feat: implement barangay system phases 2-14

Complete adaptation from BukidBountyApp to Philippine barangay governance:

- Barangay models: Resident, Household, HouseholdMember, Blotter, BlotterHearing,
  DocumentRequest, RequestPayment, RequestType, BarangayProject, BarangayBudget
- Controllers: ResidentController, HouseholdController, BlotterController,
  BlotterHearingController, DocumentRequestController, RequestTypeController,
  ProjectController, BudgetController, QRPHController, AdminConsoleController,
  UserController, FileController, ChapterController, LoginController
- Vue pages: Home, ManageResidents, ResidentProfile, ManageHouseholds, ManageBlotters,
  BlotterDetail, RequestDocument, ManageDocumentRequests, DocumentRequestDetail,
  ManageRequestTypes, ManageProjects, BudgetLedger, AdminConsole
- Barangay roles: PunongBarangay, Kagawad, Secretary, Treasurer, SK, Tanod, BHW, Staff, Resident
- UserPermissions matrix rewritten with barangay-specific permission mappings
- VueRouteMap replaced with barangay SPA routes
- UserActions enum references corrected across all controllers
- Removed all market/cooperative/POS/subscription code and models

app/Models/Barangay/BarangayBudget.php

@@ -0,0 +1,42 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Models\Barangay;
+
+use App\Models\Model;
+
+class BarangayBudget extends Model
+{
+    protected ?string $table = 'barangay_budget';
+
+    protected array $fillable = [
+        'hashkey', 'fiscal_year', 'category', 'source',
+        'amount', 'description', 'date', 'reference', 'encoded_by',
+    ];
+
+    protected array $casts = [
+        'amount' => 'decimal:2',
+        'date'   => 'date',
+    ];
+
+    public function encodedBy()
+    {
+        return $this->belongsTo(\App\Models\User::class, 'encoded_by');
+    }
+
+    public function scopeIncome($query)
+    {
+        return $query->where('category', 'INCOME');
+    }
+
+    public function scopeExpense($query)
+    {
+        return $query->where('category', 'EXPENSE');
+    }
+
+    public function scopeByYear($query, int $year)
+    {
+        return $query->where('fiscal_year', $year);
+    }
+}