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>

database/seeders/RoleSeeder.php

@@ -0,0 +1,22 @@
+<?php
+
+namespace Database\Seeders;
+
+use Illuminate\Database\Seeder;
+
+/**
+ * RoleSeeder - Backward compatibility wrapper
+ *
+ * This seeder has been consolidated into FinancialWorkflowPermissionsSeeder.
+ * This class exists for backward compatibility with tests that reference RoleSeeder.
+ */
+class RoleSeeder extends Seeder
+{
+    /**
+     * Run the database seeds.
+     */
+    public function run(): void
+    {
+        $this->call(FinancialWorkflowPermissionsSeeder::class);
+    }
+}