Add phone login support and member import functionality

Features:
- Support login via phone number or email (LoginRequest)
- Add members:import-roster command for Excel roster import
- Merge survey emails with roster data

Code Quality (Phase 1-4):
- Add database locking for balance calculation
- Add self-approval checks for finance workflow
- Create service layer (FinanceDocumentApprovalService, PaymentVerificationService)
- Add HasAccountingEntries and HasApprovalWorkflow traits
- Create FormRequest classes for validation
- Add status-badge component
- Define authorization gates in AuthServiceProvider
- Add accounting config file

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

CLAUDE.md

@@ -0,0 +1,111 @@
+# CLAUDE.md
+
+This file provides guidance to Claude Code (claude.ai/code) when working with code in this repository.
+
+## Project Overview
+
+Taiwan NPO (Non-Profit Organization) management platform built with Laravel 11. Features member lifecycle management, multi-tier financial approval workflows, issue tracking, and document management with version control.
+
+## Commands
+
+```bash
+# Development
+php artisan serve && npm run dev    # Start both servers
+
+# Testing
+php artisan test                              # Run all tests
+php artisan test --filter=ClassName           # Run specific test class
+php artisan test --filter=test_method_name    # Run specific test method
+php artisan dusk                              # Run browser tests
+
+# Database
+php artisan migrate:fresh --seed              # Reset with all seeders
+php artisan db:seed --class=TestDataSeeder    # Seed test data only
+php artisan db:seed --class=FinancialWorkflowTestDataSeeder  # Finance test data
+
+# Code Quality
+./vendor/bin/pint                  # Fix code style (PSR-12)
+./vendor/bin/phpstan analyse       # Static analysis
+```
+
+## Architecture
+
+### Multi-Tier Approval Workflows
+
+The system uses tiered approval based on amount thresholds (configurable):
+- **Small (<5,000)**: Secretary approval only
+- **Medium (5,000-50,000)**: Secretary → Chair
+- **Large (>50,000)**: Secretary → Chair → Board
+
+Finance documents follow a 3-stage lifecycle:
+1. **Approval Stage**: Multi-tier approval based on amount
+2. **Disbursement Stage**: Dual confirmation (requester + cashier)
+3. **Recording Stage**: Accountant records to ledger
+
+Key model methods for workflow state:
+```php
+$doc->isApprovalComplete()      // All required approvals obtained
+$doc->isDisbursementComplete()  // Both parties confirmed
+$doc->isRecordingComplete()     // Ledger entry created
+$doc->isFullyProcessed()        // All 3 stages complete
+```
+
+### RBAC Structure
+
+Uses Spatie Laravel Permission. Core financial roles:
+- `finance_requester`: Submit finance documents
+- `finance_cashier`: Tier 1 approval, payment execution
+- `finance_accountant`: Tier 2 approval, create payment orders
+- `finance_chair`: Tier 3 approval
+- `finance_board_member`: Large amount approval
+
+Permission checks: `$user->can('permission-name')` or `@can('permission-name')` in Blade.
+
+### Service Layer
+
+Complex business logic lives in `app/Services/`:
+- `MembershipFeeCalculator`: Calculates fees with disability discount support
+- `SettingsService`: System-wide settings with caching
+
+### Data Security Patterns
+
+- **National ID**: AES-256 encrypted (`national_id_encrypted`), SHA256 hashed for search (`national_id_hash`)
+- **File uploads**: Private disk storage, served via authenticated controller methods
+- **Audit logging**: All significant actions logged to `audit_logs` table
+
+### Member Lifecycle
+
+States: `pending` → `active` → `expired` / `suspended`
+
+Key model methods:
+```php
+$member->hasPaidMembership()   // Active with future expiry
+$member->canSubmitPayment()    // Pending with no pending payment
+$member->getNextFeeType()      // entrance_fee or annual_fee
+```
+
+### Testing Patterns
+
+Tests use `RefreshDatabase` trait. Setup commonly includes:
+```php
+protected function setUp(): void
+{
+    parent::setUp();
+    $this->artisan('db:seed', ['--class' => 'RoleSeeder']);
+}
+```
+
+Test accounts (password: `password`):
+- `admin@test.com` - Full access
+- `requester@test.com` - Submit documents
+- `cashier@test.com` - Tier 1 approval
+- `accountant@test.com` - Tier 2 approval
+- `chair@test.com` - Tier 3 approval
+
+## Key Files
+
+- `routes/web.php` - All web routes (admin routes under `/admin` prefix)
+- `app/Models/FinanceDocument.php` - Core financial workflow logic with status constants
+- `app/Models/Member.php` - Member lifecycle with encrypted field handling
+- `database/seeders/` - RoleSeeder, ChartOfAccountSeeder, TestDataSeeder
+- `docs/SYSTEM_SPECIFICATION.md` - Complete system specification