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>

app/Providers/AuthServiceProvider.php

@@ -2,8 +2,8 @@
 
 namespace App\Providers;
 
-// use Illuminate\Support\Facades\Gate;
 use Illuminate\Foundation\Support\Providers\AuthServiceProvider as ServiceProvider;
+use Illuminate\Support\Facades\Gate;
 
 class AuthServiceProvider extends ServiceProvider
 {
@@ -21,6 +21,58 @@ class AuthServiceProvider extends ServiceProvider
      */
     public function boot(): void
     {
-        //
+        // Define gates that map to Spatie permissions
+        // These gates are used in controllers with $this->authorize()
+
+        // Payment Order gates
+        Gate::define('create_payment_order', function ($user) {
+            return $user->can('create_payment_order');
+        });
+
+        Gate::define('verify_payment_order', function ($user) {
+            return $user->can('verify_payment_order');
+        });
+
+        Gate::define('execute_payment', function ($user) {
+            return $user->can('execute_payment');
+        });
+
+        // Finance document gates
+        Gate::define('approve_finance_secretary', function ($user) {
+            return $user->can('approve_finance_secretary') || $user->hasRole('secretary_general');
+        });
+
+        Gate::define('approve_finance_chair', function ($user) {
+            return $user->can('approve_finance_chair') || $user->hasRole('finance_chair');
+        });
+
+        Gate::define('approve_finance_board', function ($user) {
+            return $user->can('approve_finance_board') || $user->hasRole('finance_board_member');
+        });
+
+        // Member management gates
+        Gate::define('create_members', function ($user) {
+            return $user->can('create_members') || $user->hasRole(['admin', 'super_admin']);
+        });
+
+        Gate::define('edit_members', function ($user) {
+            return $user->can('edit_members') || $user->hasRole(['admin', 'super_admin']);
+        });
+
+        // Issue management gates
+        Gate::define('create_issues', function ($user) {
+            return $user->can('create_issues') || $user->hasRole(['admin', 'super_admin']);
+        });
+
+        Gate::define('edit_issues', function ($user) {
+            return $user->can('edit_issues') || $user->hasRole(['admin', 'super_admin']);
+        });
+
+        // Super admin bypass - can do anything
+        Gate::before(function ($user, $ability) {
+            if ($user->hasRole('super_admin')) {
+                return true;
+            }
+        });
     }
 }