput label="Notes" value={form.notes} onChange={(e) => setForm({ ...form, notes: e.target.value })} />
+        <Group justify="flex-end">
+          <Button variant="default" onClick={onClose}>Cancel</Button>
+          <Button onClick={handleSubmit} loading={loading} disabled={!form.label || !form.principal}>
+            {initialData ? 'Update' : 'Add Investment'}
+          </Button>
+        </Group>
+      </Stack>
+    </Modal>
+  );
+}

frontend/src/pages/board-planning/components/InvestmentTimeline.tsx

@@ -0,0 +1,154 @@
+import { Card, Title, Text, Group, Badge, Tooltip } from '@mantine/core';
+import { useMemo } from 'react';
+
+const fmt = (v: number) => v.toLocaleString('en-US', { style: 'currency', currency: 'USD', maximumFractionDigits: 0 });
+
+const typeColors: Record<string, string> = {
+  cd: '#228be6',
+  money_market: '#40c057',
+  treasury: '#7950f2',
+  savings: '#fd7e14',
+  other: '#868e96',
+};
+
+interface Props {
+  investments: any[];
+}
+
+export function InvestmentTimeline({ investments }: Props) {
+  const { items, startDate, endDate, totalMonths } = useMemo(() => {
+    const now = new Date();
+    const items = investments
+      .filter((inv: any) => inv.purchase_date || inv.maturity_date)
+      .map((inv: any) => ({
+        ...inv,
+        start: inv.purchase_date ? new Date(inv.purchase_date) : now,
+        end: inv.maturity_date ? new Date(inv.maturity_date) : null,
+      }));
+
+    if (!items.length) return { items: [], startDate: now, endDate: now, totalMonths: 1 };
+
+    const allDates = items.flatMap((i: any) => [i.start, i.end].filter(Boolean)) as Date[];
+    const startDate = new Date(Math.min(...allDates.map((d) => d.getTime())));
+    const endDate = new Date(Math.max(...allDates.map((d) => d.getTime())));
+    const totalMonths = Math.max(
+      (endDate.getFullYear() - startDate.getFullYear()) * 12 + (endDate.getMonth() - startDate.getMonth()) + 1,
+      1,
+    );
+
+    return { items, startDate, endDate, totalMonths };
+  }, [investments]);
+
+  if (!items.length) return null;
+
+  const getPercent = (date: Date) => {
+    const months = (date.getFullYear() - startDate.getFullYear()) * 12 + (date.getMonth() - startDate.getMonth());
+    return Math.max(0, Math.min(100, (months / totalMonths) * 100));
+  };
+
+  // Generate year labels
+  const yearLabels: { year: number; percent: number }[] = [];
+  for (let y = startDate.getFullYear(); y <= endDate.getFullYear(); y++) {
+    const janDate = new Date(y, 0, 1);
+    if (janDate >= startDate && janDate <= endDate) {
+      yearLabels.push({ year: y, percent: getPercent(janDate) });
+    }
+  }
+
+  return (
+    <Card withBorder p="lg">
+      <Title order={4} mb="md">Investment Timeline</Title>
+
+      {/* Year markers */}
+      <div style={{ position: 'relative', height: 20, marginBottom: 8 }}>
+        {yearLabels.map((yl) => (
+          <Text
+            key={yl.year}
+            size="xs"
+            c="dimmed"
+            fw={700}
+            style={{ position: 'absolute', left: `${yl.percent}%`, transform: 'translateX(-50%)' }}
+          >
+            {yl.year}
+          </Text>
+        ))}
+      </div>
+
+      {/* Timeline bars */}
+      <div style={{ position: 'relative', minHeight: items.length * 40 + 10 }}>
+        {/* Background grid */}
+        <div style={{
+          position: 'absolute', inset: 0, borderLeft: '1px solid var(--mantine-color-gray-3)',
+          borderRight: '1px solid var(--mantine-color-gray-3)',
+        }}>
+          {yearLabels.map((yl) => (
+            <div
+              key={yl.year}
+              style={{
+                position: 'absolute', left: `${yl.percent}%`, top: 0, bottom: 0,
+                borderLeft: '1px dashed var(--mantine-color-gray-3)',
+              }}
+            />
+          ))}
+        </div>
+
+        {items.map((inv: any, idx: number) => {
+          const leftPct = getPercent(inv.start);
+          const rightPct = inv.end ? getPercent(inv.end) : leftPct + 2;
+          const widthPct = Math.max(rightPct - leftPct, 1);
+          const color = typeColors[inv.investment_type] || '#868e96';
+
+          return (
+            <Tooltip
+              key={inv.id}
+              label={
+                <div>
+                  <Text size="xs" fw={600}>{inv.label}</Text>
+                  <Text size="xs">{fmt(parseFloat(inv.principal))} @ {parseFloat(inv.interest_rate || 0).toFixed(2)}%</Text>
+                  {inv.purchase_date && <Text size="xs">Start: {new Date(inv.purchase_date).toLocaleDateString()}</Text>}
+                  {inv.maturity_date && <Text size="xs">Maturity: {new Date(inv.maturity_date).toLocaleDateString()}</Text>}
+                </div>
+              }
+              position="top"
+              multiline
+              withArrow
+            >
+              <div
+                style={{
+                  position: 'absolute',
+                  left: `${leftPct}%`,
+                  width: `${widthPct}%`,
+                  top: idx * 40 + 4,
+                  height: 28,
+                  borderRadius: 4,
+                  background: color,
+                  opacity: inv.executed_investment_id ? 0.5 : 0.85,
+                  display: 'flex',
+                  alignItems: 'center',
+                  paddingLeft: 8,
+                  paddingRight: 8,
+                  cursor: 'pointer',
+                  minWidth: 60,
+                }}
+              >
+                <Text size="xs" c="white" fw={600} truncate style={{ lineHeight: 1 }}>
+                  {inv.label} — {fmt(parseFloat(inv.principal))}
+                </Text>
+              </div>
+            </Tooltip>
+          );
+        })}
+      </div>
+
+      {/* Legend */}
+      <Group gap="md" mt="md">
+        {Object.entries(typeColors).map(([type, color]) => (
+          <Group key={type} gap={4}>
+            <div style={{ width: 12, height: 12, borderRadius: 2, background: color }} />
+            <Text size="xs" c="dimmed">{type.replace('_', ' ')}</Text>
+          </Group>
+        ))}
+      </Group>
+    </Card>
+  );
+}

frontend/src/pages/board-planning/components/ProjectionChart.tsx

@@ -0,0 +1,124 @@
+import { useMemo } from 'react';
+import { Card, Title, Text, Group, Badge, SegmentedControl, Stack } from '@mantine/core';
+import { useState } from 'react';
+import {
+  AreaChart, Area, XAxis, YAxis, CartesianGrid, Tooltip, Legend,
+  ResponsiveContainer, ReferenceLine,
+} from 'recharts';
+
+const fmt = (v: number) => v.toLocaleString('en-US', { style: 'currency', currency: 'USD', maximumFractionDigits: 0 });
+
+interface Datapoint {
+  month: string;
+  year: number;
+  monthNum: number;
+  is_forecast: boolean;
+  operating_cash: number;
+  operating_investments: number;
+  reserve_cash: number;
+  reserve_investments: number;
+}
+
+interface Props {
+  datapoints: Datapoint[];
+  title?: string;
+  summary?: any;
+}
+
+export function ProjectionChart({ datapoints, title = 'Financial Projection', summary }: Props) {
+  const [fundFilter, setFundFilter] = useState('all');
+
+  const chartData = useMemo(() => {
+    return datapoints.map((d) => ({
+      ...d,
+      label: `${d.month}`,
+      total: d.operating_cash + d.operating_investments + d.reserve_cash + d.reserve_investments,
+    }));
+  }, [datapoints]);
+
+  // Find first forecast month for reference line
+  const forecastStart = chartData.findIndex((d) => d.is_forecast);
+
+  const CustomTooltip = ({ active, payload, label }: any) => {
+    if (!active || !payload?.length) return null;
+    return (
+      <Card shadow="sm" p="xs" withBorder style={{ background: 'var(--mantine-color-body)' }}>
+        <Text fw={600} size="sm" mb={4}>{label}</Text>
+        {payload.map((p: any) => (
+          <Group key={p.name} justify="space-between" gap="xl">
+            <Text size="xs" c={p.color}>{p.name}</Text>
+            <Text size="xs" fw={600} ff="monospace">{fmt(p.value)}</Text>
+          </Group>
+        ))}
+      </Card>
+    );
+  };
+
+  const showOp = fundFilter === 'all' || fundFilter === 'operating';
+  const showRes = fundFilter === 'all' || fundFilter === 'reserve';
+
+  return (
+    <Card withBorder p="lg">
+      <Group justify="space-between" mb="md">
+        <div>
+          <Title order={4}>{title}</Title>
+          {summary && (
+            <Group gap="md" mt={4}>
+              <Badge variant="light" color="teal">End Liquidity: {fmt(summary.end_liquidity || 0)}</Badge>
+              <Badge variant="light" color="orange">Min Liquidity: {fmt(summary.min_liquidity || 0)}</Badge>
+              {summary.reserve_coverage_months != null && (
+                <Badge variant="light" color="violet">
+                  Reserve Coverage: {summary.reserve_coverage_months.toFixed(1)} mo
+                </Badge>
+              )}
+            </Group>
+          )}
+        </div>
+        <SegmentedControl
+          size="xs"
+          value={fundFilter}
+          onChange={setFundFilter}
+          data={[
+            { label: 'All', value: 'all' },
+            { label: 'Operating', value: 'operating' },
+            { label: 'Reserve', value: 'reserve' },
+          ]}
+        />
+      </Group>
+      <ResponsiveContainer width="100%" height={350}>
+        <AreaChart data={chartData}>
+          <defs>
+            <linearGradient id="opCash" x1="0" y1="0" x2="0" y2="1">
+              <stop offset="5%" stopColor="#228be6" stopOpacity={0.3} />
+              <stop offset="95%" stopColor="#228be6" stopOpacity={0} />
+            </linearGradient>
+            <linearGradient id="opInv" x1="0" y1="0" x2="0" y2="1">
+              <stop offset="5%" stopColor="#74c0fc" stopOpacity={0.3} />
+              <stop offset="95%" stopColor="#74c0fc" stopOpacity={0} />
+            </linearGradient>
+            <linearGradient id="resCash" x1="0" y1="0" x2="0" y2="1">
+              <stop offset="5%" stopColor="#7950f2" stopOpacity={0.3} />
+              <stop offset="95%" stopColor="#7950f2" stopOpacity={0} />
+            </linearGradient>
+            <linearGradient id="resInv" x1="0" y1="0" x2="0" y2="1">
+              <stop offset="5%" stopColor="#b197fc" stopOpacity={0.3} />
+              <stop offset="95%" stopColor="#b197fc" stopOpacity={0} />
+            </linearGradient>
+          </defs>
+          <CartesianGrid strokeDasharray="3 3" opacity={0.3} />
+          <XAxis dataKey="month" tick={{ fontSize: 11 }} interval="preserveStartEnd" />
+          <YAxis tick={{ fontSize: 11 }} tickFormatter={(v) => `$${(v / 1000).toFixed(0)}k`} />
+          <Tooltip content={<CustomTooltip />} />
+          <Legend />
+          {forecastStart > 0 && (
+            <ReferenceLine x={chartData[forecastStart]?.month} stroke="#aaa" strokeDasharray="5 5" label="Forecast" />
+          )}
+          {showOp && <Area type="monotone" dataKey="operating_cash" name="Operating Cash" stroke="#228be6" fill="url(#opCash)" stackId="1" />}
+          {showOp && <Area type="monotone" dataKey="operating_investments" name="Operating Investments" stroke="#74c0fc" fill="url(#opInv)" stackId="1" />}
+          {showRes && <Area type="monotone" dataKey="reserve_cash" name="Reserve Cash" stroke="#7950f2" fill="url(#resCash)" stackId="1" />}
+          {showRes && <Area type="monotone" dataKey="reserve_investments" name="Reserve Investments" stroke="#b197fc" fill="url(#resInv)" stackId="1" />}
+        </AreaChart>
+      </ResponsiveContainer>
+    </Card>
+  );
+}

frontend/src/pages/board-planning/components/ScenarioCard.tsx

@@ -0,0 +1,74 @@
+import { Card, Group, Text, Badge, ActionIcon, Menu } from '@mantine/core';
+import { IconDots, IconTrash, IconEdit, IconPlayerPlay } from '@tabler/icons-react';
+
+const fmt = (v: number) => v.toLocaleString('en-US', { style: 'currency', currency: 'USD', maximumFractionDigits: 0 });
+
+const statusColors: Record<string, string> = {
+  draft: 'gray',
+  active: 'blue',
+  approved: 'green',
+  archived: 'red',
+};
+
+interface Props {
+  scenario: any;
+  onClick: () => void;
+  onEdit: () => void;
+  onDelete: () => void;
+}
+
+export function ScenarioCard({ scenario, onClick, onEdit, onDelete }: Props) {
+  return (
+    <Card withBorder p="lg" style={{ cursor: 'pointer' }} onClick={onClick}>
+      <Group justify="space-between" mb="xs">
+        <Group gap="xs">
+          <Text fw={600}>{scenario.name}</Text>
+          <Badge size="xs" color={statusColors[scenario.status] || 'gray'}>
+            {scenario.status}
+          </Badge>
+        </Group>
+        <Menu withinPortal position="bottom-end" shadow="sm">
+          <Menu.Target>
+            <ActionIcon variant="subtle" color="gray" onClick={(e: any) => e.stopPropagation()}>
+              <IconDots size={16} />
+            </ActionIcon>
+          </Menu.Target>
+          <Menu.Dropdown>
+            <Menu.Item leftSection={<IconEdit size={14} />} onClick={(e: any) => { e.stopPropagation(); onEdit(); }}>
+              Edit
+            </Menu.Item>
+            <Menu.Item leftSection={<IconTrash size={14} />} color="red" onClick={(e: any) => { e.stopPropagation(); onDelete(); }}>
+              Archive
+            </Menu.Item>
+          </Menu.Dropdown>
+        </Menu>
+      </Group>
+      {scenario.description && (
+        <Text size="sm" c="dimmed" mb="sm" lineClamp={2}>{scenario.description}</Text>
+      )}
+      <Group gap="lg">
+        {scenario.scenario_type === 'investment' && (
+          <>
+            <div>
+              <Text size="xs" c="dimmed">Investments</Text>
+              <Text fw={600}>{scenario.investment_count || 0}</Text>
+            </div>
+            <div>
+              <Text size="xs" c="dimmed">Total Principal</Text>
+              <Text fw={600} ff="monospace">{fmt(parseFloat(scenario.total_principal) || 0)}</Text>
+            </div>
+          </>
+        )}
+        {scenario.scenario_type === 'assessment' && (
+          <div>
+            <Text size="xs" c="dimmed">Changes</Text>
+            <Text fw={600}>{scenario.assessment_count || 0}</Text>
+          </div>
+        )}
+      </Group>
+      <Text size="xs" c="dimmed" mt="sm">
+        Updated {new Date(scenario.updated_at).toLocaleDateString()}
+      </Text>
+    </Card>
+  );
+}

frontend/src/pages/budgets/BudgetsPage.tsx

@@ -1,13 +1,15 @@
-import { useState, useRef } from 'react';
+import { useState, useMemo } 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 } 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';
 
 interface BudgetLine {
   account_id: string;
@@ -24,27 +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.
- */
 function hydrateBudgetLine(row: any): BudgetLine {
   const line: any = { ...row };
   for (const m of months) {
@@ -54,77 +35,64 @@ 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 [editData, setEditData] = useState<BudgetLine[] | null>(null); // null = not editing
   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';
+  const stickyBorder = isDark ? 'var(--mantine-color-dark-4)' : '#e9ecef';
+  const incomeSectionBg = isDark ? 'var(--mantine-color-green-9)' : '#e6f9e6';
+  const expenseSectionBg = isDark ? 'var(--mantine-color-red-9)' : '#fde8e8';
 
-  const { isLoading } = useQuery<BudgetLine[]>({
+  // Query is the single source of truth for budget data
+  const { data: queryData, isLoading, isFetching } = useQuery<BudgetLine[]>({
     queryKey: ['budgets', year],
     queryFn: async () => {
       const { data } = await api.get(`/budgets/${year}`);
-      // Hydrate each line: ensure numbers and compute annual_total
+      return (data as any[]).map(hydrateBudgetLine);
-      const hydrated = (data as any[]).map(hydrateBudgetLine);
-      setBudgetData(hydrated);
-      return hydrated;
     },
   });
 
+  // Use edit data when editing, otherwise use query data
+  const isEditing = editData !== null;
+  const budgetData = isEditing ? editData : (queryData || []);
+  const hasBudget = budgetData.length > 0;
+  const cellsEditable = !isReadOnly && isEditing;
+
+  const handleStartEdit = () => {
+    setEditData(queryData ? [...queryData] : []);
+  };
+
+  const handleCancelEdit = () => {
+    setEditData(null);
+  };
+
+  const handleYearChange = (v: string | null) => {
+    if (v) {
+      setYear(v);
+      setEditData(null); // Cancel any in-progress edit when switching years
+    }
+  };
+
   const saveMutation = useMutation({
     mutationFn: async () => {
-      const lines = budgetData
+      const payload = budgetData
         .filter((b) => months.some((m) => (b as any)[m] > 0))
         .map((b) => ({
-          account_id: b.account_id,
+          accountId: b.account_id,
-          fund_type: b.fund_type,
+          fundType: b.fund_type,
           jan: b.jan, feb: b.feb, mar: b.mar, apr: b.apr,
           may: b.may, jun: b.jun, jul: b.jul, aug: b.aug,
-          sep: b.sep, oct: b.oct, nov: b.nov, dec_amt: b.dec_amt,
+          sep: b.sep, oct: b.oct, nov: b.nov, dec: b.dec_amt,
         }));
-      return api.put(`/budgets/${year}`, { lines });
+      return api.put(`/budgets/${year}`, payload);
     },
     onSuccess: () => {
       queryClient.invalidateQueries({ queryKey: ['budgets', year] });
+      setEditData(null);
       notifications.show({ message: 'Budget saved', color: 'green' });
     },
     onError: (err: any) => {
@@ -132,109 +100,22 @@ 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 updateCell = (idx: number, month: string, value: number) => {
-    const updated = [...budgetData];
+    if (!editData) return;
+    const updated = [...editData];
     (updated[idx] as any)[month] = value || 0;
     updated[idx].annual_total = months.reduce((s, m) => s + ((updated[idx] as any)[m] || 0), 0);
-    setBudgetData(updated);
+    setEditData(updated);
   };
 
-  const yearOptions = Array.from({ length: 5 }, (_, i) => {
+  const yearOptions = useMemo(() => Array.from({ length: 5 }, (_, i) => {
     const y = new Date().getFullYear() - 1 + i;
     return { value: String(y), label: String(y) };
-  });
+  }), []);
 
   const fmt = (v: number) => v.toLocaleString('en-US', { style: 'currency', currency: 'USD', minimumFractionDigits: 0 });
 
+  // Show loader on initial load or when switching years with no cached data
   if (isLoading) return <Center h={300}><Loader /></Center>;
 
   const incomeLines = budgetData.filter((b) => b.account_type === 'income');
@@ -243,7 +124,6 @@ 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 (
@@ -251,42 +131,59 @@ export function BudgetsPage() {
       <Group justify="space-between">
         <Title order={2}>Budget Manager</Title>
         <Group>
-          <Select data={yearOptions} value={year} onChange={(v) => v && setYear(v)} w={120} />
+          <Select data={yearOptions} value={year} onChange={handleYearChange} w={120} />
+          {isFetching && !isLoading && <Loader size="xs" />}
+          {!isReadOnly && hasBudget && (
+            <>
+              {!isEditing ? (
                 <Button
                   variant="outline"
-            leftSection={<IconDownload size={16} />}
+                  leftSection={<IconPencil size={16} />}
-            onClick={handleDownloadTemplate}
+                  onClick={handleStartEdit}
                 >
-            Download Template
+                  Edit Budget
                 </Button>
-          {!isReadOnly && (<>
+              ) : (
+                <>
                   <Button
                     variant="outline"
-              leftSection={<IconUpload size={16} />}
+                    color="gray"
-              onClick={handleImportCSV}
+                    leftSection={<IconX size={16} />}
-              loading={importMutation.isPending}
+                    onClick={handleCancelEdit}
                   >
-              Import CSV
+                    Cancel
                   </Button>
-            <input
+                  <Button
-              type="file"
+                    leftSection={<IconDeviceFloppy size={16} />}
-              ref={fileInputRef}
+                    onClick={() => saveMutation.mutate()}
-              style={{ display: 'none' }}
+                    loading={saveMutation.isPending}
-              accept=".csv,.txt"
+                  >
-              onChange={handleFileChange}
-            />
-            <Button leftSection={<IconDeviceFloppy size={16} />} onClick={() => saveMutation.mutate()} loading={saveMutation.isPending}>
                     Save Budget
                   </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>
       )}
 
@@ -317,8 +214,8 @@ export function BudgetsPage() {
         <Table striped highlightOnHover style={{ minWidth: 1600 }}>
           <Table.Thead>
             <Table.Tr>
-              <Table.Th style={{ position: 'sticky', left: 0, background: 'white', zIndex: 2, minWidth: 120 }}>Acct #</Table.Th>
+              <Table.Th style={{ position: 'sticky', left: 0, background: stickyBg, zIndex: 2, minWidth: 120 }}>Acct #</Table.Th>
-              <Table.Th style={{ position: 'sticky', left: 120, background: 'white', zIndex: 2, minWidth: 220 }}>Account Name</Table.Th>
+              <Table.Th style={{ position: 'sticky', left: 120, background: stickyBg, zIndex: 2, minWidth: 220 }}>Account Name</Table.Th>
               {monthLabels.map((m) => (
                 <Table.Th key={m} ta="right" style={{ minWidth: 90 }}>{m}</Table.Th>
               ))}
@@ -329,7 +226,7 @@ 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>
             )}
@@ -337,7 +234,7 @@ export function BudgetsPage() {
               const lines = budgetData.filter((b) => b.account_type === type);
               if (lines.length === 0) return null;
 
-              const sectionBg = type === 'income' ? '#e6f9e6' : '#fde8e8';
+              const sectionBg = type === 'income' ? incomeSectionBg : expenseSectionBg;
               const sectionTotal = lines.reduce((sum, line) => sum + (line.annual_total || 0), 0);
 
               return [
@@ -368,9 +265,9 @@ export function BudgetsPage() {
                         style={{
                           position: 'sticky',
                           left: 0,
-                          background: 'white',
+                          background: stickyBg,
                           zIndex: 1,
-                          borderRight: '1px solid #e9ecef',
+                          borderRight: `1px solid ${stickyBorder}`,
                         }}
                       >
                         <Text size="sm" c="dimmed" ff="monospace">{line.account_number}</Text>
@@ -379,9 +276,9 @@ export function BudgetsPage() {
                         style={{
                           position: 'sticky',
                           left: 120,
-                          background: 'white',
+                          background: stickyBg,
                           zIndex: 1,
-                          borderRight: '1px solid #e9ecef',
+                          borderRight: `1px solid ${stickyBorder}`,
                         }}
                       >
                         <Group gap={6} wrap="nowrap">
@@ -391,6 +288,7 @@ export function BudgetsPage() {
                       </Table.Td>
                       {months.map((m) => (
                         <Table.Td key={m} p={2}>
+                          {cellsEditable ? (
                             <NumberInput
                               value={(line as any)[m] || 0}
                               onChange={(v) => updateCell(idx, m, Number(v) || 0)}
@@ -398,9 +296,13 @@ export function BudgetsPage() {
                               hideControls
                               decimalScale={2}
                               min={0}
-                            disabled={isReadOnly}
                               styles={{ input: { textAlign: 'right', fontFamily: 'monospace' } }}
                             />
+                          ) : (
+                            <Text size="sm" ta="right" ff="monospace">
+                              {fmt((line as any)[m] || 0)}
+                            </Text>
+                          )}
                         </Table.Td>
                       ))}
                       <Table.Td ta="right" fw={500} ff="monospace">

frontend/src/pages/capital-projects/CapitalProjectsPage.tsx

@@ -72,9 +72,10 @@ interface KanbanCardProps {
   project: Project;
   onEdit: (p: Project) => void;
   onDragStart: (e: DragEvent<HTMLDivElement>, project: Project) => void;
+  isReadOnly?: boolean;
 }
 
-function KanbanCard({ project, onEdit, onDragStart }: KanbanCardProps) {
+function KanbanCard({ project, onEdit, onDragStart, isReadOnly }: KanbanCardProps) {
   const plannedLabel = formatPlannedDate(project.planned_date);
   // For projects in the Future bucket with a specific year, show the year
   const currentYear = new Date().getFullYear();
@@ -86,21 +87,23 @@ function KanbanCard({ project, onEdit, onDragStart }: KanbanCardProps) {
       padding="sm"
       radius="md"
       withBorder
-      draggable
+      draggable={!isReadOnly}
-      onDragStart={(e) => onDragStart(e, project)}
+      onDragStart={!isReadOnly ? (e) => onDragStart(e, project) : undefined}
-      style={{ cursor: 'grab', userSelect: 'none' }}
+      style={{ cursor: isReadOnly ? 'default' : 'grab', userSelect: 'none' }}
       mb="xs"
     >
       <Group justify="space-between" wrap="nowrap" mb={4}>
         <Group gap={6} wrap="nowrap" style={{ overflow: 'hidden' }}>
-          <IconGripVertical size={14} style={{ flexShrink: 0, color: 'var(--mantine-color-dimmed)' }} />
+          {!isReadOnly && <IconGripVertical size={14} style={{ flexShrink: 0, color: 'var(--mantine-color-dimmed)' }} />}
           <Text fw={600} size="sm" truncate>
             {project.name}
           </Text>
         </Group>
+        {!isReadOnly && (
           <ActionIcon variant="subtle" size="sm" onClick={() => onEdit(project)}>
             <IconEdit size={14} />
           </ActionIcon>
+        )}
       </Group>
 
       <Group gap={6} mb={6}>
@@ -148,11 +151,12 @@ interface KanbanColumnProps {
   isDragOver: boolean;
   onDragOverHandler: (e: DragEvent<HTMLDivElement>, year: number) => void;
   onDragLeave: () => void;
+  isReadOnly?: boolean;
 }
 
 function KanbanColumn({
   year, projects, onEdit, onDragStart, onDrop,
-  isDragOver, onDragOverHandler, onDragLeave,
+  isDragOver, onDragOverHandler, onDragLeave, isReadOnly,
 }: KanbanColumnProps) {
   const totalEst = projects.reduce((s, p) => s + parseFloat(p.estimated_cost || '0'), 0);
   const isFuture = year === FUTURE_YEAR;
@@ -178,9 +182,9 @@ function KanbanColumn({
         border: isDragOver ? '2px dashed var(--mantine-color-blue-4)' : undefined,
         transition: 'background-color 150ms ease, border 150ms ease',
       }}
-      onDragOver={(e) => onDragOverHandler(e, year)}
+      onDragOver={!isReadOnly ? (e) => onDragOverHandler(e, year) : undefined}
-      onDragLeave={onDragLeave}
+      onDragLeave={!isReadOnly ? onDragLeave : undefined}
-      onDrop={(e) => onDrop(e, year)}
+      onDrop={!isReadOnly ? (e) => onDrop(e, year) : undefined}
     >
       <Group justify="space-between" mb="sm">
         <Title order={5}>{yearLabel(year)}</Title>
@@ -199,7 +203,7 @@ function KanbanColumn({
       <Box style={{ flex: 1, minHeight: 60 }}>
         {projects.length === 0 ? (
           <Text size="xs" c="dimmed" ta="center" py="lg">
-            Drop projects here
+            {isReadOnly ? 'No projects' : 'Drop projects here'}
           </Text>
         ) : useWideLayout ? (
           <div style={{
@@ -208,12 +212,12 @@ function KanbanColumn({
             gap: 'var(--mantine-spacing-xs)',
           }}>
             {projects.map((p) => (
-              <KanbanCard key={p.id} project={p} onEdit={onEdit} onDragStart={onDragStart} />
+              <KanbanCard key={p.id} project={p} onEdit={onEdit} onDragStart={onDragStart} isReadOnly={isReadOnly} />
             ))}
           </div>
         ) : (
           projects.map((p) => (
-            <KanbanCard key={p.id} project={p} onEdit={onEdit} onDragStart={onDragStart} />
+            <KanbanCard key={p.id} project={p} onEdit={onEdit} onDragStart={onDragStart} isReadOnly={isReadOnly} />
           ))
         )}
       </Box>
@@ -595,6 +599,7 @@ export function CapitalProjectsPage() {
               isDragOver={dragOverYear === year}
               onDragOverHandler={handleDragOver}
               onDragLeave={handleDragLeave}
+              isReadOnly={isReadOnly}
             />
           );
         })}

frontend/src/pages/cash-flow/CashFlowForecastPage.tsx

@@ -8,6 +8,7 @@ import {
   IconArrowLeft, IconArrowRight, IconCalendar,
 } from '@tabler/icons-react';
 import { useQuery } from '@tanstack/react-query';
+import { usePreferencesStore } from '../../stores/preferencesStore';
 import {
   AreaChart, Area, XAxis, YAxis, CartesianGrid,
   Tooltip as RechartsTooltip, ResponsiveContainer, Legend,
@@ -79,6 +80,7 @@ export function CashFlowForecastPage() {
   const now = new Date();
   const currentYear = now.getFullYear();
   const currentMonth = now.getMonth() + 1;
+  const isDark = usePreferencesStore((s) => s.colorScheme) === 'dark';
 
   // Filter: All, Operating, Reserve
   const [fundFilter, setFundFilter] = useState<string>('all');
@@ -418,10 +420,10 @@ export function CashFlowForecastPage() {
                   <tr
                     key={d.month}
                     style={{
-                      borderBottom: '1px solid var(--mantine-color-gray-2)',
+                      borderBottom: `1px solid ${isDark ? 'var(--mantine-color-dark-4)' : 'var(--mantine-color-gray-2)'}`,
                       backgroundColor: d.is_forecast
-                        ? 'var(--mantine-color-orange-0)'
+                        ? (isDark ? 'var(--mantine-color-orange-9)' : 'var(--mantine-color-orange-0)')
-                        : i % 2 === 0 ? 'transparent' : 'var(--mantine-color-gray-0)',
+                        : i % 2 === 0 ? 'transparent' : (isDark ? 'var(--mantine-color-dark-5)' : 'var(--mantine-color-gray-0)'),
                     }}
                   >
                     <td style={{ padding: '6px 12px', fontWeight: 500 }}>{d.month}</td>

frontend/src/pages/dashboard/DashboardPage.tsx

@@ -18,7 +18,7 @@ import {
 } from '@tabler/icons-react';
 import { useState, useCallback } from 'react';
 import { useQuery, useQueryClient } from '@tanstack/react-query';
-import { useAuthStore } from '../../stores/authStore';
+import { useAuthStore, useIsReadOnly } from '../../stores/authStore';
 import api from '../../services/api';
 
 interface HealthScore {
@@ -306,11 +306,14 @@ interface DashboardData {
   reserve_investments: string;
   est_monthly_interest: string;
   interest_earned_ytd: string;
+  interest_last_year: string;
+  interest_projected: string;
   planned_capital_spend: string;
 }
 
 export function DashboardPage() {
   const currentOrg = useAuthStore((s) => s.currentOrg);
+  const isReadOnly = useIsReadOnly();
   const queryClient = useQueryClient();
 
   // Track whether a refresh is in progress (per score type) for async polling
@@ -424,7 +427,7 @@ export function DashboardPage() {
                 </ThemeIcon>
               }
               isRefreshing={operatingRefreshing}
-              onRefresh={handleRefreshOperating}
+              onRefresh={!isReadOnly ? handleRefreshOperating : undefined}
               lastFailed={!!healthScores?.operating_last_failed}
             />
             <HealthScoreCard
@@ -436,7 +439,7 @@ export function DashboardPage() {
                 </ThemeIcon>
               }
               isRefreshing={reserveRefreshing}
-              onRefresh={handleRefreshReserve}
+              onRefresh={!isReadOnly ? handleRefreshReserve : undefined}
               lastFailed={!!healthScores?.reserve_last_failed}
             />
           </SimpleGrid>
@@ -491,6 +494,66 @@ export function DashboardPage() {
           </SimpleGrid>
 
           <SimpleGrid cols={{ base: 1, md: 2 }}>
+            <Card withBorder padding="lg" radius="md">
+              <Title order={4}>Quick Stats</Title>
+              <Stack mt="sm" gap="xs">
+                <Group justify="space-between">
+                  <Text size="sm" c="dimmed">Operating Cash</Text>
+                  <Text size="sm" fw={500} c="green">{fmt(data?.operating_cash || '0')}</Text>
+                </Group>
+                <Group justify="space-between">
+                  <Text size="sm" c="dimmed">Reserve Cash</Text>
+                  <Text size="sm" fw={500} c="violet">{fmt(data?.reserve_cash || '0')}</Text>
+                </Group>
+                <Divider my={4} />
+                <Group justify="space-between">
+                  <Text size="sm" c="dimmed">Est. Monthly Interest</Text>
+                  <Text size="sm" fw={500} c="blue">{fmt(data?.est_monthly_interest || '0')}</Text>
+                </Group>
+                <Group justify="space-between">
+                  <Text size="sm" c="dimmed">Interest Earned YTD</Text>
+                  <Text size="sm" fw={500} c="teal">{fmt(data?.interest_earned_ytd || '0')}</Text>
+                </Group>
+                <Group justify="space-between">
+                  <Text size="sm" c="dimmed">Interest Earned YoY</Text>
+                  <Group gap={6}>
+                    <Text size="sm" fw={500} c="teal">{fmt(data?.interest_projected || '0')}</Text>
+                    <Text size="xs" c="dimmed">proj</Text>
+                    <Text size="xs" c="dimmed">vs</Text>
+                    <Text size="sm" fw={500} c="gray">{fmt(data?.interest_last_year || '0')}</Text>
+                    <Text size="xs" c="dimmed">prev</Text>
+                    {(() => {
+                      const proj = parseFloat(data?.interest_projected || '0');
+                      const prev = parseFloat(data?.interest_last_year || '0');
+                      const diff = proj - prev;
+                      if (prev === 0 && proj === 0) return null;
+                      return (
+                        <Badge size="xs" color={diff >= 0 ? 'green' : 'red'} variant="light">
+                          {diff >= 0 ? '+' : ''}{prev > 0 ? ((diff / prev) * 100).toFixed(0) : '—'}%
+                        </Badge>
+                      );
+                    })()}
+                  </Group>
+                </Group>
+                <Divider my={4} />
+                <Text size="xs" c="dimmed" tt="uppercase" fw={700}>Capital Projects</Text>
+                <Group justify="space-between">
+                  <Text size="sm" c="dimmed">Planned Capital Spend {new Date().getFullYear()}</Text>
+                  <Text size="sm" fw={500} c="orange">{fmt(data?.planned_capital_spend || '0')}</Text>
+                </Group>
+                <Divider my={4} />
+                <Group justify="space-between">
+                  <Text size="sm" c="dimmed">Outstanding AR</Text>
+                  <Text size="sm" fw={500} c="blue">{fmt(data?.total_receivables || '0')}</Text>
+                </Group>
+                <Group justify="space-between">
+                  <Text size="sm" c="dimmed">Delinquent Units</Text>
+                  <Text size="sm" fw={500} c={data?.delinquent_units ? 'red' : 'green'}>
+                    {data?.delinquent_units || 0}
+                  </Text>
+                </Group>
+              </Stack>
+            </Card>
             <Card withBorder padding="lg" radius="md">
               <Title order={4} mb="sm">Recent Transactions</Title>
               {(data?.recent_transactions || []).length === 0 ? (
@@ -520,43 +583,6 @@ export function DashboardPage() {
                 </Table>
               )}
             </Card>
-            <Card withBorder padding="lg" radius="md">
-              <Title order={4}>Quick Stats</Title>
-              <Stack mt="sm" gap="xs">
-                <Group justify="space-between">
-                  <Text size="sm" c="dimmed">Operating Cash</Text>
-                  <Text size="sm" fw={500} c="green">{fmt(data?.operating_cash || '0')}</Text>
-                </Group>
-                <Group justify="space-between">
-                  <Text size="sm" c="dimmed">Reserve Cash</Text>
-                  <Text size="sm" fw={500} c="violet">{fmt(data?.reserve_cash || '0')}</Text>
-                </Group>
-                <Divider my={4} />
-                <Group justify="space-between">
-                  <Text size="sm" c="dimmed">Est. Monthly Interest</Text>
-                  <Text size="sm" fw={500} c="blue">{fmt(data?.est_monthly_interest || '0')}</Text>
-                </Group>
-                <Group justify="space-between">
-                  <Text size="sm" c="dimmed">Interest Earned YTD</Text>
-                  <Text size="sm" fw={500} c="teal">{fmt(data?.interest_earned_ytd || '0')}</Text>
-                </Group>
-                <Group justify="space-between">
-                  <Text size="sm" c="dimmed">Planned Capital Spend</Text>
-                  <Text size="sm" fw={500} c="orange">{fmt(data?.planned_capital_spend || '0')}</Text>
-                </Group>
-                <Divider my={4} />
-                <Group justify="space-between">
-                  <Text size="sm" c="dimmed">Outstanding AR</Text>
-                  <Text size="sm" fw={500} c="blue">{fmt(data?.total_receivables || '0')}</Text>
-                </Group>
-                <Group justify="space-between">
-                  <Text size="sm" c="dimmed">Delinquent Units</Text>
-                  <Text size="sm" fw={500} c={data?.delinquent_units ? 'red' : 'green'}>
-                    {data?.delinquent_units || 0}
-                  </Text>
-                </Group>
-              </Stack>
-            </Card>
           </SimpleGrid>
         </>
       )}

frontend/src/pages/investment-planning/InvestmentPlanningPage.tsx

@@ -1,4 +1,4 @@
-import { useState, useEffect, useCallback } from 'react';
+import { useState, useEffect, useCallback, useRef } from 'react';
 import {
   Title,
   Text,
@@ -19,6 +19,10 @@ import {
   Tabs,
   Collapse,
   ActionIcon,
+  Modal,
+  Select,
+  TextInput,
+  Progress,
 } from '@mantine/core';
 import {
   IconBulb,
@@ -32,10 +36,14 @@ import {
   IconPigMoney,
   IconChevronDown,
   IconChevronUp,
+  IconPlaylistAdd,
 } from '@tabler/icons-react';
-import { useQuery } from '@tanstack/react-query';
+import { DateInput } from '@mantine/dates';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import { notifications } from '@mantine/notifications';
+import { useNavigate } from 'react-router-dom';
 import api from '../../services/api';
+import { useIsReadOnly } from '../../stores/authStore';
 
 // ── Types ──
 
@@ -80,6 +88,15 @@ interface MarketRatesResponse {
   high_yield_savings: MarketRate[];
 }
 
+interface RecommendationComponent {
+  label: string;
+  amount: number;
+  term_months: number;
+  rate: number;
+  bank_name?: string;
+  investment_type?: string;
+}
+
 interface Recommendation {
   type: string;
   priority: 'high' | 'medium' | 'low';
@@ -92,6 +109,7 @@ interface Recommendation {
   suggested_rate?: number;
   bank_name?: string;
   rationale: string;
+  components?: RecommendationComponent[];
 }
 
 interface AIResponse {
@@ -188,10 +206,12 @@ function RecommendationsDisplay({
   aiResult,
   lastUpdated,
   lastFailed,
+  onAddToPlan,
 }: {
   aiResult: AIResponse;
   lastUpdated?: string;
   lastFailed?: boolean;
+  onAddToPlan?: (rec: Recommendation) => void;
 }) {
   return (
     <Stack>
@@ -327,6 +347,17 @@ function RecommendationsDisplay({
                     <Alert variant="light" color="gray" title="Rationale">
                       <Text size="sm">{rec.rationale}</Text>
                     </Alert>
+
+                    {onAddToPlan && rec.type !== 'liquidity_warning' && rec.type !== 'general' && (
+                      <Button
+                        size="sm"
+                        variant="light"
+                        leftSection={<IconPlaylistAdd size={16} />}
+                        onClick={() => onAddToPlan(rec)}
+                      >
+                        Add to Investment Plan
+                      </Button>
+                    )}
                   </Stack>
                 </Accordion.Panel>
               </Accordion.Item>
@@ -345,8 +376,93 @@ function RecommendationsDisplay({
 // ── Main Component ──
 
 export function InvestmentPlanningPage() {
+  const navigate = useNavigate();
+  const queryClient = useQueryClient();
   const [ratesExpanded, setRatesExpanded] = useState(true);
   const [isTriggering, setIsTriggering] = useState(false);
+  const [planModalOpen, setPlanModalOpen] = useState(false);
+  const [selectedRec, setSelectedRec] = useState<Recommendation | null>(null);
+  const [targetScenarioId, setTargetScenarioId] = useState<string | null>(null);
+  const [newScenarioName, setNewScenarioName] = useState('');
+  const [investmentStartDate, setInvestmentStartDate] = useState<Date | null>(new Date());
+  const isReadOnly = useIsReadOnly();
+
+  // Load investment scenarios for the "Add to Plan" modal
+  const { data: investmentScenarios } = useQuery<any[]>({
+    queryKey: ['board-planning-scenarios', 'investment'],
+    queryFn: async () => {
+      const { data } = await api.get('/board-planning/scenarios?type=investment');
+      return data;
+    },
+  });
+
+  const addToPlanMutation = useMutation({
+    mutationFn: async ({ scenarioId, rec }: { scenarioId: string; rec: Recommendation }) => {
+      await api.post(`/board-planning/scenarios/${scenarioId}/investments/from-recommendation`, {
+        title: rec.title,
+        investmentType: rec.type === 'cd_ladder' ? 'cd' : rec.type === 'new_investment' ? undefined : undefined,
+        fundType: rec.fund_type || 'reserve',
+        suggestedAmount: rec.suggested_amount,
+        suggestedRate: rec.suggested_rate,
+        termMonths: rec.suggested_term ? parseInt(rec.suggested_term) || null : null,
+        bankName: rec.bank_name,
+        rationale: rec.rationale,
+        components: rec.components || undefined,
+        startDate: investmentStartDate ? investmentStartDate.toISOString().split('T')[0] : null,
+      });
+      return scenarioId;
+    },
+    onSuccess: (scenarioId) => {
+      setPlanModalOpen(false);
+      setSelectedRec(null);
+      setTargetScenarioId(null);
+      notifications.show({
+        message: 'Recommendation added to investment scenario',
+        color: 'green',
+        autoClose: 5000,
+      });
+    },
+  });
+
+  const createAndAddMutation = useMutation({
+    mutationFn: async ({ name, rec }: { name: string; rec: Recommendation }) => {
+      const { data: scenario } = await api.post('/board-planning/scenarios', {
+        name, scenarioType: 'investment',
+      });
+      await api.post(`/board-planning/scenarios/${scenario.id}/investments/from-recommendation`, {
+        title: rec.title,
+        investmentType: rec.type === 'cd_ladder' ? 'cd' : undefined,
+        fundType: rec.fund_type || 'reserve',
+        suggestedAmount: rec.suggested_amount,
+        suggestedRate: rec.suggested_rate,
+        termMonths: rec.suggested_term ? parseInt(rec.suggested_term) || null : null,
+        bankName: rec.bank_name,
+        rationale: rec.rationale,
+        components: rec.components || undefined,
+        startDate: investmentStartDate ? investmentStartDate.toISOString().split('T')[0] : null,
+      });
+      return scenario.id;
+    },
+    onSuccess: (scenarioId) => {
+      setPlanModalOpen(false);
+      setSelectedRec(null);
+      setNewScenarioName('');
+      queryClient.invalidateQueries({ queryKey: ['board-planning-scenarios'] });
+      notifications.show({
+        message: 'New scenario created with recommendation',
+        color: 'green',
+        autoClose: 5000,
+      });
+    },
+  });
+
+  const handleAddToPlan = (rec: Recommendation) => {
+    setSelectedRec(rec);
+    setTargetScenarioId(null);
+    setNewScenarioName('');
+    setInvestmentStartDate(new Date());
+    setPlanModalOpen(true);
+  };
 
   // Load financial snapshot on mount
   const { data: snapshot, isLoading: snapshotLoading } = useQuery<FinancialSnapshot>({
@@ -399,20 +515,31 @@ export function InvestmentPlanningPage() {
     }
   }, [savedRec?.status, isTriggering]);
 
+  // Ref for scrolling to AI section on completion
+  const aiSectionRef = useRef<HTMLDivElement>(null);
+
   // Show notification when processing completes (transition from processing)
   const prevStatusRef = useState<string | null>(null);
   useEffect(() => {
     const [prevStatus, setPrevStatus] = prevStatusRef;
     if (prevStatus === 'processing' && savedRec?.status === 'complete') {
       notifications.show({
+        title: 'AI Analysis Complete',
         message: `Generated ${savedRec.recommendations.length} investment recommendations`,
         color: 'green',
+        autoClose: 8000,
       });
+      // Scroll the AI section into view so user sees the new results
+      setTimeout(() => {
+        aiSectionRef.current?.scrollIntoView({ behavior: 'smooth', block: 'start' });
+      }, 300);
     }
     if (prevStatus === 'processing' && savedRec?.status === 'error') {
       notifications.show({
+        title: 'AI Analysis Failed',
         message: savedRec.error_message || 'AI recommendation analysis failed',
         color: 'red',
+        autoClose: 8000,
       });
     }
     setPrevStatus(savedRec?.status || null);
@@ -683,7 +810,7 @@ export function InvestmentPlanningPage() {
       <Divider />
 
       {/* ── Section 4: AI Investment Recommendations ── */}
-      <Card withBorder p="lg">
+      <Card withBorder p="lg" ref={aiSectionRef}>
         <Group justify="space-between" mb="md">
           <Group gap="xs">
             <ThemeIcon variant="light" color="grape" size="md">
@@ -696,6 +823,7 @@ export function InvestmentPlanningPage() {
               </Text>
             </div>
           </Group>
+          {!isReadOnly && (
             <Button
               leftSection={<IconSparkles size={16} />}
               onClick={handleTriggerAI}
@@ -705,21 +833,25 @@ export function InvestmentPlanningPage() {
             >
               {aiResult ? 'Refresh Recommendations' : 'Get AI Recommendations'}
             </Button>
+          )}
         </Group>
 
-        {/* Processing State */}
+        {/* Processing State - shown as banner when refreshing with existing results */}
         {isProcessing && (
-          <Center py="xl">
+          <Alert variant="light" color="grape" mb="md" styles={{ root: { overflow: 'visible' } }}>
-            <Stack align="center" gap="sm">
+            <Group gap="sm">
-              <Loader size="lg" type="dots" />
+              <Loader size="sm" color="grape" />
-              <Text c="dimmed" size="sm">
+              <div style={{ flex: 1 }}>
-                Analyzing your financial data and market rates...
+                <Text size="sm" fw={500}>
+                  {aiResult ? 'Refreshing AI analysis...' : 'Running AI analysis...'}
                 </Text>
-              <Text c="dimmed" size="xs">
+                <Text size="xs" c="dimmed">
-                You can navigate away — results will appear when ready
+                  Analyzing your financial data, accounts, budgets, and current market rates
                 </Text>
-            </Stack>
+              </div>
-          </Center>
+            </Group>
+            <Progress value={100} animated color="grape" size="xs" mt="xs" />
+          </Alert>
         )}
 
         {/* Error State (no cached data) */}
@@ -731,16 +863,19 @@ export function InvestmentPlanningPage() {
           </Alert>
         )}
 
-        {/* Results (with optional failure watermark) */}
+        {/* Results - keep visible even while refreshing (with optional failure watermark) */}
-        {aiResult && !isProcessing && (
+        {aiResult && (
+          <div style={isProcessing ? { opacity: 0.5, pointerEvents: 'none' } : undefined}>
             <RecommendationsDisplay
               aiResult={aiResult}
               lastUpdated={savedRec?.created_at || undefined}
               lastFailed={lastFailed}
+              onAddToPlan={handleAddToPlan}
             />
+          </div>
         )}
 
-        {/* Empty State */}
+        {/* Empty State - only when no results and not processing */}
         {!aiResult && !isProcessing && !hasError && (
           <Paper p="xl" radius="sm" style={{ textAlign: 'center' }}>
             <ThemeIcon variant="light" color="grape" size={48} mx="auto" mb="md">
@@ -758,6 +893,77 @@ export function InvestmentPlanningPage() {
           </Paper>
         )}
       </Card>
+
+      {/* Add to Investment Plan Modal */}
+      <Modal opened={planModalOpen} onClose={() => setPlanModalOpen(false)} title="Add to Investment Plan">
+        <Stack>
+          {selectedRec && (
+            <Alert variant="light" color="blue">
+              <Text size="sm" fw={600}>{selectedRec.title}</Text>
+              {selectedRec.suggested_amount != null && (
+                <Text size="sm">Amount: {fmt(selectedRec.suggested_amount)}</Text>
+              )}
+              {selectedRec.components && selectedRec.components.length > 0 && (
+                <Stack gap={2} mt={6}>
+                  <Text size="xs" c="dimmed" fw={600}>{selectedRec.components.length} investments will be created:</Text>
+                  {selectedRec.components.map((c, i) => (
+                    <Text key={i} size="xs" c="dimmed">
+                      {c.label}: {fmt(c.amount)} @ {c.rate}% ({c.term_months} mo)
+                    </Text>
+                  ))}
+                </Stack>
+              )}
+            </Alert>
+          )}
+
+          <DateInput
+            label="Start Date"
+            description="Purchase date for the investment(s). Maturity dates are calculated automatically from term length."
+            value={investmentStartDate}
+            onChange={setInvestmentStartDate}
+          />
+
+          {investmentScenarios && investmentScenarios.length > 0 && (
+            <Select
+              label="Add to existing scenario"
+              placeholder="Select a scenario..."
+              data={investmentScenarios.map((s: any) => ({ value: s.id, label: s.name }))}
+              value={targetScenarioId}
+              onChange={setTargetScenarioId}
+              clearable
+            />
+          )}
+
+          <Divider label="or" labelPosition="center" />
+
+          <TextInput
+            label="Create new scenario"
+            placeholder="e.g. Conservative Strategy"
+            value={newScenarioName}
+            onChange={(e) => { setNewScenarioName(e.target.value); setTargetScenarioId(null); }}
+          />
+
+          <Group justify="flex-end">
+            <Button variant="default" onClick={() => setPlanModalOpen(false)}>Cancel</Button>
+            {targetScenarioId && selectedRec && (
+              <Button
+                onClick={() => addToPlanMutation.mutate({ scenarioId: targetScenarioId, rec: selectedRec })}
+                loading={addToPlanMutation.isPending}
+              >
+                Add to Scenario
+              </Button>
+            )}
+            {newScenarioName && !targetScenarioId && selectedRec && (
+              <Button
+                onClick={() => createAndAddMutation.mutate({ name: newScenarioName, rec: selectedRec })}
+                loading={createAndAddMutation.isPending}
+              >
+                Create & Add
+              </Button>
+            )}
+          </Group>
+        </Stack>
+      </Modal>
     </Stack>
   );
 }

frontend/src/pages/invoices/InvoicesPage.tsx

@@ -9,6 +9,7 @@ import { notifications } from '@mantine/notifications';
 import { IconSend, IconInfoCircle, IconCheck, IconX } from '@tabler/icons-react';
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import api from '../../services/api';
+import { useIsReadOnly } from '../../stores/authStore';
 
 interface Invoice {
   id: string; invoice_number: string; unit_number: string; unit_id: string;
@@ -64,6 +65,7 @@ export function InvoicesPage() {
   const [preview, setPreview] = useState<Preview | null>(null);
   const [previewLoading, setPreviewLoading] = useState(false);
   const queryClient = useQueryClient();
+  const isReadOnly = useIsReadOnly();
 
   const { data: invoices = [], isLoading } = useQuery<Invoice[]>({
     queryKey: ['invoices'],
@@ -124,10 +126,12 @@ export function InvoicesPage() {
     <Stack>
       <Group justify="space-between">
         <Title order={2}>Invoices</Title>
+        {!isReadOnly && (
           <Group>
             <Button variant="outline" onClick={() => lateFeesMutation.mutate()} loading={lateFeesMutation.isPending}>Apply Late Fees</Button>
             <Button leftSection={<IconSend size={16} />} onClick={openBulk}>Generate Invoices</Button>
           </Group>
+        )}
       </Group>
       <Group>
         <Card withBorder p="sm"><Text size="xs" c="dimmed">Total Invoices</Text><Text fw={700}>{invoices.length}</Text></Card>

frontend/src/pages/monthly-actuals/MonthlyActualsPage.tsx

@@ -1,15 +1,17 @@
 import { useState, useMemo } from 'react';
 import {
   Title, Table, Group, Button, Stack, Text, NumberInput,
-  Select, Loader, Center, Card, SimpleGrid, Badge, Alert,
+  Select, Loader, Center, Card, SimpleGrid, Badge, Alert, Modal,
 } from '@mantine/core';
+import { useDisclosure } from '@mantine/hooks';
 import { notifications } from '@mantine/notifications';
 import {
-  IconDeviceFloppy, IconInfoCircle, IconCalendarMonth,
+  IconDeviceFloppy, IconInfoCircle, IconCalendarMonth, IconEdit,
 } from '@tabler/icons-react';
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import api from '../../services/api';
 import { useIsReadOnly } from '../../stores/authStore';
+import { usePreferencesStore } from '../../stores/preferencesStore';
 import { AttachmentPanel } from '../../components/attachments/AttachmentPanel';
 
 interface ActualLine {
@@ -64,8 +66,15 @@ export function MonthlyActualsPage() {
   const [month, setMonth] = useState(defaults.month);
   const [editedAmounts, setEditedAmounts] = useState<Record<string, number>>({});
   const [savedJEId, setSavedJEId] = useState<string | null>(null);
+  const [isEditing, setIsEditing] = useState(false);
+  const [confirmOpened, { open: openConfirm, close: closeConfirm }] = useDisclosure(false);
   const queryClient = useQueryClient();
   const isReadOnly = useIsReadOnly();
+  const isDark = usePreferencesStore((s) => s.colorScheme) === 'dark';
+  const stickyBg = isDark ? 'var(--mantine-color-dark-7)' : 'white';
+  const stickyBorder = isDark ? 'var(--mantine-color-dark-4)' : '#e9ecef';
+  const incomeBg = isDark ? 'var(--mantine-color-green-9)' : '#e6f9e6';
+  const expenseBg = isDark ? 'var(--mantine-color-red-9)' : '#fde8e8';
 
   const yearOptions = Array.from({ length: 5 }, (_, i) => {
     const y = new Date().getFullYear() - 2 + i;
@@ -78,10 +87,15 @@ export function MonthlyActualsPage() {
       const { data } = await api.get(`/monthly-actuals/${year}/${month}`);
       setEditedAmounts({});
       setSavedJEId(data.existing_journal_entry_id || null);
+      // Default to read mode if actuals already exist, edit mode if new
+      setIsEditing(!data.existing_journal_entry_id);
       return data;
     },
   });
 
+  // Whether actuals have been previously saved (reconciled)
+  const hasExistingActuals = !!savedJEId;
+
   const saveMutation = useMutation({
     mutationFn: async () => {
       const lines = (grid?.lines || [])
@@ -101,6 +115,8 @@ export function MonthlyActualsPage() {
       queryClient.invalidateQueries({ queryKey: ['accounts'] });
       queryClient.invalidateQueries({ queryKey: ['budget-vs-actual'] });
       setSavedJEId(data.journal_entry_id);
+      setIsEditing(false);
+      setEditedAmounts({});
       notifications.show({
         message: data.message || 'Actuals saved and reconciled',
         color: 'green',
@@ -125,6 +141,19 @@ export function MonthlyActualsPage() {
     setEditedAmounts((prev) => ({ ...prev, [accountId]: value }));
   };
 
+  const handleEditClick = () => {
+    if (hasExistingActuals) {
+      openConfirm();
+    } else {
+      setIsEditing(true);
+    }
+  };
+
+  const handleConfirmEdit = () => {
+    closeConfirm();
+    setIsEditing(true);
+  };
+
   const lines = grid?.lines || [];
   const incomeLines = lines.filter((l) => l.account_type === 'income');
   const expenseLines = lines.filter((l) => l.account_type === 'expense');
@@ -137,7 +166,6 @@ export function MonthlyActualsPage() {
     return { incomeBudget, incomeActual, expenseBudget, expenseActual };
   }, [lines, editedAmounts]);
 
-  const hasChanges = Object.keys(editedAmounts).length > 0;
   const monthLabel = monthOptions.find((m) => m.value === month)?.label || '';
 
   if (isLoading) return <Center h={300}><Loader /></Center>;
@@ -163,7 +191,7 @@ export function MonthlyActualsPage() {
           {title}
         </Table.Td>
         <Table.Td ta="right" fw={700} ff="monospace">{fmt(budgetTotal)}</Table.Td>
-        <Table.Td />
+        <Table.Td ta="right" fw={700} ff="monospace">{fmt(actualTotal)}</Table.Td>
         <Table.Td ta="right" fw={700} ff="monospace"
           c={variance === 0 ? 'gray' : (isExpense ? (variance > 0 ? 'red' : 'green') : (variance > 0 ? 'green' : 'red'))}
         >
@@ -178,16 +206,16 @@ export function MonthlyActualsPage() {
           <Table.Tr key={line.account_id}>
             <Table.Td
               style={{
-                position: 'sticky', left: 0, background: 'white', zIndex: 1,
+                position: 'sticky', left: 0, background: stickyBg, zIndex: 1,
-                borderRight: '1px solid #e9ecef',
+                borderRight: `1px solid ${stickyBorder}`,
               }}
             >
               <Text size="sm" c="dimmed" ff="monospace">{line.account_number}</Text>
             </Table.Td>
             <Table.Td
               style={{
-                position: 'sticky', left: 120, background: 'white', zIndex: 1,
+                position: 'sticky', left: 120, background: stickyBg, zIndex: 1,
-                borderRight: '1px solid #e9ecef',
+                borderRight: `1px solid ${stickyBorder}`,
               }}
             >
               <Group gap={6} wrap="nowrap">
@@ -198,7 +226,8 @@ export function MonthlyActualsPage() {
             <Table.Td ta="right" ff="monospace" c="dimmed" style={{ minWidth: 110 }}>
               {fmt(line.budget_amount)}
             </Table.Td>
-            <Table.Td p={2} style={{ minWidth: 130 }}>
+            <Table.Td p={isEditing ? 2 : undefined} style={{ minWidth: 130 }}>
+              {isEditing ? (
                 <NumberInput
                   value={amount}
                   onChange={(v) => updateAmount(line.account_id, Number(v) || 0)}
@@ -209,6 +238,9 @@ export function MonthlyActualsPage() {
                   disabled={isReadOnly}
                   styles={{ input: { textAlign: 'right', fontFamily: 'monospace' } }}
                 />
+              ) : (
+                <Text size="sm" ff="monospace" ta="right">{fmt(amount)}</Text>
+              )}
             </Table.Td>
             <Table.Td
               ta="right" ff="monospace" style={{ minWidth: 110 }}
@@ -232,14 +264,24 @@ export function MonthlyActualsPage() {
         <Group>
           <Select data={yearOptions} value={year} onChange={(v) => v && setYear(v)} w={100} />
           <Select data={monthOptions} value={month} onChange={(v) => v && setMonth(v)} w={150} />
-          {!isReadOnly && (
+          {!isReadOnly && !isEditing && (
+            <Button
+              leftSection={<IconEdit size={16} />}
+              variant="light"
+              onClick={handleEditClick}
+              disabled={lines.length === 0}
+            >
+              Edit Actuals
+            </Button>
+          )}
+          {!isReadOnly && isEditing && (
             <Button
               leftSection={<IconDeviceFloppy size={16} />}
               onClick={() => saveMutation.mutate()}
               loading={saveMutation.isPending}
               disabled={lines.length === 0}
             >
-              {hasChanges ? 'Save & Reconcile' : 'Save Actuals'}
+              Save Actuals
             </Button>
           )}
         </Group>
@@ -276,7 +318,7 @@ export function MonthlyActualsPage() {
         </Alert>
       )}
 
-      {savedJEId && (
+      {hasExistingActuals && !isEditing && (
         <Alert icon={<IconInfoCircle size={16} />} color="green" variant="light">
           <Group justify="space-between" align="flex-start">
             <Text size="sm">
@@ -292,10 +334,10 @@ export function MonthlyActualsPage() {
         <Table striped highlightOnHover style={{ minWidth: 700 }}>
           <Table.Thead>
             <Table.Tr>
-              <Table.Th style={{ position: 'sticky', left: 0, background: 'white', zIndex: 2, minWidth: 120 }}>
+              <Table.Th style={{ position: 'sticky', left: 0, background: stickyBg, zIndex: 2, minWidth: 120 }}>
                 Acct #
               </Table.Th>
-              <Table.Th style={{ position: 'sticky', left: 120, background: 'white', zIndex: 2, minWidth: 220 }}>
+              <Table.Th style={{ position: 'sticky', left: 120, background: stickyBg, zIndex: 2, minWidth: 220 }}>
                 Account Name
               </Table.Th>
               <Table.Th ta="right" style={{ minWidth: 110 }}>Budget</Table.Th>
@@ -304,8 +346,8 @@ export function MonthlyActualsPage() {
             </Table.Tr>
           </Table.Thead>
           <Table.Tbody>
-            {renderSection('Income', incomeLines, '#e6f9e6', totals.incomeBudget, totals.incomeActual)}
+            {renderSection('Income', incomeLines, incomeBg, totals.incomeBudget, totals.incomeActual)}
-            {renderSection('Expenses', expenseLines, '#fde8e8', totals.expenseBudget, totals.expenseActual)}
+            {renderSection('Expenses', expenseLines, expenseBg, totals.expenseBudget, totals.expenseActual)}
           </Table.Tbody>
         </Table>
       </div>
@@ -317,6 +359,26 @@ export function MonthlyActualsPage() {
           <AttachmentPanel journalEntryId={savedJEId} />
         </Card>
       )}
+
+      {/* Confirmation modal for editing reconciled actuals */}
+      <Modal opened={confirmOpened} onClose={closeConfirm} title="Edit Reconciled Actuals" centered>
+        <Stack>
+          <Text size="sm">
+            Actuals for <Text span fw={700}>{monthLabel} {year}</Text> have already been
+            reconciled. Editing will void the existing journal entry and create a new one
+            when you save.
+          </Text>
+          <Text size="sm" c="dimmed">
+            Press Edit to proceed, or Cancel to keep the current values.
+          </Text>
+          <Group justify="flex-end">
+            <Button variant="default" onClick={closeConfirm}>Cancel</Button>
+            <Button color="orange" leftSection={<IconEdit size={16} />} onClick={handleConfirmEdit}>
+              Edit
+            </Button>
+          </Group>
+        </Stack>
+      </Modal>
     </Stack>
   );
 }

frontend/src/pages/onboarding/OnboardingPage.tsx

@@ -0,0 +1,241 @@
+import { useState, useEffect } from 'react';
+import {
+  Container, Title, Text, Stack, Card, Group, Button, TextInput,
+  Select, Stepper, ThemeIcon, Progress, Alert, Loader, Center, Anchor,
+} from '@mantine/core';
+import { useForm } from '@mantine/form';
+import {
+  IconUser, IconBuilding, IconUserPlus, IconListDetails,
+  IconCheck, IconPlayerPlay, IconConfetti,
+} from '@tabler/icons-react';
+import { useNavigate, Link } from 'react-router-dom';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import api from '../../services/api';
+import { useAuthStore } from '../../stores/authStore';
+
+const STEPS = [
+  { slug: 'profile', label: 'Complete Your Profile', icon: IconUser, description: 'Set up your name and contact' },
+  { slug: 'workspace', label: 'Configure Your HOA', icon: IconBuilding, description: 'Organization name and settings' },
+  { slug: 'invite_member', label: 'Invite a Team Member', icon: IconUserPlus, description: 'Add a board member or manager' },
+  { slug: 'first_workflow', label: 'Set Up First Account', icon: IconListDetails, description: 'Create your chart of accounts' },
+];
+
+export function OnboardingPage() {
+  const navigate = useNavigate();
+  const queryClient = useQueryClient();
+  const user = useAuthStore((s) => s.user);
+  const [activeStep, setActiveStep] = useState(0);
+
+  const { data: progress, isLoading } = useQuery({
+    queryKey: ['onboarding-progress'],
+    queryFn: async () => {
+      const { data } = await api.get('/onboarding/progress');
+      return data;
+    },
+  });
+
+  const markStep = useMutation({
+    mutationFn: (step: string) => api.patch('/onboarding/progress', { step }),
+    onSuccess: () => queryClient.invalidateQueries({ queryKey: ['onboarding-progress'] }),
+  });
+
+  const completedSteps = progress?.completedSteps || [];
+  const completedCount = completedSteps.length;
+  const allDone = progress?.completedAt != null;
+
+  // Profile form
+  const profileForm = useForm({
+    initialValues: {
+      firstName: user?.firstName || '',
+      lastName: user?.lastName || '',
+      phone: '',
+    },
+  });
+
+  // Workspace form
+  const workspaceForm = useForm({
+    initialValues: { orgName: '', address: '', fiscalYearStart: '1' },
+  });
+
+  // Invite form
+  const inviteForm = useForm({
+    initialValues: { email: '', role: 'treasurer' },
+    validate: { email: (v) => (/\S+@\S+/.test(v) ? null : 'Valid email required') },
+  });
+
+  useEffect(() => {
+    // Auto-advance to first incomplete step
+    const firstIncomplete = STEPS.findIndex((s) => !completedSteps.includes(s.slug));
+    if (firstIncomplete >= 0) setActiveStep(firstIncomplete);
+  }, [completedSteps]);
+
+  if (isLoading) {
+    return <Center h={400}><Loader size="lg" /></Center>;
+  }
+
+  if (allDone) {
+    return (
+      <Container size="sm" py={60}>
+        <Center>
+          <Stack align="center" gap="lg">
+            <ThemeIcon size={60} radius="xl" color="green" variant="light">
+              <IconConfetti size={30} />
+            </ThemeIcon>
+            <Title order={2}>You're all set!</Title>
+            <Text c="dimmed" ta="center">
+              Your workspace is ready. Let's get to work.
+            </Text>
+            <Button size="lg" onClick={() => navigate('/dashboard')}>
+              Go to Dashboard
+            </Button>
+          </Stack>
+        </Center>
+      </Container>
+    );
+  }
+
+  return (
+    <Container size="md" py={40}>
+      <Stack gap="lg">
+        <div>
+          <Title order={2}>Welcome to HOA LedgerIQ</Title>
+          <Text c="dimmed" size="sm">Complete these steps to set up your workspace</Text>
+        </div>
+
+        <Progress value={(completedCount / STEPS.length) * 100} size="lg" color="teal" />
+        <Text size="sm" c="dimmed" ta="center">{completedCount} of {STEPS.length} steps complete</Text>
+
+        <Stepper
+          active={activeStep}
+          onStepClick={setActiveStep}
+          orientation="vertical"
+          size="sm"
+        >
+          {/* Step 1: Profile */}
+          <Stepper.Step
+            label={STEPS[0].label}
+            description={STEPS[0].description}
+            icon={completedSteps.includes('profile') ? <IconCheck size={16} /> : <IconUser size={16} />}
+            completedIcon={<IconCheck size={16} />}
+            color={completedSteps.includes('profile') ? 'green' : undefined}
+          >
+            <Card withBorder p="lg" mt="sm">
+              <form onSubmit={profileForm.onSubmit(() => markStep.mutate('profile'))}>
+                <Stack>
+                  <Group grow>
+                    <TextInput label="First Name" {...profileForm.getInputProps('firstName')} />
+                    <TextInput label="Last Name" {...profileForm.getInputProps('lastName')} />
+                  </Group>
+                  <TextInput label="Phone (optional)" {...profileForm.getInputProps('phone')} />
+                  <Button type="submit" loading={markStep.isPending}>Save & Continue</Button>
+                </Stack>
+              </form>
+            </Card>
+          </Stepper.Step>
+
+          {/* Step 2: Workspace */}
+          <Stepper.Step
+            label={STEPS[1].label}
+            description={STEPS[1].description}
+            icon={completedSteps.includes('workspace') ? <IconCheck size={16} /> : <IconBuilding size={16} />}
+            completedIcon={<IconCheck size={16} />}
+            color={completedSteps.includes('workspace') ? 'green' : undefined}
+          >
+            <Card withBorder p="lg" mt="sm">
+              <form onSubmit={workspaceForm.onSubmit(() => markStep.mutate('workspace'))}>
+                <Stack>
+                  <TextInput label="Organization Name" placeholder="Sunset Village HOA" {...workspaceForm.getInputProps('orgName')} />
+                  <TextInput label="Address" placeholder="123 Main St" {...workspaceForm.getInputProps('address')} />
+                  <Select
+                    label="Fiscal Year Start Month"
+                    data={[
+                      { value: '1', label: 'January' },
+                      { value: '4', label: 'April' },
+                      { value: '7', label: 'July' },
+                      { value: '10', label: 'October' },
+                    ]}
+                    {...workspaceForm.getInputProps('fiscalYearStart')}
+                  />
+                  <Button type="submit" loading={markStep.isPending}>Save & Continue</Button>
+                </Stack>
+              </form>
+            </Card>
+          </Stepper.Step>
+
+          {/* Step 3: Invite */}
+          <Stepper.Step
+            label={STEPS[2].label}
+            description={STEPS[2].description}
+            icon={completedSteps.includes('invite_member') ? <IconCheck size={16} /> : <IconUserPlus size={16} />}
+            completedIcon={<IconCheck size={16} />}
+            color={completedSteps.includes('invite_member') ? 'green' : undefined}
+          >
+            <Card withBorder p="lg" mt="sm">
+              <form onSubmit={inviteForm.onSubmit(() => markStep.mutate('invite_member'))}>
+                <Stack>
+                  <TextInput label="Email Address" placeholder="teammate@example.com" {...inviteForm.getInputProps('email')} />
+                  <Select
+                    label="Role"
+                    data={[
+                      { value: 'president', label: 'President' },
+                      { value: 'treasurer', label: 'Treasurer' },
+                      { value: 'secretary', label: 'Secretary' },
+                      { value: 'member_at_large', label: 'Member at Large' },
+                      { value: 'manager', label: 'Manager' },
+                      { value: 'viewer', label: 'Viewer' },
+                    ]}
+                    {...inviteForm.getInputProps('role')}
+                  />
+                  <Group>
+                    <Button type="submit" loading={markStep.isPending}>Send Invite & Continue</Button>
+                    <Button variant="subtle" onClick={() => markStep.mutate('invite_member')}>
+                      Skip for now
+                    </Button>
+                  </Group>
+                </Stack>
+              </form>
+            </Card>
+          </Stepper.Step>
+
+          {/* Step 4: First Account */}
+          <Stepper.Step
+            label={STEPS[3].label}
+            description={STEPS[3].description}
+            icon={completedSteps.includes('first_workflow') ? <IconCheck size={16} /> : <IconListDetails size={16} />}
+            completedIcon={<IconCheck size={16} />}
+            color={completedSteps.includes('first_workflow') ? 'green' : undefined}
+          >
+            <Card withBorder p="lg" mt="sm">
+              <Stack>
+                <Text size="sm">
+                  Your chart of accounts has been pre-configured with standard HOA accounts.
+                  You can review and customize them now, or do it later.
+                </Text>
+                <Group>
+                  <Button
+                    leftSection={<IconListDetails size={16} />}
+                    onClick={() => {
+                      markStep.mutate('first_workflow');
+                      navigate('/accounts');
+                    }}
+                  >
+                    Review Accounts
+                  </Button>
+                  <Button variant="subtle" onClick={() => markStep.mutate('first_workflow')}>
+                    Use defaults & Continue
+                  </Button>
+                </Group>
+              </Stack>
+            </Card>
+          </Stepper.Step>
+        </Stepper>
+
+        <Group justify="center" mt="md">
+          <Button variant="subtle" color="gray" onClick={() => navigate('/dashboard')}>
+            Finish Later
+          </Button>
+        </Group>
+      </Stack>
+    </Container>
+  );
+}

frontend/src/pages/onboarding/OnboardingPendingPage.tsx

@@ -0,0 +1,82 @@
+import { useEffect, useState } from 'react';
+import { Container, Center, Stack, Loader, Text, Title, Alert, Button } from '@mantine/core';
+import { IconCheck, IconAlertCircle } from '@tabler/icons-react';
+import { useSearchParams, useNavigate } from 'react-router-dom';
+import api from '../../services/api';
+
+export function OnboardingPendingPage() {
+  const [searchParams] = useSearchParams();
+  const navigate = useNavigate();
+  const sessionId = searchParams.get('session_id');
+  const [status, setStatus] = useState<string>('polling');
+  const [error, setError] = useState('');
+
+  useEffect(() => {
+    if (!sessionId) {
+      setError('No session ID provided');
+      return;
+    }
+
+    let cancelled = false;
+    const poll = async () => {
+      try {
+        const { data } = await api.get(`/billing/status?session_id=${sessionId}`);
+        if (cancelled) return;
+
+        if (data.status === 'active') {
+          setStatus('complete');
+          // Redirect to login page — user will get activation email
+          setTimeout(() => navigate('/login'), 3000);
+        } else if (data.status === 'not_configured') {
+          setError('Payment system is not configured. Please contact support.');
+        } else {
+          // Still provisioning — poll again
+          setTimeout(poll, 3000);
+        }
+      } catch (err: any) {
+        if (!cancelled) {
+          setError(err.response?.data?.message || 'Failed to check status');
+        }
+      }
+    };
+
+    poll();
+    return () => { cancelled = true; };
+  }, [sessionId, navigate]);
+
+  return (
+    <Container size="sm" py={80}>
+      <Center>
+        <Stack align="center" gap="lg">
+          {error ? (
+            <>
+              <Alert icon={<IconAlertCircle size={16} />} color="red" variant="light">
+                {error}
+              </Alert>
+              <Button variant="light" onClick={() => navigate('/pricing')}>
+                Back to Pricing
+              </Button>
+            </>
+          ) : status === 'complete' ? (
+            <>
+              <IconCheck size={48} color="var(--mantine-color-green-6)" />
+              <Title order={2}>Your account is ready!</Title>
+              <Text c="dimmed" ta="center">
+                Check your email for an activation link to set your password and get started.
+              </Text>
+              <Text size="sm" c="dimmed">Redirecting to login...</Text>
+            </>
+          ) : (
+            <>
+              <Loader size="xl" />
+              <Title order={2}>Setting up your account...</Title>
+              <Text c="dimmed" ta="center" maw={400}>
+                We're creating your HOA workspace. This usually takes just a few seconds.
+              </Text>
+            </>
+          )}
+        </Stack>
+      </Center>
+    </Container>
+  );
+}

frontend/src/pages/preferences/UserPreferencesPage.tsx

@@ -10,7 +10,7 @@ import { usePreferencesStore } from '../../stores/preferencesStore';
 
 export function UserPreferencesPage() {
   const { user, currentOrg } = useAuthStore();
-  const { colorScheme, toggleColorScheme } = usePreferencesStore();
+  const { colorScheme, toggleColorScheme, compactView, toggleCompactView } = usePreferencesStore();
 
   return (
     <Stack>
@@ -78,7 +78,7 @@ export function UserPreferencesPage() {
                 <Text size="sm">Compact View</Text>
                 <Text size="xs" c="dimmed">Reduce spacing in tables and lists</Text>
               </div>
-              <Switch disabled />
+              <Switch checked={compactView} onChange={toggleCompactView} />
             </Group>
             <Divider />
             <Text size="xs" c="dimmed" ta="center">More display preferences coming in a future release</Text>

frontend/src/pages/pricing/PricingPage.tsx

@@ -0,0 +1,211 @@
+import { useState } from 'react';
+import {
+  Container, Title, Text, SimpleGrid, Card, Stack, Group, Badge,
+  Button, List, ThemeIcon, TextInput, Center, Alert,
+} from '@mantine/core';
+import { IconCheck, IconX, IconRocket, IconStar, IconCrown, IconAlertCircle } from '@tabler/icons-react';
+import { useNavigate } from 'react-router-dom';
+import api from '../../services/api';
+import logoSrc from '../../assets/logo.png';
+
+const plans = [
+  {
+    id: 'starter',
+    name: 'Starter',
+    price: '$29',
+    period: '/month',
+    description: 'For small communities getting started',
+    icon: IconRocket,
+    color: 'blue',
+    features: [
+      { text: 'Up to 50 units', included: true },
+      { text: 'Chart of Accounts', included: true },
+      { text: 'Assessment Tracking', included: true },
+      { text: 'Basic Reports', included: true },
+      { text: 'Board Planning', included: false },
+      { text: 'AI Investment Advisor', included: false },
+    ],
+  },
+  {
+    id: 'professional',
+    name: 'Professional',
+    price: '$79',
+    period: '/month',
+    description: 'For growing HOAs that need full features',
+    icon: IconStar,
+    color: 'violet',
+    popular: true,
+    features: [
+      { text: 'Up to 200 units', included: true },
+      { text: 'Everything in Starter', included: true },
+      { text: 'Board Planning & Scenarios', included: true },
+      { text: 'AI Investment Advisor', included: true },
+      { text: 'Advanced Reports', included: true },
+      { text: 'Priority Support', included: false },
+    ],
+  },
+  {
+    id: 'enterprise',
+    name: 'Enterprise',
+    price: '$199',
+    period: '/month',
+    description: 'For large communities and management firms',
+    icon: IconCrown,
+    color: 'orange',
+    features: [
+      { text: 'Unlimited units', included: true },
+      { text: 'Everything in Professional', included: true },
+      { text: 'Priority Support', included: true },
+      { text: 'Custom Integrations', included: true },
+      { text: 'Dedicated Account Manager', included: true },
+      { text: 'SLA Guarantee', included: true },
+    ],
+  },
+];
+
+export function PricingPage() {
+  const navigate = useNavigate();
+  const [loading, setLoading] = useState<string | null>(null);
+  const [error, setError] = useState('');
+  const [email, setEmail] = useState('');
+  const [businessName, setBusinessName] = useState('');
+
+  const handleSelectPlan = async (planId: string) => {
+    setLoading(planId);
+    setError('');
+    try {
+      const { data } = await api.post('/billing/create-checkout-session', {
+        planId,
+        email: email || undefined,
+        businessName: businessName || undefined,
+      });
+      if (data.url) {
+        window.location.href = data.url;
+      } else {
+        setError('Unable to create checkout session');
+      }
+    } catch (err: any) {
+      setError(err.response?.data?.message || 'Failed to start checkout');
+    } finally {
+      setLoading(null);
+    }
+  };
+
+  return (
+    <Container size="lg" py={60}>
+      <Stack align="center" mb={40}>
+        <img src={logoSrc} alt="HOA LedgerIQ" style={{ height: 50 }} />
+        <Title order={1} ta="center">
+          Simple, transparent pricing
+        </Title>
+        <Text size="lg" c="dimmed" ta="center" maw={500}>
+          Choose the plan that fits your community. All plans include a 14-day free trial.
+        </Text>
+      </Stack>
+
+      {/* Optional pre-capture fields */}
+      <Center mb="xl">
+        <Group>
+          <TextInput
+            placeholder="Email address"
+            value={email}
+            onChange={(e) => setEmail(e.currentTarget.value)}
+            style={{ width: 220 }}
+          />
+          <TextInput
+            placeholder="HOA / Business name"
+            value={businessName}
+            onChange={(e) => setBusinessName(e.currentTarget.value)}
+            style={{ width: 220 }}
+          />
+        </Group>
+      </Center>
+
+      {error && (
+        <Alert icon={<IconAlertCircle size={16} />} color="red" mb="lg" variant="light">
+          {error}
+        </Alert>
+      )}
+
+      <SimpleGrid cols={{ base: 1, sm: 2, lg: 3 }} spacing="lg">
+        {plans.map((plan) => (
+          <Card
+            key={plan.id}
+            withBorder
+            shadow={plan.popular ? 'lg' : 'sm'}
+            radius="md"
+            p="xl"
+            style={plan.popular ? {
+              border: '2px solid var(--mantine-color-violet-5)',
+              position: 'relative',
+            } : undefined}
+          >
+            {plan.popular && (
+              <Badge
+                color="violet"
+                variant="filled"
+                style={{ position: 'absolute', top: -10, right: 20 }}
+              >
+                Most Popular
+              </Badge>
+            )}
+
+            <Stack gap="md">
+              <Group>
+                <ThemeIcon size="lg" color={plan.color} variant="light" radius="md">
+                  <plan.icon size={20} />
+                </ThemeIcon>
+                <div>
+                  <Text fw={700} size="lg">{plan.name}</Text>
+                  <Text size="xs" c="dimmed">{plan.description}</Text>
+                </div>
+              </Group>
+
+              <Group align="baseline" gap={4}>
+                <Text fw={800} size="xl" ff="monospace" style={{ fontSize: 36 }}>
+                  {plan.price}
+                </Text>
+                <Text size="sm" c="dimmed">{plan.period}</Text>
+              </Group>
+
+              <List spacing="xs" size="sm" center>
+                {plan.features.map((f, i) => (
+                  <List.Item
+                    key={i}
+                    icon={
+                      <ThemeIcon
+                        size={20}
+                        radius="xl"
+                        color={f.included ? 'teal' : 'gray'}
+                        variant={f.included ? 'filled' : 'light'}
+                      >
+                        {f.included ? <IconCheck size={12} /> : <IconX size={12} />}
+                      </ThemeIcon>
+                    }
+                  >
+                    <Text c={f.included ? undefined : 'dimmed'}>{f.text}</Text>
+                  </List.Item>
+                ))}
+              </List>
+
+              <Button
+                fullWidth
+                size="md"
+                color={plan.color}
+                variant={plan.popular ? 'filled' : 'light'}
+                loading={loading === plan.id}
+                onClick={() => handleSelectPlan(plan.id)}
+              >
+                Get Started
+              </Button>
+            </Stack>
+          </Card>
+        ))}
+      </SimpleGrid>
+
+      <Text ta="center" size="sm" c="dimmed" mt="xl">
+        All plans include a 14-day free trial. No credit card required to start.
+      </Text>
+    </Container>
+  );
+}

frontend/src/pages/reports/BudgetVsActualPage.tsx

@@ -5,6 +5,7 @@ import {
 } from '@mantine/core';
 import { useQuery } from '@tanstack/react-query';
 import api from '../../services/api';
+import { usePreferencesStore } from '../../stores/preferencesStore';
 
 interface BudgetVsActualLine {
   account_id: string;
@@ -46,6 +47,9 @@ const monthFilterOptions = [
 export function BudgetVsActualPage() {
   const [year, setYear] = useState(new Date().getFullYear().toString());
   const [month, setMonth] = useState('');
+  const isDark = usePreferencesStore((s) => s.colorScheme) === 'dark';
+  const incomeBg = isDark ? 'var(--mantine-color-green-9)' : '#e6f9e6';
+  const expenseBg = isDark ? 'var(--mantine-color-red-9)' : '#fde8e8';
 
   const yearOptions = Array.from({ length: 5 }, (_, i) => {
     const y = new Date().getFullYear() - 2 + i;
@@ -92,7 +96,7 @@ export function BudgetVsActualPage() {
 
   const renderSection = (title: string, sectionLines: BudgetVsActualLine[], isExpense: boolean, totalBudget: number, totalActual: number) => (
     <>
-      <Table.Tr style={{ background: isExpense ? '#fde8e8' : '#e6f9e6' }}>
+      <Table.Tr style={{ background: isExpense ? expenseBg : incomeBg }}>
         <Table.Td colSpan={6} fw={700}>{title}</Table.Td>
       </Table.Tr>
       {sectionLines.map((line) => {

frontend/src/pages/reports/QuarterlyReportPage.tsx

@@ -8,6 +8,7 @@ import {
   IconTrendingUp, IconTrendingDown, IconAlertTriangle, IconChartBar,
 } from '@tabler/icons-react';
 import api from '../../services/api';
+import { usePreferencesStore } from '../../stores/preferencesStore';
 
 interface BudgetVsActualItem {
   account_id: string;
@@ -48,6 +49,9 @@ export function QuarterlyReportPage() {
   const currentQuarter = Math.ceil((now.getMonth() + 1) / 3);
   const defaultQuarter = currentQuarter;
   const defaultYear = now.getFullYear();
+  const isDark = usePreferencesStore((s) => s.colorScheme) === 'dark';
+  const incomeBg = isDark ? 'var(--mantine-color-green-9)' : '#e6f9e6';
+  const expenseBg = isDark ? 'var(--mantine-color-red-9)' : '#fde8e8';
 
   const [year, setYear] = useState(String(defaultYear));
   const [quarter, setQuarter] = useState(String(defaultQuarter));
@@ -207,7 +211,7 @@ export function QuarterlyReportPage() {
               </Table.Thead>
               <Table.Tbody>
                 {incomeItems.length > 0 && (
-                  <Table.Tr style={{ background: '#e6f9e6' }}>
+                  <Table.Tr style={{ background: incomeBg }}>
                     <Table.Td colSpan={8} fw={700}>Income</Table.Td>
                   </Table.Tr>
                 )}
@@ -215,7 +219,7 @@ export function QuarterlyReportPage() {
                   <BVARow key={item.account_id} item={item} isExpense={false} />
                 ))}
                 {incomeItems.length > 0 && (
-                  <Table.Tr style={{ background: '#e6f9e6' }}>
+                  <Table.Tr style={{ background: incomeBg }}>
                     <Table.Td colSpan={2} fw={700}>Total Income</Table.Td>
                     <Table.Td ta="right" fw={700} ff="monospace">{fmt(incomeItems.reduce((s, i) => s + i.quarter_budget, 0))}</Table.Td>
                     <Table.Td ta="right" fw={700} ff="monospace">{fmt(incomeItems.reduce((s, i) => s + i.quarter_actual, 0))}</Table.Td>
@@ -226,7 +230,7 @@ export function QuarterlyReportPage() {
                   </Table.Tr>
                 )}
                 {expenseItems.length > 0 && (
-                  <Table.Tr style={{ background: '#fde8e8' }}>
+                  <Table.Tr style={{ background: expenseBg }}>
                     <Table.Td colSpan={8} fw={700}>Expenses</Table.Td>
                   </Table.Tr>
                 )}
@@ -234,7 +238,7 @@ export function QuarterlyReportPage() {
                   <BVARow key={item.account_id} item={item} isExpense={true} />
                 ))}
                 {expenseItems.length > 0 && (
-                  <Table.Tr style={{ background: '#fde8e8' }}>
+                  <Table.Tr style={{ background: expenseBg }}>
                     <Table.Td colSpan={2} fw={700}>Total Expenses</Table.Td>
                     <Table.Td ta="right" fw={700} ff="monospace">{fmt(expenseItems.reduce((s, i) => s + i.quarter_budget, 0))}</Table.Td>
                     <Table.Td ta="right" fw={700} ff="monospace">{fmt(expenseItems.reduce((s, i) => s + i.quarter_actual, 0))}</Table.Td>

frontend/src/pages/settings/LinkedAccounts.tsx

@@ -0,0 +1,97 @@
+import {
+  Card, Title, Text, Stack, Group, Button, Badge, Alert,
+} from '@mantine/core';
+import { IconBrandGoogle, IconBrandAzure, IconLink, IconLinkOff, IconAlertCircle } from '@tabler/icons-react';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import { notifications } from '@mantine/notifications';
+import api from '../../services/api';
+
+export function LinkedAccounts() {
+  const queryClient = useQueryClient();
+
+  const { data: providers } = useQuery({
+    queryKey: ['sso-providers'],
+    queryFn: async () => {
+      const { data } = await api.get('/auth/sso/providers');
+      return data;
+    },
+  });
+
+  const { data: profile } = useQuery({
+    queryKey: ['auth-profile'],
+    queryFn: async () => {
+      const { data } = await api.get('/auth/profile');
+      return data;
+    },
+  });
+
+  const unlinkMutation = useMutation({
+    mutationFn: (provider: string) => api.delete(`/auth/sso/unlink/${provider}`),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['auth-profile'] });
+      notifications.show({ message: 'Account unlinked', color: 'orange' });
+    },
+    onError: (err: any) => notifications.show({ message: err.response?.data?.message || 'Failed to unlink', color: 'red' }),
+  });
+
+  const noProviders = !providers?.google && !providers?.azure;
+
+  return (
+    <Card withBorder p="lg">
+      <Group justify="space-between" mb="md">
+        <div>
+          <Title order={4}>Linked Accounts</Title>
+          <Text size="sm" c="dimmed">Connect third-party accounts for single sign-on</Text>
+        </div>
+      </Group>
+
+      {noProviders && (
+        <Alert color="gray" variant="light" icon={<IconAlertCircle size={16} />}>
+          No SSO providers are configured. Contact your administrator to enable Google or Microsoft SSO.
+        </Alert>
+      )}
+
+      <Stack gap="md">
+        {providers?.google && (
+          <Group justify="space-between" p="sm" style={{ border: '1px solid var(--mantine-color-gray-3)', borderRadius: 8 }}>
+            <Group>
+              <IconBrandGoogle size={24} color="#4285F4" />
+              <div>
+                <Text fw={500}>Google</Text>
+                <Text size="xs" c="dimmed">Sign in with your Google account</Text>
+              </div>
+            </Group>
+            <Button
+              variant="light"
+              size="sm"
+              leftSection={<IconLink size={14} />}
+              onClick={() => window.location.href = '/api/auth/google'}
+            >
+              Connect
+            </Button>
+          </Group>
+        )}
+
+        {providers?.azure && (
+          <Group justify="space-between" p="sm" style={{ border: '1px solid var(--mantine-color-gray-3)', borderRadius: 8 }}>
+            <Group>
+              <IconBrandAzure size={24} color="#0078D4" />
+              <div>
+                <Text fw={500}>Microsoft</Text>
+                <Text size="xs" c="dimmed">Sign in with your Microsoft account</Text>
+              </div>
+            </Group>
+            <Button
+              variant="light"
+              size="sm"
+              leftSection={<IconLink size={14} />}
+              onClick={() => window.location.href = '/api/auth/azure'}
+            >
+              Connect
+            </Button>
+          </Group>
+        )}
+      </Stack>
+    </Card>
+  );
+}

frontend/src/pages/settings/MfaSettings.tsx

@@ -0,0 +1,159 @@
+import { useState } from 'react';
+import {
+  Card, Title, Text, Stack, Group, Button, TextInput,
+  PasswordInput, Alert, Code, SimpleGrid, Badge, Image,
+} from '@mantine/core';
+import { IconShieldCheck, IconShieldOff, IconAlertCircle } from '@tabler/icons-react';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import { notifications } from '@mantine/notifications';
+import api from '../../services/api';
+
+export function MfaSettings() {
+  const queryClient = useQueryClient();
+  const [setupData, setSetupData] = useState<any>(null);
+  const [recoveryCodes, setRecoveryCodes] = useState<string[] | null>(null);
+  const [verifyCode, setVerifyCode] = useState('');
+  const [disablePassword, setDisablePassword] = useState('');
+  const [showDisable, setShowDisable] = useState(false);
+
+  const { data: mfaStatus, isLoading } = useQuery({
+    queryKey: ['mfa-status'],
+    queryFn: async () => {
+      const { data } = await api.get('/auth/mfa/status');
+      return data;
+    },
+  });
+
+  const setupMutation = useMutation({
+    mutationFn: () => api.post('/auth/mfa/setup'),
+    onSuccess: ({ data }) => setSetupData(data),
+    onError: (err: any) => notifications.show({ message: err.response?.data?.message || 'Setup failed', color: 'red' }),
+  });
+
+  const enableMutation = useMutation({
+    mutationFn: (token: string) => api.post('/auth/mfa/enable', { token }),
+    onSuccess: ({ data }) => {
+      setRecoveryCodes(data.recoveryCodes);
+      setSetupData(null);
+      setVerifyCode('');
+      queryClient.invalidateQueries({ queryKey: ['mfa-status'] });
+      notifications.show({ message: 'MFA enabled successfully', color: 'green' });
+    },
+    onError: (err: any) => notifications.show({ message: err.response?.data?.message || 'Invalid code', color: 'red' }),
+  });
+
+  const disableMutation = useMutation({
+    mutationFn: (password: string) => api.post('/auth/mfa/disable', { password }),
+    onSuccess: () => {
+      setShowDisable(false);
+      setDisablePassword('');
+      queryClient.invalidateQueries({ queryKey: ['mfa-status'] });
+      notifications.show({ message: 'MFA disabled', color: 'orange' });
+    },
+    onError: (err: any) => notifications.show({ message: err.response?.data?.message || 'Invalid password', color: 'red' }),
+  });
+
+  if (isLoading) return null;
+
+  return (
+    <Card withBorder p="lg">
+      <Group justify="space-between" mb="md">
+        <div>
+          <Title order={4}>Two-Factor Authentication (MFA)</Title>
+          <Text size="sm" c="dimmed">Add an extra layer of security to your account</Text>
+        </div>
+        <Badge color={mfaStatus?.enabled ? 'green' : 'gray'} variant="light" size="lg">
+          {mfaStatus?.enabled ? 'Enabled' : 'Disabled'}
+        </Badge>
+      </Group>
+
+      {/* Recovery codes display (shown once after enable) */}
+      {recoveryCodes && (
+        <Alert color="orange" variant="light" mb="md" icon={<IconAlertCircle size={16} />} title="Save your recovery codes">
+          <Text size="sm" mb="sm">
+            These codes can be used to access your account if you lose your authenticator. Save them securely — they will not be shown again.
+          </Text>
+          <SimpleGrid cols={2} spacing="xs">
+            {recoveryCodes.map((code, i) => (
+              <Code key={i} block>{code}</Code>
+            ))}
+          </SimpleGrid>
+          <Button variant="subtle" size="xs" mt="sm" onClick={() => setRecoveryCodes(null)}>
+            I've saved my codes
+          </Button>
+        </Alert>
+      )}
+
+      {!mfaStatus?.enabled && !setupData && (
+        <Button
+          leftSection={<IconShieldCheck size={16} />}
+          onClick={() => setupMutation.mutate()}
+          loading={setupMutation.isPending}
+        >
+          Set Up MFA
+        </Button>
+      )}
+
+      {/* QR Code Setup */}
+      {setupData && (
+        <Stack>
+          <Text size="sm">Scan this QR code with your authenticator app (Google Authenticator, Authy, etc.):</Text>
+          <Group justify="center">
+            <Image src={setupData.qrDataUrl} w={200} h={200} />
+          </Group>
+          <Text size="xs" c="dimmed" ta="center">
+            Manual entry key: <Code>{setupData.secret}</Code>
+          </Text>
+          <TextInput
+            label="Verification Code"
+            placeholder="Enter 6-digit code"
+            value={verifyCode}
+            onChange={(e) => setVerifyCode(e.currentTarget.value)}
+            maxLength={6}
+          />
+          <Group>
+            <Button
+              onClick={() => enableMutation.mutate(verifyCode)}
+              loading={enableMutation.isPending}
+              disabled={verifyCode.length < 6}
+            >
+              Verify & Enable
+            </Button>
+            <Button variant="subtle" onClick={() => setSetupData(null)}>Cancel</Button>
+          </Group>
+        </Stack>
+      )}
+
+      {/* Disable MFA */}
+      {mfaStatus?.enabled && !showDisable && (
+        <Button
+          variant="subtle"
+          color="red"
+          leftSection={<IconShieldOff size={16} />}
+          onClick={() => setShowDisable(true)}
+        >
+          Disable MFA
+        </Button>
+      )}
+
+      {showDisable && (
+        <Stack mt="md">
+          <Alert color="red" variant="light">
+            Disabling MFA will make your account less secure. Enter your password to confirm.
+          </Alert>
+          <PasswordInput
+            label="Current Password"
+            value={disablePassword}
+            onChange={(e) => setDisablePassword(e.currentTarget.value)}
+          />
+          <Group>
+            <Button color="red" onClick={() => disableMutation.mutate(disablePassword)} loading={disableMutation.isPending}>
+              Disable MFA
+            </Button>
+            <Button variant="subtle" onClick={() => setShowDisable(false)}>Cancel</Button>
+          </Group>
+        </Stack>
+      )}
+    </Card>
+  );
+}

frontend/src/pages/settings/PasskeySettings.tsx

@@ -0,0 +1,140 @@
+import { useState } from 'react';
+import {
+  Card, Title, Text, Stack, Group, Button, TextInput,
+  Table, Badge, ActionIcon, Tooltip, Alert,
+} from '@mantine/core';
+import { IconFingerprint, IconTrash, IconPlus, IconAlertCircle } from '@tabler/icons-react';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import { notifications } from '@mantine/notifications';
+import { startRegistration } from '@simplewebauthn/browser';
+import api from '../../services/api';
+
+export function PasskeySettings() {
+  const queryClient = useQueryClient();
+  const [deviceName, setDeviceName] = useState('');
+  const [registering, setRegistering] = useState(false);
+
+  const { data: passkeys = [], isLoading } = useQuery({
+    queryKey: ['passkeys'],
+    queryFn: async () => {
+      const { data } = await api.get('/auth/passkeys');
+      return data;
+    },
+  });
+
+  const removeMutation = useMutation({
+    mutationFn: (id: string) => api.delete(`/auth/passkeys/${id}`),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['passkeys'] });
+      notifications.show({ message: 'Passkey removed', color: 'orange' });
+    },
+    onError: (err: any) => notifications.show({ message: err.response?.data?.message || 'Failed to remove', color: 'red' }),
+  });
+
+  const handleRegister = async () => {
+    setRegistering(true);
+    try {
+      // 1. Get registration options from server
+      const { data: options } = await api.post('/auth/passkeys/register-options');
+
+      // 2. Create credential via browser WebAuthn API
+      const credential = await startRegistration({ optionsJSON: options });
+
+      // 3. Send attestation to server for verification
+      await api.post('/auth/passkeys/register', {
+        response: credential,
+        deviceName: deviceName || 'My Passkey',
+      });
+
+      queryClient.invalidateQueries({ queryKey: ['passkeys'] });
+      setDeviceName('');
+      notifications.show({ message: 'Passkey registered successfully', color: 'green' });
+    } catch (err: any) {
+      if (err.name === 'NotAllowedError') {
+        notifications.show({ message: 'Registration was cancelled', color: 'yellow' });
+      } else {
+        notifications.show({ message: err.response?.data?.message || err.message || 'Registration failed', color: 'red' });
+      }
+    } finally {
+      setRegistering(false);
+    }
+  };
+
+  const webauthnSupported = typeof window !== 'undefined' && !!window.PublicKeyCredential;
+
+  return (
+    <Card withBorder p="lg">
+      <Group justify="space-between" mb="md">
+        <div>
+          <Title order={4}>Passkeys</Title>
+          <Text size="sm" c="dimmed">Sign in with your fingerprint, face, or security key</Text>
+        </div>
+        <Badge color={passkeys.length > 0 ? 'green' : 'gray'} variant="light" size="lg">
+          {passkeys.length} registered
+        </Badge>
+      </Group>
+
+      {!webauthnSupported && (
+        <Alert color="yellow" variant="light" icon={<IconAlertCircle size={16} />} mb="md">
+          Your browser doesn't support WebAuthn passkeys.
+        </Alert>
+      )}
+
+      {passkeys.length > 0 && (
+        <Table striped mb="md">
+          <Table.Thead>
+            <Table.Tr>
+              <Table.Th>Device</Table.Th>
+              <Table.Th>Created</Table.Th>
+              <Table.Th>Last Used</Table.Th>
+              <Table.Th w={60}>Actions</Table.Th>
+            </Table.Tr>
+          </Table.Thead>
+          <Table.Tbody>
+            {passkeys.map((pk: any) => (
+              <Table.Tr key={pk.id}>
+                <Table.Td>
+                  <Group gap="xs">
+                    <IconFingerprint size={16} />
+                    <Text size="sm" fw={500}>{pk.device_name || 'Passkey'}</Text>
+                  </Group>
+                </Table.Td>
+                <Table.Td><Text size="sm">{new Date(pk.created_at).toLocaleDateString()}</Text></Table.Td>
+                <Table.Td>
+                  <Text size="sm" c={pk.last_used_at ? undefined : 'dimmed'}>
+                    {pk.last_used_at ? new Date(pk.last_used_at).toLocaleDateString() : 'Never'}
+                  </Text>
+                </Table.Td>
+                <Table.Td>
+                  <Tooltip label="Remove">
+                    <ActionIcon variant="subtle" color="red" size="sm" onClick={() => removeMutation.mutate(pk.id)}>
+                      <IconTrash size={16} />
+                    </ActionIcon>
+                  </Tooltip>
+                </Table.Td>
+              </Table.Tr>
+            ))}
+          </Table.Tbody>
+        </Table>
+      )}
+
+      {webauthnSupported && (
+        <Group>
+          <TextInput
+            placeholder="Device name (e.g., MacBook Pro)"
+            value={deviceName}
+            onChange={(e) => setDeviceName(e.currentTarget.value)}
+            style={{ flex: 1 }}
+          />
+          <Button
+            leftSection={<IconPlus size={16} />}
+            onClick={handleRegister}
+            loading={registering}
+          >
+            Register Passkey
+          </Button>
+        </Group>
+      )}
+    </Card>
+  );
+}

frontend/src/pages/settings/SettingsPage.tsx

@@ -1,14 +1,36 @@
+import { useState } from 'react';
 import {
   Title, Text, Card, Stack, Group, SimpleGrid, Badge, ThemeIcon, Divider,
+  Tabs, Button, Switch,
 } from '@mantine/core';
 import {
-  IconBuilding, IconUser, IconUsers, IconSettings, IconShieldLock,
+  IconBuilding, IconUser, IconSettings, IconShieldLock,
-  IconCalendar,
+  IconFingerprint, IconLink, IconLogout,
 } from '@tabler/icons-react';
+import { notifications } from '@mantine/notifications';
 import { useAuthStore } from '../../stores/authStore';
+import { usePreferencesStore } from '../../stores/preferencesStore';
+import { MfaSettings } from './MfaSettings';
+import { PasskeySettings } from './PasskeySettings';
+import { LinkedAccounts } from './LinkedAccounts';
+import api from '../../services/api';
 
 export function SettingsPage() {
   const { user, currentOrg } = useAuthStore();
+  const { compactView, toggleCompactView } = usePreferencesStore();
+  const [loggingOutAll, setLoggingOutAll] = useState(false);
+
+  const handleLogoutEverywhere = async () => {
+    setLoggingOutAll(true);
+    try {
+      await api.post('/auth/logout-everywhere');
+      notifications.show({ message: 'All other sessions have been logged out', color: 'green' });
+    } catch {
+      notifications.show({ message: 'Failed to log out other sessions', color: 'red' });
+    } finally {
+      setLoggingOutAll(false);
+    }
+  };
 
   return (
     <Stack>
@@ -38,10 +60,6 @@ export function SettingsPage() {
               <Text size="sm" c="dimmed">Your Role</Text>
               <Badge variant="light">{currentOrg?.role || 'N/A'}</Badge>
             </Group>
-            <Group justify="space-between">
-              <Text size="sm" c="dimmed">Schema</Text>
-              <Text size="sm" ff="monospace" c="dimmed">{currentOrg?.schemaName || 'N/A'}</Text>
-            </Group>
           </Stack>
         </Card>
 
@@ -72,33 +90,6 @@ export function SettingsPage() {
           </Stack>
         </Card>
 
-        {/* Security */}
-        <Card withBorder padding="lg">
-          <Group mb="md">
-            <ThemeIcon color="red" variant="light" size={40} radius="md">
-              <IconShieldLock size={24} />
-            </ThemeIcon>
-            <div>
-              <Text fw={600} size="lg">Security</Text>
-              <Text c="dimmed" size="sm">Authentication and access</Text>
-            </div>
-          </Group>
-          <Stack gap="xs">
-            <Group justify="space-between">
-              <Text size="sm" c="dimmed">Authentication</Text>
-              <Badge color="green" variant="light">Active Session</Badge>
-            </Group>
-            <Group justify="space-between">
-              <Text size="sm" c="dimmed">Two-Factor Auth</Text>
-              <Badge color="gray" variant="light">Not Configured</Badge>
-            </Group>
-            <Group justify="space-between">
-              <Text size="sm" c="dimmed">OAuth Providers</Text>
-              <Badge color="gray" variant="light">None Linked</Badge>
-            </Group>
-          </Stack>
-        </Card>
-
         {/* System Info */}
         <Card withBorder padding="lg">
           <Group mb="md">
@@ -117,15 +108,87 @@ export function SettingsPage() {
             </Group>
             <Group justify="space-between">
               <Text size="sm" c="dimmed">Version</Text>
-              <Badge variant="light">2026.3.7 (Beta)</Badge>
+              <Badge variant="light">2026.03.17</Badge>
             </Group>
             <Group justify="space-between">
               <Text size="sm" c="dimmed">API</Text>
               <Text size="sm" ff="monospace" c="dimmed">/api/docs</Text>
             </Group>
+            <Divider />
+            <Group justify="space-between">
+              <div>
+                <Text size="sm">Compact View</Text>
+                <Text size="xs" c="dimmed">Reduce spacing in tables and lists</Text>
+              </div>
+              <Switch checked={compactView} onChange={toggleCompactView} />
+            </Group>
+          </Stack>
+        </Card>
+
+        {/* Sessions */}
+        <Card withBorder padding="lg">
+          <Group mb="md">
+            <ThemeIcon color="orange" variant="light" size={40} radius="md">
+              <IconLogout size={24} />
+            </ThemeIcon>
+            <div>
+              <Text fw={600} size="lg">Sessions</Text>
+              <Text c="dimmed" size="sm">Manage active sessions</Text>
+            </div>
+          </Group>
+          <Stack gap="xs">
+            <Group justify="space-between">
+              <Text size="sm" c="dimmed">Current Session</Text>
+              <Badge color="green" variant="light">Active</Badge>
+            </Group>
+            <Button
+              variant="light"
+              color="orange"
+              size="sm"
+              leftSection={<IconLogout size={16} />}
+              onClick={handleLogoutEverywhere}
+              loading={loggingOutAll}
+              mt="xs"
+            >
+              Log Out All Other Sessions
+            </Button>
           </Stack>
         </Card>
       </SimpleGrid>
+
+      <Divider my="md" />
+
+      {/* Security Settings */}
+      <div>
+        <Title order={3} mb="sm">Security</Title>
+        <Text c="dimmed" size="sm" mb="md">Manage authentication methods and security settings</Text>
+      </div>
+
+      <Tabs defaultValue="mfa">
+        <Tabs.List>
+          <Tabs.Tab value="mfa" leftSection={<IconShieldLock size={16} />}>
+            Two-Factor Auth
+          </Tabs.Tab>
+          <Tabs.Tab value="passkeys" leftSection={<IconFingerprint size={16} />}>
+            Passkeys
+          </Tabs.Tab>
+          <Tabs.Tab value="linked" leftSection={<IconLink size={16} />}>
+            Linked Accounts
+          </Tabs.Tab>
+        </Tabs.List>
+
+        <Tabs.Panel value="mfa" pt="md">
+          <MfaSettings />
+        </Tabs.Panel>
+
+        <Tabs.Panel value="passkeys" pt="md">
+          <PasskeySettings />
+        </Tabs.Panel>
+
+        <Tabs.Panel value="linked" pt="md">
+          <LinkedAccounts />
+        </Tabs.Panel>
+      </Tabs>
     </Stack>
   );
 }

frontend/src/services/api.ts

@@ -1,9 +1,10 @@
-import axios from 'axios';
+import axios, { AxiosError, InternalAxiosRequestConfig } from 'axios';
 import { useAuthStore } from '../stores/authStore';
 
 const api = axios.create({
   baseURL: '/api',
   headers: { 'Content-Type': 'application/json' },
+  withCredentials: true, // Send httpOnly cookies for refresh token
 });
 
 api.interceptors.request.use((config) => {
@@ -14,23 +15,89 @@ api.interceptors.request.use((config) => {
   return config;
 });
 
+// ─── Silent Refresh Logic ─────────────────────────────────────────
+let isRefreshing = false;
+let pendingQueue: Array<{
+  resolve: (token: string) => void;
+  reject: (err: any) => void;
+}> = [];
+
+function processPendingQueue(error: any, token: string | null) {
+  pendingQueue.forEach((p) => {
+    if (error) {
+      p.reject(error);
+    } else {
+      p.resolve(token!);
+    }
+  });
+  pendingQueue = [];
+}
+
 api.interceptors.response.use(
   (response) => response,
-  (error) => {
+  async (error: AxiosError) => {
-    if (error.response?.status === 401) {
+    const originalRequest = error.config as InternalAxiosRequestConfig & { _retry?: boolean };
+
+    // If 401 and we haven't retried yet, try refreshing the token
+    if (
+      error.response?.status === 401 &&
+      originalRequest &&
+      !originalRequest._retry &&
+      !originalRequest.url?.includes('/auth/refresh') &&
+      !originalRequest.url?.includes('/auth/login')
+    ) {
+      originalRequest._retry = true;
+
+      if (isRefreshing) {
+        // Another request is already refreshing — queue this one
+        return new Promise((resolve, reject) => {
+          pendingQueue.push({
+            resolve: (token: string) => {
+              originalRequest.headers.Authorization = `Bearer ${token}`;
+              resolve(api(originalRequest));
+            },
+            reject: (err: any) => reject(err),
+          });
+        });
+      }
+
+      isRefreshing = true;
+
+      try {
+        const { data } = await axios.post('/api/auth/refresh', {}, { withCredentials: true });
+        const newToken = data.accessToken;
+        useAuthStore.getState().setToken(newToken);
+        originalRequest.headers.Authorization = `Bearer ${newToken}`;
+        processPendingQueue(null, newToken);
+        return api(originalRequest);
+      } catch (refreshError) {
+        processPendingQueue(refreshError, null);
+        useAuthStore.getState().logout();
+        window.location.href = '/login';
+        return Promise.reject(refreshError);
+      } finally {
+        isRefreshing = false;
+      }
+    }
+
+    // Non-retryable 401 (e.g. refresh failed, login failed)
+    if (error.response?.status === 401 && originalRequest?.url?.includes('/auth/refresh')) {
       useAuthStore.getState().logout();
       window.location.href = '/login';
     }
+
     // Handle org suspended/archived — redirect to org selection
+    const responseData = error.response?.data as any;
     if (
       error.response?.status === 403 &&
-      typeof error.response?.data?.message === 'string' &&
+      typeof responseData?.message === 'string' &&
-      error.response.data.message.includes('has been')
+      responseData.message.includes('has been')
     ) {
       const store = useAuthStore.getState();
       store.setCurrentOrg({ id: '', name: '', role: '' }); // Clear current org
       window.location.href = '/select-org';
     }
+
     return Promise.reject(error);
   },
 );

frontend/src/stores/authStore.ts

@@ -5,7 +5,6 @@ interface Organization {
   id: string;
   name: string;
   role: string;
-  schemaName?: string;
   status?: string;
   settings?: Record<string, any>;
 }
@@ -34,6 +33,7 @@ interface AuthState {
   currentOrg: Organization | null;
   impersonationOriginal: ImpersonationOriginal | null;
   setAuth: (token: string, user: User, organizations: Organization[]) => void;
+  setToken: (token: string) => void;
   setCurrentOrg: (org: Organization, token?: string) => void;
   setUserIntroSeen: () => void;
   setOrgSettings: (settings: Record<string, any>) => void;
@@ -61,6 +61,7 @@ export const useAuthStore = create<AuthState>()(
           // Don't auto-select org — force user through SelectOrgPage
           currentOrg: null,
         }),
+      setToken: (token) => set({ token }),
       setCurrentOrg: (org, token) =>
         set((state) => ({
           currentOrg: org,
@@ -103,14 +104,17 @@ export const useAuthStore = create<AuthState>()(
           });
         }
       },
-      logout: () =>
+      logout: () => {
+        // Fire-and-forget server-side logout to revoke refresh token cookie
+        fetch('/api/auth/logout', { method: 'POST', credentials: 'include' }).catch(() => {});
         set({
           token: null,
           user: null,
           organizations: [],
           currentOrg: null,
           impersonationOriginal: null,
-        }),
+        });
+      },
     }),
     {
       name: 'ledgeriq-auth',

frontend/src/stores/preferencesStore.ts

@@ -5,19 +5,26 @@ type ColorScheme = 'light' | 'dark';
 
 interface PreferencesState {
   colorScheme: ColorScheme;
+  compactView: boolean;
   toggleColorScheme: () => void;
   setColorScheme: (scheme: ColorScheme) => void;
+  toggleCompactView: () => void;
+  setCompactView: (compact: boolean) => void;
 }
 
 export const usePreferencesStore = create<PreferencesState>()(
   persist(
     (set) => ({
       colorScheme: 'light',
+      compactView: false,
       toggleColorScheme: () =>
         set((state) => ({
           colorScheme: state.colorScheme === 'light' ? 'dark' : 'light',
         })),
       setColorScheme: (scheme) => set({ colorScheme: scheme }),
+      toggleCompactView: () =>
+        set((state) => ({ compactView: !state.compactView })),
+      setCompactView: (compact) => set({ compactView: compact }),
     }),
     {
       name: 'ledgeriq-preferences',

frontend/src/theme/theme.ts

@@ -1,10 +1,57 @@
 import { createTheme } from '@mantine/core';
 
-export const theme = createTheme({
+const baseFontFamily = '-apple-system, BlinkMacSystemFont, Segoe UI, Roboto, sans-serif';
+
+export const defaultTheme = createTheme({
   primaryColor: 'blue',
-  fontFamily: '-apple-system, BlinkMacSystemFont, Segoe UI, Roboto, sans-serif',
+  fontFamily: baseFontFamily,
   headings: {
-    fontFamily: '-apple-system, BlinkMacSystemFont, Segoe UI, Roboto, sans-serif',
+    fontFamily: baseFontFamily,
   },
   defaultRadius: 'md',
 });
+
+export const compactTheme = createTheme({
+  primaryColor: 'blue',
+  fontFamily: baseFontFamily,
+  headings: {
+    fontFamily: baseFontFamily,
+  },
+  defaultRadius: 'md',
+  spacing: {
+    xs: '4px',
+    sm: '6px',
+    md: '10px',
+    lg: '12px',
+    xl: '16px',
+  },
+  fontSizes: {
+    xs: '11px',
+    sm: '12px',
+    md: '13px',
+    lg: '15px',
+    xl: '18px',
+  },
+  components: {
+    Table: {
+      defaultProps: {
+        verticalSpacing: 'xs',
+        horizontalSpacing: 'xs',
+        fz: 'sm',
+      },
+    },
+    Card: {
+      defaultProps: {
+        padding: 'sm',
+      },
+    },
+    AppShell: {
+      defaultProps: {
+        padding: 'xs',
+      },
+    },
+  },
+});
+
+/** @deprecated Use `defaultTheme` or `compactTheme` instead */
+export const theme = defaultTheme;

nginx/host-production.conf

@@ -12,6 +12,9 @@
 #
 # Replace "app.yourdomain.com" with your actual hostname throughout this file.
 
+# Hide nginx version from Server header
+server_tokens off;
+
 # --- Rate limiting ---
 # 10 requests/sec per IP for API routes (shared memory zone: 10 MB ≈ 160k IPs)
 limit_req_zone $binary_remote_addr zone=api_limit:10m rate=10r/s;
@@ -49,6 +52,12 @@ server {
     ssl_session_timeout 10m;
     add_header Strict-Transport-Security "max-age=31536000; includeSubDomains" always;
 
+    # Security headers — applied to all routes
+    add_header X-Frame-Options "SAMEORIGIN" always;
+    add_header X-Content-Type-Options "nosniff" always;
+    add_header Referrer-Policy "no-referrer" always;
+    add_header Permissions-Policy "camera=(), microphone=(), geolocation=()" always;
+
     # --- Proxy defaults ---
     proxy_http_version 1.1;
     proxy_set_header Host $host;

nginx/production.conf

@@ -8,6 +8,9 @@ upstream frontend {
     keepalive 16;
 }
 
+# Hide nginx version from Server header
+server_tokens off;
+
 # Shared proxy settings
 proxy_http_version 1.1;
 proxy_set_header Connection "";          # enable keepalive to upstreams
@@ -30,6 +33,12 @@ server {
     listen 80;
     server_name _;
 
+    # Security headers — applied to all routes at the nginx layer
+    add_header X-Frame-Options "SAMEORIGIN" always;
+    add_header X-Content-Type-Options "nosniff" always;
+    add_header Referrer-Policy "no-referrer" always;
+    add_header Permissions-Policy "camera=(), microphone=(), geolocation=()" always;
+
     # --- API routes → backend ---
     location /api/ {
         limit_req zone=api_limit burst=30 nodelay;