Initial commit: Buildfor Life Budget app

Multi-company budget/project tracking tool built with SvelteKit 5,
PostgreSQL (Drizzle ORM), and Tailwind CSS v4.

Features:
- Auth: local (email/password with Argon2) + generic OIDC
- 4 roles per company: admin, manager, user, viewer
- Multi-company with per-company user membership
- Projects with budget allocation from company pool
- Expense submission with approval workflow
- Categories and tags for expense organization
- Reports with spending breakdowns (by category, project, time)
- CSV import for Actual Budget migration
- Company audit log tracking all budget and admin actions
- Remaining budget hero display on overview and budget pages
- Admin-only company creation; new users wait for invitation
- Deployment configs for systemd + nginx (bare metal/Proxmox)

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

deploy/buildfor-life-budget.service

@@ -0,0 +1,26 @@
+[Unit]
+Description=Buildfor Life Budget App
+After=network.target postgresql.service
+
+[Service]
+Type=simple
+User=budget-app
+Group=budget-app
+WorkingDirectory=/opt/buildfor-life-budget
+EnvironmentFile=/opt/buildfor-life-budget/.env
+ExecStart=/usr/bin/node build
+Restart=on-failure
+RestartSec=5
+StandardOutput=journal
+StandardError=journal
+SyslogIdentifier=b4l-budget
+
+# Security hardening
+NoNewPrivileges=true
+ProtectSystem=strict
+ProtectHome=true
+ReadWritePaths=/opt/buildfor-life-budget
+PrivateTmp=true
+
+[Install]
+WantedBy=multi-user.target