chore: migrate to KT financial system

apps/backend/scripts/import-finance-data.js

@@ -42,6 +42,24 @@ fs.mkdirSync(storeDir, { recursive: true });
 const dbFile = path.join(storeDir, 'finance.db');
 const db = new Database(dbFile);
 
+function assertIdentifier(name) {
+  if (!/^[A-Za-z_][A-Za-z0-9_]*$/.test(name)) {
+    throw new Error(`Invalid identifier: ${name}`);
+  }
+  return name;
+}
+
+function ensureColumn(table, column, definition) {
+  const safeTable = assertIdentifier(table);
+  const safeColumn = assertIdentifier(column);
+  const columns = db
+    .prepare(`PRAGMA table_info(${safeTable})`)
+    .all()
+    .map((item) => item.name);
+  if (!columns.includes(safeColumn)) {
+    db.exec(`ALTER TABLE ${safeTable} ADD COLUMN ${definition}`);
+  }
+}
 db.pragma('journal_mode = WAL');
 
 db.exec(`
@@ -106,11 +124,38 @@ db.exec(`
     project TEXT,
     memo TEXT,
     created_at TEXT NOT NULL,
+    status TEXT NOT NULL DEFAULT 'approved',
+    status_updated_at TEXT,
+    reimbursement_batch TEXT,
+    review_notes TEXT,
+    submitted_by TEXT,
+    approved_by TEXT,
+    approved_at TEXT,
     is_deleted INTEGER NOT NULL DEFAULT 0,
     deleted_at TEXT
   );
 `);
 
+ensureColumn(
+  'finance_transactions',
+  'status',
+  "status TEXT NOT NULL DEFAULT 'approved'",
+);
+ensureColumn(
+  'finance_transactions',
+  'status_updated_at',
+  'status_updated_at TEXT',
+);
+ensureColumn(
+  'finance_transactions',
+  'reimbursement_batch',
+  'reimbursement_batch TEXT',
+);
+ensureColumn('finance_transactions', 'review_notes', 'review_notes TEXT');
+ensureColumn('finance_transactions', 'submitted_by', 'submitted_by TEXT');
+ensureColumn('finance_transactions', 'approved_by', 'approved_by TEXT');
+ensureColumn('finance_transactions', 'approved_at', 'approved_at TEXT');
+
 const RAW_TEXT = fs.readFileSync(inputPath, 'utf8').replace(/^\uFEFF/, '');
 const lines = RAW_TEXT.split(/\r?\n/).filter((line) => line.trim().length > 0);
 if (lines.length <= 1) {