From 6444b6141657c0ad36ce84f35142fc3da5654f5e Mon Sep 17 00:00:00 2001
From: root <melabidi@alrahmaisgl.org>
Date: Mon, 1 Jun 2026 02:08:27 -0400
Subject: [PATCH] fix financial issues

---
 app/Commands/RecalculateInvoices.php          | 171 +++++
 app/Commands/SyncPaypalPayments.php           | 232 ------
 app/Config/Commands.php                       |   4 +-
 app/Config/Filters.php                        |   4 -
 app/Config/PaypalConfig.php                   |  13 -
 app/Config/Routes.php                         | 129 ++--
 app/Controllers/View/DiscountController.php   | 238 +-----
 .../View/ExtraChargesController.php           |  63 +-
 app/Controllers/View/FilesController.php      |  78 +-
 app/Controllers/View/FinancialController.php  |  25 +-
 app/Controllers/View/GradingController.php    | 148 ++++
 app/Controllers/View/PaymentController.php    | 692 ++++--------------
 .../View/PaypalTransactionsController.php     |  99 ---
 app/Controllers/View/RefundController.php     | 220 ++++--
 .../View/ReportCardsController.php            |  44 +-
 .../View/TuitionForecastController.php        | 137 ++++
 ...30-000001_FinancialSystemLedgerCleanup.php | 292 ++++++++
 app/Database/Seeds/NavSeeder.php              |   6 +-
 app/Filters/AuthFilter.php                    | 105 ++-
 app/Helpers/attendance_comment_helper.php     |  36 +-
 app/Interfaces/TuitionCalculatorInterface.php |   8 +
 app/Libraries/FinancialAttachmentService.php  | 100 +++
 app/Libraries/FinancialStatus.php             |  98 +++
 app/Libraries/InvoiceLedgerService.php        | 342 +++++++++
 app/Libraries/Tuition/GradeLevelParser.php    |  40 +
 .../Tuition/NewTuitionCalculatorService.php   |  75 ++
 .../Tuition/OldTuitionCalculatorService.php   |  65 ++
 .../Tuition/TuitionForecastService.php        | 647 ++++++++++++++++
 app/Models/AdditionalChargeModel.php          |   2 +-
 app/Models/PayPalPaymentModel.php             |  38 -
 app/Models/PaymentModel.php                   |   2 +
 app/Models/PaypalTransactionModel.php         |  30 -
 .../administrator/paypal_transactions.php     |  84 ---
 app/Views/administrator/trophy_final.php      | 195 +++--
 app/Views/administrator/tuition_forecast.php  | 244 ++++++
 app/Views/grading/all_decisions.php           | 121 ++-
 app/Views/grading/below_sixty_decisions.php   |   9 +-
 app/Views/parent/payment_view.php             |   7 +-
 app/Views/partials/navbar_back.php            |   6 +-
 .../payment/financial_report_summary.php      | 185 ++---
 app/Views/payment/manual_pay.php              |   4 +-
 app/Views/payment/manual_payment.php          |   5 +-
 app/Views/payment/payment_redirect.php        |  81 --
 app/Views/refunds/list.php                    |   4 +-
 composer.json                                 |   1 -
 composer.lock                                 |  57 +-
 .../View/PaymentControllerRegressionTest.php  | 138 ++++
 .../View/TuitionForecastControllerTest.php    | 217 ++++++
 .../FinancialSystemLedgerCleanupTest.php      | 103 +++
 .../Helpers/AttendanceCommentHelperTest.php   |  53 ++
 .../FinancialAttachmentServiceTest.php        |  99 +++
 .../NewTuitionCalculatorServiceTest.php       |  54 ++
 .../OldTuitionCalculatorServiceTest.php       |  29 +
 .../Libraries/TuitionForecastServiceTest.php  |  82 +++
 tests/app/Models/PaymentModelMetadataTest.php |  19 +
 .../app/Models/PaypalTransactionModelTest.php |  40 -
 56 files changed, 4196 insertions(+), 1824 deletions(-)
 create mode 100644 app/Commands/RecalculateInvoices.php
 delete mode 100644 app/Commands/SyncPaypalPayments.php
 delete mode 100644 app/Config/PaypalConfig.php
 delete mode 100644 app/Controllers/View/PaypalTransactionsController.php
 create mode 100644 app/Controllers/View/TuitionForecastController.php
 create mode 100644 app/Database/Migrations/2026-05-30-000001_FinancialSystemLedgerCleanup.php
 create mode 100644 app/Interfaces/TuitionCalculatorInterface.php
 create mode 100644 app/Libraries/FinancialAttachmentService.php
 create mode 100644 app/Libraries/FinancialStatus.php
 create mode 100644 app/Libraries/InvoiceLedgerService.php
 create mode 100644 app/Libraries/Tuition/GradeLevelParser.php
 create mode 100644 app/Libraries/Tuition/NewTuitionCalculatorService.php
 create mode 100644 app/Libraries/Tuition/OldTuitionCalculatorService.php
 create mode 100644 app/Libraries/Tuition/TuitionForecastService.php
 delete mode 100644 app/Models/PayPalPaymentModel.php
 delete mode 100644 app/Models/PaypalTransactionModel.php
 delete mode 100644 app/Views/administrator/paypal_transactions.php
 create mode 100644 app/Views/administrator/tuition_forecast.php
 delete mode 100644 app/Views/payment/payment_redirect.php
 create mode 100644 tests/app/Controllers/View/PaymentControllerRegressionTest.php
 create mode 100644 tests/app/Controllers/View/TuitionForecastControllerTest.php
 create mode 100644 tests/app/Database/Migrations/FinancialSystemLedgerCleanupTest.php
 create mode 100644 tests/app/Helpers/AttendanceCommentHelperTest.php
 create mode 100644 tests/app/Libraries/FinancialAttachmentServiceTest.php
 create mode 100644 tests/app/Libraries/NewTuitionCalculatorServiceTest.php
 create mode 100644 tests/app/Libraries/OldTuitionCalculatorServiceTest.php
 create mode 100644 tests/app/Libraries/TuitionForecastServiceTest.php
 create mode 100644 tests/app/Models/PaymentModelMetadataTest.php
 delete mode 100644 tests/app/Models/PaypalTransactionModelTest.php

diff --git a/app/Commands/RecalculateInvoices.php b/app/Commands/RecalculateInvoices.php
new file mode 100644
index 0000000..6da84c8
--- /dev/null
+++ b/app/Commands/RecalculateInvoices.php
@@ -0,0 +1,171 @@
+<?php
+
+namespace App\Commands;
+
+use App\Libraries\InvoiceLedgerService;
+use App\Models\InvoiceModel;
+use CodeIgniter\CLI\BaseCommand;
+use CodeIgniter\CLI\CLI;
+
+class RecalculateInvoices extends BaseCommand
+{
+    protected $group = 'Financial';
+    protected $name = 'financial:recalculate-invoices';
+    protected $description = 'Audits invoice totals against the centralized ledger and optionally writes the corrected values.';
+    protected $usage = 'financial:recalculate-invoices [--commit] [--invoice-id=123] [--parent-id=456] [--school-year=2025-2026] [--semester=Fall]';
+    protected $options = [
+        '--commit' => 'Persist recalculated totals. Without this flag the command runs in dry-run mode.',
+        '--invoice-id' => 'Only process a single invoice ID.',
+        '--parent-id' => 'Only process invoices for one parent.',
+        '--school-year' => 'Only process invoices for the specified school year.',
+        '--semester' => 'Only process invoices for the specified semester.',
+    ];
+
+    public function run(array $params)
+    {
+        $options = $this->parseOptions($params);
+        $invoiceModel = new InvoiceModel();
+        $ledgerService = new InvoiceLedgerService();
+        $invoiceIds = $this->loadInvoiceIds($invoiceModel, $options);
+
+        if ($invoiceIds === []) {
+            CLI::write('No invoices matched the provided filters.', 'yellow');
+            return;
+        }
+
+        $commit = !empty($options['commit']);
+        CLI::write(($commit ? 'Applying' : 'Dry-run auditing') . ' ' . count($invoiceIds) . ' invoice(s)...', 'yellow');
+
+        $changed = 0;
+        $unchanged = 0;
+        $errors = 0;
+
+        foreach ($invoiceIds as $invoiceId) {
+            $invoice = $invoiceModel->find($invoiceId);
+            if (!$invoice) {
+                continue;
+            }
+
+            try {
+                $calculation = $ledgerService->calculateInvoice($invoiceId);
+                $diffs = $this->diffInvoice($invoice, $calculation);
+
+                if ($diffs === []) {
+                    $unchanged++;
+                    CLI::write('Invoice #' . $invoiceId . ' unchanged.', 'green');
+                    continue;
+                }
+
+                $changed++;
+                CLI::write('Invoice #' . $invoiceId . ' requires recalculation:', 'light_yellow');
+                foreach ($diffs as $label => $values) {
+                    CLI::write(sprintf(
+                        '  %s: %s -> %s',
+                        $label,
+                        (string) $values['from'],
+                        (string) $values['to']
+                    ));
+                }
+
+                if ($commit) {
+                    $ledgerService->recalculateInvoice($invoiceId);
+                    CLI::write('  saved', 'blue');
+                }
+            } catch (\Throwable $e) {
+                $errors++;
+                CLI::error('Invoice #' . $invoiceId . ' failed: ' . $e->getMessage());
+            }
+        }
+
+        CLI::newLine();
+        CLI::write('Processed: ' . count($invoiceIds), 'white');
+        CLI::write('Changed: ' . $changed, $changed > 0 ? 'yellow' : 'white');
+        CLI::write('Unchanged: ' . $unchanged, 'green');
+        CLI::write('Errors: ' . $errors, $errors > 0 ? 'red' : 'white');
+
+        if (!$commit) {
+            CLI::write('Dry-run complete. Re-run with --commit to persist corrections.', 'light_blue');
+        }
+    }
+
+    protected function parseOptions(array $params): array
+    {
+        $options = [
+            'commit' => false,
+            'invoice-id' => null,
+            'parent-id' => null,
+            'school-year' => null,
+            'semester' => null,
+        ];
+
+        foreach ($params as $param) {
+            $value = trim((string) $param);
+            if ($value === '--commit') {
+                $options['commit'] = true;
+                continue;
+            }
+
+            if (!str_starts_with($value, '--') || !str_contains($value, '=')) {
+                continue;
+            }
+
+            [$key, $raw] = explode('=', substr($value, 2), 2);
+            if (array_key_exists($key, $options)) {
+                $options[$key] = $raw;
+            }
+        }
+
+        return $options;
+    }
+
+    protected function loadInvoiceIds(InvoiceModel $invoiceModel, array $options): array
+    {
+        $builder = $invoiceModel->select('id')->orderBy('id', 'ASC');
+
+        if (!empty($options['invoice-id'])) {
+            $builder->where('id', (int) $options['invoice-id']);
+        }
+
+        if (!empty($options['parent-id'])) {
+            $builder->where('parent_id', (int) $options['parent-id']);
+        }
+
+        if (!empty($options['school-year'])) {
+            $builder->where('school_year', (string) $options['school-year']);
+        }
+
+        if (!empty($options['semester'])) {
+            $builder->where('semester', (string) $options['semester']);
+        }
+
+        return array_map(
+            static fn (array $row): int => (int) ($row['id'] ?? 0),
+            $builder->findAll()
+        );
+    }
+
+    protected function diffInvoice(array $invoice, array $calculation): array
+    {
+        $fields = [
+            'total_amount' => 'total_amount',
+            'paid_amount' => 'paid_amount',
+            'balance' => 'balance',
+            'status' => 'status',
+            'has_discount' => 'has_discount',
+        ];
+        $diffs = [];
+
+        foreach ($fields as $invoiceKey => $calcKey) {
+            $current = (string) ($invoice[$invoiceKey] ?? '');
+            $recalculated = (string) ($calculation[$calcKey] ?? '');
+            if ($current !== $recalculated) {
+                $diffs[$invoiceKey] = [
+                    'from' => $current,
+                    'to' => $recalculated,
+                ];
+            }
+        }
+
+        return $diffs;
+    }
+}
diff --git a/app/Commands/SyncPaypalPayments.php b/app/Commands/SyncPaypalPayments.php
deleted file mode 100644
index ef23972..0000000
--- a/app/Commands/SyncPaypalPayments.php
+++ /dev/null
@@ -1,232 +0,0 @@
-<?php
-
-namespace App\Commands;
-
-use CodeIgniter\CLI\BaseCommand;
-use CodeIgniter\CLI\CLI;
-use App\Models\PayPalPaymentModel;
-use App\Models\PaymentModel;
-use App\Models\UserModel;
-use App\Models\ConfigurationModel;
-use App\Models\InvoiceModel;
-use App\Models\StudentModel;
-use App\Models\EnrollmentModel;
-
-class SyncPaypalPayments extends BaseCommand
-{
-    protected $group       = 'Payments';
-    protected $name        = 'payments:sync-paypal';
-    protected $description = 'Sync PayPal payments to internal payments table from paypal_payments';
-    protected $configModel;
-    protected $semester;
-    protected $schoolYear;
-    protected $paypalModel;
-    protected $paymentModel;
-    protected $userModel;
-    protected $invoiceModel;
-    protected $studentModel;
-    protected $enrollmentModel;
-
-    public function __construct()
-    {
-        $this->configModel = new ConfigurationModel();
-        $this->paypalModel    = new PayPalPaymentModel();
-        $this->paymentModel   = new PaymentModel();
-        $this->userModel      = new UserModel();
-        $this->invoiceModel   = new InvoiceModel();
-        $this->studentModel = new StudentModel();
-        $this->enrollmentModel = new EnrollmentModel();
-    }
-
-    public function run(array $params)
-    {
-        $this->semester = (string) ($this->configModel->getConfig('semester') ?? '');
-        $this->schoolYear = (string) ($this->configModel->getConfig('school_year') ?? '');
-
-        $dryRun     = CLI::getOption('dry-run');
-        $reportOnly = CLI::getOption('report-only');
-        $mode       = $reportOnly ? 'REPORT-ONLY' : ($dryRun ? 'DRY-RUN' : 'LIVE');
-
-        $paypalEntries = $this->paypalModel
-            ->where('status', 'COMPLETED')
-            ->where('synced', 0)
-            ->where('sync_attempts <', 3)
-            ->where('transaction_id IS NOT NULL')
-            ->findAll();
-
-        $syncedCount = 0;
-        $failed = [];
-
-        foreach ($paypalEntries as $entry) {
-            $parentId = null;
-            $invoiceId = 0;
-
-            $users = $this->userModel->getUsersBySchoolId($entry['parent_school_id']);
-            $user = $users[0] ?? null;
-
-            // Always increment sync_attempts unless report-only
-            if (!$reportOnly) {
-                $this->paypalModel->update($entry['id'], [
-                    'sync_attempts' => $entry['sync_attempts'] + 1
-                ]);
-            }
-
-            if ($user) {
-                $parentId = $user['id'];
-
-                $invoice = $this->invoiceModel->getInvoicesByParentId($parentId, $this->schoolYear);
-
-                if (!$reportOnly && !$dryRun) {
-                    if ($invoice) {
-                        $invoiceId = $invoice['id'];
-
-                        $success = $this->processPayment(
-                            $invoiceId,
-                            $entry['amount'],
-                            'PayPal',
-                            null,
-                            $entry['transaction_id'],
-                            date('Y-m-d', strtotime($entry['created_at'])),
-                            $this->schoolYear,
-                            $this->semester
-                        );
-
-                        if (!$success) {
-                            $failed[] = $entry['transaction_id'];
-                            continue;
-                        }
-                    } else {
-                        $this->paymentModel->insert([
-                            'parent_id'              => $parentId,
-                            'invoice_id'             => 0,
-                            'total_amount'           => $entry['amount'],
-                            'paid_amount'            => $entry['amount'],
-                            'balance'                => 0.00,
-                            'number_of_installments' => 1,
-                            'transaction_id'         => $entry['transaction_id'],
-                            'payment_method'         => 'PayPal',
-                            'payment_date'           => date('Y-m-d', strtotime($entry['created_at'])),
-                            'school_year'            => $this->schoolYear,
-                            'semester'               => $this->semester,
-                            'status'                 => 'Completed',
-                            'updated_by'             => null,
-                        ]);
-                    }
-
-                    // Mark as synced only in LIVE mode
-                    $this->paypalModel->update($entry['id'], ['synced' => 1]);
-                }
-
-                $syncedCount++;
-            } else {
-                log_message('error', "[PAYPAL SYNC FAILED] No user found for parent_school_id: {$entry['parent_school_id']}");
-                $failed[] = $entry['transaction_id'];
-            }
-        }
-
-        // === Logging ===
-        log_message('info', "[$mode] PAYPAL SYNC: $syncedCount processed.");
-        if (!empty($failed)) {
-            log_message('error', "[$mode] PAYPAL SYNC Failed: " . implode(', ', $failed));
-        }
-
-        // === CLI Output ===
-        CLI::write("[$mode] $syncedCount PayPal payments processed.", 'green');
-        if (!empty($failed)) {
-            CLI::error("[$mode] Failed transactions: " . implode(', ', $failed));
-        }
-
-        // === Email Report: Only if there's any update ===
-        if ($syncedCount > 0 || !empty($failed)) {
-            helper('email');
-            $email = \Config\Services::email();
-            $email->setTo('support@alrahmaisgl.org');
-            $email->setFrom('no-parentsreply@alrahmaisgl.org', 'PayPal Sync Report');
-            $email->setSubject("[$mode] PayPal Sync Report - " . date('Y-m-d H:i'));
-
-            $body = "PayPal Sync Mode: $mode\n\n";
-            $body .= "$syncedCount PayPal payments processed.\n\n";
-
-            if (!empty($failed)) {
-                $body .= count($failed) . " failed transactions:\n";
-                $body .= implode("\n", $failed);
-            } else {
-                $body .= "No failed transactions.\n";
-            }
-
-            $email->setMessage(nl2br($body));
-
-            if ($email->send()) {
-                CLI::write("[$mode] Email report sent successfully.", 'yellow');
-            } else {
-                CLI::error("[$mode] Failed to send email report.");
-                log_message('error', 'Email send error: ' . $email->printDebugger(['headers']));
-            }
-        } else {
-            log_message('info', "[$mode] No PayPal sync updates. Email not sent.");
-            CLI::write("[$mode] No changes to report. Email not sent.", 'blue');
-        }
-    }
-
-    private function processPayment($invoiceId, $amount, $paymentMethod, $checkFile = null, $transactionId = null, $paymentDate = null, $schoolYear = null, $semester = null)
-    {
-        $invoice = $this->invoiceModel->find($invoiceId);
-        if (!$invoice) {
-            return false;
-        }
-
-        $transactionId = $transactionId ?? 'INV-' . $invoiceId . '-' . time();
-        $paymentDate   = $paymentDate ?? date('Y-m-d');
-
-        $newPaid    = $invoice['paid_amount'] + $amount;
-        $newBalance = $invoice['balance'] - $amount;
-
-        $invoiceUpdateData = [
-            'paid_amount' => $newPaid,
-            'balance'     => $newBalance,
-            'status'      => ($newBalance <= 0) ? 'Paid' : $invoice['status'],
-        ];
-
-        if (!$this->invoiceModel->update($invoiceId, $invoiceUpdateData)) {
-            return false;
-        }
-
-        $this->paymentModel->insert([
-            'parent_id'              => $invoice['parent_id'],
-            'invoice_id'             => $invoiceId,
-            'total_amount'           => $invoice['total_amount'],
-            'paid_amount'            => $amount,
-            'balance'                => $newBalance,
-            'number_of_installments' => 1,
-            'transaction_id'         => $transactionId,
-            'payment_method'         => $paymentMethod,
-            'payment_date'           => $paymentDate,
-            'status'                 => ($newBalance <= 0) ? 'Full' : 'Partial',
-            'check_file'             => $checkFile,
-            'updated_by'             => null, // Avoid using session()->get() in CLI
-            'school_year'            => $schoolYear,
-            'semester'               => $semester
-        ]);
-
-        $this->updateEnrollmentStatusIfPaid($invoiceId, $schoolYear);
-        return true;
-    }
-
-    private function updateEnrollmentStatusIfPaid($invoiceId, $schoolYear)
-    {
-        $invoice = $this->invoiceModel->find($invoiceId);
-        if (!$invoice || $invoice['balance'] > 0) {
-            return;
-        }
-
-        $students = $this->studentModel->where('parent_id', $invoice['parent_id'])
-            ->where('school_year', $schoolYear)
-            ->findAll();
-
-        foreach ($students as $student) {
-            $this->enrollmentModel->set(['enrollment_status' => 'enrolled'])
-                ->where('student_id', $student['id'])
-                ->update();
-        }
-    }
-}
diff --git a/app/Config/Commands.php b/app/Config/Commands.php
index 40de4da..3308643 100644
--- a/app/Config/Commands.php
+++ b/app/Config/Commands.php
@@ -16,11 +16,11 @@ class Commands extends BaseService
             \App\Commands\CleanupPasswordResets::class,
             \App\Commands\ConfigUpdate::class,
             \App\Commands\DeleteInactiveUsers::class,
+            \App\Commands\RecalculateInvoices::class,
             \App\Commands\SendAbsenteesSummary::class,
             \App\Commands\SendLatesSummary::class,
             \App\Commands\SendMonthlyPaymentNotifications::class,
             \App\Commands\SendTestPaymentNotification::class,
-            \App\Commands\SyncPaypalPayments::class,
             \App\Commands\RecalculateAttendance::class,
         ];
 
@@ -30,4 +30,4 @@ class Commands extends BaseService
             }
         }
     }
-}
\ No newline at end of file
+}
diff --git a/app/Config/Filters.php b/app/Config/Filters.php
index c1cd695..e674f95 100644
--- a/app/Config/Filters.php
+++ b/app/Config/Filters.php
@@ -47,10 +47,6 @@ class Filters extends BaseConfig
         'sanitizeinput',
         'invalidchars',
         'csrf' => ['except' => [
-            // Webhooks / integrations
-            'api/paypal-webhook',
-            'index.php/api/paypal-webhook',
-
             // WhatsApp membership management (legacy allowances retained)
             'whatsapp/update-membership',
             'index.php/whatsapp/update-membership',
diff --git a/app/Config/PaypalConfig.php b/app/Config/PaypalConfig.php
deleted file mode 100644
index 744403b..0000000
--- a/app/Config/PaypalConfig.php
+++ /dev/null
@@ -1,13 +0,0 @@
-<?php
-
-namespace Config;
-
-use CodeIgniter\Config\BaseConfig;
-
-class PaypalConfig extends BaseConfig
-{
-    // PayPal API Credentials
-    public $paypalClientId = 'YOUR_PAYPAL_CLIENT_ID';
-    public $paypalSecret = 'YOUR_PAYPAL_SECRET';
-    public $paypalMode = 'sandbox'; // Change to 'live' when moving to production
-}
diff --git a/app/Config/Routes.php b/app/Config/Routes.php
index a77493a..1b51f9e 100644
--- a/app/Config/Routes.php
+++ b/app/Config/Routes.php
@@ -257,15 +257,17 @@ $routes->post('administrator/sections/auto-distribute', 'View\StudentController:
 $routes->get('administrator/sections/promotion-totals', 'View\StudentController::promotionTotalsApi');
 
 
-$routes->get('refunds/list', 'View\RefundController::listRefunds');
-$routes->post('refunds/request', 'View\RefundController::requestRefund');
-$routes->post('refunds/approve/(:num)', 'View\RefundController::approveRefund/$1');
-$routes->post('refunds/pay/(:num)', 'View\RefundController::payRefund/$1');
-$routes->post('refunds/updateStatus/(:num)', 'View\RefundController::updateStatus/$1');
-$routes->post('refunds/processRefunds', 'View\RefundController::processRefunds');
-$routes->post('refunds/updateStatus', 'View\RefundController::updateStatus');
-$routes->post('refunds/updatePayment', 'View\RefundController::updatePayment');
-$routes->post('refunds/recalculateOverpayments', 'View\RefundController::recalculateOverpayments');
+$routes->get('refunds/list', 'View\RefundController::listRefunds', ['filter' => 'auth:view_invoice|view_financial_reports|administrator|administrative staff|principal']);
+$routes->post('refunds/request', 'View\RefundController::requestRefund', ['filter' => 'auth:create_invoice|view_financial_reports|administrator|administrative staff|principal,create']);
+$routes->post('refunds/approve/(:num)', 'View\RefundController::approveRefund/$1', ['filter' => 'auth:update_invoice|view_financial_reports|administrator|administrative staff|principal,update']);
+$routes->post('refunds/pay/(:num)', 'View\RefundController::payRefund/$1', ['filter' => 'auth:update_invoice|view_financial_reports|administrator|administrative staff|principal,update']);
+$routes->post('refunds/updateStatus/(:num)', 'View\RefundController::updateStatus/$1', ['filter' => 'auth:update_invoice|view_financial_reports|administrator|administrative staff|principal,update']);
+$routes->post('refunds/processRefunds', 'View\RefundController::processRefunds', ['filter' => 'auth:update_invoice|view_financial_reports|administrator|administrative staff|principal,update']);
+$routes->post('refunds/updateStatus', 'View\RefundController::updateStatus', ['filter' => 'auth:update_invoice|view_financial_reports|administrator|administrative staff|principal,update']);
+$routes->post('refunds/updatePayment', 'View\RefundController::updatePayment', ['filter' => 'auth:update_invoice|view_financial_reports|administrator|administrative staff|principal,update']);
+$routes->post('refunds/recalculateOverpayments', 'View\RefundController::recalculateOverpayments', ['filter' => 'auth:update_invoice|view_financial_reports|administrator|administrative staff|principal,update']);
+$routes->get('refunds/file/(:num)', 'View\RefundController::serveRefundFile/$1', ['filter' => 'auth:view_invoice|view_financial_reports|administrator|administrative staff|principal']);
+$routes->get('refunds/file/(:num)/(:segment)', 'View\RefundController::serveRefundFile/$1/$2', ['filter' => 'auth:view_invoice|view_financial_reports|administrator|administrative staff|principal']);
 
 
 
@@ -586,19 +588,19 @@ $routes->post('invoices/updateStatus/(:num)', 'View\InvoiceController::updateSta
 // app/Config/Routes.php
 $routes->group('payment', ['filter' => 'auth'], static function ($routes) {
     // Read
-    $routes->get('manual_pay', 'View\PaymentController::manualPaySearch', ['filter' => 'auth:read']);
-    $routes->get('manual_pay_suggest', 'View\PaymentController::manualPaySuggest', ['filter' => 'auth:read']);
+    $routes->get('manual_pay', 'View\PaymentController::manualPaySearch', ['filter' => 'auth:view_invoice|view_payment|view_financial_reports|administrator|administrative staff|principal']);
+    $routes->get('manual_pay_suggest', 'View\PaymentController::manualPaySuggest', ['filter' => 'auth:view_invoice|view_payment|view_financial_reports|administrator|administrative staff|principal']);
 
     // Create
-    $routes->post('manual_pay', 'View\PaymentController::manualPayUpdate', ['filter' => 'auth:create']);
+    $routes->post('manual_pay', 'View\PaymentController::manualPayUpdate', ['filter' => 'auth:create_payment|create_invoice|view_financial_reports|administrator|administrative staff|principal,create']);
 
     // Update
-    $routes->post('manual_pay_edit', 'View\PaymentController::manualPayEdit', ['filter' => 'auth:update']);
-    $routes->post('manual_pay_update', 'View\PaymentController::manualPayUpdate', ['filter' => 'auth:update']);
+    $routes->post('manual_pay_edit', 'View\PaymentController::manualPayEdit', ['filter' => 'auth:update_payment|update_invoice|view_financial_reports|administrator|administrative staff|principal,update']);
+    $routes->post('manual_pay_update', 'View\PaymentController::manualPayUpdate', ['filter' => 'auth:create_payment|create_invoice|view_financial_reports|administrator|administrative staff|principal,create']);
 
     // Read (serve files)
-    $routes->get('serveCheckFile/(:any)/(:any)', 'View\PaymentController::serveCheckFile/$1/$2', ['filter' => 'auth:read']);
-    $routes->get('serveCheckFile/(:any)', 'View\PaymentController::serveCheckFile/$1', ['filter' => 'auth:read']);
+    $routes->get('file/(:num)/(:segment)', 'View\PaymentController::servePaymentFile/$1/$2', ['filter' => 'auth:view_invoice|view_payment|view_financial_reports|administrator|administrative staff|principal']);
+    $routes->get('file/(:num)', 'View\PaymentController::servePaymentFile/$1', ['filter' => 'auth:view_invoice|view_payment|view_financial_reports|administrator|administrative staff|principal']);
 });
 
 
@@ -641,9 +643,12 @@ $routes->group('admin', ['filter' => 'auth'], static function ($routes) {
 $routes->post('admin/broadcast-email/upload-image', 'View\BroadcastEmailController::uploadImage');
 
 
-$routes->get('payment/financial_report', 'View\FinancialController::financialReport');
-$routes->get('financial-report/financialReportSummary', 'View\FinancialController::financialReportSummary');
-$routes->get('payment/download_csv', 'View\FinancialController::downloadCsv');
+$routes->get('payment/financial_report', 'View\FinancialController::financialReport', ['filter' => 'auth:view_financial_reports|view_invoice|administrator|administrative staff|principal']);
+$routes->get('financial-report/financialReportSummary', 'View\FinancialController::financialReportSummary', ['filter' => 'auth:view_financial_reports|view_invoice|administrator|administrative staff|principal']);
+$routes->get('payment/download_csv', 'View\FinancialController::downloadCsv', ['filter' => 'auth:view_financial_reports|view_invoice|administrator|administrative staff|principal']);
+$routes->get('administrator/tuition-forecast', 'View\TuitionForecastController::index', ['filter' => 'auth:view_financial_reports|view_invoice|administrator|administrative staff|principal']);
+$routes->post('administrator/tuition-forecast/calculate', 'View\TuitionForecastController::calculate', ['filter' => 'auth:view_financial_reports|view_invoice|administrator|administrative staff|principal']);
+$routes->get('administrator/tuition-forecast/export', 'View\TuitionForecastController::exportCsv', ['filter' => 'auth:view_financial_reports|view_invoice|administrator|administrative staff|principal']);
 $routes->get('reports/downloadFinancialReport', 'View\FinancialController::downloadFinancialReport');
 // Financial APIs (JSON)
 $routes->get('api/financial/report', 'View\FinancialController::financialReportData', ['filter' => 'auth']);
@@ -654,27 +659,27 @@ $routes->get('payment/unpaid-parents', 'View\FinancialController::unpaidParents'
 $routes->get('api/financial/unpaid-parents', 'View\FinancialController::unpaidParents', ['filter' => 'auth:view_invoice']);
 
 
-$routes->get('expenses/index', 'View\ExpenseController::index');
-$routes->get('expenses/create', 'View\ExpenseController::create');
-$routes->post('expenses/store', 'View\ExpenseController::store');
-$routes->post('expenses/updateStatus', 'View\ExpenseController::updateStatus');
+$routes->get('expenses/index', 'View\ExpenseController::index', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal']);
+$routes->get('expenses/create', 'View\ExpenseController::create', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal']);
+$routes->post('expenses/store', 'View\ExpenseController::store', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal,create']);
+$routes->post('expenses/updateStatus', 'View\ExpenseController::updateStatus', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal,update']);
 
-$routes->get('reimbursements/index', 'View\ReimbursementController::index');
-$routes->get('reimbursements/create', 'View\ReimbursementController::create');
-$routes->post('reimbursements/store', 'View\ReimbursementController::store');
-$routes->get('reimbursements/under-processing', 'View\ReimbursementController::underProcessing');
-$routes->post('reimbursements/mark-donation', 'View\ReimbursementController::markDonation');
-$routes->post('reimbursements/batch/create', 'View\ReimbursementController::createBatch');
-$routes->post('reimbursements/batch/update', 'View\ReimbursementController::updateBatchAssignment');
-$routes->post('reimbursements/batch/lock', 'View\ReimbursementController::lockBatch');
-$routes->post('reimbursements/batch/admin-file/upload', 'View\ReimbursementController::uploadBatchAdminFile');
-$routes->get('reimbursements/batch/admin-file/(:segment)', 'View\ReimbursementController::serveAdminCheckFile/$1');
-$routes->get('reimbursements/batch/admin-file/(:segment)/(:segment)', 'View\ReimbursementController::serveAdminCheckFile/$1/$2');
-$routes->post('reimbursements/batch/send', 'View\ReimbursementController::sendBatchEmail');
-$routes->get('reimbursements/batch/export', 'View\ReimbursementController::exportBatch');
-$routes->post('reimbursements/process', 'View\ReimbursementController::process');
-$routes->get('reimbursements/export', 'View\ReimbursementController::export');
-$routes->get('reimbursements', 'View\ReimbursementController::index');
+$routes->get('reimbursements/index', 'View\ReimbursementController::index', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal']);
+$routes->get('reimbursements/create', 'View\ReimbursementController::create', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal']);
+$routes->post('reimbursements/store', 'View\ReimbursementController::store', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal,create']);
+$routes->get('reimbursements/under-processing', 'View\ReimbursementController::underProcessing', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal']);
+$routes->post('reimbursements/mark-donation', 'View\ReimbursementController::markDonation', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal,update']);
+$routes->post('reimbursements/batch/create', 'View\ReimbursementController::createBatch', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal,create']);
+$routes->post('reimbursements/batch/update', 'View\ReimbursementController::updateBatchAssignment', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal,update']);
+$routes->post('reimbursements/batch/lock', 'View\ReimbursementController::lockBatch', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal,update']);
+$routes->post('reimbursements/batch/admin-file/upload', 'View\ReimbursementController::uploadBatchAdminFile', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal,update']);
+$routes->get('reimbursements/batch/admin-file/(:segment)', 'View\ReimbursementController::serveAdminCheckFile/$1', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal']);
+$routes->get('reimbursements/batch/admin-file/(:segment)/(:segment)', 'View\ReimbursementController::serveAdminCheckFile/$1/$2', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal']);
+$routes->post('reimbursements/batch/send', 'View\ReimbursementController::sendBatchEmail', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal,update']);
+$routes->get('reimbursements/batch/export', 'View\ReimbursementController::exportBatch', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal']);
+$routes->post('reimbursements/process', 'View\ReimbursementController::process', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal,update']);
+$routes->get('reimbursements/export', 'View\ReimbursementController::export', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal']);
+$routes->get('reimbursements', 'View\ReimbursementController::index', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal']);
 
 // Health check (upload dirs + DB timezone columns)
 $routes->get('admin/health', 'View\HealthController::index');
@@ -741,14 +746,9 @@ $routes->get('payment_transactions/getByPayment/(:num)', 'View\PaymentTransactio
 $routes->get('payment_transactions/create', 'View\PaymentTransactionController::create');
 $routes->post('payment_transactions/updateStatus/(:num)', 'View\PaymentTransactionController::updateStatus/$1');
 
-// Routes for PayPal integration
-$routes->get('payments/createPaypalPayment/(:num)', 'View\PaymentController::createPaypalPayment/$1');
-$routes->get('payments/executePaypalPayment', 'View\PaymentController::executePaypalPayment');
-$routes->get('payments/cancelPaypalPayment', 'View\PaymentController::cancelPaypalPayment');
-
+// Routes for payment pages
 $routes->get('payments/view/(:num)', 'View\PaymentController::viewPayment/$1');
-$routes->post('payments/createPaypalPayment/(:num)', 'View\PaymentController::createPaypalPayment/$1');
-$routes->get('payment/get_enrolled_students/(:num)', 'View\PaymentController::getEnrolledStudents/$1');
+$routes->get('payment/get_enrolled_students/(:num)', 'View\PaymentController::getEnrolledStudents/$1', ['filter' => 'auth:view_invoice|view_payment|view_financial_reports|administrator|administrative staff|principal']);
 
 // Payment Notification Management
 $routes->get('payment/notification_management', 'View\PaymentNotificationController::index', ['filter' => 'auth:view_invoice']);
@@ -968,15 +968,6 @@ $routes->group('inventory', ['filter' => 'csrf'], static function ($routes) {
 $routes->get('admin/enrollment/new-students', 'View\AdministratorController::showNewStudents', ['filter' => 'auth:view_new_students']);
 
 
-//Paypal transactions
-$routes->post('api/paypal-webhook', 'Api\PaypalWebhook::handle');
-$routes->get('administrator/paypal_transactions', 'View\PaypalTransactionsController::index');
-$routes->get('administrator/paypal_transactions/export', 'View\PaypalTransactionsController::exportCsv');
-$routes->get('admin/paypal-transactions', 'View\PaypalTransactionsController::index');
-$routes->get('admin/paypal-transactions/export', 'View\PaypalTransactionsController::exportCsv');
-
-
-
 //Emergency Contact
 $routes->get('administrator/emergency_contact', 'View\EmergencyContactController::index');
 $routes->get('administrator/emergency_contact/edit/(:num)', 'View\EmergencyContactController::edit/$1');
@@ -1055,16 +1046,16 @@ $routes->get('family', 'View\FamilyAdminController::index');
 //////////////////////////////////////////////////////////
 
 //upload files
-$routes->get('receipts/(:any)', 'View\FilesController::receipt/$1');
-$routes->get('reimbreceipts/(:any)', 'View\FilesController::reimb/$1'); // serves from writable/uploads/reimbursements
+$routes->get('receipts/(:any)', 'View\FilesController::receipt/$1', ['filter' => 'auth']);
+$routes->get('reimbreceipts/(:any)', 'View\FilesController::reimb/$1', ['filter' => 'auth']); // serves from writable/uploads/reimbursements
 $routes->get('early-dismissal-signatures/(:any)', 'View\FilesController::earlyDismissalSignature/$1');
 // Expenses
-$routes->get('expenses/edit/(:num)',   'View\ExpenseController::edit/$1');
-$routes->post('expenses/update/(:num)', 'View\ExpenseController::update/$1');
+$routes->get('expenses/edit/(:num)',   'View\ExpenseController::edit/$1', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal']);
+$routes->post('expenses/update/(:num)', 'View\ExpenseController::update/$1', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal,update']);
 
 // Reimbursements
-$routes->get('reimbursements/edit/(:num)',    'View\ReimbursementController::edit/$1');
-$routes->post('reimbursements/update/(:num)', 'View\ReimbursementController::update/$1');
+$routes->get('reimbursements/edit/(:num)',    'View\ReimbursementController::edit/$1', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal']);
+$routes->post('reimbursements/update/(:num)', 'View\ReimbursementController::update/$1', ['filter' => 'auth:view_financial_reports|administrator|administrative staff|principal,update']);
 
 
 
@@ -1209,16 +1200,15 @@ $routes->get('/terms_of_service', 'View\PageController::termsOfService');
 $routes->get('/help_center', 'View\PageController::helpCenter');
 
 //payment
-$routes->get('/payment', 'View\PaymentController::redirectPage');
-$routes->get('/payment/paypal', 'View\PaymentController::paypal');
+$routes->get('/payment', 'View\PaymentController::redirectPage', ['filter' => 'auth:parent']);
 $routes->get('/payment/manual', 'View\PaymentController::manual');
 $routes->post('/payment/manual', 'View\PaymentController::manual');
 
 // Voucher management
-$routes->get('discounts/list', 'View\DiscountController::listVouchers');
-$routes->match(['get', 'post'], 'discount/create', 'View\DiscountController::createVoucher');
-$routes->match(['get', 'post'], 'discount/editVoucher/(:num)', 'View\DiscountController::editVoucher/$1');
-$routes->match(['get', 'post'], 'discount/apply', 'View\DiscountController::applyVoucher');
+$routes->get('discounts/list', 'View\DiscountController::listVouchers', ['filter' => 'auth:view_invoice|view_financial_reports|administrator|administrative staff|principal']);
+$routes->match(['get', 'post'], 'discount/create', 'View\DiscountController::createVoucher', ['filter' => 'auth:create_invoice|view_financial_reports|administrator|administrative staff|principal,create']);
+$routes->match(['get', 'post'], 'discount/editVoucher/(:num)', 'View\DiscountController::editVoucher/$1', ['filter' => 'auth:update_invoice|view_financial_reports|administrator|administrative staff|principal,update']);
+$routes->match(['get', 'post'], 'discount/apply', 'View\DiscountController::applyVoucher', ['filter' => 'auth:update_invoice|view_financial_reports|administrator|administrative staff|principal,update']);
 
 
 
@@ -1562,11 +1552,6 @@ $routes->group('api/v1', ['filter' => 'apiAuth', 'namespace' => 'App\Controllers
     $routes->get('class-preparation/(:num)', 'View\SupportController::show/$1');
     $routes->post('class-preparation/(:num)/mark-printed', 'View\SupportController::markPrinted/$1');
 
-    // PayPal Transactions
-    $routes->get('paypal-transactions', 'View\UserController::index');
-    $routes->get('paypal-transactions/(:num)', 'View\SupportController::show/$1');
-    $routes->get('paypal-transactions/transaction/(:segment)', 'View\SupportController::getByTransactionId/$1');
-
     // Stats
     $routes->get('stats', 'View\UserController::index');
 
diff --git a/app/Controllers/View/DiscountController.php b/app/Controllers/View/DiscountController.php
index e87c073..65f9f82 100644
--- a/app/Controllers/View/DiscountController.php
+++ b/app/Controllers/View/DiscountController.php
@@ -2,6 +2,7 @@
 
 namespace App\Controllers\View;
 use App\Controllers\BaseController;
+use App\Libraries\InvoiceLedgerService;
 use App\Models\DiscountVoucherModel;
 use App\Models\DiscountUsageModel;
 use App\Models\InvoiceModel;
@@ -28,6 +29,7 @@ class DiscountController extends BaseController
     protected $eventChargesModel;
     protected $additionalChargeModel;
     protected $classSectionModel;
+    protected $invoiceLedgerService;
 
     public function __construct()
     {
@@ -41,6 +43,7 @@ class DiscountController extends BaseController
         $this->eventChargesModel = new EventChargesModel();
         $this->additionalChargeModel = new AdditionalChargeModel();
         $this->classSectionModel = new ClassSectionModel();
+        $this->invoiceLedgerService = new InvoiceLedgerService();
 
         $this->schoolYear = $this->configModel->getConfig('school_year');
         $this->semester = $this->configModel->getConfig('semester');
@@ -121,6 +124,8 @@ class DiscountController extends BaseController
                 foreach ($invoices as $invoice) {
                     if ($remainingUses <= 0) break 2; // out of parentIds loop too
 
+                    $this->db->query('SELECT id FROM invoices WHERE id = ? FOR UPDATE', [(int) $invoice['id']]);
+
                     // Snapshot current balance BEFORE applying
                     $initialPreBalance = (float) $this->getCurrentInvoiceBalance($invoice['id'], $this->schoolYear);
                     if ($initialPreBalance <= 0) {
@@ -201,22 +206,9 @@ class DiscountController extends BaseController
                         'updated_at'      => $now,
                     ]);
 
-                    // Update invoice balance based on pre-discount snapshot (supports multiple discounts)
-                    $newBalance = max(0.0, round($initialPreBalance - $discount, 2));
-                    $this->db->table('invoices')
-                        ->where('id', $invoice['id'])
-                        ->update([
-                            'balance'      => $newBalance,
-                            'has_discount' => 1,
-                            'updated_at'   => $now,
-                        ]);
-
-                    // Compute post-balance based on pre-snapshot (more stable than $invoice['balance'])
-                    $postBalance = round($initialPreBalance - $discount, 2);
-                    if ($postBalance < 0) $postBalance = 0.0;
-
-                    // (Optional) current balance re-check (in case of concurrent writes)
-                    $currentBalance = (float) $this->getCurrentInvoiceBalance($invoice['id'], $this->schoolYear);
+                    $ledger = $this->invoiceLedgerService->recalculateInvoice((int) $invoice['id']);
+                    $postBalance = (float) ($ledger['balance'] ?? 0.0);
+                    $currentBalance = $postBalance;
 
                     // Increment voucher usage
                     $this->db->table('discount_vouchers')
@@ -596,53 +588,11 @@ class DiscountController extends BaseController
      */
     private function getCurrentInvoiceBalance($invoiceId, $schoolYear)
     {
-        $invoice = $this->invoiceModel->find($invoiceId);
-        if (!$invoice) return 0.0;
-
-        // Payments (exclude void/refund/failed, honor year)
-        $qb = $this->paymentModel
-            ->select('COALESCE(SUM(paid_amount),0) AS total_paid')
-            ->where('invoice_id', $invoiceId)
-            ->where('school_year', $schoolYear);
-
-        $table = $this->paymentModel->table;
-        $hasStatus = $this->db->fieldExists('status', $table);
-        $hasVoid   = $this->db->fieldExists('is_void', $table);
-        if ($hasStatus) {
-            $qb->groupStart()
-                ->whereNotIn('status', ['void', 'voided', 'refunded', 'failed', 'chargeback', 'declined', 'reversed', 'canceled', 'cancelled'])
-                ->orWhere('status IS NULL', null, false)
-            ->groupEnd();
+        try {
+            return (float) ($this->invoiceLedgerService->calculateInvoice((int) $invoiceId)['balance'] ?? 0.0);
+        } catch (\Throwable $e) {
+            return 0.0;
         }
-        if ($hasVoid) {
-            $qb->groupStart()
-                ->where('is_void', 0)
-                ->orWhere('is_void IS NULL', null, false)
-            ->groupEnd();
-        }
-        $rowPaid   = $qb->first();
-        $totalPaid = (float)($rowPaid['total_paid'] ?? 0);
-
-        // Discounts for this invoice in this year
-        $rowDisc = $this->db->table('discount_usages du')
-            ->select('COALESCE(SUM(du.discount_amount),0) AS total_disc')
-            ->join('invoices i', 'i.id = du.invoice_id')
-            ->where('du.invoice_id', $invoiceId)
-            ->where('i.school_year', $schoolYear)
-            ->get()->getRowArray();
-        $totalDisc = (float)($rowDisc['total_disc'] ?? 0);
-
-        // Refunds PAID for this invoice in this year
-        $rowRefund = $this->db->table('refunds')
-            ->select('COALESCE(SUM(refund_paid_amount),0) AS total_refund_paid')
-            ->where('invoice_id', $invoiceId)
-            ->where('school_year', $schoolYear)
-            ->whereIn('status', ['Partial', 'Paid'])
-            ->get()->getRowArray();
-        $totalRefundPaid = (float)($rowRefund['total_refund_paid'] ?? 0);
-
-        $total = (float)($invoice['total_amount'] ?? 0);
-        return max(0.0, round($total - $totalPaid - $totalDisc - $totalRefundPaid, 2));
     }
 
     /**
@@ -650,169 +600,7 @@ class DiscountController extends BaseController
      */
     private function recalculateInvoice($invoiceId, $schoolYear): void
     {
-        $invoice = $this->invoiceModel->find($invoiceId);
-        if (!$invoice) return;
-
-        $parentId = (int)($invoice['parent_id'] ?? 0);
-        if ($parentId <= 0) return;
-
-        // ---- Tuition (recompute from enrollments) ----
-        $enrollments = $this->enrollmentModel
-            ->where('parent_id', $parentId)
-            ->where('school_year', $schoolYear)
-            ->findAll();
-
-        $registered = [];
-        $withdrawn  = [];
-        foreach ($enrollments as $e) {
-            $row = [
-                'student_id'       => (int)($e['student_id'] ?? 0),
-                'class_section_id' => $e['class_section_id'] ?? null,
-                'enrollment_status'=> (string)($e['enrollment_status'] ?? ''),
-            ];
-            if (in_array($row['enrollment_status'], ['enrolled','payment pending'], true)) {
-                $registered[] = $row;
-            } elseif (in_array($row['enrollment_status'], ['withdrawn','refund pending','withdraw under review'], true)) {
-                $withdrawn[] = $row;
-            }
-        }
-
-        // Refund window check – if after deadline, withdrawn still billed
-        $refundDeadline = (string)($this->configModel->getConfig('refund_deadline') ?? '');
-        $refundAllowed  = true;
-        try {
-            $tzName   = (string) (config('School')->attendance['timezone'] ?? user_timezone());
-            $tz       = new \DateTimeZone($tzName);
-            $today    = new \DateTimeImmutable('today', $tz);
-            $deadline = new \DateTimeImmutable($refundDeadline, $tz);
-            $refundAllowed = $today <= $deadline;
-        } catch (\Throwable $e) {
-            $refundAllowed = true;
-        }
-
-        $tuitionStudents = $registered;
-        if (!$refundAllowed) {
-            $tuitionStudents = array_merge($tuitionStudents, $withdrawn);
-        }
-
-        // Grade threshold and fees
-        $gradeFee         = (int)($this->configModel->getConfig('grade_fee') ?? 9);
-        $firstStudentFee  = (float)($this->configModel->getConfig('first_student_fee')  ?? 350);
-        $secondStudentFee = (float)($this->configModel->getConfig('second_student_fee') ?? 200);
-        $youthFee         = (float)($this->configModel->getConfig('youth_fee')          ?? 180);
-
-        // Normalize grades for tuition students
-        foreach ($tuitionStudents as &$s) {
-            $name = null;
-            if (!empty($s['class_section_id'])) {
-                $name = $this->classSectionModel->getClassSectionNameBySectionId($s['class_section_id']);
-            }
-            $s['grade_name'] = is_string($name) ? strtoupper(trim($name)) : 'N/A';
-        }
-        unset($s);
-
-        // Count regular vs youth and compute tuition
-        $regularCount = 0;
-        $youthCount   = 0;
-        foreach ($tuitionStudents as $s) {
-            $lvl = $this->parseGradeLevel($s['grade_name']);
-            if ($lvl > $gradeFee) $youthCount++; else $regularCount++;
-        }
-
-        $tuitionSubtotal = 0.0;
-        $tuitionSubtotal += $youthCount * $youthFee;
-        if ($regularCount >= 2) {
-            $tuitionSubtotal += $firstStudentFee + ($regularCount - 1) * $secondStudentFee;
-        } elseif ($regularCount === 1) {
-            $tuitionSubtotal += $firstStudentFee;
-        }
-
-        // ---- Event charges (parent-year) ----
-        $eventSubtotal = 0.0;
-        try {
-            $events = $this->eventChargesModel->getChargesWithEventInfo($parentId, $schoolYear) ?? [];
-            foreach ($events as $ev) { $eventSubtotal += (float)($ev['charged'] ?? 0.0); }
-        } catch (\Throwable $e) {}
-
-        // ---- Additional charges (per-invoice) ----
-        $additionalSubtotal = 0.0;
-        try {
-            $rows = $this->additionalChargeModel
-                ->select('charge_type, amount')
-                ->where('invoice_id', $invoiceId)
-                ->where('status', 'applied')
-                ->findAll();
-            foreach ($rows as $r) {
-                $amt = (float)($r['amount'] ?? 0);
-                $typ = strtolower((string)($r['charge_type'] ?? 'add'));
-                if ($typ === 'deduct') $amt = -abs($amt); else $amt = abs($amt);
-                $additionalSubtotal += $amt;
-            }
-        } catch (\Throwable $e) {}
-
-        $discountableTotal = $tuitionSubtotal + $additionalSubtotal;
-        $nonDiscountableTotal = $eventSubtotal;
-        $newTotal = round($discountableTotal + $nonDiscountableTotal, 2);
-
-        // ---- Payments / Discounts / Refunds ----
-        $db        = $this->db;
-        $table     = $this->paymentModel->table;
-        $hasStatus = $db->fieldExists('status', $table);
-        $hasVoid   = $db->fieldExists('is_void', $table);
-        $exclude   = ['void', 'voided', 'refunded', 'failed', 'chargeback', 'declined', 'reversed', 'canceled', 'cancelled'];
-
-        $qb = $this->paymentModel
-            ->where('invoice_id', $invoiceId)
-            ->where('school_year', $schoolYear);
-
-        if ($hasStatus) {
-            $qb->groupStart()
-                ->whereNotIn('status', $exclude)
-                ->orWhere('status IS NULL', null, false)
-                ->groupEnd();
-        }
-
-        if ($hasVoid) {
-            $qb->groupStart()
-                ->where('is_void', 0)
-                ->orWhere('is_void IS NULL', null, false)
-                ->groupEnd();
-        }
-
-        $payments = $qb->findAll();
-        $totalPaid = 0.0;
-        foreach ($payments as $p) { $totalPaid += (float)($p['paid_amount'] ?? 0); }
-
-        $discRow = $this->db->table('discount_usages')
-            ->select('COALESCE(SUM(discount_amount),0) AS total_disc')
-            ->where('invoice_id', $invoiceId)
-            ->get()->getRowArray();
-        $totalDisc = (float)($discRow['total_disc'] ?? 0);
-
-        $refundRow = $this->db->table('refunds')
-            ->select('COALESCE(SUM(refund_paid_amount),0) AS total_refund_paid')
-            ->where('invoice_id', $invoiceId)
-            ->whereIn('status', ['Partial','Paid'])
-            ->get()->getRowArray();
-        $totalRefundPaid = (float)($refundRow['total_refund_paid'] ?? 0);
-
-        $appliedDiscount = min($totalDisc, $discountableTotal);
-        $newBalance = max(0.0, $newTotal - $appliedDiscount - $totalPaid - $totalRefundPaid);
-        $newStatus  = ($newBalance <= 0.00001) ? 'Paid' : (($totalPaid > 0) ? 'Partially Paid' : 'Unpaid');
-
-        $updateData = [
-            'total_amount' => $newTotal,
-            'paid_amount'  => $totalPaid,
-            'balance'      => $newBalance,
-            'status'       => $newStatus,
-            'has_discount' => ($totalDisc > 0.0) ? 1 : 0,
-        ];
-
-        if ($this->db->fieldExists('discount', $this->invoiceModel->table)) {
-            $updateData['discount'] = $totalDisc;
-        }
-
-        $this->invoiceModel->update($invoiceId, $updateData);
+        $this->invoiceLedgerService->recalculateInvoice((int) $invoiceId);
     }
 
     /**
diff --git a/app/Controllers/View/ExtraChargesController.php b/app/Controllers/View/ExtraChargesController.php
index 37cd2bf..433531a 100644
--- a/app/Controllers/View/ExtraChargesController.php
+++ b/app/Controllers/View/ExtraChargesController.php
@@ -3,6 +3,8 @@
 namespace App\Controllers\View;
 
 use App\Controllers\BaseController;
+use App\Libraries\FinancialStatus;
+use App\Libraries\InvoiceLedgerService;
 use App\Models\AdditionalChargeModel;
 use CodeIgniter\Controller;
 use App\Models\UserModel;
@@ -28,6 +30,7 @@ class ExtraChargesController extends BaseController
     protected $studentClassModel;
     protected $enableAttendance;
     protected $attendanceDayModel;
+    protected $invoiceLedgerService;
 
     public function __construct()
     {
@@ -39,6 +42,7 @@ class ExtraChargesController extends BaseController
         $this->invoiceModel = new InvoiceModel();
         $this->semester = $this->configModel->getConfig('semester');
         $this->schoolYear = $this->configModel->getConfig('school_year');
+        $this->invoiceLedgerService = new InvoiceLedgerService();
     }
 
     public function index()
@@ -247,13 +251,9 @@ class ExtraChargesController extends BaseController
             // keep status as-is
         ]);
 
-        // If it’s already applied on an invoice and the amount changed, reflect the delta
-        if ($row['status'] === 'applied' && !empty($row['invoice_id']) && abs($delta) > 0.00001) {
-            if ($delta > 0) {
-                $this->invoiceModel->applyAdditionalCharge((int)$row['invoice_id'], $delta);
-            } else {
-                $this->invoiceModel->reverseAdditionalCharge((int)$row['invoice_id'], -$delta);
-            }
+        if (($row['status'] ?? '') === FinancialStatus::ADDITIONAL_CHARGE_APPLIED && !empty($row['invoice_id'])) {
+            $db->query('SELECT id FROM invoices WHERE id = ? FOR UPDATE', [(int) $row['invoice_id']]);
+            $this->invoiceLedgerService->recalculateInvoice((int) $row['invoice_id']);
         }
 
         $db->transComplete();
@@ -343,7 +343,7 @@ class ExtraChargesController extends BaseController
             'description' => trim($data['description'] ?? ''),
             'amount'      => $signedAmount,
             'due_date'    => !empty($data['due_date']) ? $data['due_date'] : null,
-            'status'      => $invoiceId ? 'applied' : 'pending',
+            'status'      => $invoiceId ? FinancialStatus::ADDITIONAL_CHARGE_APPLIED : FinancialStatus::ADDITIONAL_CHARGE_PENDING,
             'created_by'  => (int)(session()->get('user_id') ?? 0),
             'created_at'  => \CodeIgniter\I18n\Time::now('UTC')->toDateTimeString(), // store UTC
         ];
@@ -357,17 +357,9 @@ class ExtraChargesController extends BaseController
         $this->additionalChargeModel->insert($payload);
         $chargeId = (int)$this->additionalChargeModel->getInsertID();
 
-        // Apply to invoice if present
         if ($invoiceId) {
-            try {
-                if ($chargeType === 'add') {
-                    $this->invoiceModel->applyAdditionalCharge($invoiceId, $amountAbs);
-                } else {
-                    $this->invoiceModel->deductAdditionalCharge($invoiceId, $amountAbs);
-                }
-            } catch (\Throwable $e) {
-                log_message('error', 'apply/deductAdditionalCharge failed: ' . $e->getMessage());
-            }
+            $this->db->query('SELECT id FROM invoices WHERE id = ? FOR UPDATE', [$invoiceId]);
+            $this->invoiceLedgerService->recalculateInvoice($invoiceId);
         }
 
         // AFTER
@@ -470,23 +462,15 @@ class ExtraChargesController extends BaseController
 
         $this->db->transStart();
 
-        if ($status === 'applied' && $invoiceId > 0 && $amountAbs > 0) {
-            try {
-                if ($chargeType === 'add') {
-                    $this->invoiceModel->reverseAdditionalCharge($invoiceId, $amountAbs);
-                } else {
-                    // voiding a deduction -> add back
-                    $this->invoiceModel->applyAdditionalCharge($invoiceId, $amountAbs);
-                }
-            } catch (\Throwable $e) {
-                log_message('error', 'void(): invoice adjust failed: ' . $e->getMessage());
-            }
-        }
-
         $this->additionalChargeModel->update((int)$id, [
-            'status' => 'void',
+            'status' => FinancialStatus::ADDITIONAL_CHARGE_VOIDED,
         ]);
 
+        if ($status === FinancialStatus::ADDITIONAL_CHARGE_APPLIED && $invoiceId > 0) {
+            $this->db->query('SELECT id FROM invoices WHERE id = ? FOR UPDATE', [$invoiceId]);
+            $this->invoiceLedgerService->recalculateInvoice($invoiceId);
+        }
+
         $this->db->transComplete();
 
         if (!$this->db->transStatus()) {
@@ -514,26 +498,19 @@ class ExtraChargesController extends BaseController
         $chargeType = (string)($row['charge_type'] ?? 'add');
         $status     = (string)($row['status'] ?? 'pending');
 
-        if ($status !== 'applied' || $invoiceId <= 0 || $amountAbs <= 0) {
+        if ($status !== FinancialStatus::ADDITIONAL_CHARGE_APPLIED || $invoiceId <= 0 || $amountAbs <= 0) {
             if ($this->wantsJson()) return $this->response->setJSON(['ok' => false, 'error' => 'Nothing to reverse']);
             return redirect()->back()->with('error', 'Nothing to reverse.');
         }
 
         $this->db->transStart();
-        try {
-            if ($chargeType === 'add') {
-                $this->invoiceModel->reverseAdditionalCharge($invoiceId, $amountAbs);
-            } else {
-                $this->invoiceModel->applyAdditionalCharge($invoiceId, $amountAbs);
-            }
-        } catch (\Throwable $e) {
-            log_message('error', 'reverse(): invoice adjust failed: ' . $e->getMessage());
-        }
+        $this->db->query('SELECT id FROM invoices WHERE id = ? FOR UPDATE', [$invoiceId]);
 
         $this->additionalChargeModel->update((int)$id, [
-            'status'     => 'pending',
+            'status'     => FinancialStatus::ADDITIONAL_CHARGE_PENDING,
             'invoice_id' => null,
         ]);
+        $this->invoiceLedgerService->recalculateInvoice($invoiceId);
 
         $this->db->transComplete();
 
diff --git a/app/Controllers/View/FilesController.php b/app/Controllers/View/FilesController.php
index 386d2cb..2cb291b 100644
--- a/app/Controllers/View/FilesController.php
+++ b/app/Controllers/View/FilesController.php
@@ -4,7 +4,6 @@ namespace App\Controllers\View;
 
 use CodeIgniter\Controller;
 use CodeIgniter\Exceptions\PageNotFoundException;
-use Config\Database;
 
 class FilesController extends Controller
 {
@@ -22,7 +21,11 @@ class FilesController extends Controller
             throw PageNotFoundException::forPageNotFound();
         }
 
-        // 3) Build path under writable
+        $expense = $this->expenseRecordForFile($name);
+        if ($expense === null || !$this->canViewExpenseFile($expense)) {
+            return $this->response->setStatusCode(403, 'You are not allowed to access this file.');
+        }
+
         $path = WRITEPATH . 'uploads/receipts/' . $name;
         if (!is_file($path)) {
             throw PageNotFoundException::forPageNotFound();
@@ -79,7 +82,11 @@ class FilesController extends Controller
             throw \CodeIgniter\Exceptions\PageNotFoundException::forPageNotFound();
         }
 
-        // 3) Build path under writable (REIMBURSEMENTS)
+        $reimbursement = $this->reimbursementRecordForFile($name);
+        if ($reimbursement === null || !$this->canViewReimbursementFile($reimbursement)) {
+            return $this->response->setStatusCode(403, 'You are not allowed to access this file.');
+        }
+
         $path = WRITEPATH . 'uploads/reimbursements/' . $name;
         if (!is_file($path)) {
             throw \CodeIgniter\Exceptions\PageNotFoundException::forPageNotFound();
@@ -425,4 +432,69 @@ class FilesController extends Controller
 
         return $draftSemester === '' || $currentSemester === '' || $draftSemester === $currentSemester;
     }
+
+    private function expenseRecordForFile(string $name): ?array
+    {
+        return \Config\Database::connect()
+            ->table('expenses')
+            ->where('receipt_path', $name)
+            ->get()
+            ->getRowArray();
+    }
+
+    private function reimbursementRecordForFile(string $name): ?array
+    {
+        return \Config\Database::connect()
+            ->table('reimbursements')
+            ->where('receipt_path', $name)
+            ->get()
+            ->getRowArray();
+    }
+
+    private function canViewExpenseFile(array $expense): bool
+    {
+        if ($this->hasFinancialStaffAccess()) {
+            return true;
+        }
+
+        $userId = (int) (session()->get('user_id') ?? 0);
+
+        return $userId > 0 && in_array($userId, [
+            (int) ($expense['purchased_by'] ?? 0),
+            (int) ($expense['added_by'] ?? 0),
+            (int) ($expense['approved_by'] ?? 0),
+        ], true);
+    }
+
+    private function canViewReimbursementFile(array $reimbursement): bool
+    {
+        if ($this->hasFinancialStaffAccess()) {
+            return true;
+        }
+
+        $userId = (int) (session()->get('user_id') ?? 0);
+
+        return $userId > 0 && in_array($userId, [
+            (int) ($reimbursement['reimbursed_to'] ?? 0),
+            (int) ($reimbursement['approved_by'] ?? 0),
+            (int) ($reimbursement['added_by'] ?? 0),
+        ], true);
+    }
+
+    private function hasFinancialStaffAccess(): bool
+    {
+        $roles = array_map('strtolower', (array) (session()->get('roles') ?? []));
+        $activeRole = strtolower((string) (session()->get('role') ?? ''));
+        if ($activeRole !== '' && !in_array($activeRole, $roles, true)) {
+            $roles[] = $activeRole;
+        }
+
+        foreach (['administrator', 'administrative staff', 'principal', 'teacher', 'teacher_assistant'] as $role) {
+            if (in_array($role, $roles, true)) {
+                return true;
+            }
+        }
+
+        return false;
+    }
 }
diff --git a/app/Controllers/View/FinancialController.php b/app/Controllers/View/FinancialController.php
index 43c2939..8391cef 100644
--- a/app/Controllers/View/FinancialController.php
+++ b/app/Controllers/View/FinancialController.php
@@ -701,8 +701,7 @@ public function financialReport()
             ]
         ];
 
-        $url = 'https://quickchart.io/chart?c=' . urlencode(json_encode($chartData));
-        file_put_contents(WRITEPATH . 'reports/bar_chart.png', file_get_contents($url));
+        $this->writeChartImage('bar_chart.png', $chartData);
     }
 
     private function generatePieChart(array $data)
@@ -721,8 +720,28 @@ public function financialReport()
             ]
         ];
 
+        $this->writeChartImage('pie_chart.png', $chartData);
+    }
+
+    private function writeChartImage(string $filename, array $chartData): void
+    {
+        $reportDir = WRITEPATH . 'reports';
+        if (!is_dir($reportDir) && !mkdir($reportDir, 0775, true) && !is_dir($reportDir)) {
+            log_message('error', 'Unable to create financial report chart directory: {dir}', ['dir' => $reportDir]);
+            return;
+        }
+
         $url = 'https://quickchart.io/chart?c=' . urlencode(json_encode($chartData));
-        file_put_contents(WRITEPATH . 'reports/pie_chart.png', file_get_contents($url));
+        $image = @file_get_contents($url);
+        if ($image === false || $image === '') {
+            log_message('warning', 'Unable to download financial report chart from QuickChart.');
+            return;
+        }
+
+        $path = $reportDir . DIRECTORY_SEPARATOR . $filename;
+        if (@file_put_contents($path, $image) === false) {
+            log_message('error', 'Unable to write financial report chart image: {path}', ['path' => $path]);
+        }
     }
 
     private function getFinancialSummary(?string $dateFrom = null, ?string $dateTo = null, ?string $schoolYear = null): array
diff --git a/app/Controllers/View/GradingController.php b/app/Controllers/View/GradingController.php
index b54462b..e753c3a 100644
--- a/app/Controllers/View/GradingController.php
+++ b/app/Controllers/View/GradingController.php
@@ -2357,6 +2357,7 @@ public function belowSixty()
             's.id AS student_id',
             's.firstname',
             's.lastname',
+            's.age',
             's.school_id',
             'cs.class_section_name',
             'LOWER(TRIM(ss.semester)) AS sem_key',
@@ -2389,6 +2390,7 @@ public function belowSixty()
                 'school_id'          => $row['school_id'] ?? '',
                 'firstname'          => $row['firstname'] ?? '',
                 'lastname'           => $row['lastname'] ?? '',
+                'age'                => $row['age'] ?? null,
                 'class_section_name' => $row['class_section_name'] ?? '',
                 'fall_score'         => null,
                 'spring_score'       => null,
@@ -3397,6 +3399,8 @@ public function allDecisions()
             's.school_id',
             's.firstname',
             's.lastname',
+            's.gender',
+            'ss.class_section_id',
             'cs.class_section_name',
             'LOWER(TRIM(ss.semester)) AS sem_key',
             'ss.semester_score',
@@ -3428,6 +3432,8 @@ public function allDecisions()
                 'school_id'          => $sr['school_id'] ?? '',
                 'firstname'          => $sr['firstname'] ?? '',
                 'lastname'           => $sr['lastname'] ?? '',
+                'gender'             => $sr['gender'] ?? '',
+                'class_section_id'   => (int)($sr['class_section_id'] ?? 0),
                 'class_section_name' => $sr['class_section_name'] ?? '',
                 'fall_score'         => null,
                 'spring_score'       => null,
@@ -3513,6 +3519,8 @@ public function allDecisions()
             'school_id'          => $info['school_id'],
             'firstname'          => $info['firstname'],
             'lastname'           => $info['lastname'],
+            'gender'             => $info['gender'] ?? '',
+            'class_section_id'   => (int)($info['class_section_id'] ?? 0),
             'class_section_name' => $info['class_section_name'],
             'fall_score'         => $fall,
             'spring_score'       => $spring,
@@ -3521,9 +3529,47 @@ public function allDecisions()
             'source'             => $source,
             'notes'              => $notes,
             'saved'              => isset($savedMap[$sid]),
+            'is_trophy'          => false,
         ];
     }
 
+    $rowsByClass = [];
+
+    foreach ($rows as $index => $row) {
+        $classSectionId = (int)($row['class_section_id'] ?? 0);
+
+        if ($classSectionId <= 0) {
+            continue;
+        }
+
+        $rowsByClass[$classSectionId][] = $index;
+    }
+
+    foreach ($rowsByClass as $classIndexes) {
+        $scores = [];
+
+        foreach ($classIndexes as $rowIndex) {
+            $yearScore = $rows[$rowIndex]['year_score'] ?? null;
+
+            if (is_numeric($yearScore)) {
+                $scores[] = (float)$yearScore;
+            }
+        }
+
+        $thresholdInfo = $this->calculateTrophyThreshold($scores, 75.0);
+        $threshold = $thresholdInfo['threshold'];
+
+        if ($threshold === null) {
+            continue;
+        }
+
+        foreach ($classIndexes as $rowIndex) {
+            $yearScore = $rows[$rowIndex]['year_score'] ?? null;
+
+            $rows[$rowIndex]['is_trophy'] = is_numeric($yearScore) && (float)$yearScore >= $threshold;
+        }
+    }
+
     $generated = !empty($saved);
 
     return view('grading/all_decisions', [
@@ -3696,6 +3742,108 @@ public function generateAllDecisions()
         ->with('status', "Decisions generated for {$savedCount} students.");
 }
 
+    private function calculateTrophyThreshold(array $scores, float $percentile = 75.0): array
+    {
+        $scores = array_values(array_filter(
+            $scores,
+            static fn ($value): bool => is_numeric($value) && $value !== null
+        ));
+        $scores = array_map('floatval', $scores);
+        sort($scores);
+
+        $count = count($scores);
+
+        if ($count === 0) {
+            return ['threshold' => null, 'winners' => 0, 'method' => 'empty'];
+        }
+
+        $minWinners = 3;
+        $maxWinners = max($minWinners, (int) floor($count * (1 - $percentile / 100)));
+
+        $threshold = $this->empiricalTrophyPercentile($scores, $percentile);
+        $winners = $this->countScoresAtOrAbove($scores, $threshold);
+
+        if ($winners < $minWinners) {
+            $target = min($minWinners, $count);
+            $descending = array_reverse($scores);
+            $threshold = $descending[$target - 1];
+            $winners = $this->countScoresAtOrAbove($scores, $threshold);
+
+            return ['threshold' => $threshold, 'winners' => $winners, 'method' => 'min3_reduced'];
+        }
+
+        if ($winners <= $maxWinners) {
+            return ['threshold' => $threshold, 'winners' => $winners, 'method' => 'empirical_percentile'];
+        }
+
+        $result = $this->capTrophyThresholdByRank($scores, $maxWinners);
+
+        if ($result['winners'] < $minWinners) {
+            $target = min($minWinners, $count);
+            $descending = array_reverse($scores);
+            $threshold = $descending[$target - 1];
+            $winners = $this->countScoresAtOrAbove($scores, $threshold);
+
+            return ['threshold' => $threshold, 'winners' => $winners, 'method' => 'min3_after_cap'];
+        }
+
+        return $result;
+    }
+
+    private function capTrophyThresholdByRank(array $sortedScores, int $max): array
+    {
+        $descending = array_reverse($sortedScores);
+        $threshold = $descending[$max - 1];
+        $winners = $this->countScoresAtOrAbove($sortedScores, $threshold);
+
+        if ($winners <= $max) {
+            return ['threshold' => $threshold, 'winners' => $winners, 'method' => 'capped_25pct'];
+        }
+
+        $uniqueHigherScores = array_values(array_unique(array_filter(
+            $sortedScores,
+            static fn ($score): bool => $score > $threshold
+        )));
+        sort($uniqueHigherScores);
+
+        foreach ($uniqueHigherScores as $candidate) {
+            $winnerCount = $this->countScoresAtOrAbove($sortedScores, $candidate);
+
+            if ($winnerCount <= $max) {
+                return ['threshold' => $candidate, 'winners' => $winnerCount, 'method' => 'capped_25pct'];
+            }
+        }
+
+        return ['threshold' => $sortedScores[0], 'winners' => count($sortedScores), 'method' => 'all_equal'];
+    }
+
+    private function empiricalTrophyPercentile(array $sortedScores, float $percentile): float
+    {
+        $count = count($sortedScores);
+
+        if ($count === 0) {
+            return 0.0;
+        }
+
+        $index = ($percentile / 100.0) * ($count - 1);
+        $lower = (int) floor($index);
+        $upper = (int) ceil($index);
+
+        if ($lower === $upper) {
+            return $sortedScores[$lower];
+        }
+
+        return $sortedScores[$lower] + ($index - $lower) * ($sortedScores[$upper] - $sortedScores[$lower]);
+    }
+
+    private function countScoresAtOrAbove(array $scores, float $threshold): int
+    {
+        return count(array_filter(
+            $scores,
+            static fn ($score): bool => $score >= $threshold
+        ));
+    }
+
     public function getScoreComment()
     {
         // Get all students for the current semester and school year
diff --git a/app/Controllers/View/PaymentController.php b/app/Controllers/View/PaymentController.php
index 029c2d3..25cfd3d 100644
--- a/app/Controllers/View/PaymentController.php
+++ b/app/Controllers/View/PaymentController.php
@@ -2,6 +2,9 @@
 
 namespace App\Controllers\View;
 
+use App\Libraries\FinancialAttachmentService;
+use App\Libraries\FinancialStatus;
+use App\Libraries\InvoiceLedgerService;
 use App\Models\PaymentModel;
 use App\Models\AdditionalChargeModel;
 use App\Models\ClassSectionModel;
@@ -16,23 +19,14 @@ use App\Models\PaymentErrorModel;
 use App\Models\InvoiceModel;
 use App\Models\TeacherClassModel;
 use App\Models\DiscountUsageModel;
-use Config\PaypalConfig;
-use PayPal\Api\Amount;
-use PayPal\Api\Payment;
-use PayPal\Api\PaymentExecution;
-use PayPal\Api\Payer;
-use PayPal\Api\Transaction;
-use PayPal\Rest\ApiContext;
-use PayPal\Auth\OAuthTokenCredential;
 
 use CodeIgniter\RESTful\ResourceController;
 use CodeIgniter\Events\Events;
+use CodeIgniter\Exceptions\PageNotFoundException;
 
 class PaymentController extends ResourceController
 {
     protected $paymentModel;
-    protected $paypalConfig;
-    protected $apiContext;
     protected $request;
     protected $db;
     protected $invoiceModel;
@@ -51,6 +45,8 @@ class PaymentController extends ResourceController
     protected $discountUsageModel;
     protected $additionalChargeModel;
     protected $classSectionModel;
+    protected $invoiceLedgerService;
+    protected $financialAttachmentService;
 
     public function __construct()
     {
@@ -60,7 +56,6 @@ class PaymentController extends ResourceController
         $this->eventChargesModel = new EventChargesModel();
         $this->manualPaymentModel = new ManualPaymentModel();
         $this->paymentModel = new PaymentModel();
-        $this->paypalConfig = new PaypalConfig();
         $this->request = \Config\Services::request();
         $this->db = \Config\Database::connect();
         $this->invoiceModel = new InvoiceModel();
@@ -73,20 +68,9 @@ class PaymentController extends ResourceController
         $this->installmentDate = $this->configModel->getConfig('installment_date');
         $this->discountUsageModel = new DiscountUsageModel();
         $this->additionalChargeModel = new AdditionalChargeModel();
-        $this->classSectionModel     = new ClassSectionModel();
-
-        // Set up PayPal API context
-        $this->apiContext = new ApiContext(
-            new OAuthTokenCredential(
-                $this->paypalConfig->paypalClientId,
-                $this->paypalConfig->paypalSecret
-            )
-        );
-
-        $this->apiContext->setConfig([
-            'mode' => $this->paypalConfig->paypalMode, // 'sandbox' or 'live'
-            'http.headers' => ['Connection' => 'Close']
-        ]);
+        $this->classSectionModel = new ClassSectionModel();
+        $this->invoiceLedgerService = new InvoiceLedgerService();
+        $this->financialAttachmentService = new FinancialAttachmentService();
     }
 
     // API: Create a new payment plan
@@ -185,135 +169,11 @@ class PaymentController extends ResourceController
     }
 
 
-    // Create a PayPal payment
-    public function createPaypalPayment($paymentId)
-    {
-        // Fetch the payment details from the database
-        $payment = $this->paymentModel->find($paymentId);
-
-        // Create the payer object (who is making the payment)
-        $payer = new Payer();
-        $payer->setPaymentMethod('paypal');
-
-        // Set up the payment amount
-        $amount = new Amount();
-        $amount->setCurrency('USD')
-            ->setTotal($payment['balance_amount']);  // The balance amount to be paid
-
-        // Set up the transaction details
-        $transaction = new Transaction();
-        $transaction->setAmount($amount)
-            ->setDescription('Payment for school fees')
-            ->setInvoiceNumber(uniqid());
-
-        // Create the payment and set the redirect URLs
-        $payment = new Payment();
-        $payment->setIntent('sale')
-            ->setPayer($payer)
-            ->setTransactions([$transaction]);
-
-        // Set the approval URL for the payment
-        $redirectUrls = new \PayPal\Api\RedirectUrls();
-        $redirectUrls->setReturnUrl(base_url('payments/executePaypalPayment')) // Set this to where the user will be redirected after approval
-            ->setCancelUrl(base_url('payments/cancelPaypalPayment'));
-
-        $payment->setRedirectUrls($redirectUrls);
-
-        // Create the payment and get the approval URL
-        try {
-            $payment->create($this->apiContext);
-            // Store the payment ID in the session to retrieve it later
-            session()->set('paypalPaymentId', $payment->getId());
-            session()->set('paymentId', $paymentId);
-            $approvalUrl = $payment->getApprovalLink();
-
-            return redirect()->to($approvalUrl);  // Redirect the user to PayPal's approval page
-        } catch (\PayPal\Exception\PayPalConnectionException $ex) {
-            // Handle errors
-            echo $ex->getData();
-            exit;
-        }
-    }
-
-    // Execute the PayPal payment after user approval
-    public function executePaypalPayment()
-    {
-        // Get the payment ID and Payer ID from the request
-        $paymentId = session()->get('paypalPaymentId');
-        $payerId = $this->request->getGet('PayerID');
-
-        // Get the payment object using the payment ID
-        $payment = Payment::get($paymentId, $this->apiContext);
-
-        // Create an execution object to execute the payment
-        $execution = new PaymentExecution();
-        $execution->setPayerId($payerId);
-
-        // Execute the payment
-        try {
-            $result = $payment->execute($execution, $this->apiContext);
-
-            // Payment successful, update the payment status in the database
-            $paymentId = session()->get('paymentId');
-            $this->paymentModel->update($paymentId, ['status' => 'Completed']);
-
-            return redirect()->to('/payments');  // Redirect to the payments page after success
-        } catch (\PayPal\Exception\PayPalConnectionException $ex) {
-            // Handle payment execution failure
-            echo $ex->getData();
-            exit;
-        }
-    }
-
-    // Cancel the PayPal payment
-    public function cancelPaypalPayment()
-    {
-        // Payment was canceled by the user
-        return redirect()->to('/payments')->with('error', 'Payment was canceled.');
-    }
-
-
     public function redirectPage()
     {
-        $modeCheck = $this->configModel->getConfig('paypal_mode');
-
-        $parentId = session()->get('user_id'); // assuming this is the logged-in parent
-
-        // Get parent name and school ID
-        $parent = $this->db->table('users')
-            ->select('firstname, lastname, school_id')
-            ->where('id', $parentId)
-            ->get()
-            ->getRowArray();
-
-        $parentName = isset($parent['firstname'], $parent['lastname'])
-            ? $parent['firstname'] . ' ' . $parent['lastname']
-            : 'Parent';
-
-        $schoolId = $parent['school_id'] ?? null;
-
-        // Get latest invoice total_amount
-        $latestInvoice = $this->invoiceModel->where('parent_id', $parentId)
-            ->orderBy('created_at', 'DESC')
-            ->select('total_amount')
-            ->get()
-            ->getRowArray();
-
-        $totalAmount = $latestInvoice['total_amount'] ?? 0;
-
-        return view('payment/payment_redirect', [
-            'parentName'   => $parentName,
-            'totalAmount'  => $totalAmount,
-            'schoolId'     => $schoolId,
-            'modeCheck'    => $modeCheck,
-        ]);
-    }
-
-
-    public function paypal()
-    {
-        // Redirect to PayPal API or show instructions
-        return redirect()->to('https://www.paypal.com/ncp/payment/87FJL3EV8C7NE');
+        return redirect()
+            ->to(site_url('parent/invoice_payment'))
+            ->with('info', 'Online payment is currently unavailable. Please contact the school office to complete payment.');
     }
 
     public function manual()
@@ -329,11 +189,7 @@ class PaymentController extends ResourceController
 
             // Handle file upload if present
             $proof = $this->request->getFile('proof');
-            if ($proof && $proof->isValid() && !$proof->hasMoved()) {
-                $filename = $proof->getRandomName();
-                $proof->move(WRITEPATH . 'uploads/payments/', $filename);
-                $data['proof_path'] = $filename;
-            }
+            $data['proof_path'] = $this->financialAttachmentService->saveUploadedFile($proof, 'payments');
 
             $this->manualPaymentModel->insert($data);
 
@@ -1057,26 +913,13 @@ class PaymentController extends ResourceController
         // Optional receipt upload
         $checkFile   = null;
         $paymentFile = $this->request->getFile('payment_file');
-        if ($paymentFile && $paymentFile->isValid() && !$paymentFile->hasMoved()) {
-            $okTypes = ['image/jpeg', 'image/png', 'application/pdf'];
-            $okExts  = ['jpg', 'jpeg', 'png', 'pdf'];
-
-            $mime = $paymentFile->getMimeType();
-            $ext  = strtolower($paymentFile->getClientExtension());
-
-            if (!in_array($mime, $okTypes, true) || !in_array($ext, $okExts, true)) {
-                return redirect()->back()->withInput()->with('error', 'Unsupported file type. Use JPG, PNG, or PDF.');
-            }
-            if ($paymentFile->getSize() > 5 * 1024 * 1024) {
-                return redirect()->back()->withInput()->with('error', 'File too large. Max 5MB.');
-            }
-
-            $fileName  = $paymentFile->getRandomName();
-            $subdir    = ($paymentMethod === 'check') ? 'checks' : (($paymentMethod === 'card') ? 'cards' : 'misc');
-            $targetDir = WRITEPATH . 'uploads/' . $subdir . '/';
-            if (!is_dir($targetDir)) @mkdir($targetDir, 0775, true);
-            $paymentFile->move($targetDir, $fileName);
-            $checkFile = $fileName;
+        try {
+            $checkFile = $this->financialAttachmentService->saveUploadedFile(
+                $paymentFile,
+                $paymentMethod === 'check' ? 'checks' : ($paymentMethod === 'card' ? 'cards' : 'misc')
+            );
+        } catch (\RuntimeException $e) {
+            return redirect()->back()->withInput()->with('error', $e->getMessage());
         }
         $this->db->transBegin();
 
@@ -1096,10 +939,7 @@ class PaymentController extends ResourceController
             $invYear  = (string)($row['school_year'] ?? $this->schoolYear);
 
             // Recompute invoice totals from tuition + events + additional charges
-            $this->recalculateInvoice($invoiceId, $invYear);
-
-            // Authoritative balance
-            $currentBalance = $this->getCurrentInvoiceBalance($invoiceId);
+            $currentBalance = (float) $this->invoiceLedgerService->recalculateInvoice($invoiceId)['balance'];
 
             if ($amount > $currentBalance + 0.00001) {
                 $this->db->transRollback();
@@ -1135,7 +975,9 @@ class PaymentController extends ResourceController
                 $this->schoolYear,
                 $this->semester,
                 $checkNumber,
-                $installmentSeq
+                $installmentSeq,
+                (array) $this->invoiceModel->find($invoiceId),
+                $currentBalance
             );
 
             if (!$ok) {
@@ -1144,11 +986,10 @@ class PaymentController extends ResourceController
             }
 
             // Ensure invoice totals/balance reflect discounts and this payment
-            $this->recalculateInvoice($invoiceId, $this->schoolYear);
+            $ledger = $this->invoiceLedgerService->recalculateInvoice($invoiceId);
 
             // Post-payment balance from snapshot
-            $postBalance = (float)round($initialPreBalance - $amount, 2);
-            if ($postBalance < 0) $postBalance = 0.0;
+            $postBalance = (float) ($ledger['balance'] ?? max(0.0, round($initialPreBalance - $amount, 2)));
 
             // Optional enrollment update
             $enrollmentupdated = $this->updateEnrollmentStatusIfPaid($invoiceId);
@@ -1235,20 +1076,21 @@ class PaymentController extends ResourceController
         $checkFile  = $payment['check_file']; // default keep old file
 
         // Handle optional check or card payment receipt upload
-        if (strtolower($paymentMethod) === 'check') {
-            $paymentFile = $this->request->getFile('payment_file'); // ✅ Updated to payment_file
-            if ($paymentFile && $paymentFile->isValid() && !$paymentFile->hasMoved()) {
-                $fileName = $paymentFile->getRandomName();
-                $paymentFile->move(WRITEPATH . 'uploads/checks/', $fileName);
-                $checkFile = $fileName;
-            }
-        } elseif (strtolower($paymentMethod) === 'card') {
-            $paymentFile = $this->request->getFile('payment_file'); // ✅ Updated to payment_file
-            if ($paymentFile && $paymentFile->isValid() && !$paymentFile->hasMoved()) {
-                $fileName = $paymentFile->getRandomName();
-                $paymentFile->move(WRITEPATH . 'uploads/cards/', $fileName);
-                $checkFile = $fileName; // reuse for compatibility
+        try {
+            $paymentFile = $this->request->getFile('payment_file');
+            if (strtolower($paymentMethod) === 'check') {
+                $uploaded = $this->financialAttachmentService->saveUploadedFile($paymentFile, 'checks');
+                if ($uploaded !== null) {
+                    $checkFile = $uploaded;
+                }
+            } elseif (strtolower($paymentMethod) === 'card') {
+                $uploaded = $this->financialAttachmentService->saveUploadedFile($paymentFile, 'cards');
+                if ($uploaded !== null) {
+                    $checkFile = $uploaded;
+                }
             }
+        } catch (\RuntimeException $e) {
+            return redirect()->back()->withInput()->with('error', $e->getMessage());
         }
 
         // ❌ Validate amount - negative or zero
@@ -1259,41 +1101,51 @@ class PaymentController extends ResourceController
             );
         }
 
-        // 🔄 Recalculate invoice first to ensure totals reflect tuition + events + additional
-        $this->recalculateInvoice($payment['invoice_id'], $this->schoolYear);
+        $this->db->transBegin();
 
-        // 🔄 Get current balance based on actual payments (with school_year filter)
-        // We need to calculate what the balance would be WITHOUT the current payment being edited
-        $currentBalance = $this->getCurrentInvoiceBalanceExcludingPayment($payment['invoice_id'], $paymentId);
+        try {
+            $invoiceId = (int) ($payment['invoice_id'] ?? 0);
+            $lockedInvoice = $this->db->query(
+                'SELECT id FROM invoices WHERE id = ? FOR UPDATE',
+                [$invoiceId]
+            )->getRowArray();
 
-        if ($paidAmount > $currentBalance) {
-            return redirect()->back()->with(
-                'error',
-                'Entered amount (' . number_format($paidAmount, 2) . ') exceeds remaining balance (' . number_format($currentBalance, 2) . ').'
-            );
+            if (!$lockedInvoice) {
+                $this->db->transRollback();
+                return redirect()->back()->with('error', 'Linked invoice not found.');
+            }
+
+            $this->invoiceLedgerService->recalculateInvoice($invoiceId);
+            $currentBalance = $this->getCurrentInvoiceBalanceExcludingPayment($invoiceId, $paymentId);
+
+            if ($paidAmount > $currentBalance + 0.00001) {
+                $this->db->transRollback();
+                return redirect()->back()->with(
+                    'error',
+                    'Entered amount (' . number_format($paidAmount, 2) . ') exceeds remaining balance (' . number_format($currentBalance, 2) . ').'
+                );
+            }
+
+            $updateData = [
+                'paid_amount' => $paidAmount,
+                'payment_method' => strtolower($paymentMethod),
+                'check_file' => $checkFile,
+                'check_number' => strtolower($paymentMethod) === 'check' ? $checkNumber : null,
+                'balance' => max(0.0, round($currentBalance - $paidAmount, 2)),
+                'status' => FinancialStatus::PAYMENT_RECORDED,
+                'updated_by' => session()->get('user_id'),
+            ];
+
+            $this->paymentModel->update($paymentId, $updateData);
+            $this->invoiceLedgerService->recalculateInvoice($invoiceId);
+            $this->db->transCommit();
+
+            return redirect()->back()->with('success', 'Payment updated successfully.');
+        } catch (\Throwable $e) {
+            $this->db->transRollback();
+            log_message('error', '[manualPayEdit] ' . $e->getMessage());
+            return redirect()->back()->withInput()->with('error', 'Unexpected error while updating payment.');
         }
-
-        // ✅ Update edited payment with check_number
-        $updateData = [
-            'paid_amount'   => $paidAmount,
-            'payment_method' => strtolower($paymentMethod),
-            'check_file'    => $checkFile,
-            'updated_by'    => session()->get('user_id')
-        ];
-
-        // ✅ Only add check_number if payment method is check
-        if (strtolower($paymentMethod) === 'check') {
-            $updateData['check_number'] = $checkNumber;
-        } else {
-            $updateData['check_number'] = null; // Clear check number for non-check payments
-        }
-
-        $this->paymentModel->update($paymentId, $updateData);
-
-        // 🔄 Always recalc invoice after change
-        $this->recalculateInvoice($payment['invoice_id'], $this->schoolYear);
-
-        return redirect()->back()->with('success', 'Payment updated successfully.');
     }
 
 
@@ -1302,164 +1154,7 @@ class PaymentController extends ResourceController
      */
     private function recalculateInvoice($invoiceId, $schoolYear)
     {
-        $invoice = $this->invoiceModel->find($invoiceId);
-        if (!$invoice) return;
-
-        $parentId = (int)($invoice['parent_id'] ?? 0);
-        if ($parentId <= 0) return;
-
-        // ---- Tuition (recompute from enrollments) ----
-        $enrollments = $this->enrollmentModel
-            ->where('parent_id', $parentId)
-            ->where('school_year', $schoolYear)
-            ->findAll();
-
-        $registered = [];
-        $withdrawn  = [];
-        foreach ($enrollments as $e) {
-            $row = [
-                'student_id'       => (int)($e['student_id'] ?? 0),
-                'class_section_id' => $e['class_section_id'] ?? null,
-                'enrollment_status'=> (string)($e['enrollment_status'] ?? ''),
-            ];
-            if (in_array($row['enrollment_status'], ['enrolled','payment pending'], true)) {
-                $registered[] = $row;
-            } elseif (in_array($row['enrollment_status'], ['withdrawn','refund pending','withdraw under review'], true)) {
-                $withdrawn[] = $row;
-            }
-        }
-
-        // Refund window check – if after deadline, withdrawn still billed
-        $refundDeadline = (string)($this->configModel->getConfig('refund_deadline') ?? '');
-        $refundAllowed  = true;
-        try {
-            $tzName   = (string) (config('School')->attendance['timezone'] ?? user_timezone());
-            $tz       = new \DateTimeZone($tzName);
-            $today    = new \DateTimeImmutable('today', $tz);
-            $deadline = new \DateTimeImmutable($refundDeadline, $tz);
-            $refundAllowed = $today <= $deadline;
-        } catch (\Throwable $e) {
-            $refundAllowed = true;
-        }
-
-        $tuitionStudents = $registered;
-        if (!$refundAllowed) {
-            $tuitionStudents = array_merge($tuitionStudents, $withdrawn);
-        }
-
-        $tuitionStudents = array_values(array_filter($tuitionStudents, function ($student) use ($schoolYear) {
-            $sid = (int)($student['student_id'] ?? 0);
-            return $sid > 0 && $this->studentClassModel->hasNonEventAssignment($sid, $schoolYear);
-        }));
-
-        // Grade threshold and fees
-        $gradeFee         = (int)($this->configModel->getConfig('grade_fee') ?? 9);
-        $firstStudentFee  = (float)($this->configModel->getConfig('first_student_fee')  ?? 350);
-        $secondStudentFee = (float)($this->configModel->getConfig('second_student_fee') ?? 200);
-        $youthFee         = (float)($this->configModel->getConfig('youth_fee')          ?? 180);
-
-        // Normalize grades for tuition students
-        foreach ($tuitionStudents as &$s) {
-            $name = null;
-            if (!empty($s['class_section_id'])) {
-                $name = $this->classSectionModel->getClassSectionNameBySectionId($s['class_section_id']);
-            }
-            $s['grade_name'] = is_string($name) ? strtoupper(trim($name)) : 'N/A';
-        }
-        unset($s);
-
-        // Count regular vs youth and compute tuition
-        $regularCount = 0;
-        $youthCount   = 0;
-        foreach ($tuitionStudents as $s) {
-            $lvl = $this->parseGradeLevel($s['grade_name']);
-            if ($lvl > $gradeFee) $youthCount++; else $regularCount++;
-        }
-
-        $tuitionSubtotal = 0.0;
-        $tuitionSubtotal += $youthCount * $youthFee;
-        if ($regularCount >= 2) {
-            $tuitionSubtotal += $firstStudentFee + ($regularCount - 1) * $secondStudentFee;
-        } elseif ($regularCount === 1) {
-            $tuitionSubtotal += $firstStudentFee;
-        }
-
-        // ---- Event charges (parent-year) ----
-        $eventSubtotal = 0.0;
-        try {
-            $events = $this->eventChargesModel->getChargesWithEventInfo($parentId, $schoolYear) ?? [];
-            foreach ($events as $ev) { $eventSubtotal += (float)($ev['charged'] ?? 0.0); }
-        } catch (\Throwable $e) {}
-
-        // ---- Additional charges (per-invoice) ----
-        $additionalSubtotal = 0.0;
-        try {
-            $rows = $this->additionalChargeModel
-                ->select('charge_type, amount')
-                ->where('invoice_id', $invoiceId)
-                ->where('status', 'applied')
-                ->findAll();
-            foreach ($rows as $r) {
-                $amt = (float)($r['amount'] ?? 0);
-                $typ = strtolower((string)($r['charge_type'] ?? 'add'));
-                if ($typ === 'deduct') $amt = -abs($amt); else $amt = abs($amt);
-                $additionalSubtotal += $amt;
-            }
-        } catch (\Throwable $e) {}
-
-        $newTotal = round($tuitionSubtotal + $eventSubtotal + $additionalSubtotal, 2);
-
-        // ---- Payments / Discounts / Refunds ----
-        $db        = $this->db;
-        $table     = $this->paymentModel->table;
-        $hasStatus = $db->fieldExists('status', $table);
-        $hasVoid   = $db->fieldExists('is_void', $table);
-        $exclude   = ['void', 'voided', 'refunded', 'failed', 'chargeback', 'declined', 'reversed', 'canceled', 'cancelled'];
-
-        $qb = $this->paymentModel
-            ->where('invoice_id', $invoiceId)
-            ->where('school_year', $schoolYear);
-
-        if ($hasStatus) {
-            $qb->groupStart()
-                ->whereNotIn('status', $exclude)
-                ->orWhere('status IS NULL', null, false)
-                ->groupEnd();
-        }
-
-        if ($hasVoid) {
-            $qb->groupStart()
-                ->where('is_void', 0)
-                ->orWhere('is_void IS NULL', null, false)
-                ->groupEnd();
-        }
-
-        $payments = $qb->findAll();
-        $totalPaid = 0.0;
-        foreach ($payments as $p) { $totalPaid += (float)($p['paid_amount'] ?? 0); }
-
-        $discRow = $this->db->table('discount_usages')
-            ->select('COALESCE(SUM(discount_amount),0) AS total_disc')
-            ->where('invoice_id', $invoiceId)
-            ->get()->getRowArray();
-        $totalDisc = (float)($discRow['total_disc'] ?? 0);
-
-        $refundRow = $this->db->table('refunds')
-            ->select('COALESCE(SUM(refund_paid_amount),0) AS total_refund_paid')
-            ->where('invoice_id', $invoiceId)
-            ->whereIn('status', ['Partial','Paid'])
-            ->get()->getRowArray();
-        $totalRefundPaid = (float)($refundRow['total_refund_paid'] ?? 0);
-
-        $newBalance = max(0.0, $newTotal - $totalDisc - $totalPaid - $totalRefundPaid);
-        $newStatus  = ($newBalance <= 0.00001) ? 'Paid' : (($totalPaid > 0) ? 'Partially Paid' : 'Unpaid');
-
-        $this->invoiceModel->update($invoiceId, [
-            'total_amount' => $newTotal,
-            'paid_amount'  => $totalPaid,
-            'balance'      => $newBalance,
-            'status'       => $newStatus,
-        ]);
+        $this->invoiceLedgerService->recalculateInvoice((int) $invoiceId);
     }
 
     /**
@@ -1521,106 +1216,28 @@ class PaymentController extends ResourceController
     /** Get current invoice balance = total - payments - discounts - refundsPaid (no school_year filter). */
     private function getCurrentInvoiceBalance(int $invoiceId): float
     {
-        $invoice = $this->invoiceModel->find($invoiceId);
-        if (!$invoice) return 0.0;
-
-        $db       = $this->db;
-        $table    = $this->paymentModel->table;        // usually 'payments'
-        $hasStatus = $db->fieldExists('status', $table);
-        $hasVoid  = $db->fieldExists('is_void', $table);
-
-        $qb = $this->paymentModel
-            ->select('COALESCE(SUM(paid_amount),0) AS total_paid')
-            ->where('invoice_id', $invoiceId);
-
-        if ($hasStatus) {
-            $qb->groupStart()
-                ->whereNotIn('status', ['void', 'voided', 'refunded', 'failed', 'chargeback', 'declined', 'reversed', 'canceled', 'cancelled'])
-                ->orWhere('status IS NULL', null, false)
-                ->groupEnd();
+        try {
+            return (float) ($this->invoiceLedgerService->calculateInvoice($invoiceId)['balance'] ?? 0.0);
+        } catch (\Throwable $e) {
+            return 0.0;
         }
-
-        if ($hasVoid) {
-            $qb->groupStart()
-                ->where('is_void', 0)
-                ->orWhere('is_void IS NULL', null, false)
-                ->groupEnd();
-        }
-
-        $row       = $qb->first();
-        $totalPaid = (float)($row['total_paid'] ?? 0);
-
-        // Discount sum on this invoice
-        $discRow = $this->db->table('discount_usages')
-            ->select('COALESCE(SUM(discount_amount),0) AS total_disc')
-            ->where('invoice_id', $invoiceId)
-            ->get()->getRowArray();
-        $totalDisc = (float)($discRow['total_disc'] ?? 0);
-
-        // Refunds paid
-        $refundRow = $this->db->table('refunds')
-            ->select('COALESCE(SUM(refund_paid_amount),0) AS total_refund_paid')
-            ->where('invoice_id', $invoiceId)
-            ->whereIn('status', ['Partial','Paid'])
-            ->get()->getRowArray();
-        $totalRefundPaid = (float)($refundRow['total_refund_paid'] ?? 0);
-
-        $total     = (float)($invoice['total_amount'] ?? 0);
-
-        return max(0.0, round($total - $totalPaid - $totalDisc - $totalRefundPaid, 2));
     }
 
     /** Balance excluding a specific payment (for edit scenarios) and subtracting discounts/refunds. */
     private function getCurrentInvoiceBalanceExcludingPayment(int $invoiceId, int $excludePaymentId): float
     {
-        $invoice = $this->invoiceModel->find($invoiceId);
-        if (!$invoice) return 0.0;
-
-        $db       = $this->db;
-        $table    = $this->paymentModel->table;
-        $hasStatus = $db->fieldExists('status', $table);
-        $hasVoid  = $db->fieldExists('is_void', $table);
-
-        $qb = $this->paymentModel
-            ->select('COALESCE(SUM(paid_amount),0) AS total_paid')
-            ->where('invoice_id', $invoiceId)
-            ->where('id !=', $excludePaymentId);
-
-        if ($hasStatus) {
-            $qb->groupStart()
-                ->whereNotIn('status', ['void', 'voided', 'refunded', 'failed', 'chargeback', 'declined', 'reversed', 'canceled', 'cancelled'])
-                ->orWhere('status IS NULL', null, false)
-                ->groupEnd();
+        $payment = $this->paymentModel->find($excludePaymentId);
+        if (!$payment) {
+            return $this->getCurrentInvoiceBalance($invoiceId);
         }
 
-        if ($hasVoid) {
-            $qb->groupStart()
-                ->where('is_void', 0)
-                ->orWhere('is_void IS NULL', null, false)
-                ->groupEnd();
+        $currentBalance = $this->getCurrentInvoiceBalance($invoiceId);
+        $status = FinancialStatus::normalizePaymentStatus($payment['status'] ?? null);
+        if (in_array($status, FinancialStatus::EXCLUDED_PAYMENT_STATUSES, true)) {
+            return $currentBalance;
         }
 
-        $row       = $qb->first();
-        $totalPaid = (float)($row['total_paid'] ?? 0);
-
-        // Discount sum on this invoice
-        $discRow = $this->db->table('discount_usages')
-            ->select('COALESCE(SUM(discount_amount),0) AS total_disc')
-            ->where('invoice_id', $invoiceId)
-            ->get()->getRowArray();
-        $totalDisc = (float)($discRow['total_disc'] ?? 0);
-
-        // Refunds paid
-        $refundRow = $this->db->table('refunds')
-            ->select('COALESCE(SUM(refund_paid_amount),0) AS total_refund_paid')
-            ->where('invoice_id', $invoiceId)
-            ->whereIn('status', ['Partial','Paid'])
-            ->get()->getRowArray();
-        $totalRefundPaid = (float)($refundRow['total_refund_paid'] ?? 0);
-
-        $total     = (float)($invoice['total_amount'] ?? 0);
-
-        return max(0.0, round($total - $totalPaid - $totalDisc - $totalRefundPaid, 2));
+        return max(0.0, round($currentBalance + (float) ($payment['paid_amount'] ?? 0), 2));
     }
 
 
@@ -1655,9 +1272,11 @@ class PaymentController extends ResourceController
         $schoolYear = null,
         $semester = null,
         $checkNumber = null,
-        ?int $installmentSeq = null // <-- NOW: the installment sequence (1,2,3,...) for this invoice
+        ?int $installmentSeq = null,
+        ?array $invoice = null,
+        ?float $currentBalance = null
     ) {
-        $invoice = $this->invoiceModel->find($invoiceId);
+        $invoice = $invoice ?? $this->invoiceModel->find($invoiceId);
         if (!$invoice) {
             return false;
         }
@@ -1678,49 +1297,26 @@ class PaymentController extends ResourceController
         }
 
 
-        // Compute new totals
-        $newPaid    = (float) $invoice['paid_amount'] + (float) $amount;
-        $newBalance = (float) $invoice['balance'] - (float) $amount;
-        if ($newBalance == $invoice['total_amount']) {
-            $paymentStatus = 'Unpaid';
-        } elseif ($newBalance > 0 && $newBalance < $invoice['total_amount']) {
-            $paymentStatus = 'Partially Paid';
-        } elseif ($newBalance <= 0.00001) {
-            $paymentStatus = 'Paid';
-        } else {
-            $paymentStatus = $invoice['status']; // fallback
-        }
+        $preBalance = $currentBalance ?? $this->getCurrentInvoiceBalance((int) $invoiceId);
+        $newBalance = max(0.0, round($preBalance - (float) $amount, 2));
 
-        // Update invoice
-        $invoiceUpdateData = [
-            'paid_amount' => $newPaid,
-            'balance'     => $newBalance,
-            'status'      => $paymentStatus,
-            'updated_by'  => session()->get('user_id'),
-        ];
-        if (!$this->invoiceModel->update($invoiceId, $invoiceUpdateData)) {
-            return false;
-        }
-
-        // Store the *sequence* in number_of_installments (kept for schema compatibility)
-        // Consider renaming the column to `installment_seq` in a future migration.
         $paymentData = [
-            'parent_id'              => $invoice['parent_id'],
-            'invoice_id'             => $invoiceId,
-            'total_amount'           => $invoice['total_amount'],
-            'paid_amount'            => $amount,
-            'balance'                => $newBalance,
+            'parent_id' => $invoice['parent_id'],
+            'invoice_id' => $invoiceId,
+            'total_amount' => $invoice['total_amount'],
+            'paid_amount' => $amount,
+            'balance' => $newBalance,
             'number_of_installments' => $installmentSeq, // <-- installment sequence (1,2,3,...)
-            'transaction_id'         => $transactionId,
-            'payment_method'         => strtolower($paymentMethod),
-            'payment_date'           => $paymentDate,
-            'status'                 => $paymentStatus,
-            'check_file'             => $checkFile,
-            'check_number'           => (strtolower($paymentMethod) === 'check') ? $checkNumber : null,
-            'updated_by'             => session()->get('user_id'),
-            'school_year'            => $schoolYear ?? $this->schoolYear,
-            'semester'               => $semester   ?? $this->semester,
-            // 'installment_index'    => $installmentSeq, // use if you add a dedicated column later
+            'installment_seq' => $installmentSeq,
+            'transaction_id' => $transactionId,
+            'payment_method' => strtolower($paymentMethod),
+            'payment_date' => $paymentDate,
+            'status' => FinancialStatus::PAYMENT_RECORDED,
+            'check_file' => $checkFile,
+            'check_number' => (strtolower($paymentMethod) === 'check') ? $checkNumber : null,
+            'updated_by' => session()->get('user_id'),
+            'school_year' => $schoolYear ?? $this->schoolYear,
+            'semester' => $semester ?? $this->semester,
         ];
 
         if (!$this->paymentModel->insert($paymentData)) {
@@ -1741,35 +1337,53 @@ class PaymentController extends ResourceController
             ->countAllResults();
     }
 
-    public function serveCheckFile($filename, $mode = 'download')
+    public function servePaymentFile(int $paymentId, string $mode = 'download')
     {
-        $filename = basename($filename);
-        $roots = [
-            WRITEPATH . 'uploads/checks/' . $filename,
-            WRITEPATH . 'uploads/cards/'  . $filename,
-            WRITEPATH . 'uploads/misc/'   . $filename,
-            WRITEPATH . 'uploads/'        . $filename, // final fallback
-        ];
-
-        $path = null;
-        foreach ($roots as $candidate) {
-            if (is_file($candidate)) {
-                $path = $candidate;
-                break;
-            }
+        $payment = $this->paymentModel->find($paymentId);
+        if (!$payment || empty($payment['check_file'])) {
+            throw PageNotFoundException::forPageNotFound('Payment file not found.');
         }
 
-        if (!$path) {
-            throw new \CodeIgniter\Exceptions\PageNotFoundException('Payment file not found: ' . esc($filename));
+        if (!$this->canViewPayment($payment)) {
+            return $this->response->setStatusCode(403);
+        }
+
+        $subdir = match (strtolower((string) ($payment['payment_method'] ?? ''))) {
+            'check' => 'checks',
+            'card', 'debit/credit card' => 'cards',
+            default => 'misc',
+        };
+
+        $path = $this->financialAttachmentService->resolvePath($subdir, (string) $payment['check_file']);
+        if ($path === null) {
+            throw PageNotFoundException::forPageNotFound('Payment file not found.');
         }
 
         if ($mode === 'inline') {
             return $this->response
-                ->setHeader('Content-Type', mime_content_type($path))
-                ->setHeader('Content-Disposition', 'inline; filename="' . $filename . '"')
+                ->setHeader('Content-Type', $this->financialAttachmentService->detectMime($path))
+                ->setHeader('Content-Disposition', 'inline; filename="' . basename($path) . '"')
                 ->setBody(file_get_contents($path));
         }
 
         return $this->response->download($path, null);
     }
+
+    private function canViewPayment(array $payment): bool
+    {
+        $roles = array_map('strtolower', (array) (session()->get('roles') ?? []));
+        $activeRole = strtolower((string) (session()->get('role') ?? ''));
+        if ($activeRole !== '' && !in_array($activeRole, $roles, true)) {
+            $roles[] = $activeRole;
+        }
+
+        $staffRoles = ['administrator', 'administrative staff', 'principal', 'teacher', 'teacher_assistant'];
+        foreach ($staffRoles as $role) {
+            if (in_array($role, $roles, true)) {
+                return true;
+            }
+        }
+
+        return in_array('parent', $roles, true) && (int) ($payment['parent_id'] ?? 0) === (int) session()->get('user_id');
+    }
 }
diff --git a/app/Controllers/View/PaypalTransactionsController.php b/app/Controllers/View/PaypalTransactionsController.php
deleted file mode 100644
index 370d991..0000000
--- a/app/Controllers/View/PaypalTransactionsController.php
+++ /dev/null
@@ -1,99 +0,0 @@
-<?php
-
-namespace App\Controllers\View;
-
-use App\Controllers\BaseController;
-use App\Models\PayPalPaymentModel;
-use App\Models\PaymentModel;
-use App\Models\UserModel;
-use App\Models\ConfigurationModel;
-use App\Models\InvoiceModel;
-
-class PaypalTransactionsController extends BaseController
-{
-    public function index()
-    {
-        $model = new PayPalPaymentModel();
-
-        $keyword = $this->request->getGet('q');
-        $perPage = 10;
-
-        if ($keyword) {
-            $transactions = $model
-                ->groupStart()
-                    ->like('transaction_id', $keyword)
-                    ->orLike('payer_email', $keyword)
-                    ->orLike('event_type', $keyword)
-                    ->orLike('order_id', $keyword)
-                    ->orLike('parent_school_id', $keyword)
-                ->groupEnd()
-                ->orderBy('created_at', 'DESC')
-                ->paginate($perPage);
-        } else {
-            $transactions = $model
-                ->orderBy('created_at', 'DESC')
-                ->paginate($perPage);
-        }
-
-        return view('administrator/paypal_transactions', [
-            'transactions' => $transactions,
-            'pager' => $model->pager,
-            'keyword' => $keyword
-        ]);
-    }
-
-    public function exportCsv()
-    {
-        $model = new PayPalPaymentModel();
-        $keyword = $this->request->getGet('q');
-
-        if ($keyword) {
-            $transactions = $model
-                ->groupStart()
-                    ->like('transaction_id', $keyword)
-                    ->orLike('payer_email', $keyword)
-                    ->orLike('event_type', $keyword)
-                    ->orLike('order_id', $keyword)
-                    ->orLike('parent_school_id', $keyword)
-                ->groupEnd()
-                ->orderBy('created_at', 'DESC')
-                ->findAll();
-        } else {
-            $transactions = $model->orderBy('created_at', 'DESC')->findAll();
-        }
-
-        $filename = 'paypal_transactions_' . date('Ymd_His') . '.csv';
-
-        header('Content-Type: text/csv');
-        header("Content-Disposition: attachment; filename=\"$filename\"");
-
-        $output = fopen('php://output', 'w');
-
-        // CSV headers
-        fputcsv($output, [
-            'ID', 'Transaction ID', 'Order ID', 'Parent School ID',
-            'Email', 'Amount', 'Net Amount', 'Currency',
-            'Status', 'Event Type', 'Created At'
-        ]);
-
-        foreach ($transactions as $t) {
-            fputcsv($output, [
-                $t['id'],
-                $t['transaction_id'],
-                $t['order_id'],
-                $t['parent_school_id'],
-                $t['payer_email'],
-                $t['amount'],
-                $t['net_amount'],
-                $t['currency'],
-                $t['status'],
-                $t['event_type'],
-                $t['created_at'],
-            ]);
-        }
-
-        fclose($output);
-        exit;
-    }
-
-}
diff --git a/app/Controllers/View/RefundController.php b/app/Controllers/View/RefundController.php
index fd89b9a..decef2d 100644
--- a/app/Controllers/View/RefundController.php
+++ b/app/Controllers/View/RefundController.php
@@ -3,12 +3,15 @@
 namespace App\Controllers\View;
 
 use App\Controllers\BaseController;
+use App\Libraries\FinancialAttachmentService;
+use App\Libraries\InvoiceLedgerService;
 use App\Models\RefundModel;
 use App\Models\UserModel;
 use App\Models\PaymentModel;
 use App\Models\ConfigurationModel;
 use App\Models\InvoiceModel;
 use App\Models\EnrollmentModel;
+use CodeIgniter\Exceptions\PageNotFoundException;
 
 class RefundController extends BaseController
 {
@@ -18,6 +21,8 @@ class RefundController extends BaseController
     protected ConfigurationModel $configModel;
     protected InvoiceModel $invoiceModel;
     protected EnrollmentModel $enrollmentModel;
+    protected InvoiceLedgerService $invoiceLedgerService;
+    protected FinancialAttachmentService $financialAttachmentService;
     protected $db;
 
     // Allowed request types (mapped to your `refunds.request` column)
@@ -33,6 +38,8 @@ class RefundController extends BaseController
         $this->configModel     = new ConfigurationModel();
         $this->invoiceModel    = new InvoiceModel();
         $this->enrollmentModel = new EnrollmentModel();
+        $this->invoiceLedgerService = new InvoiceLedgerService();
+        $this->financialAttachmentService = new FinancialAttachmentService();
         $this->db              = \Config\Database::connect();
     }
 
@@ -445,6 +452,14 @@ class RefundController extends BaseController
             return $this->response->setJSON(['error' => 'Failed to create refund request.']);
         }
 
+        if (!empty($invoiceId)) {
+            try {
+                $this->invoiceLedgerService->recalculateInvoice((int) $invoiceId);
+            } catch (\Throwable $e) {
+                log_message('error', 'requestRefund recalc failed: ' . $e->getMessage());
+            }
+        }
+
         // Fire refundPending notification/event for newly created refunds
         try {
             $user = $this->userModel->select('id, email, firstname, lastname')->find($parentId) ?: [];
@@ -467,13 +482,36 @@ class RefundController extends BaseController
     // Approve refund (no money movement)
     public function approveRefund(int $refundId)
     {
-        $ok = $this->refundModel->update($refundId, [
-            'status'      => 'Approved',
-            'approved_at' => utc_now(),
-            'approved_by' => session()->get('user_id'),
-            'updated_at'  => utc_now(),
-            'updated_by'  => session()->get('user_id'),
-        ]);
+        $refund = $this->refundModel->find($refundId);
+        if (!$refund) {
+            return $this->response->setJSON(['error' => 'Refund not found']);
+        }
+
+        $this->db->transBegin();
+
+        try {
+            if (!empty($refund['invoice_id'])) {
+                $this->db->query('SELECT id FROM invoices WHERE id = ? FOR UPDATE', [(int) $refund['invoice_id']]);
+            }
+
+            $ok = $this->refundModel->update($refundId, [
+                'status'      => 'Approved',
+                'approved_at' => utc_now(),
+                'approved_by' => session()->get('user_id'),
+                'updated_at'  => utc_now(),
+                'updated_by'  => session()->get('user_id'),
+            ]);
+
+            if (!empty($refund['invoice_id'])) {
+                $this->invoiceLedgerService->recalculateInvoice((int) $refund['invoice_id']);
+            }
+
+            $this->db->transCommit();
+        } catch (\Throwable $e) {
+            $this->db->transRollback();
+            log_message('error', 'approveRefund failed: ' . $e->getMessage());
+            $ok = false;
+        }
 
         return $this->response->setJSON($ok ? ['success' => 'Refund approved'] : ['error' => 'Approve failed']);
     }
@@ -481,13 +519,36 @@ class RefundController extends BaseController
     // Reject refund
     public function rejectRefund(int $refundId)
     {
-        $ok = $this->refundModel->update($refundId, [
-            'status'      => 'Rejected',
-            'approved_at' => utc_now(),
-            'approved_by' => session()->get('user_id'),
-            'updated_at'  => utc_now(),
-            'updated_by'  => session()->get('user_id'),
-        ]);
+        $refund = $this->refundModel->find($refundId);
+        if (!$refund) {
+            return $this->response->setJSON(['error' => 'Refund not found']);
+        }
+
+        $this->db->transBegin();
+
+        try {
+            if (!empty($refund['invoice_id'])) {
+                $this->db->query('SELECT id FROM invoices WHERE id = ? FOR UPDATE', [(int) $refund['invoice_id']]);
+            }
+
+            $ok = $this->refundModel->update($refundId, [
+                'status'      => 'Rejected',
+                'approved_at' => utc_now(),
+                'approved_by' => session()->get('user_id'),
+                'updated_at'  => utc_now(),
+                'updated_by'  => session()->get('user_id'),
+            ]);
+
+            if (!empty($refund['invoice_id'])) {
+                $this->invoiceLedgerService->recalculateInvoice((int) $refund['invoice_id']);
+            }
+
+            $this->db->transCommit();
+        } catch (\Throwable $e) {
+            $this->db->transRollback();
+            log_message('error', 'rejectRefund failed: ' . $e->getMessage());
+            $ok = false;
+        }
 
         return $this->response->setJSON($ok ? ['success' => 'Refund rejected'] : ['error' => 'Reject failed']);
     }
@@ -526,17 +587,21 @@ class RefundController extends BaseController
         // Optional file upload for Check
         $checkFileName = $refund['check_file'] ?? null;
         if ($refundMethod === 'Check') {
-            $checkFile = $this->request->getFile('check_file');
-            if ($checkFile && $checkFile->isValid() && !$checkFile->hasMoved()) {
-                $checkFileName = $checkFile->getRandomName();
-                $checkFile->move(WRITEPATH . 'uploads/checks/', $checkFileName);
+            try {
+                $checkFile = $this->request->getFile('check_file');
+                $uploaded = $this->financialAttachmentService->saveUploadedFile($checkFile, 'checks');
+                if ($uploaded !== null) {
+                    $checkFileName = $uploaded;
+                }
+            } catch (\RuntimeException $e) {
+                return $this->response->setJSON(['error' => $e->getMessage()]);
             }
         }
 
         $newStatus = ($total < $target) ? 'Partial' : 'Paid';
 
         $db = db_connect();
-        $db->transStart();
+        $db->transBegin();
 
         // 0) If this refund is not tied to an invoice yet, assign it to the most overpaid invoice
         $assignInvoiceId = null;
@@ -595,26 +660,32 @@ class RefundController extends BaseController
             }
         }
 
-        // 1) Update refund row
-        $this->refundModel->update($refundId, [
-            'refund_paid_amount' => $total,
-            'status'             => $newStatus,
-            'refunded_at'        => utc_now(),
-            'updated_at'         => utc_now(),
-            'updated_by'         => session()->get('user_id'),
-            'refund_method'      => $refundMethod,
-            'check_nbr'          => $checkNbr,
-            'check_file'         => $checkFileName,
-            // tie to invoice if determined
-            'invoice_id'         => $assignInvoiceId ?? $refund['invoice_id'],
-        ]);
+        try {
+            $affectedInvoiceId = (int) ($assignInvoiceId ?? $refund['invoice_id'] ?? 0);
+            if ($affectedInvoiceId > 0) {
+                $db->query('SELECT id FROM invoices WHERE id = ? FOR UPDATE', [$affectedInvoiceId]);
+            }
 
-        // 2) Optional: If you want an accounting journal entry for payouts, write to a dedicated table.
-        //    We no longer insert a negative row into payments to avoid schema/validation conflicts.
+            $this->refundModel->update($refundId, [
+                'refund_paid_amount' => $total,
+                'status'             => $newStatus,
+                'refunded_at'        => utc_now(),
+                'updated_at'         => utc_now(),
+                'updated_by'         => session()->get('user_id'),
+                'refund_method'      => $refundMethod,
+                'check_nbr'          => $checkNbr,
+                'check_file'         => $checkFileName,
+                'invoice_id'         => $affectedInvoiceId ?: null,
+            ]);
 
-        $db->transComplete();
+            if ($affectedInvoiceId > 0) {
+                $this->invoiceLedgerService->recalculateInvoice($affectedInvoiceId);
+            }
 
-        if ($db->transStatus() === false) {
+            $db->transCommit();
+        } catch (\Throwable $e) {
+            $db->transRollback();
+            log_message('error', 'updatePayment failed: ' . $e->getMessage());
             return $this->response->setJSON(['error' => 'Failed to update payment.']);
         }
 
@@ -770,16 +841,77 @@ class RefundController extends BaseController
             return $this->response->setJSON(['error' => 'Refund not found.']);
         }
 
-        $ok = $this->refundModel->update($refundId, [
-            'status'      => $status,
-            'reason'      => $reason,
-            'approved_at' => utc_now(),
-            'approved_by' => session()->get('user_id'),
-            'updated_at'  => utc_now(),
-            'updated_by'  => session()->get('user_id'),
-        ]);
+        $this->db->transBegin();
+
+        try {
+            if (!empty($refund['invoice_id'])) {
+                $this->db->query('SELECT id FROM invoices WHERE id = ? FOR UPDATE', [(int) $refund['invoice_id']]);
+            }
+
+            $ok = $this->refundModel->update($refundId, [
+                'status'      => $status,
+                'reason'      => $reason,
+                'approved_at' => utc_now(),
+                'approved_by' => session()->get('user_id'),
+                'updated_at'  => utc_now(),
+                'updated_by'  => session()->get('user_id'),
+            ]);
+
+            if (!empty($refund['invoice_id'])) {
+                $this->invoiceLedgerService->recalculateInvoice((int) $refund['invoice_id']);
+            }
+
+            $this->db->transCommit();
+        } catch (\Throwable $e) {
+            $this->db->transRollback();
+            log_message('error', 'updateStatus failed: ' . $e->getMessage());
+            $ok = false;
+        }
 
         return $this->response->setJSON($ok ? ['success' => 'Refund status updated successfully.']
                                             : ['error'   => 'Failed to update refund status.']);
     }
+
+    public function serveRefundFile(int $refundId, string $mode = 'download')
+    {
+        $refund = $this->refundModel->find($refundId);
+        if (!$refund || empty($refund['check_file'])) {
+            throw PageNotFoundException::forPageNotFound('Refund file not found.');
+        }
+
+        if (!$this->canViewRefund($refund)) {
+            return $this->response->setStatusCode(403);
+        }
+
+        $path = $this->financialAttachmentService->resolvePath('checks', (string) $refund['check_file']);
+        if ($path === null) {
+            throw PageNotFoundException::forPageNotFound('Refund file not found.');
+        }
+
+        if ($mode === 'inline') {
+            return $this->response
+                ->setHeader('Content-Type', $this->financialAttachmentService->detectMime($path))
+                ->setHeader('Content-Disposition', 'inline; filename="' . basename($path) . '"')
+                ->setBody(file_get_contents($path));
+        }
+
+        return $this->response->download($path, null);
+    }
+
+    private function canViewRefund(array $refund): bool
+    {
+        $roles = array_map('strtolower', (array) (session()->get('roles') ?? []));
+        $activeRole = strtolower((string) (session()->get('role') ?? ''));
+        if ($activeRole !== '' && !in_array($activeRole, $roles, true)) {
+            $roles[] = $activeRole;
+        }
+
+        foreach (['administrator', 'administrative staff', 'principal', 'teacher', 'teacher_assistant'] as $role) {
+            if (in_array($role, $roles, true)) {
+                return true;
+            }
+        }
+
+        return in_array('parent', $roles, true) && (int) ($refund['parent_id'] ?? 0) === (int) session()->get('user_id');
+    }
 }
diff --git a/app/Controllers/View/ReportCardsController.php b/app/Controllers/View/ReportCardsController.php
index b3b128f..953788a 100644
--- a/app/Controllers/View/ReportCardsController.php
+++ b/app/Controllers/View/ReportCardsController.php
@@ -1849,15 +1849,42 @@ private function calculateTermRanking(
         return null;
     }
 
+    /*
+     * Rank must be limited to the actual selected class roster.
+     * Do NOT rank by every semester_scores row that happens to share class_section_id,
+     * because old/mismatched score rows can inflate the denominator (for example 18 students
+     * in 3-A showing as "out of 32"). The roster is the source of truth for class size.
+     */
+    $rosterRows = $this->fetchStudentsByClass($sectionCode, $schoolYear);
+    if (empty($rosterRows) && $sectionId && $sectionId !== $sectionCode) {
+        $rosterRows = $this->fetchStudentsByClass($sectionId, $schoolYear);
+    }
+
+    $rosterByStudent = [];
+    foreach ($rosterRows as $row) {
+        $sid = (int)($row['id'] ?? 0);
+        if ($sid <= 0) {
+            continue;
+        }
+        $rosterByStudent[$sid] = [
+            'firstname' => trim((string)($row['firstname'] ?? '')),
+            'lastname'  => trim((string)($row['lastname'] ?? '')),
+        ];
+    }
+
+    if (empty($rosterByStudent) || !isset($rosterByStudent[$studentId])) {
+        return null;
+    }
+
+    $rosterStudentIds = array_keys($rosterByStudent);
+
     $semesterForRank  = trim((string)$semester);
     $rankByFinalScore = $this->normalizeSemester($semesterForRank) === 'spring';
 
     $builder = $this->db->table('semester_scores ss')
-        ->select('ss.student_id, ss.semester, ss.semester_score, ss.updated_at, ss.id, s.firstname, s.lastname')
-        ->join('students s', 's.id = ss.student_id', 'inner')
-        ->where('s.is_active', 1)
+        ->select('ss.student_id, ss.semester, ss.semester_score, ss.updated_at, ss.id')
         ->where('ss.school_year', $schoolYear)
-        ->whereIn('ss.class_section_id', $sectionIds)
+        ->whereIn('ss.student_id', $rosterStudentIds)
         ->orderBy('ss.updated_at', 'DESC')
         ->orderBy('ss.id', 'DESC');
 
@@ -1876,7 +1903,7 @@ private function calculateTermRanking(
     foreach ($rows as $row) {
         $sid = (int)($row['student_id'] ?? 0);
 
-        if ($sid <= 0 || isset($scoresByStudent[$sid])) {
+        if ($sid <= 0 || !isset($rosterByStudent[$sid]) || isset($scoresByStudent[$sid])) {
             continue;
         }
 
@@ -1892,8 +1919,8 @@ private function calculateTermRanking(
             'student_id' => $sid,
             'score'      => $rawScore,
             'rank_score' => round($rawScore, 1),
-            'firstname'  => trim((string)($row['firstname'] ?? '')),
-            'lastname'   => trim((string)($row['lastname'] ?? '')),
+            'firstname'  => $rosterByStudent[$sid]['firstname'],
+            'lastname'   => $rosterByStudent[$sid]['lastname'],
         ];
     }
 
@@ -1910,7 +1937,6 @@ private function calculateTermRanking(
             ->select('ss.student_id, ss.semester, ss.semester_score, ss.updated_at, ss.id')
             ->where('ss.school_year', $schoolYear)
             ->whereIn('ss.student_id', $studentIds)
-            ->whereIn('ss.class_section_id', $sectionIds)
             ->orderBy('ss.updated_at', 'DESC')
             ->orderBy('ss.id', 'DESC');
 
@@ -1925,7 +1951,7 @@ private function calculateTermRanking(
         foreach ($firstRows as $row) {
             $sid = (int)($row['student_id'] ?? 0);
 
-            if ($sid <= 0 || isset($firstScoresByStudent[$sid])) {
+            if ($sid <= 0 || !isset($rosterByStudent[$sid]) || isset($firstScoresByStudent[$sid])) {
                 continue;
             }
 
diff --git a/app/Controllers/View/TuitionForecastController.php b/app/Controllers/View/TuitionForecastController.php
new file mode 100644
index 0000000..a2060a2
--- /dev/null
+++ b/app/Controllers/View/TuitionForecastController.php
@@ -0,0 +1,137 @@
+<?php
+
+namespace App\Controllers\View;
+
+use App\Controllers\BaseController;
+use App\Libraries\Tuition\TuitionForecastService;
+
+class TuitionForecastController extends BaseController
+{
+    protected TuitionForecastService $forecastService;
+
+    public function __construct()
+    {
+        $this->forecastService = new TuitionForecastService();
+        helper(['url']);
+    }
+
+    public function index()
+    {
+        $schoolYear = trim((string) ($this->request->getGet('school_year') ?? ''));
+        $semester = trim((string) ($this->request->getGet('semester') ?? ''));
+        $mode = (string) ($this->request->getGet('calculator_mode') ?? 'compare');
+        $filters = $this->buildOptionsFromRequest('get');
+        $result = $this->forecastService->calculate($schoolYear, $semester, $mode, $filters);
+
+        return view('administrator/tuition_forecast', [
+            'title' => 'Tuition Collection Forecast',
+            'schoolYears' => $this->forecastService->getAvailableSchoolYears(),
+            'semesters' => $this->forecastService->getAvailableSemesters(),
+            'filters' => [
+                'school_year' => $result['school_year'],
+                'semester' => $result['semester'],
+                'calculator_mode' => $result['calculator_mode'],
+            ] + $result['options'],
+            'result' => $result,
+        ]);
+    }
+
+    public function calculate()
+    {
+        $schoolYear = trim((string) ($this->request->getPost('school_year') ?? ''));
+        $semester = trim((string) ($this->request->getPost('semester') ?? ''));
+        $mode = (string) ($this->request->getPost('calculator_mode') ?? 'compare');
+
+        return $this->response->setJSON(
+            $this->forecastService->calculate($schoolYear, $semester, $mode, $this->buildOptionsFromRequest('post'))
+        );
+    }
+
+    public function exportCsv()
+    {
+        $schoolYear = trim((string) ($this->request->getGet('school_year') ?? ''));
+        $semester = trim((string) ($this->request->getGet('semester') ?? ''));
+        $mode = (string) ($this->request->getGet('calculator_mode') ?? 'compare');
+        $result = $this->forecastService->calculate($schoolYear, $semester, $mode, $this->buildOptionsFromRequest('get'));
+
+        $filename = sprintf(
+            'tuition_forecast_%s_%s_%s.csv',
+            preg_replace('/[^A-Za-z0-9_-]+/', '-', $result['school_year']) ?: 'school-year',
+            preg_replace('/[^A-Za-z0-9_-]+/', '-', $result['semester']) ?: 'all-year',
+            $result['calculator_mode']
+        );
+
+        $handle = fopen('php://temp', 'w+');
+        if ($handle === false) {
+            throw new \RuntimeException('Unable to create CSV export.');
+        }
+
+        fputcsv($handle, ['School Year', $result['school_year']]);
+        fputcsv($handle, ['Semester', $result['semester'] !== '' ? $result['semester'] : 'All Year']);
+        fputcsv($handle, ['Calculator Mode', $result['calculator_mode']]);
+        fputcsv($handle, []);
+        fputcsv($handle, ['Summary']);
+        fputcsv($handle, ['Families', 'Students', 'Billable Students', 'Unit Price', 'Old Projected Income', 'New Projected Income', 'Difference']);
+        fputcsv($handle, [
+            $result['summary']['family_count'],
+            $result['summary']['student_count'],
+            $result['summary']['billable_student_count'],
+            $result['summary']['unit_price'],
+            $result['summary']['old_projected_income'] ?? $result['summary']['old_projected_tuition'],
+            $result['summary']['new_projected_income'] ?? $result['summary']['new_projected_tuition'],
+            $result['summary']['difference'],
+        ]);
+        fputcsv($handle, []);
+        fputcsv($handle, ['Families']);
+        fputcsv($handle, ['Parent/Family', 'Student Count', 'Billable Student Count', 'Old Tuition Total', 'New Tuition Total', 'Difference', 'Warnings']);
+
+        foreach ($result['families'] as $family) {
+            fputcsv($handle, [
+                $family['parent_name'] ?? '',
+                $family['student_count'] ?? 0,
+                $family['billable_student_count'] ?? 0,
+                $family['old_total'] ?? '0.00',
+                $family['new_total'] ?? '0.00',
+                $family['difference'] ?? '0.00',
+                implode(' | ', $family['warnings'] ?? []),
+            ]);
+
+            fputcsv($handle, ['Student Name', 'Grade', 'Billable', 'Excluded Reason', 'Old Rule', 'Old Amount', 'New Rule', 'New Amount']);
+            foreach ($family['student_details'] as $detail) {
+                fputcsv($handle, [
+                    $detail['student_name'] ?? '',
+                    $detail['grade_level'] ?? '',
+                    !empty($detail['billable']) ? 'Yes' : 'No',
+                    $detail['excluded_reason'] ?? '',
+                    $detail['old_rule'] ?? '',
+                    $detail['old_amount'] ?? '0.00',
+                    $detail['new_rule'] ?? '',
+                    $detail['new_amount'] ?? '0.00',
+                ]);
+            }
+            fputcsv($handle, []);
+        }
+
+        rewind($handle);
+        $csv = stream_get_contents($handle) ?: '';
+        fclose($handle);
+
+        return $this->response
+            ->setHeader('Content-Type', 'text/csv; charset=UTF-8')
+            ->setHeader('Content-Disposition', 'attachment; filename="' . $filename . '"')
+            ->setBody($csv);
+    }
+
+    protected function buildOptionsFromRequest(string $method): array
+    {
+        $source = $method === 'post' ? 'getPost' : 'getGet';
+
+        return [
+            'include_withdrawn_mode' => (string) ($this->request->{$source}('include_withdrawn_mode') ?? 'refund_deadline'),
+            'include_payment_pending' => $this->request->{$source}('include_payment_pending') ?? '0',
+            'include_event_only' => $this->request->{$source}('include_event_only') ?? '0',
+            'include_paid_invoices' => $this->request->{$source}('include_paid_invoices') ?? '0',
+            'unit_price' => $this->request->{$source}('unit_price') ?? '',
+        ];
+    }
+}
diff --git a/app/Database/Migrations/2026-05-30-000001_FinancialSystemLedgerCleanup.php b/app/Database/Migrations/2026-05-30-000001_FinancialSystemLedgerCleanup.php
new file mode 100644
index 0000000..e919be0
--- /dev/null
+++ b/app/Database/Migrations/2026-05-30-000001_FinancialSystemLedgerCleanup.php
@@ -0,0 +1,292 @@
+<?php
+
+namespace App\Database\Migrations;
+
+use CodeIgniter\Database\Migration;
+
+class FinancialSystemLedgerCleanup extends Migration
+{
+    public function up()
+    {
+        $this->addInstallmentSequenceColumn();
+        $this->ensureIndexes();
+        $this->ensureConfigurationDefaults();
+        $this->archivePaypalTables();
+        $this->refreshFinancialNavItems();
+    }
+
+    public function down()
+    {
+        $this->restorePaypalTables();
+
+        if ($this->db->tableExists('payments') && $this->db->fieldExists('installment_seq', 'payments')) {
+            $this->forge->dropColumn('payments', 'installment_seq');
+        }
+
+        $this->dropIndexIfExists('payments', 'idx_payments_invoice_id');
+        $this->dropIndexIfExists('payments', 'idx_payments_parent_year_semester');
+        $this->dropIndexIfExists('payments', 'uniq_payments_transaction_id');
+        $this->dropIndexIfExists('invoices', 'idx_invoices_parent_year_semester');
+        $this->dropIndexIfExists('discount_usages', 'idx_discount_usages_invoice_id');
+        $this->dropIndexIfExists('discount_usages', 'idx_discount_usages_parent_year_semester');
+        $this->dropIndexIfExists('refunds', 'idx_refunds_invoice_id');
+        $this->dropIndexIfExists('refunds', 'idx_refunds_parent_year_semester_status');
+        $this->dropIndexIfExists('additional_charges', 'idx_additional_charges_invoice_id');
+        $this->dropIndexIfExists('additional_charges', 'idx_additional_charges_parent_year_semester_status');
+        $this->dropIndexIfExists('invoice_event', 'idx_invoice_event_invoice_id');
+
+        if ($this->db->tableExists('nav_items')) {
+            $forecastRow = $this->db->table('nav_items')
+                ->select('id')
+                ->where('url', 'administrator/tuition-forecast')
+                ->get()
+                ->getRowArray();
+
+            if ($forecastRow && $this->db->tableExists('role_nav_items')) {
+                $this->db->table('role_nav_items')
+                    ->where('nav_item_id', (int) $forecastRow['id'])
+                    ->delete();
+            }
+
+            $this->db->table('nav_items')
+                ->where('url', 'administrator/tuition-forecast')
+                ->delete();
+        }
+    }
+
+    protected function addInstallmentSequenceColumn(): void
+    {
+        if ($this->db->tableExists('payments') && !$this->db->fieldExists('installment_seq', 'payments')) {
+            $this->forge->addColumn('payments', [
+                'installment_seq' => [
+                    'type' => 'INT',
+                    'constraint' => 11,
+                    'null' => true,
+                    'after' => 'number_of_installments',
+                ],
+            ]);
+        }
+    }
+
+    protected function ensureIndexes(): void
+    {
+        $this->addIndexIfMissing('payments', 'idx_payments_invoice_id', ['invoice_id']);
+        $this->addIndexIfMissing('payments', 'idx_payments_parent_year_semester', ['parent_id', 'school_year', 'semester']);
+        $this->addIndexIfMissing('invoices', 'idx_invoices_parent_year_semester', ['parent_id', 'school_year', 'semester']);
+        $this->addIndexIfMissing('discount_usages', 'idx_discount_usages_invoice_id', ['invoice_id']);
+        $this->addIndexIfMissing('discount_usages', 'idx_discount_usages_parent_year_semester', ['parent_id', 'school_year', 'semester']);
+        $this->addIndexIfMissing('refunds', 'idx_refunds_invoice_id', ['invoice_id']);
+        $this->addIndexIfMissing('refunds', 'idx_refunds_parent_year_semester_status', ['parent_id', 'school_year', 'semester', 'status']);
+        $this->addIndexIfMissing('additional_charges', 'idx_additional_charges_invoice_id', ['invoice_id']);
+        $this->addIndexIfMissing('additional_charges', 'idx_additional_charges_parent_year_semester_status', ['parent_id', 'school_year', 'semester', 'status']);
+        $this->addIndexIfMissing('invoice_event', 'idx_invoice_event_invoice_id', ['invoice_id']);
+
+        if ($this->db->tableExists('payments') && $this->db->fieldExists('transaction_id', 'payments') && !$this->hasDuplicateTransactionIds()) {
+            $this->addIndexIfMissing('payments', 'uniq_payments_transaction_id', ['transaction_id'], true);
+        }
+    }
+
+    protected function ensureConfigurationDefaults(): void
+    {
+        if (!$this->db->tableExists('configuration')) {
+            return;
+        }
+
+        $defaults = [
+            'tuition_calculator_version' => 'old',
+            'new_tuition_full_amount' => '370.00',
+            'new_tuition_second_student_discount' => '50.00',
+            'new_tuition_third_student_discount' => '50.00',
+            'new_tuition_fourth_plus_discount' => '100.00',
+        ];
+
+        foreach ($defaults as $key => $value) {
+            $row = $this->db->table('configuration')
+                ->select('id, config_value')
+                ->where('config_key', $key)
+                ->orderBy('id', 'ASC')
+                ->get()
+                ->getRowArray();
+
+            if (!$row) {
+                $this->db->table('configuration')->insert([
+                    'config_key' => $key,
+                    'config_value' => $value,
+                ]);
+                continue;
+            }
+
+            if (trim((string) ($row['config_value'] ?? '')) === '') {
+                $this->db->table('configuration')
+                    ->where('config_key', $key)
+                    ->update(['config_value' => $value]);
+            }
+        }
+    }
+
+    protected function archivePaypalTables(): void
+    {
+        $this->renameTableIfPresent('paypal_payments', 'archived_paypal_payments');
+        $this->renameTableIfPresent('paypal_transactions', 'archived_paypal_transactions');
+    }
+
+    protected function restorePaypalTables(): void
+    {
+        $this->renameTableIfPresent('archived_paypal_payments', 'paypal_payments');
+        $this->renameTableIfPresent('archived_paypal_transactions', 'paypal_transactions');
+    }
+
+    protected function refreshFinancialNavItems(): void
+    {
+        if (!$this->db->tableExists('nav_items')) {
+            return;
+        }
+
+        $parentColumn = null;
+        if ($this->db->fieldExists('menu_parent_id', 'nav_items')) {
+            $parentColumn = 'menu_parent_id';
+        } elseif ($this->db->fieldExists('parent_id', 'nav_items')) {
+            $parentColumn = 'parent_id';
+        }
+
+        if ($parentColumn === null) {
+            return;
+        }
+
+        $this->db->table('nav_items')
+            ->groupStart()
+                ->where('url', 'administrator/paypal_transactions')
+                ->orWhere('url', 'admin/paypal-transactions')
+                ->orWhere('label', 'PaypalTransactions')
+                ->orWhere('label', 'PayPal Transactions')
+            ->groupEnd()
+            ->delete();
+
+        $financialRow = $this->db->table('nav_items')
+            ->select('id')
+            ->where('label', 'Financial')
+            ->where($parentColumn, null)
+            ->get()
+            ->getRowArray();
+
+        if (!$financialRow) {
+            return;
+        }
+
+        $forecastUrl = 'administrator/tuition-forecast';
+        $existing = $this->db->table('nav_items')
+            ->select('id')
+            ->where('url', $forecastUrl)
+            ->get()
+            ->getRowArray();
+
+        if ($existing) {
+            $forecastId = (int) $existing['id'];
+        } else {
+            $this->db->table('nav_items')->insert([
+                $parentColumn => (int) $financialRow['id'],
+                'label' => 'Tuition Forecast',
+                'url' => $forecastUrl,
+                'sort_order' => 4,
+                'is_enabled' => 1,
+                'created_at' => date('Y-m-d H:i:s'),
+                'updated_at' => date('Y-m-d H:i:s'),
+            ]);
+            $forecastId = (int) $this->db->insertID();
+        }
+
+        if ($forecastId <= 0 || !$this->db->tableExists('role_nav_items') || !$this->db->tableExists('roles')) {
+            return;
+        }
+
+        $roles = $this->db->table('roles')
+            ->select('id')
+            ->whereIn('name', ['administrator', 'administrative staff', 'principal', 'vice_principal', 'head of department (finance)'])
+            ->get()
+            ->getResultArray();
+
+        foreach ($roles as $role) {
+            $roleId = (int) ($role['id'] ?? 0);
+            if ($roleId <= 0) {
+                continue;
+            }
+
+            $exists = $this->db->table('role_nav_items')
+                ->where('role_id', $roleId)
+                ->where('nav_item_id', $forecastId)
+                ->get()
+                ->getRowArray();
+
+            if ($exists) {
+                continue;
+            }
+
+            $this->db->table('role_nav_items')->insert([
+                'role_id' => $roleId,
+                'nav_item_id' => $forecastId,
+                'created_at' => date('Y-m-d H:i:s'),
+                'updated_at' => date('Y-m-d H:i:s'),
+            ]);
+        }
+    }
+
+    protected function renameTableIfPresent(string $from, string $to): void
+    {
+        if (!$this->db->tableExists($from) || $this->db->tableExists($to)) {
+            return;
+        }
+
+        $this->db->query(sprintf('RENAME TABLE `%s` TO `%s`', $from, $to));
+    }
+
+    protected function addIndexIfMissing(string $table, string $indexName, array $columns, bool $unique = false): void
+    {
+        if (!$this->db->tableExists($table) || $this->indexExists($table, $indexName)) {
+            return;
+        }
+
+        $quotedColumns = implode(', ', array_map(static fn (string $column): string => '`' . $column . '`', $columns));
+        $type = $unique ? 'UNIQUE INDEX' : 'INDEX';
+        $sql = sprintf('ALTER TABLE `%s` ADD %s `%s` (%s)', $table, $type, $indexName, $quotedColumns);
+        $this->db->query($sql);
+    }
+
+    protected function dropIndexIfExists(string $table, string $indexName): void
+    {
+        if (!$this->db->tableExists($table) || !$this->indexExists($table, $indexName)) {
+            return;
+        }
+
+        $this->db->query(sprintf('ALTER TABLE `%s` DROP INDEX `%s`', $table, $indexName));
+    }
+
+    protected function indexExists(string $table, string $indexName): bool
+    {
+        if (!$this->db->tableExists($table)) {
+            return false;
+        }
+
+        $rows = $this->db->query(sprintf('SHOW INDEX FROM `%s`', $table))->getResultArray();
+        foreach ($rows as $row) {
+            if (($row['Key_name'] ?? null) === $indexName) {
+                return true;
+            }
+        }
+
+        return false;
+    }
+
+    protected function hasDuplicateTransactionIds(): bool
+    {
+        $row = $this->db->table('payments')
+            ->select('transaction_id')
+            ->where('transaction_id IS NOT NULL', null, false)
+            ->where('transaction_id !=', '')
+            ->groupBy('transaction_id')
+            ->having('COUNT(*) >', 1, false)
+            ->get(1)
+            ->getRowArray();
+
+        return $row !== null;
+    }
+}
diff --git a/app/Database/Seeds/NavSeeder.php b/app/Database/Seeds/NavSeeder.php
index 5569878..cee3a47 100644
--- a/app/Database/Seeds/NavSeeder.php
+++ b/app/Database/Seeds/NavSeeder.php
@@ -86,9 +86,9 @@ class NavSeeder extends Seeder
             ['parent'=>'Financial','label'=>'Discount Management','url'=>'discounts/list','sort_order'=>1],
             ['parent'=>'Financial','label'=>'Expenses Management','url'=>'expenses/index','sort_order'=>2],
             ['parent'=>'Financial','label'=>'Financial Report','url'=>'payment/financial_report','sort_order'=>3],
-            ['parent'=>'Financial','label'=>'Invoices Management','url'=>'invoice_payment/invoice_management','sort_order'=>4],
-            ['parent'=>'Financial','label'=>'Manual Payment','url'=>'payment/manual_pay','sort_order'=>5],
-            ['parent'=>'Financial','label'=>'PaypalTransactions','url'=>'administrator/paypal_transactions','sort_order'=>6],
+            ['parent'=>'Financial','label'=>'Tuition Forecast','url'=>'administrator/tuition-forecast','sort_order'=>4],
+            ['parent'=>'Financial','label'=>'Invoices Management','url'=>'invoice_payment/invoice_management','sort_order'=>5],
+            ['parent'=>'Financial','label'=>'Manual Payment','url'=>'payment/manual_pay','sort_order'=>6],
             ['parent'=>'Financial','label'=>'Refund Management','url'=>'refunds/list','sort_order'=>7],
             ['parent'=>'Financial','label'=>'Reimbursement Management','url'=>'reimbursements/index','sort_order'=>8],
 
diff --git a/app/Filters/AuthFilter.php b/app/Filters/AuthFilter.php
index 0bc85f3..d69386f 100644
--- a/app/Filters/AuthFilter.php
+++ b/app/Filters/AuthFilter.php
@@ -35,7 +35,7 @@ class AuthFilter implements FilterInterface
     public function before(RequestInterface $request, $arguments = null)
     {
         $session   = session();
-        $userRoles = $session->get('roles');   // not used here, but keep if other code expects it
+        $userRoles = $session->get('roles');
         $userId    = $session->get('user_id');
         $loginTime = (int) $session->get('login_time');
 
@@ -66,35 +66,16 @@ class AuthFilter implements FilterInterface
             return $this->deny($request, "You don't have permission to use this feature.");
         }
 
-        // Route arguments: ['filter' => 'auth:permission_name|alt_permission,update']
-        // Route arguments patterns supported:
-        //   auth                  -> default 'read'
-        //   auth:read             -> CRUD only
-        //   auth:create           -> CRUD only
-        //   auth:update           -> CRUD only
-        //   auth:delete           -> CRUD only
-        //   auth:permA|permB,read -> permission + CRUD
-        $requiredPermission = null;
-        $crudAction = 'read';
+        [$requirements, $crudAction] = $this->parseRequirements($arguments);
 
-        if (!empty($arguments)) {
-            $arg0 = strtolower((string) $arguments[0]);
-
-            // If only one argument and it's a CRUD keyword, treat as CRUD-only
-            if (count($arguments) === 1 && in_array($arg0, ['create', 'read', 'update', 'delete'], true)) {
-                $crudAction = $arg0;
-            } else {
-                // Otherwise, first arg is permission(s); optional second is CRUD
-                $requiredPermission = $arguments[0]; // e.g., 'edit_student|manage_students'
-                $crudAction = isset($arguments[1]) ? strtolower((string) $arguments[1]) : 'read';
-                if (!in_array($crudAction, ['create', 'read', 'update', 'delete'], true)) {
-                    $crudAction = 'read';
-                }
+        if (!empty($requirements)) {
+            if ($this->matchesAnyRequirement($requirements, $crudAction, $roleIds, (array) $userRoles)) {
+                return;
             }
+
+            return $this->deny($request, "You don't have permission to use this feature.");
         }
 
-
-        // No explicit route permission: fall back to menu rules
         if ($this->isAllowedByMenu($request, $roleIds)) {
             return; // ✅ allowed
         }
@@ -126,6 +107,78 @@ class AuthFilter implements FilterInterface
             ->with('error', 'Your session has expired. Please log in again.');
     }
 
+    private function parseRequirements(?array $arguments): array
+    {
+        if (empty($arguments)) {
+            return [[], 'read'];
+        }
+
+        $tokens = array_values(array_filter(array_map(static fn($value) => trim((string) $value), $arguments), static fn($value) => $value !== ''));
+        if (empty($tokens)) {
+            return [[], 'read'];
+        }
+
+        $crudAction = 'read';
+        $last = strtolower((string) end($tokens));
+        if (in_array($last, ['create', 'read', 'update', 'delete'], true)) {
+            $crudAction = array_pop($tokens);
+        }
+
+        if (count($tokens) === 1 && in_array(strtolower($tokens[0]), ['create', 'read', 'update', 'delete'], true)) {
+            return [[], strtolower($tokens[0])];
+        }
+
+        return [$tokens, strtolower((string) $crudAction)];
+    }
+
+    private function matchesAnyRequirement(array $requirements, string $crudAction, array $roleIds, array $sessionRoles): bool
+    {
+        $normalizedRoles = array_map(static fn($role) => strtolower(trim((string) $role)), $sessionRoles);
+
+        foreach ($requirements as $requirement) {
+            $alternatives = array_values(array_filter(array_map(static fn($value) => trim((string) $value), explode('|', (string) $requirement))));
+            if (empty($alternatives)) {
+                continue;
+            }
+
+            foreach ($alternatives as $alternative) {
+                $candidate = strtolower($alternative);
+                if (in_array($candidate, $normalizedRoles, true)) {
+                    return true;
+                }
+
+                if ($this->userHasNamedPermission($roleIds, $alternative, $crudAction)) {
+                    return true;
+                }
+            }
+        }
+
+        return false;
+    }
+
+    private function userHasNamedPermission(array $roleIds, string $permissionName, string $crudAction): bool
+    {
+        if (empty($roleIds)) {
+            return false;
+        }
+
+        $rows = $this->db->table('role_permissions rp')
+            ->join('permissions p', 'p.id = rp.permission_id')
+            ->select('rp.*')
+            ->whereIn('rp.role_id', $roleIds)
+            ->where('LOWER(p.name)', strtolower($permissionName))
+            ->get()
+            ->getResultArray();
+
+        foreach ($rows as $row) {
+            if ($this->hasPermission($row, $crudAction)) {
+                return true;
+            }
+        }
+
+        return false;
+    }
+
     public function after(RequestInterface $request, ResponseInterface $response, $arguments = null)
     {
         // No-op
diff --git a/app/Helpers/attendance_comment_helper.php b/app/Helpers/attendance_comment_helper.php
index 5ea47e7..c04b8ea 100644
--- a/app/Helpers/attendance_comment_helper.php
+++ b/app/Helpers/attendance_comment_helper.php
@@ -47,6 +47,28 @@ if (!function_exists('attendance_comment_template_for_score')) {
             }
         }
 
+        return attendance_comment_template_match($templates, $score);
+    }
+}
+
+if (!function_exists('attendance_comment_template_match')) {
+    function attendance_comment_template_match(array $templates, float $score): ?array
+    {
+        if ($templates === []) {
+            return null;
+        }
+
+        // Attendance scores are percentage values; clamp to the expected domain
+        // so minor calculation drift above 100 or below 0 does not skip a template.
+        $score = max(0.0, min(100.0, $score));
+
+        usort($templates, static function (array $a, array $b): int {
+            $aMin = isset($a['min_score']) ? (float) $a['min_score'] : 0.0;
+            $bMin = isset($b['min_score']) ? (float) $b['min_score'] : 0.0;
+
+            return $aMin <=> $bMin;
+        });
+
         foreach ($templates as $template) {
             $min = isset($template['min_score']) ? (float) $template['min_score'] : 0.0;
             $max = isset($template['max_score']) ? (float) $template['max_score'] : 100.0;
@@ -55,6 +77,18 @@ if (!function_exists('attendance_comment_template_for_score')) {
             }
         }
 
-        return null;
+        // Some configured bands use integer boundaries like 60-69 and 70-79,
+        // while attendance scores contain decimals like 69.23. When the score
+        // lands in that fractional gap, fall back to the nearest lower band.
+        $candidate = null;
+        foreach ($templates as $template) {
+            $min = isset($template['min_score']) ? (float) $template['min_score'] : 0.0;
+            if ($score < $min) {
+                break;
+            }
+            $candidate = $template;
+        }
+
+        return $candidate;
     }
 }
diff --git a/app/Interfaces/TuitionCalculatorInterface.php b/app/Interfaces/TuitionCalculatorInterface.php
new file mode 100644
index 0000000..ad09391
--- /dev/null
+++ b/app/Interfaces/TuitionCalculatorInterface.php
@@ -0,0 +1,8 @@
+<?php
+
+namespace App\Interfaces;
+
+interface TuitionCalculatorInterface
+{
+    public function calculateFamilyTuition(array $students, array $config): array;
+}
diff --git a/app/Libraries/FinancialAttachmentService.php b/app/Libraries/FinancialAttachmentService.php
new file mode 100644
index 0000000..fc7d2c5
--- /dev/null
+++ b/app/Libraries/FinancialAttachmentService.php
@@ -0,0 +1,100 @@
+<?php
+
+namespace App\Libraries;
+
+use CodeIgniter\Files\File;
+use CodeIgniter\HTTP\Files\UploadedFile;
+
+final class FinancialAttachmentService
+{
+    private const MAX_BYTES = 5242880;
+    private const ALLOWED_MIMES = [
+        'application/pdf',
+        'image/jpeg',
+        'image/png',
+    ];
+    private const ALLOWED_EXTENSIONS = [
+        'jpg',
+        'jpeg',
+        'pdf',
+        'png',
+    ];
+
+    public function saveUploadedFile($file, string $subdir): ?string
+    {
+        if (!$file instanceof UploadedFile) {
+            return null;
+        }
+
+        if (!$file->isValid() || $file->hasMoved()) {
+            return null;
+        }
+
+        $size = (int) ($file->getSize() ?? 0);
+        if ($size <= 0) {
+            return null;
+        }
+
+        $mime = strtolower((string) $file->getMimeType());
+        $ext = strtolower((string) $file->getClientExtension());
+
+        if (!in_array($mime, self::ALLOWED_MIMES, true) || !in_array($ext, self::ALLOWED_EXTENSIONS, true)) {
+            throw new \RuntimeException('Unsupported file type. Use PDF, JPG, or PNG.');
+        }
+
+        if ($size > self::MAX_BYTES) {
+            throw new \RuntimeException('File too large. Maximum size is 5 MB.');
+        }
+
+        $dir = $this->ensureSubdir($subdir);
+        $name = $file->getRandomName();
+        $file->move($dir, $name);
+
+        return $name;
+    }
+
+    public function resolvePath(string $subdir, string $filename): ?string
+    {
+        $safeName = basename($filename);
+        if ($safeName === '') {
+            return null;
+        }
+
+        $path = $this->ensureSubdir($subdir) . DIRECTORY_SEPARATOR . $safeName;
+
+        return is_file($path) ? $path : null;
+    }
+
+    public function ensureSubdir(string $subdir): string
+    {
+        $path = WRITEPATH . 'uploads' . DIRECTORY_SEPARATOR . trim($subdir, '/');
+        if (!is_dir($path) && !mkdir($path, 0775, true) && !is_dir($path)) {
+            throw new \RuntimeException('Unable to prepare upload directory.');
+        }
+
+        return $path;
+    }
+
+    public function detectMime(string $path): string
+    {
+        if (function_exists('finfo_open')) {
+            $handle = finfo_open(FILEINFO_MIME_TYPE);
+            if ($handle) {
+                $mime = finfo_file($handle, $path);
+                finfo_close($handle);
+                if (is_string($mime) && $mime !== '') {
+                    return $mime;
+                }
+            }
+        }
+
+        if (function_exists('mime_content_type')) {
+            $mime = mime_content_type($path);
+            if (is_string($mime) && $mime !== '') {
+                return $mime;
+            }
+        }
+
+        return 'application/octet-stream';
+    }
+}
diff --git a/app/Libraries/FinancialStatus.php b/app/Libraries/FinancialStatus.php
new file mode 100644
index 0000000..4d1f8ec
--- /dev/null
+++ b/app/Libraries/FinancialStatus.php
@@ -0,0 +1,98 @@
+<?php
+
+namespace App\Libraries;
+
+final class FinancialStatus
+{
+    public const INVOICE_UNPAID = 'unpaid';
+    public const INVOICE_PARTIALLY_PAID = 'partially_paid';
+    public const INVOICE_PAID = 'paid';
+
+    public const PAYMENT_RECORDED = 'recorded';
+    public const PAYMENT_VOIDED = 'voided';
+    public const PAYMENT_FAILED = 'failed';
+    public const PAYMENT_REFUNDED = 'refunded';
+    public const PAYMENT_CHARGEBACK = 'chargeback';
+    public const PAYMENT_DECLINED = 'declined';
+    public const PAYMENT_REVERSED = 'reversed';
+    public const PAYMENT_CANCELED = 'canceled';
+    public const PAYMENT_CANCELLED = 'cancelled';
+
+    public const REFUND_PENDING = 'pending';
+    public const REFUND_APPROVED = 'approved';
+    public const REFUND_REJECTED = 'rejected';
+    public const REFUND_PARTIALLY_PAID = 'partially_paid';
+    public const REFUND_PAID = 'paid';
+    public const REFUND_VOIDED = 'voided';
+
+    public const ADDITIONAL_CHARGE_PENDING = 'pending';
+    public const ADDITIONAL_CHARGE_APPLIED = 'applied';
+    public const ADDITIONAL_CHARGE_VOIDED = 'voided';
+
+    public const EXCLUDED_PAYMENT_STATUSES = [
+        self::PAYMENT_VOIDED,
+        self::PAYMENT_FAILED,
+        self::PAYMENT_REFUNDED,
+        self::PAYMENT_CHARGEBACK,
+        self::PAYMENT_DECLINED,
+        self::PAYMENT_REVERSED,
+        self::PAYMENT_CANCELED,
+        self::PAYMENT_CANCELLED,
+        'void',
+    ];
+
+    public const REFUND_REDUCES_INVOICE_STATUSES = [
+        self::REFUND_PARTIALLY_PAID,
+        self::REFUND_PAID,
+        'partial',
+        'paid',
+        'Partial',
+        'Paid',
+    ];
+
+    public static function normalizeInvoiceStatus(?string $status): string
+    {
+        return match (self::normalize($status)) {
+            'paid', 'full' => self::INVOICE_PAID,
+            'partially paid', 'partially_paid', 'partial' => self::INVOICE_PARTIALLY_PAID,
+            default => self::INVOICE_UNPAID,
+        };
+    }
+
+    public static function normalizePaymentStatus(?string $status): string
+    {
+        return match (self::normalize($status)) {
+            'completed', 'paid', 'full', 'recorded' => self::PAYMENT_RECORDED,
+            'void', 'voided' => self::PAYMENT_VOIDED,
+            'failed' => self::PAYMENT_FAILED,
+            'refunded' => self::PAYMENT_REFUNDED,
+            'chargeback' => self::PAYMENT_CHARGEBACK,
+            'declined' => self::PAYMENT_DECLINED,
+            'reversed' => self::PAYMENT_REVERSED,
+            'cancelled' => self::PAYMENT_CANCELLED,
+            'canceled' => self::PAYMENT_CANCELED,
+            default => self::normalize($status),
+        };
+    }
+
+    public static function normalizeRefundStatus(?string $status): string
+    {
+        return match (self::normalize($status)) {
+            'approved' => self::REFUND_APPROVED,
+            'rejected' => self::REFUND_REJECTED,
+            'partial', 'partially paid', 'partially_paid' => self::REFUND_PARTIALLY_PAID,
+            'paid', 'full' => self::REFUND_PAID,
+            'void', 'voided' => self::REFUND_VOIDED,
+            default => self::REFUND_PENDING,
+        };
+    }
+
+    public static function normalize(?string $status): string
+    {
+        $value = strtolower(trim((string) $status));
+        $value = str_replace('_', ' ', $value);
+        $value = preg_replace('/\s+/', ' ', $value) ?? $value;
+
+        return $value;
+    }
+}
diff --git a/app/Libraries/InvoiceLedgerService.php b/app/Libraries/InvoiceLedgerService.php
new file mode 100644
index 0000000..e5f19d9
--- /dev/null
+++ b/app/Libraries/InvoiceLedgerService.php
@@ -0,0 +1,342 @@
+<?php
+
+namespace App\Libraries;
+
+use App\Interfaces\TuitionCalculatorInterface;
+use App\Libraries\Tuition\NewTuitionCalculatorService;
+use App\Libraries\Tuition\OldTuitionCalculatorService;
+use App\Models\AdditionalChargeModel;
+use App\Models\ClassSectionModel;
+use App\Models\ConfigurationModel;
+use App\Models\DiscountUsageModel;
+use App\Models\EnrollmentModel;
+use App\Models\EventChargesModel;
+use App\Models\InvoiceEventModel;
+use App\Models\InvoiceModel;
+use App\Models\PaymentModel;
+use App\Models\RefundModel;
+use App\Models\StudentClassModel;
+use App\Models\StudentModel;
+
+class InvoiceLedgerService
+{
+    protected InvoiceModel $invoiceModel;
+    protected PaymentModel $paymentModel;
+    protected RefundModel $refundModel;
+    protected DiscountUsageModel $discountUsageModel;
+    protected AdditionalChargeModel $additionalChargeModel;
+    protected ConfigurationModel $configurationModel;
+    protected EnrollmentModel $enrollmentModel;
+    protected StudentClassModel $studentClassModel;
+    protected ClassSectionModel $classSectionModel;
+    protected EventChargesModel $eventChargesModel;
+    protected InvoiceEventModel $invoiceEventModel;
+    protected StudentModel $studentModel;
+    protected TuitionCalculatorInterface $oldCalculator;
+    protected TuitionCalculatorInterface $newCalculator;
+
+    public function __construct()
+    {
+        $this->invoiceModel = new InvoiceModel();
+        $this->paymentModel = new PaymentModel();
+        $this->refundModel = new RefundModel();
+        $this->discountUsageModel = new DiscountUsageModel();
+        $this->additionalChargeModel = new AdditionalChargeModel();
+        $this->configurationModel = new ConfigurationModel();
+        $this->enrollmentModel = new EnrollmentModel();
+        $this->studentClassModel = new StudentClassModel();
+        $this->classSectionModel = new ClassSectionModel();
+        $this->eventChargesModel = new EventChargesModel();
+        $this->invoiceEventModel = new InvoiceEventModel();
+        $this->studentModel = new StudentModel();
+        $this->oldCalculator = new OldTuitionCalculatorService();
+        $this->newCalculator = new NewTuitionCalculatorService();
+    }
+
+    public function calculateInvoice(int $invoiceId): array
+    {
+        $invoice = $this->loadInvoice($invoiceId);
+        if ($invoice === null) {
+            throw new \RuntimeException('Invoice not found.');
+        }
+
+        $tuitionTotal = $this->calculateTuitionTotal($invoice);
+        $eventTotal = $this->calculateEventTotal($invoice);
+        $additionalTotal = $this->calculateAdditionalCharges($invoiceId);
+        $discountRawTotal = $this->calculateDiscounts($invoiceId);
+        $paidTotal = $this->calculateValidPayments($invoiceId);
+        $refundPaidTotal = $this->calculatePaidRefunds($invoiceId);
+
+        $tuitionCents = $this->toCents($tuitionTotal);
+        $eventCents = $this->toCents($eventTotal);
+        $additionalCents = $this->toCents($additionalTotal);
+        $discountRawCents = $this->toCents($discountRawTotal);
+        $paidCents = $this->toCents($paidTotal);
+        $refundPaidCents = $this->toCents($refundPaidTotal);
+
+        $discountBaseCents = max(0, $tuitionCents + $additionalCents);
+        $discountCents = min($discountRawCents, $discountBaseCents);
+        $totalAmountCents = $tuitionCents + $eventCents + $additionalCents;
+        $balanceCents = max(0, $totalAmountCents - $discountCents - $paidCents - $refundPaidCents);
+
+        if ($balanceCents === 0) {
+            $status = FinancialStatus::INVOICE_PAID;
+        } elseif ($paidCents > 0 || $discountCents > 0 || $refundPaidCents > 0) {
+            $status = FinancialStatus::INVOICE_PARTIALLY_PAID;
+        } else {
+            $status = FinancialStatus::INVOICE_UNPAID;
+        }
+
+        return [
+            'invoice_id' => $invoiceId,
+            'tuition_total' => $this->fromCents($tuitionCents),
+            'event_total' => $this->fromCents($eventCents),
+            'additional_total' => $this->fromCents($additionalCents),
+            'discount_total' => $this->fromCents($discountCents),
+            'discount_raw_total' => $this->fromCents($discountRawCents),
+            'paid_amount' => $this->fromCents($paidCents),
+            'refund_paid_total' => $this->fromCents($refundPaidCents),
+            'total_amount' => $this->fromCents($totalAmountCents),
+            'balance' => $this->fromCents($balanceCents),
+            'status' => $status,
+            'has_discount' => $discountCents > 0 ? 1 : 0,
+        ];
+    }
+
+    public function recalculateInvoice(int $invoiceId): array
+    {
+        $calculation = $this->calculateInvoice($invoiceId);
+        $payload = [
+            'total_amount' => $calculation['total_amount'],
+            'paid_amount' => $calculation['paid_amount'],
+            'balance' => $calculation['balance'],
+            'status' => $calculation['status'],
+            'has_discount' => $calculation['has_discount'],
+            'updated_at' => utc_now(),
+        ];
+
+        if ($this->invoiceModel->db->fieldExists('discount', $this->invoiceModel->table)) {
+            $payload['discount'] = $calculation['discount_total'];
+        }
+
+        $this->invoiceModel->update($invoiceId, $payload);
+
+        return $calculation;
+    }
+
+    protected function loadInvoice(int $invoiceId): ?array
+    {
+        return $this->invoiceModel->find($invoiceId);
+    }
+
+    protected function calculateTuitionTotal(array $invoice): float
+    {
+        $parentId = (int) ($invoice['parent_id'] ?? 0);
+        $schoolYear = (string) ($invoice['school_year'] ?? '');
+        if ($parentId <= 0 || $schoolYear === '') {
+            return 0.0;
+        }
+
+        $students = $this->loadTuitionStudents($parentId, $schoolYear);
+        $config = $this->getTuitionConfig();
+        $calculator = $this->resolveActiveCalculator();
+
+        return (float) ($calculator->calculateFamilyTuition($students, $config)['total'] ?? 0.0);
+    }
+
+    protected function calculateEventTotal(array $invoice): float
+    {
+        $invoiceId = (int) ($invoice['id'] ?? 0);
+        $invoiceEventRows = $this->invoiceEventModel
+            ->select('COALESCE(SUM(amount),0) AS total_amount')
+            ->where('invoice_id', $invoiceId)
+            ->findAll();
+
+        if (!empty($invoiceEventRows)) {
+            $total = (float) ($invoiceEventRows[0]['total_amount'] ?? 0);
+            if ($total > 0) {
+                return $total;
+            }
+        }
+
+        $rows = $this->eventChargesModel
+            ->select('COALESCE(SUM(charged),0) AS total_amount')
+            ->where('parent_id', (int) ($invoice['parent_id'] ?? 0))
+            ->where('school_year', (string) ($invoice['school_year'] ?? ''))
+            ->where('semester', (string) ($invoice['semester'] ?? ''))
+            ->findAll();
+
+        return (float) ($rows[0]['total_amount'] ?? 0);
+    }
+
+    protected function calculateAdditionalCharges(int $invoiceId): float
+    {
+        $rows = $this->additionalChargeModel
+            ->select('COALESCE(SUM(amount),0) AS total_amount')
+            ->where('invoice_id', $invoiceId)
+            ->whereNotIn('status', ['void', FinancialStatus::ADDITIONAL_CHARGE_VOIDED, 'cancelled', 'canceled'])
+            ->findAll();
+
+        return (float) ($rows[0]['total_amount'] ?? 0);
+    }
+
+    protected function calculateDiscounts(int $invoiceId): float
+    {
+        $row = $this->discountUsageModel
+            ->select('COALESCE(SUM(discount_amount),0) AS total_amount')
+            ->where('invoice_id', $invoiceId)
+            ->first();
+
+        return (float) ($row['total_amount'] ?? 0);
+    }
+
+    protected function calculateValidPayments(int $invoiceId): float
+    {
+        $query = $this->paymentModel
+            ->select('COALESCE(SUM(paid_amount),0) AS total_amount')
+            ->where('invoice_id', $invoiceId);
+
+        if ($this->paymentModel->db->fieldExists('status', $this->paymentModel->table)) {
+            $query->groupStart()
+                ->whereNotIn('status', FinancialStatus::EXCLUDED_PAYMENT_STATUSES)
+                ->orWhere('status IS NULL', null, false)
+            ->groupEnd();
+        }
+
+        if ($this->paymentModel->db->fieldExists('is_void', $this->paymentModel->table)) {
+            $query->groupStart()
+                ->where('is_void', 0)
+                ->orWhere('is_void IS NULL', null, false)
+            ->groupEnd();
+        }
+
+        $row = $query->first();
+
+        return (float) ($row['total_amount'] ?? 0);
+    }
+
+    protected function calculatePaidRefunds(int $invoiceId): float
+    {
+        $row = $this->refundModel
+            ->select('COALESCE(SUM(refund_paid_amount),0) AS total_amount')
+            ->where('invoice_id', $invoiceId)
+            ->whereIn('status', FinancialStatus::REFUND_REDUCES_INVOICE_STATUSES)
+            ->first();
+
+        return (float) ($row['total_amount'] ?? 0);
+    }
+
+    protected function loadTuitionStudents(int $parentId, string $schoolYear): array
+    {
+        $enrollments = $this->enrollmentModel
+            ->where('parent_id', $parentId)
+            ->where('school_year', $schoolYear)
+            ->findAll();
+
+        if (empty($enrollments)) {
+            return [];
+        }
+
+        $refundDeadline = (string) ($this->configurationModel->getConfig('refund_deadline') ?? '');
+        $includeWithdrawn = !$this->isWithinRefundWindow($refundDeadline);
+        $eligibleStatuses = ['enrolled', 'payment pending'];
+
+        if ($includeWithdrawn) {
+            array_push($eligibleStatuses, 'withdrawn', 'refund pending', 'withdraw under review');
+        }
+
+        $students = [];
+        foreach ($enrollments as $enrollment) {
+            $status = strtolower(trim((string) ($enrollment['enrollment_status'] ?? '')));
+            $studentId = (int) ($enrollment['student_id'] ?? 0);
+            if ($studentId <= 0 || !in_array($status, $eligibleStatuses, true)) {
+                continue;
+            }
+
+            if (!$this->studentClassModel->hasNonEventAssignment($studentId, $schoolYear)) {
+                continue;
+            }
+
+            $gradeName = $this->resolveGradeName($studentId, $schoolYear, $enrollment['class_section_id'] ?? null);
+            $student = $this->studentModel->find($studentId) ?? [];
+
+            $students[] = [
+                'student_id' => $studentId,
+                'student_name' => trim(((string) ($student['firstname'] ?? '')) . ' ' . ((string) ($student['lastname'] ?? ''))),
+                'grade_level' => $gradeName,
+            ];
+        }
+
+        return $students;
+    }
+
+    protected function resolveGradeName(int $studentId, string $schoolYear, $classSectionId = null): string
+    {
+        $sectionId = $classSectionId;
+        if (empty($sectionId)) {
+            $row = $this->studentClassModel
+                ->select('class_section_id')
+                ->where('student_id', $studentId)
+                ->where('school_year', $schoolYear)
+                ->orderBy('updated_at', 'DESC')
+                ->first();
+            $sectionId = $row['class_section_id'] ?? null;
+        }
+
+        if (empty($sectionId)) {
+            return 'N/A';
+        }
+
+        $name = $this->classSectionModel->getClassSectionNameBySectionId($sectionId);
+
+        return is_string($name) && $name !== '' ? strtoupper(trim($name)) : 'N/A';
+    }
+
+    protected function resolveActiveCalculator(): TuitionCalculatorInterface
+    {
+        $version = strtolower(trim((string) ($this->configurationModel->getConfig('tuition_calculator_version') ?? 'old')));
+
+        return $version === 'new' ? $this->newCalculator : $this->oldCalculator;
+    }
+
+    protected function getTuitionConfig(): array
+    {
+        return [
+            'grade_fee' => $this->configurationModel->getConfig('grade_fee'),
+            'first_student_fee' => $this->configurationModel->getConfig('first_student_fee'),
+            'second_student_fee' => $this->configurationModel->getConfig('second_student_fee'),
+            'youth_fee' => $this->configurationModel->getConfig('youth_fee'),
+            'new_tuition_full_amount' => $this->configurationModel->getConfig('new_tuition_full_amount'),
+            'new_tuition_second_student_discount' => $this->configurationModel->getConfig('new_tuition_second_student_discount'),
+            'new_tuition_third_student_discount' => $this->configurationModel->getConfig('new_tuition_third_student_discount'),
+            'new_tuition_fourth_plus_discount' => $this->configurationModel->getConfig('new_tuition_fourth_plus_discount'),
+        ];
+    }
+
+    protected function isWithinRefundWindow(string $refundDeadline): bool
+    {
+        if ($refundDeadline === '') {
+            return true;
+        }
+
+        try {
+            $timeZone = new \DateTimeZone((string) (config('School')->attendance['timezone'] ?? user_timezone()));
+            $today = new \DateTimeImmutable('today', $timeZone);
+            $deadline = new \DateTimeImmutable($refundDeadline, $timeZone);
+
+            return $today <= $deadline;
+        } catch (\Throwable $e) {
+            return true;
+        }
+    }
+
+    protected function toCents($amount): int
+    {
+        return (int) round(((float) $amount) * 100);
+    }
+
+    protected function fromCents(int $cents): string
+    {
+        return number_format($cents / 100, 2, '.', '');
+    }
+}
diff --git a/app/Libraries/Tuition/GradeLevelParser.php b/app/Libraries/Tuition/GradeLevelParser.php
new file mode 100644
index 0000000..086006f
--- /dev/null
+++ b/app/Libraries/Tuition/GradeLevelParser.php
@@ -0,0 +1,40 @@
+<?php
+
+namespace App\Libraries\Tuition;
+
+final class GradeLevelParser
+{
+    public static function parse($grade, int $gradeFee = 9): int
+    {
+        if (is_numeric($grade)) {
+            return (int) $grade;
+        }
+
+        if (!is_string($grade)) {
+            return 999;
+        }
+
+        $value = strtoupper(trim($grade));
+        $value = preg_replace('/\s+/', ' ', $value) ?? $value;
+        $value = str_replace(['.', '_', '-'], ['', '', ' '], $value);
+
+        if (in_array($value, ['K', 'KG', 'K G', 'KINDER', 'KINDERGARTEN'], true)) {
+            return 1;
+        }
+
+        if (in_array($value, ['PK', 'P K', 'PREK', 'PRE K', 'PRE KINDER', 'PREKINDER'], true)) {
+            return -1;
+        }
+
+        if (preg_match('/^Y(?:OUTH)?\s*(\d+)?$/', $value, $matches)) {
+            $offset = isset($matches[1]) && $matches[1] !== '' ? max(1, (int) $matches[1]) : 1;
+            return $gradeFee + $offset;
+        }
+
+        if (preg_match('/^(?:GR?ADE\s*)?(\d{1,2})\s*([A-Z]*)$/', $value, $matches)) {
+            return (int) $matches[1];
+        }
+
+        return 999;
+    }
+}
diff --git a/app/Libraries/Tuition/NewTuitionCalculatorService.php b/app/Libraries/Tuition/NewTuitionCalculatorService.php
new file mode 100644
index 0000000..299869a
--- /dev/null
+++ b/app/Libraries/Tuition/NewTuitionCalculatorService.php
@@ -0,0 +1,75 @@
+<?php
+
+namespace App\Libraries\Tuition;
+
+use App\Interfaces\TuitionCalculatorInterface;
+
+final class NewTuitionCalculatorService implements TuitionCalculatorInterface
+{
+    public function calculateFamilyTuition(array $students, array $config): array
+    {
+        $gradeFee = (int) ($config['grade_fee'] ?? 9);
+        $fullAmountCents = $this->toCents($config['new_tuition_full_amount'] ?? 370);
+        $secondDiscountCents = $this->toCents($config['new_tuition_second_student_discount'] ?? 50);
+        $thirdDiscountCents = $this->toCents($config['new_tuition_third_student_discount'] ?? 50);
+        $fourthPlusDiscountCents = $this->toCents($config['new_tuition_fourth_plus_discount'] ?? 100);
+
+        usort($students, function (array $left, array $right) use ($gradeFee): int {
+            $leftLevel = GradeLevelParser::parse($left['grade_level'] ?? null, $gradeFee);
+            $rightLevel = GradeLevelParser::parse($right['grade_level'] ?? null, $gradeFee);
+
+            return [$leftLevel, (int) ($left['student_id'] ?? 0)] <=> [$rightLevel, (int) ($right['student_id'] ?? 0)];
+        });
+
+        $details = [];
+
+        foreach (array_values($students) as $index => $student) {
+            $position = $index + 1;
+
+            if ($position === 1) {
+                $discountCents = 0;
+                $rule = 'new_first_student_full_amount';
+            } elseif ($position === 2) {
+                $discountCents = $secondDiscountCents;
+                $rule = 'new_second_student_discount';
+            } elseif ($position === 3) {
+                $discountCents = $thirdDiscountCents;
+                $rule = 'new_third_student_discount';
+            } else {
+                $discountCents = $fourthPlusDiscountCents;
+                $rule = 'new_fourth_plus_student_discount';
+            }
+
+            $amountCents = max(0, $fullAmountCents - $discountCents);
+
+            $details[] = [
+                'student_id' => (int) ($student['student_id'] ?? 0),
+                'student_name' => (string) ($student['student_name'] ?? ''),
+                'grade_level' => $student['grade_level'] ?? null,
+                'family_position' => $position,
+                'full_amount' => $this->fromCents($fullAmountCents),
+                'discount' => $this->fromCents($discountCents),
+                'rule' => $rule,
+                'amount' => $this->fromCents($amountCents),
+            ];
+        }
+
+        $total = array_sum(array_map(fn (array $detail): int => $this->toCents($detail['amount']), $details));
+
+        return [
+            'calculator' => 'new',
+            'total' => $this->fromCents($total),
+            'details' => $details,
+        ];
+    }
+
+    private function toCents($amount): int
+    {
+        return (int) round(((float) $amount) * 100);
+    }
+
+    private function fromCents(int $cents): string
+    {
+        return number_format($cents / 100, 2, '.', '');
+    }
+}
diff --git a/app/Libraries/Tuition/OldTuitionCalculatorService.php b/app/Libraries/Tuition/OldTuitionCalculatorService.php
new file mode 100644
index 0000000..7136f45
--- /dev/null
+++ b/app/Libraries/Tuition/OldTuitionCalculatorService.php
@@ -0,0 +1,65 @@
+<?php
+
+namespace App\Libraries\Tuition;
+
+use App\Interfaces\TuitionCalculatorInterface;
+
+final class OldTuitionCalculatorService implements TuitionCalculatorInterface
+{
+    public function calculateFamilyTuition(array $students, array $config): array
+    {
+        $gradeFee = (int) ($config['grade_fee'] ?? 9);
+        $firstStudentFee = $this->toCents($config['first_student_fee'] ?? 370);
+        $secondStudentFee = $this->toCents($config['second_student_fee'] ?? 200);
+        $youthFee = $this->toCents($config['youth_fee'] ?? 180);
+
+        usort($students, function (array $left, array $right) use ($gradeFee): int {
+            $leftLevel = GradeLevelParser::parse($left['grade_level'] ?? null, $gradeFee);
+            $rightLevel = GradeLevelParser::parse($right['grade_level'] ?? null, $gradeFee);
+
+            return [$leftLevel, (int) ($left['student_id'] ?? 0)] <=> [$rightLevel, (int) ($right['student_id'] ?? 0)];
+        });
+
+        $regularCount = 0;
+        $details = [];
+
+        foreach ($students as $student) {
+            $level = GradeLevelParser::parse($student['grade_level'] ?? null, $gradeFee);
+
+            if ($level > $gradeFee) {
+                $amountCents = $youthFee;
+                $rule = 'old_youth_fee';
+            } else {
+                $regularCount++;
+                $amountCents = $regularCount === 1 ? $firstStudentFee : $secondStudentFee;
+                $rule = $regularCount === 1 ? 'old_first_student_fee' : 'old_second_student_fee';
+            }
+
+            $details[] = [
+                'student_id' => (int) ($student['student_id'] ?? 0),
+                'student_name' => (string) ($student['student_name'] ?? ''),
+                'grade_level' => $student['grade_level'] ?? null,
+                'rule' => $rule,
+                'amount' => $this->fromCents($amountCents),
+            ];
+        }
+
+        $total = array_sum(array_map(fn (array $detail): int => $this->toCents($detail['amount']), $details));
+
+        return [
+            'calculator' => 'old',
+            'total' => $this->fromCents($total),
+            'details' => $details,
+        ];
+    }
+
+    private function toCents($amount): int
+    {
+        return (int) round(((float) $amount) * 100);
+    }
+
+    private function fromCents(int $cents): string
+    {
+        return number_format($cents / 100, 2, '.', '');
+    }
+}
diff --git a/app/Libraries/Tuition/TuitionForecastService.php b/app/Libraries/Tuition/TuitionForecastService.php
new file mode 100644
index 0000000..46b381c
--- /dev/null
+++ b/app/Libraries/Tuition/TuitionForecastService.php
@@ -0,0 +1,647 @@
+<?php
+
+namespace App\Libraries\Tuition;
+
+use App\Libraries\FinancialStatus;
+use App\Models\ClassSectionModel;
+use App\Models\ConfigurationModel;
+use App\Models\EnrollmentModel;
+use App\Models\PaymentModel;
+use App\Models\RefundModel;
+use App\Models\StudentClassModel;
+use App\Models\UserModel;
+
+class TuitionForecastService
+{
+    protected ConfigurationModel $configurationModel;
+    protected EnrollmentModel $enrollmentModel;
+    protected StudentClassModel $studentClassModel;
+    protected ClassSectionModel $classSectionModel;
+    protected PaymentModel $paymentModel;
+    protected RefundModel $refundModel;
+    protected UserModel $userModel;
+    protected OldTuitionCalculatorService $oldCalculator;
+    protected NewTuitionCalculatorService $newCalculator;
+
+    public function __construct()
+    {
+        $this->configurationModel = new ConfigurationModel();
+        $this->enrollmentModel = new EnrollmentModel();
+        $this->studentClassModel = new StudentClassModel();
+        $this->classSectionModel = new ClassSectionModel();
+        $this->paymentModel = new PaymentModel();
+        $this->refundModel = new RefundModel();
+        $this->userModel = new UserModel();
+        $this->oldCalculator = new OldTuitionCalculatorService();
+        $this->newCalculator = new NewTuitionCalculatorService();
+    }
+
+    public function calculate(string $schoolYear, string $semester, string $mode = 'compare', array $options = []): array
+    {
+        $schoolYear = trim($schoolYear) !== '' ? trim($schoolYear) : $this->getDefaultSchoolYear();
+        $semester = trim($semester) !== '' ? trim($semester) : $this->getDefaultSemester();
+        $mode = $this->normalizeMode($mode);
+        $options = $this->normalizeOptions($options);
+        $this->unitPriceOverride = $options['unit_price'];
+        $tuitionConfig = $this->getTuitionConfig();
+        $familyRows = [];
+        $summary = [
+            'family_count' => 0,
+            'student_count' => 0,
+            'billable_student_count' => 0,
+            'old_projected_tuition' => '0.00',
+            'new_projected_tuition' => '0.00',
+            'old_projected_income' => '0.00',
+            'new_projected_income' => '0.00',
+            'difference' => '0.00',
+            'projected_tuition' => '0.00',
+            'projected_income' => '0.00',
+            'unit_price' => '0.00',
+        ];
+
+        $oldProjectedCents = 0;
+        $newProjectedCents = 0;
+        $studentCount = 0;
+        $billableStudentCount = 0;
+
+        foreach ($this->loadFamilies($schoolYear, $semester) as $family) {
+            $parentId = (int) ($family['parent_id'] ?? 0);
+            if ($parentId <= 0) {
+                continue;
+            }
+
+            $studentContext = $this->loadFamilyStudents($parentId, $schoolYear, $semester, $options);
+            $students = $studentContext['students'];
+            $allStudents = $studentContext['all_students'];
+            $warnings = $studentContext['warnings'];
+
+            if (empty($allStudents)) {
+                continue;
+            }
+
+            $oldResult = $this->oldCalculator->calculateFamilyTuition($students, $tuitionConfig);
+            $newResult = $this->newCalculator->calculateFamilyTuition($students, $tuitionConfig);
+
+            $oldTotalCents = $this->toCents($oldResult['total'] ?? 0);
+            $newTotalCents = $this->toCents($newResult['total'] ?? 0);
+
+            $mergedDetails = $this->mergeStudentDetails($allStudents, $oldResult['details'] ?? [], $newResult['details'] ?? []);
+            $studentCount += count($allStudents);
+            $billableStudentCount += count($students);
+            $oldProjectedCents += $oldTotalCents;
+            $newProjectedCents += $newTotalCents;
+
+            $familyRows[] = [
+                'parent_id' => $parentId,
+                'parent_name' => $family['parent_name'] ?? ('Parent #' . $parentId),
+                'student_count' => count($allStudents),
+                'billable_student_count' => count($students),
+                'old_total' => $this->fromCents($oldTotalCents),
+                'new_total' => $this->fromCents($newTotalCents),
+                'difference' => $this->fromCents($newTotalCents - $oldTotalCents),
+                'warnings' => array_values(array_unique($warnings)),
+                'student_details' => $mergedDetails,
+            ];
+        }
+
+        usort($familyRows, static fn (array $left, array $right): int => strcmp((string) ($left['parent_name'] ?? ''), (string) ($right['parent_name'] ?? '')));
+
+        $summary['family_count'] = count($familyRows);
+        $summary['student_count'] = $studentCount;
+        $summary['billable_student_count'] = $billableStudentCount;
+        $summary['old_projected_tuition'] = $this->fromCents($oldProjectedCents);
+        $summary['new_projected_tuition'] = $this->fromCents($newProjectedCents);
+        $summary['old_projected_income'] = $summary['old_projected_tuition'];
+        $summary['new_projected_income'] = $summary['new_projected_tuition'];
+        $summary['difference'] = $this->fromCents($newProjectedCents - $oldProjectedCents);
+        $summary['projected_tuition'] = $mode === 'old' ? $summary['old_projected_tuition'] : $summary['new_projected_tuition'];
+        $summary['projected_income'] = $mode === 'old' ? $summary['old_projected_income'] : $summary['new_projected_income'];
+        $summary['unit_price'] = number_format((float) ($tuitionConfig['new_tuition_full_amount'] ?? 0), 2, '.', '');
+
+        return [
+            'school_year' => $schoolYear,
+            'semester' => $semester,
+            'calculator_mode' => $mode,
+            'options' => $options,
+            'summary' => $summary,
+            'families' => $familyRows,
+        ];
+    }
+
+    public function getAvailableSchoolYears(): array
+    {
+        $values = [];
+
+        if ($this->enrollmentModel->db->tableExists('enrollments')) {
+            $rows = $this->enrollmentModel->db->table('enrollments')
+                ->select('school_year')
+                ->where('school_year IS NOT NULL', null, false)
+                ->where('school_year !=', '')
+                ->groupBy('school_year')
+                ->orderBy('school_year', 'DESC')
+                ->get()
+                ->getResultArray();
+
+            foreach ($rows as $row) {
+                $value = trim((string) ($row['school_year'] ?? ''));
+                if ($value !== '') {
+                    $values[$value] = $value;
+                }
+            }
+        }
+
+        if ($this->paymentModel->db->tableExists('invoices')) {
+            $rows = $this->paymentModel->db->table('invoices')
+                ->select('school_year')
+                ->where('school_year IS NOT NULL', null, false)
+                ->where('school_year !=', '')
+                ->groupBy('school_year')
+                ->orderBy('school_year', 'DESC')
+                ->get()
+                ->getResultArray();
+
+            foreach ($rows as $row) {
+                $value = trim((string) ($row['school_year'] ?? ''));
+                if ($value !== '') {
+                    $values[$value] = $value;
+                }
+            }
+        }
+
+        if ($values === []) {
+            $default = $this->getDefaultSchoolYear();
+            if ($default !== '') {
+                $values[$default] = $default;
+            }
+        }
+
+        krsort($values);
+
+        return array_values($values);
+    }
+
+    public function getAvailableSemesters(): array
+    {
+        $values = [];
+
+        if ($this->enrollmentModel->db->tableExists('enrollments')) {
+            $rows = $this->enrollmentModel->db->table('enrollments')
+                ->select('semester')
+                ->where('semester IS NOT NULL', null, false)
+                ->where('semester !=', '')
+                ->groupBy('semester')
+                ->orderBy('semester', 'ASC')
+                ->get()
+                ->getResultArray();
+
+            foreach ($rows as $row) {
+                $value = trim((string) ($row['semester'] ?? ''));
+                if ($value !== '') {
+                    $values[$value] = $value;
+                }
+            }
+        }
+
+        if ($values === []) {
+            $default = $this->getDefaultSemester();
+            if ($default !== '') {
+                $values[$default] = $default;
+            }
+        }
+
+        return array_values($values);
+    }
+
+    protected function normalizeMode(string $mode): string
+    {
+        $value = strtolower(trim($mode));
+
+        return in_array($value, ['old', 'new'], true) ? $value : 'compare';
+    }
+
+    protected function normalizeOptions(array $options): array
+    {
+        $includeWithdrawnMode = strtolower(trim((string) ($options['include_withdrawn_mode'] ?? 'refund_deadline')));
+        if (!in_array($includeWithdrawnMode, ['refund_deadline', 'include', 'exclude'], true)) {
+            $includeWithdrawnMode = 'refund_deadline';
+        }
+
+        return [
+            'include_withdrawn_mode' => $includeWithdrawnMode,
+            'include_payment_pending' => $this->toBool($options['include_payment_pending'] ?? true),
+            'include_event_only' => $this->toBool($options['include_event_only'] ?? false),
+            'include_paid_invoices' => $this->toBool($options['include_paid_invoices'] ?? true),
+            'unit_price' => $this->normalizeMoney($options['unit_price'] ?? null),
+        ];
+    }
+
+    protected function loadFamilies(string $schoolYear, string $semester): array
+    {
+        $builder = $this->enrollmentModel->db->table('enrollments e')
+            ->select("e.parent_id, CONCAT(COALESCE(u.lastname, ''), ', ', COALESCE(u.firstname, '')) AS parent_name", false)
+            ->join('users u', 'u.id = e.parent_id', 'left')
+            ->where('e.school_year', $schoolYear)
+            ->groupBy('e.parent_id')
+            ->orderBy('parent_name', 'ASC');
+
+        $this->applyEnrollmentSemesterFilter($builder, 'e', $semester);
+
+        return $builder->get()->getResultArray();
+    }
+
+    protected function loadFamilyStudents(int $parentId, string $schoolYear, string $semester, array $options): array
+    {
+        $rows = $this->enrollmentModel->db->table('enrollments e')
+            ->select('e.*, s.firstname, s.lastname, s.is_active')
+            ->join('students s', 's.id = e.student_id', 'left')
+            ->where('e.parent_id', $parentId)
+            ->where('e.school_year', $schoolYear)
+            ->orderBy('e.updated_at', 'DESC')
+            ->orderBy('e.id', 'DESC')
+            ->get()
+            ->getResultArray();
+
+        $latestByStudent = [];
+        foreach ($rows as $row) {
+            $studentId = (int) ($row['student_id'] ?? 0);
+            if ($studentId <= 0 || isset($latestByStudent[$studentId])) {
+                continue;
+            }
+
+            if (!$this->matchesEnrollmentSemester($row, $semester)) {
+                continue;
+            }
+
+            $latestByStudent[$studentId] = $row;
+        }
+
+        ksort($latestByStudent);
+
+        $withinRefundWindow = $this->isWithinRefundWindow((string) ($this->configurationModel->getConfig('refund_deadline') ?? ''));
+        $students = [];
+        $allStudents = [];
+        $warnings = [];
+        $eventOnlyCount = 0;
+        $missingClassCount = 0;
+        $inactiveCount = 0;
+        $pendingSkippedCount = 0;
+
+        foreach ($latestByStudent as $row) {
+            $studentId = (int) ($row['student_id'] ?? 0);
+            $studentName = trim(((string) ($row['firstname'] ?? '')) . ' ' . ((string) ($row['lastname'] ?? '')));
+            $studentLabel = $studentName !== '' ? $studentName : ('Student #' . $studentId);
+
+            if ((int) ($row['is_active'] ?? 1) === 0) {
+                $inactiveCount++;
+                $allStudents[] = [
+                    'student_id' => $studentId,
+                    'student_name' => $studentLabel,
+                    'grade_level' => 'N/A',
+                    'billable' => false,
+                    'excluded_reason' => 'inactive',
+                ];
+                continue;
+            }
+
+            $inclusion = $this->resolveEnrollmentInclusion($row, $options, $withinRefundWindow);
+            if (!$inclusion['include']) {
+                if (($inclusion['reason'] ?? '') === 'payment_pending_excluded') {
+                    $pendingSkippedCount++;
+                }
+                continue;
+            }
+
+            $classFlags = $this->resolveStudentClassFlags($studentId, $schoolYear);
+            $gradeName = $this->resolveGradeName($studentId, $schoolYear, $row['class_section_id'] ?? null);
+            $studentBase = [
+                'student_id' => $studentId,
+                'student_name' => $studentLabel,
+                'grade_level' => $gradeName,
+                'billable' => false,
+                'excluded_reason' => null,
+            ];
+
+            if (!$classFlags['has_any_assignment']) {
+                $missingClassCount++;
+                $studentBase['excluded_reason'] = 'missing_class_assignment';
+                $allStudents[] = $studentBase;
+                continue;
+            }
+
+            if (!$classFlags['has_non_event_assignment']) {
+                $eventOnlyCount++;
+                $studentBase['excluded_reason'] = 'event_only';
+                $allStudents[] = $studentBase;
+                if ($options['include_event_only']) {
+                    $warnings[] = $studentLabel . ' is event-only and excluded from tuition billing.';
+                }
+                continue;
+            }
+
+            if ($gradeName === 'N/A') {
+                $warnings[] = $studentLabel . ' has no resolved class section grade.';
+            }
+
+            $studentBase['billable'] = true;
+            $allStudents[] = $studentBase;
+            $students[] = [
+                'student_id' => $studentId,
+                'student_name' => $studentLabel,
+                'grade_level' => $gradeName,
+            ];
+        }
+
+        if ($eventOnlyCount > 0) {
+            $warnings[] = $eventOnlyCount . ' event-only student(s) excluded from tuition.';
+        }
+
+        if ($missingClassCount > 0) {
+            $warnings[] = $missingClassCount . ' student(s) missing class assignments.';
+        }
+
+        if ($inactiveCount > 0) {
+            $warnings[] = $inactiveCount . ' inactive student(s) skipped.';
+        }
+
+        if ($pendingSkippedCount > 0) {
+            $warnings[] = $pendingSkippedCount . ' payment-pending student(s) skipped by filter.';
+        }
+
+        if ($this->toCents($this->configurationModel->getConfig('new_tuition_full_amount') ?? 0) <= 0) {
+            $warnings[] = 'New tuition full amount is missing or zero.';
+        }
+
+        return [
+            'students' => $students,
+            'all_students' => $allStudents,
+            'warnings' => array_values(array_unique($warnings)),
+        ];
+    }
+
+    protected function resolveEnrollmentInclusion(array $row, array $options, bool $withinRefundWindow): array
+    {
+        $admissionStatus = strtolower(trim((string) ($row['admission_status'] ?? '')));
+        $enrollmentStatus = strtolower(trim((string) ($row['enrollment_status'] ?? '')));
+
+        if ($admissionStatus === 'denied' || $enrollmentStatus === 'admission under review') {
+            return ['include' => false, 'reason' => 'not_admitted'];
+        }
+
+        if ($enrollmentStatus === 'payment pending') {
+            return ['include' => $options['include_payment_pending'], 'reason' => 'payment_pending_excluded'];
+        }
+
+        if ($enrollmentStatus === 'enrolled') {
+            return ['include' => true, 'reason' => null];
+        }
+
+        if (in_array($enrollmentStatus, ['withdrawn', 'refund pending', 'withdraw under review'], true)) {
+            if ($options['include_withdrawn_mode'] === 'include') {
+                return ['include' => true, 'reason' => null];
+            }
+
+            if ($options['include_withdrawn_mode'] === 'exclude') {
+                return ['include' => false, 'reason' => 'withdrawn_excluded'];
+            }
+
+            return ['include' => !$withinRefundWindow, 'reason' => 'refund_deadline_excluded'];
+        }
+
+        return ['include' => $admissionStatus === 'accepted', 'reason' => 'accepted_only'];
+    }
+
+    protected function resolveStudentClassFlags(int $studentId, string $schoolYear): array
+    {
+        $rows = $this->studentClassModel->where('student_id', $studentId)
+            ->where('school_year', $schoolYear)
+            ->findAll();
+
+        $hasAnyAssignment = !empty($rows);
+        $hasNonEventAssignment = false;
+        $hasEventOnlyAssignment = false;
+
+        foreach ($rows as $row) {
+            $isEventOnly = (int) ($row['is_event_only'] ?? 0) === 1;
+            $hasEventOnlyAssignment = $hasEventOnlyAssignment || $isEventOnly;
+            $hasNonEventAssignment = $hasNonEventAssignment || !$isEventOnly;
+        }
+
+        return [
+            'has_any_assignment' => $hasAnyAssignment,
+            'has_non_event_assignment' => $hasNonEventAssignment,
+            'has_event_only_assignment' => $hasEventOnlyAssignment,
+        ];
+    }
+
+    protected function resolveGradeName(int $studentId, string $schoolYear, $classSectionId = null): string
+    {
+        $sectionId = $classSectionId;
+
+        if (empty($sectionId)) {
+            $row = $this->studentClassModel
+                ->select('class_section_id')
+                ->where('student_id', $studentId)
+                ->where('school_year', $schoolYear)
+                ->where('is_event_only', 0)
+                ->orderBy('updated_at', 'DESC')
+                ->first();
+            $sectionId = $row['class_section_id'] ?? null;
+        }
+
+        if (empty($sectionId)) {
+            return 'N/A';
+        }
+
+        $name = $this->classSectionModel->getClassSectionNameBySectionId($sectionId);
+
+        return is_string($name) && trim($name) !== '' ? strtoupper(trim($name)) : 'N/A';
+    }
+
+    protected function calculateAlreadyCollected(int $parentId, string $schoolYear, string $semester): int
+    {
+        $paymentBuilder = $this->paymentModel->db->table('payments')
+            ->select('COALESCE(SUM(paid_amount),0) AS total_amount')
+            ->where('parent_id', $parentId)
+            ->where('school_year', $schoolYear);
+
+        if ($semester !== '') {
+            $paymentBuilder->where('semester', $semester);
+        }
+
+        if ($this->paymentModel->db->fieldExists('status', 'payments')) {
+            $paymentBuilder->groupStart()
+                ->whereNotIn('status', FinancialStatus::EXCLUDED_PAYMENT_STATUSES)
+                ->orWhere('status IS NULL', null, false)
+                ->groupEnd();
+        }
+
+        if ($this->paymentModel->db->fieldExists('is_void', 'payments')) {
+            $paymentBuilder->groupStart()
+                ->where('is_void', 0)
+                ->orWhere('is_void IS NULL', null, false)
+                ->groupEnd();
+        }
+
+        $paymentRow = $paymentBuilder->get()->getRowArray();
+        $paidCents = $this->toCents($paymentRow['total_amount'] ?? 0);
+
+        $refundBuilder = $this->refundModel->db->table('refunds')
+            ->select('COALESCE(SUM(refund_paid_amount),0) AS total_amount')
+            ->where('parent_id', $parentId)
+            ->where('school_year', $schoolYear)
+            ->whereIn('status', FinancialStatus::REFUND_REDUCES_INVOICE_STATUSES);
+
+        if ($semester !== '' && $this->refundModel->db->fieldExists('semester', 'refunds')) {
+            $refundBuilder->where('semester', $semester);
+        }
+
+        $refundRow = $refundBuilder->get()->getRowArray();
+        $refundCents = $this->toCents($refundRow['total_amount'] ?? 0);
+
+        return max(0, $paidCents - $refundCents);
+    }
+
+    protected function mergeStudentDetails(array $allStudents, array $oldDetails, array $newDetails): array
+    {
+        $oldMap = [];
+        foreach ($oldDetails as $detail) {
+            $oldMap[(int) ($detail['student_id'] ?? 0)] = $detail;
+        }
+
+        $newMap = [];
+        foreach ($newDetails as $detail) {
+            $newMap[(int) ($detail['student_id'] ?? 0)] = $detail;
+        }
+
+        $rows = [];
+        foreach ($allStudents as $student) {
+            $studentId = (int) ($student['student_id'] ?? 0);
+            $old = $oldMap[$studentId] ?? null;
+            $new = $newMap[$studentId] ?? null;
+
+            $rows[] = [
+                'student_id' => $studentId,
+                'student_name' => $student['student_name'] ?? '',
+                'grade_level' => $student['grade_level'] ?? 'N/A',
+                'billable' => (bool) ($student['billable'] ?? false),
+                'excluded_reason' => $student['excluded_reason'] ?? null,
+                'old_rule' => $old['rule'] ?? null,
+                'old_amount' => $old['amount'] ?? '0.00',
+                'new_rule' => $new['rule'] ?? null,
+                'new_amount' => $new['amount'] ?? '0.00',
+            ];
+        }
+
+        return $rows;
+    }
+
+    protected function getTuitionConfig(): array
+    {
+        return [
+            'grade_fee' => $this->configurationModel->getConfig('grade_fee'),
+            'first_student_fee' => $this->configurationModel->getConfig('first_student_fee'),
+            'second_student_fee' => $this->configurationModel->getConfig('second_student_fee'),
+            'youth_fee' => $this->configurationModel->getConfig('youth_fee'),
+            'new_tuition_full_amount' => $this->normalizedUnitPriceOverride(),
+            'new_tuition_second_student_discount' => $this->configurationModel->getConfig('new_tuition_second_student_discount'),
+            'new_tuition_third_student_discount' => $this->configurationModel->getConfig('new_tuition_third_student_discount'),
+            'new_tuition_fourth_plus_discount' => $this->configurationModel->getConfig('new_tuition_fourth_plus_discount'),
+        ];
+    }
+
+    protected ?string $unitPriceOverride = null;
+
+    protected function normalizedUnitPriceOverride(): string
+    {
+        return $this->unitPriceOverride
+            ?? (string) ($this->configurationModel->getConfig('new_tuition_full_amount') ?? '0.00');
+    }
+
+    protected function normalizeMoney($value): ?string
+    {
+        if ($value === null || trim((string) $value) === '') {
+            return null;
+        }
+
+        $normalized = preg_replace('/[^0-9.]+/', '', (string) $value);
+        if ($normalized === '' || !is_numeric($normalized)) {
+            return null;
+        }
+
+        $amount = (float) $normalized;
+
+        return $amount > 0 ? number_format($amount, 2, '.', '') : null;
+    }
+
+    protected function isWithinRefundWindow(string $refundDeadline): bool
+    {
+        if ($refundDeadline === '') {
+            return true;
+        }
+
+        try {
+            $timeZone = new \DateTimeZone((string) (config('School')->attendance['timezone'] ?? user_timezone()));
+            $today = new \DateTimeImmutable('today', $timeZone);
+            $deadline = new \DateTimeImmutable($refundDeadline, $timeZone);
+
+            return $today <= $deadline;
+        } catch (\Throwable $e) {
+            return true;
+        }
+    }
+
+    protected function getDefaultSchoolYear(): string
+    {
+        return (string) ($this->configurationModel->getConfig('school_year') ?? '');
+    }
+
+    protected function getDefaultSemester(): string
+    {
+        return '';
+    }
+
+    protected function applyEnrollmentSemesterFilter($builder, string $alias, string $semester): void
+    {
+        if ($semester === '') {
+            return;
+        }
+
+        $builder->groupStart()
+            ->where($alias . '.semester', $semester)
+            ->orWhere($alias . '.semester', '')
+            ->orWhere($alias . '.semester IS NULL', null, false)
+            ->groupEnd();
+    }
+
+    protected function matchesEnrollmentSemester(array $row, string $semester): bool
+    {
+        if ($semester === '') {
+            return true;
+        }
+
+        $value = trim((string) ($row['semester'] ?? ''));
+
+        return $value === '' || strcasecmp($value, $semester) === 0;
+    }
+
+    protected function toBool($value): bool
+    {
+        if (is_bool($value)) {
+            return $value;
+        }
+
+        $normalized = strtolower(trim((string) $value));
+
+        return in_array($normalized, ['1', 'true', 'yes', 'on'], true);
+    }
+
+    protected function toCents($amount): int
+    {
+        return (int) round(((float) $amount) * 100);
+    }
+
+    protected function fromCents(int $cents): string
+    {
+        return number_format($cents / 100, 2, '.', '');
+    }
+}
diff --git a/app/Models/AdditionalChargeModel.php b/app/Models/AdditionalChargeModel.php
index 14dd055..dc73398 100644
--- a/app/Models/AdditionalChargeModel.php
+++ b/app/Models/AdditionalChargeModel.php
@@ -35,7 +35,7 @@ class AdditionalChargeModel extends Model
         'description' => 'permit_empty|string',
         'amount'      => 'required|decimal',
         'due_date'    => 'permit_empty|valid_date',
-        'status'      => 'required|in_list[pending,applied]',
+        'status'      => 'required|in_list[pending,applied,voided]',
         'created_by'  => 'permit_empty|integer',
     ];
 
diff --git a/app/Models/PayPalPaymentModel.php b/app/Models/PayPalPaymentModel.php
deleted file mode 100644
index 302ec8d..0000000
--- a/app/Models/PayPalPaymentModel.php
+++ /dev/null
@@ -1,38 +0,0 @@
-<?php
-
-namespace App\Models;
-
-use CodeIgniter\Model;
-
-
-class PayPalPaymentModel extends Model
-{
-    protected $table = 'paypal_payments';
-    protected $primaryKey = 'id';
-    protected $allowedFields = [
-        'webhook_id', 
-        'parent_school_id', 
-        'order_id', 
-        'transaction_id',
-        'status', 
-        'amount', 
-        'currency', 
-        'paypal_fee', 
-        'net_amount',
-        'payer_email', 
-        'merchant_id', 
-        'event_type', 
-        'summary', 
-        'raw_payload',
-        'synced',
-        'semester',
-        'school_year',
-        'sync_attempts'
-    ];
-
-    // Enable timestamps
-    protected $useTimestamps = true;
-    protected $createdField  = 'created_at';
-    protected $updatedField  = ''; // not used; leave empty if not needed
-}
-
diff --git a/app/Models/PaymentModel.php b/app/Models/PaymentModel.php
index e77e8a7..b22b8d9 100644
--- a/app/Models/PaymentModel.php
+++ b/app/Models/PaymentModel.php
@@ -17,6 +17,7 @@ class PaymentModel extends Model
         'paid_amount',
         'balance',
         'number_of_installments',
+        'installment_seq',
         'transaction_id',
         'check_file',
         'check_number',
@@ -114,6 +115,7 @@ class PaymentModel extends Model
             ->selectSum('paid_amount', 'total_paid')
             ->where('parent_id', $parentId)
             ->where('school_year', $schoolYear)
+            ->whereNotIn('status', ['void', 'voided', 'refunded', 'failed', 'chargeback', 'declined', 'reversed', 'canceled', 'cancelled'])
             ->get()
             ->getRowArray();
 
diff --git a/app/Models/PaypalTransactionModel.php b/app/Models/PaypalTransactionModel.php
deleted file mode 100644
index ac109c8..0000000
--- a/app/Models/PaypalTransactionModel.php
+++ /dev/null
@@ -1,30 +0,0 @@
-<?php
-
-namespace App\Models;
-
-use CodeIgniter\Model;
-
-class PaypalTransactionModel extends Model
-{
-    protected $table      = 'paypal_transactions';
-    protected $primaryKey = 'id';
-
-    protected $allowedFields = [
-        'transaction_id',
-        'payment_id',
-        'firstname',
-        'lastname',
-        'event_type',
-        'payer_email',
-        'amount',
-        'currency',
-        'status',
-        'payment_method',
-        'transaction_fee',
-        'semester',
-        'school_year',
-        'raw_data'
-    ];
-
-    protected $useTimestamps = true;
-}
\ No newline at end of file
diff --git a/app/Views/administrator/paypal_transactions.php b/app/Views/administrator/paypal_transactions.php
deleted file mode 100644
index 0a00eff..0000000
--- a/app/Views/administrator/paypal_transactions.php
+++ /dev/null
@@ -1,84 +0,0 @@
-<?= $this->extend('layout/management_layout') ?>
-<?= $this->section('content') ?>
-<div class="container-fluid">
-    <div class="wrapper">
-        <div class="content"></div>
-        <h2 class="text-center mt-4 mb-3">PayPal Transactions</h2>
-        <?= $this->include('partials/academic_filter') ?>
-        <!-- Export Button -->
-        <div class="d-flex gap-2 mb-3 justify-content-end">
-            <a href="<?= base_url('admin/paypal-transactions/export') . ($keyword ? '?q=' . urlencode($keyword) : '') ?>"
-                class="btn btn-success">
-                Export CSV
-            </a>
-        </div>
-        <!-- Search Form -->
-        <!--
-        <form method="get" action="<?= base_url('admin/paypal-transactions') ?>" class="mb-3">
-            <?= csrf_field(); ?>
-            <div class="input-group">
-                <input type="text" name="q" value="<?= esc($keyword) ?>" class="form-control"
-                    placeholder="Search by transaction ID, email, order ID, or event type">
-                <button type="submit" class="btn btn-primary">Search</button>
-                <?php if ($keyword): ?>
-                    <a href="<?= base_url('admin/paypal-transactions') ?>" class="btn btn-secondary">Clear</a>
-                <?php endif; ?>
-            </div>
-        </form>
-        -->
-
-        <!-- Transactions Table -->
-        <table id="myTable" class="display table table-striped">
-            <thead>
-                <tr>
-                    <th>ID</th>
-                    <th>Transaction ID</th>
-                    <th>Order ID</th>
-                    <th>Parent School ID</th>
-                    <th>Email</th>
-                    <th>Amount</th>
-                    <th>Net Amount</th>
-                    <th>Currency</th>
-                    <th>Status</th>
-                    <th>Event Type</th>
-                    <th>Date</th>
-                </tr>
-            </thead>
-            <tbody>
-                <?php foreach ($transactions as $t): ?>
-                    <tr>
-                        <td><?= esc($t['id']) ?></td>
-                        <td><?= esc($t['transaction_id']) ?></td>
-                        <td><?= esc($t['order_id']) ?></td>
-                        <td><?= esc($t['parent_school_id']) ?></td>
-                        <td><?= esc($t['payer_email']) ?></td>
-                        <td>$<?= esc(number_format($t['amount'], 2)) ?></td>
-                        <td>$<?= esc(number_format($t['net_amount'], 2)) ?></td>
-                        <td><?= esc($t['currency']) ?></td>
-                        <td><?= esc($t['status']) ?></td>
-                        <td><?= esc($t['event_type']) ?></td>
-                        <td><?= esc(local_datetime($t['created_at'], 'm-d-Y H:i')) ?></td>
-                    </tr>
-                <?php endforeach; ?>
-            </tbody>
-        </table>
-        <!-- Pagination -->
-        <div class="d-flex justify-content-center">
-            <?= $pager->links() ?>
-        </div>
-    </div>
-</div>
-<?= $this->endSection() ?>
-
-<?= $this->section('scripts') ?>
-<script>
-    $(document).ready(function() {
-        $('#myTable').DataTable({
-            "order": [
-                [0, "desc"]
-            ],
-            "pageLength": 10
-        });
-    });
-</script>
-<?= $this->endSection() ?>
diff --git a/app/Views/administrator/trophy_final.php b/app/Views/administrator/trophy_final.php
index 9f76843..7a1295b 100644
--- a/app/Views/administrator/trophy_final.php
+++ b/app/Views/administrator/trophy_final.php
@@ -15,23 +15,65 @@ $totalSurprise  = array_sum(array_column($classResults, 'surprises'));
 $totalMissed    = array_sum(array_column($classResults, 'missed'));
 $overallAccuracy = $totalPredicted > 0 ? round($totalConfirmed / $totalPredicted * 100) : ($totalActual === 0 ? 100 : 0);
 
+$pct = static function (int $count, int $total): string {
+    return $total > 0 ? number_format(($count / $total) * 100, 1) . '%' : '0.0%';
+};
+
+$genderKey = static function (?string $gender): string {
+    $value = strtolower(trim((string)$gender));
+
+    return match (true) {
+        in_array($value, ['male', 'm', 'boy', 'boys'], true) => 'boys',
+        in_array($value, ['female', 'f', 'girl', 'girls'], true) => 'girls',
+        default => 'other',
+    };
+};
+
+$genderStats = static function (array $items) use ($genderKey): array {
+    $stats = ['boys' => 0, 'girls' => 0, 'other' => 0];
+
+    foreach ($items as $item) {
+        $stats[$genderKey($item['gender'] ?? '')]++;
+    }
+
+    return $stats;
+};
+
 // Winner gender breakdown.
 // "Winner" means actual year-end trophy winner.
 $totalWinnerBoys  = 0;
 $totalWinnerGirls = 0;
 $totalWinnerOther = 0;
+$allStudentsFlat   = [];
+$passStudents      = [];
+$trophyStudents    = [];
 
 // Sticker names.
-// 2 columns x 10 rows = 20 stickers per page.
-// Stickers print NAME ONLY.
-$winnerStickerNames = [];
+// 2 columns x 7 rows = 14 stickers per page.
+// Stickers print name and class section.
+$stickerColumns = 2;
+$stickerRows = 7;
+$stickerWidthInches = 4.0;
+$stickerHeightInches = 1.33;
+$stickerPrintablePageWidthInches = 8.0;
+$stickerPrintablePageHeightInches = 10.5;
+$stickersPerPage = $stickerColumns * $stickerRows;
+$winnerStickers = [];
 
 foreach ($classResults as $cls) {
     foreach (($cls['students'] ?? []) as $s) {
+        $allStudentsFlat[] = $s;
+
+        if (isset($s['year_score']) && is_numeric($s['year_score']) && (float)$s['year_score'] >= 60) {
+            $passStudents[] = $s;
+        }
+
         if (empty($s['actual'])) {
             continue;
         }
 
+        $trophyStudents[] = $s;
+
         $gender = strtolower(trim((string)($s['gender'] ?? '')));
 
         if (in_array($gender, ['male', 'm', 'boy', 'boys'], true)) {
@@ -43,9 +85,13 @@ foreach ($classResults as $cls) {
         }
 
         $name = trim((string)($s['name'] ?? ''));
+        $sectionName = trim((string)($cls['section_name'] ?? ''));
 
         if ($name !== '') {
-            $winnerStickerNames[] = $name;
+            $winnerStickers[] = [
+                'name' => $name,
+                'section' => $sectionName,
+            ];
         }
     }
 }
@@ -55,6 +101,10 @@ $totalWinners = $totalWinnerBoys + $totalWinnerGirls + $totalWinnerOther;
 $winnerBoysPct  = $totalWinners > 0 ? round(($totalWinnerBoys / $totalWinners) * 100, 1) : 0;
 $winnerGirlsPct = $totalWinners > 0 ? round(($totalWinnerGirls / $totalWinners) * 100, 1) : 0;
 $winnerOtherPct = $totalWinners > 0 ? round(($totalWinnerOther / $totalWinners) * 100, 1) : 0;
+$allGenderStats = $genderStats($allStudentsFlat);
+$passGenderStats = $genderStats($passStudents);
+$trophyGenderStats = $genderStats($trophyStudents);
+$totalPass = count($passStudents);
 ?>
 
 <style>
@@ -68,7 +118,7 @@ $winnerOtherPct = $totalWinners > 0 ? round(($totalWinnerOther / $totalWinners)
 
 @page {
     size: Letter portrait;
-    margin: 0.35in;
+    margin: 0.25in;
 }
 
 @media print {
@@ -162,11 +212,18 @@ $winnerOtherPct = $totalWinners > 0 ? round(($totalWinnerOther / $totalWinners)
 
     body.print-stickers-mode .sticker-page {
         display: grid !important;
-        grid-template-columns: repeat(2, 1fr);
-        grid-template-rows: repeat(10, 1fr);
+        grid-template-columns: repeat(<?= $stickerColumns ?>, <?= rtrim(rtrim(number_format($stickerWidthInches, 2, '.', ''), '0'), '.') ?>in);
+        grid-template-rows: repeat(<?= $stickerRows ?>, <?= rtrim(rtrim(number_format($stickerHeightInches, 2, '.', ''), '0'), '.') ?>in);
         gap: 0;
-        width: 100%;
-        height: 10.3in;
+        width: <?= rtrim(rtrim(number_format($stickerPrintablePageWidthInches, 2, '.', ''), '0'), '.') ?>in;
+        height: <?= rtrim(rtrim(number_format($stickerPrintablePageHeightInches, 2, '.', ''), '0'), '.') ?>in;
+        margin: 0 auto;
+        padding: 0;
+        box-sizing: border-box;
+        align-content: start;
+        justify-content: center;
+        page-break-inside: avoid;
+        break-inside: avoid-page;
         page-break-after: always;
         break-after: page;
     }
@@ -186,16 +243,36 @@ $winnerOtherPct = $totalWinners > 0 ? round(($totalWinnerOther / $totalWinners)
         overflow: hidden;
         min-height: 0;
         box-sizing: border-box;
+        width: <?= rtrim(rtrim(number_format($stickerWidthInches, 2, '.', ''), '0'), '.') ?>in;
+        height: <?= rtrim(rtrim(number_format($stickerHeightInches, 2, '.', ''), '0'), '.') ?>in;
     }
 
     body.print-stickers-mode .sticker-name {
         display: block !important;
-        font-size: 20pt;
+        font-size: 18pt;
         font-weight: 700;
         line-height: 1.1;
         color: #000 !important;
     }
 
+    body.print-stickers-mode .sticker-content {
+        display: flex !important;
+        flex-direction: column;
+        align-items: center;
+        justify-content: center;
+        width: 100%;
+        transform: translateY(0.22in);
+    }
+
+    body.print-stickers-mode .sticker-section {
+        display: block !important;
+        margin-top: 0.08in;
+        font-size: 10pt;
+        font-weight: 600;
+        line-height: 1.1;
+        color: #000 !important;
+    }
+
     body.print-stickers-mode .sticker-empty {
         visibility: hidden !important;
     }
@@ -219,7 +296,7 @@ $winnerOtherPct = $totalWinners > 0 ? round(($totalWinnerOther / $totalWinners)
 
         <div class="d-flex gap-2 flex-wrap">
             <button onclick="printWithCharts()" class="btn btn-outline-secondary btn-sm">
-                <i class="bi bi-printer-fill me-1"></i>Print
+                <i class="bi bi-printer-fill me-1"></i>Print Stats
             </button>
 
             <button onclick="printWinnerStickers()" class="btn btn-warning btn-sm">
@@ -548,13 +625,6 @@ $winnerOtherPct = $totalWinners > 0 ? round(($totalWinnerOther / $totalWinners)
                         </div>
                     </div>
 
-                    <div class="col-12 col-lg-3">
-                        <div class="border rounded p-3 text-center h-100">
-                            <div class="text-muted small mb-1">Unknown / Other</div>
-                            <div class="display-6 fw-bold text-secondary"><?= (int)$totalWinnerOther ?></div>
-                            <div class="fw-semibold"><?= number_format($winnerOtherPct, 1) ?>%</div>
-                        </div>
-                    </div>
                 </div>
 
                 <div class="mt-3">
@@ -577,17 +647,6 @@ $winnerOtherPct = $totalWinners > 0 ? round(($totalWinnerOther / $totalWinners)
                                  aria-valuemax="100">
                                 Girls <?= number_format($winnerGirlsPct, 1) ?>%
                             </div>
-
-                            <?php if ($totalWinnerOther > 0): ?>
-                                <div class="progress-bar bg-secondary"
-                                     role="progressbar"
-                                     style="width: <?= $winnerOtherPct ?>%;"
-                                     aria-valuenow="<?= $winnerOtherPct ?>"
-                                     aria-valuemin="0"
-                                     aria-valuemax="100">
-                                    Other <?= number_format($winnerOtherPct, 1) ?>%
-                                </div>
-                            <?php endif; ?>
                         <?php else: ?>
                             <div class="progress-bar bg-secondary"
                                  role="progressbar"
@@ -619,6 +678,50 @@ $winnerOtherPct = $totalWinners > 0 ? round(($totalWinnerOther / $totalWinners)
             </p>
         </div>
 
+        <h3 style="margin-bottom:6px;">Print Stats</h3>
+        <table data-no-mgmt-sticky style="margin-bottom:12px;">
+            <thead>
+                <tr>
+                    <th>Metric</th>
+                    <th style="text-align:center;">Count</th>
+                    <th style="text-align:center;">Percent</th>
+                    <th style="text-align:center;">Boys</th>
+                    <th style="text-align:center;">Boys %</th>
+                    <th style="text-align:center;">Girls</th>
+                    <th style="text-align:center;">Girls %</th>
+                </tr>
+            </thead>
+            <tbody>
+                <tr>
+                    <td>Total Students</td>
+                    <td style="text-align:center;"><?= $totalStudents ?></td>
+                    <td style="text-align:center;">100.0%</td>
+                    <td style="text-align:center;"><?= $allGenderStats['boys'] ?></td>
+                    <td style="text-align:center;"><?= $pct($allGenderStats['boys'], $totalStudents) ?></td>
+                    <td style="text-align:center;"><?= $allGenderStats['girls'] ?></td>
+                    <td style="text-align:center;"><?= $pct($allGenderStats['girls'], $totalStudents) ?></td>
+                </tr>
+                <tr>
+                    <td>Pass</td>
+                    <td style="text-align:center;"><?= $totalPass ?></td>
+                    <td style="text-align:center;"><?= $pct($totalPass, $totalStudents) ?></td>
+                    <td style="text-align:center;"><?= $passGenderStats['boys'] ?></td>
+                    <td style="text-align:center;"><?= $pct($passGenderStats['boys'], $totalPass) ?></td>
+                    <td style="text-align:center;"><?= $passGenderStats['girls'] ?></td>
+                    <td style="text-align:center;"><?= $pct($passGenderStats['girls'], $totalPass) ?></td>
+                </tr>
+                <tr>
+                    <td>Trophies</td>
+                    <td style="text-align:center;"><?= $totalWinners ?></td>
+                    <td style="text-align:center;"><?= $pct($totalWinners, $totalStudents) ?></td>
+                    <td style="text-align:center;"><?= $trophyGenderStats['boys'] ?></td>
+                    <td style="text-align:center;"><?= $pct($trophyGenderStats['boys'], $totalWinners) ?></td>
+                    <td style="text-align:center;"><?= $trophyGenderStats['girls'] ?></td>
+                    <td style="text-align:center;"><?= $pct($trophyGenderStats['girls'], $totalWinners) ?></td>
+                </tr>
+            </tbody>
+        </table>
+
         <h3 style="margin-bottom:4px;">Student Detail</h3>
         <table data-no-mgmt-sticky>
             <thead>
@@ -638,11 +741,15 @@ $winnerOtherPct = $totalWinners > 0 ? round(($totalWinnerOther / $totalWinners)
 
             <tbody>
                 <?php
-                $rank = 0;
                 foreach ($classResults as $cls):
-                    foreach ($cls['students'] as $s):
-                        if (!in_array($s['status'], ['confirmed', 'surprise'], true)) continue;
-                        $rank++;
+                    $classPrintRows = array_values(array_filter(
+                        $cls['students'],
+                        static fn (array $student): bool => in_array($student['status'], ['confirmed', 'surprise'], true)
+                    ));
+                    $classPrintRows = array_reverse($classPrintRows);
+
+                    foreach ($classPrintRows as $idx => $s):
+                        $rank = count($classPrintRows) - $idx;
                         $genderNorm = strtolower(trim((string)($s['gender'] ?? '')));
                         $isMale = in_array($genderNorm, ['male', 'm', 'boy'], true);
                         $statusLabel = match ($s['status']) {
@@ -761,13 +868,6 @@ $winnerOtherPct = $totalWinners > 0 ? round(($totalWinnerOther / $totalWinners)
                         <td style="text-align:center;"><?= (int)$totalWinnerGirls ?></td>
                         <td style="text-align:center;"><?= number_format($winnerGirlsPct, 1) ?>%</td>
                     </tr>
-                    <?php if ($totalWinnerOther > 0): ?>
-                    <tr>
-                        <td>Unknown / Other</td>
-                        <td style="text-align:center;"><?= (int)$totalWinnerOther ?></td>
-                        <td style="text-align:center;"><?= number_format($winnerOtherPct, 1) ?>%</td>
-                    </tr>
-                    <?php endif; ?>
                 </tbody>
 
                 <tfoot>
@@ -784,16 +884,19 @@ $winnerOtherPct = $totalWinners > 0 ? round(($totalWinnerOther / $totalWinners)
 
     <!-- Winner sticker print area: names only, no header, no score, no class -->
     <div id="winnerStickerPrintArea" class="winner-sticker-print-area">
-        <?php if (!empty($winnerStickerNames)): ?>
-            <?php foreach (array_chunk($winnerStickerNames, 20) as $chunk): ?>
+        <?php if (!empty($winnerStickers)): ?>
+            <?php foreach (array_chunk($winnerStickers, $stickersPerPage) as $chunk): ?>
                 <div class="sticker-page">
-                    <?php foreach ($chunk as $winnerName): ?>
+                    <?php foreach ($chunk as $winnerSticker): ?>
                         <div class="sticker-cell">
-                            <div class="sticker-name"><?= esc($winnerName) ?></div>
+                            <div class="sticker-content">
+                                <div class="sticker-name"><?= esc($winnerSticker['name']) ?></div>
+                                <div class="sticker-section"><?= esc($winnerSticker['section']) ?></div>
+                            </div>
                         </div>
                     <?php endforeach; ?>
 
-                    <?php for ($i = 0, $remaining = 20 - count($chunk); $i < $remaining; $i++): ?>
+                    <?php for ($i = 0, $remaining = $stickersPerPage - count($chunk); $i < $remaining; $i++): ?>
                         <div class="sticker-cell sticker-empty"></div>
                     <?php endfor; ?>
                 </div>
@@ -971,4 +1074,4 @@ window.addEventListener('beforeprint', function () {
 </script>
 <?= $this->endSection() ?>
 
-<?= $this->endSection() ?>
\ No newline at end of file
+<?= $this->endSection() ?>
diff --git a/app/Views/administrator/tuition_forecast.php b/app/Views/administrator/tuition_forecast.php
new file mode 100644
index 0000000..184c15b
--- /dev/null
+++ b/app/Views/administrator/tuition_forecast.php
@@ -0,0 +1,244 @@
+<?= $this->extend('layout/management_layout') ?>
+<?= $this->section('content') ?>
+
+<?php
+$filters = $filters ?? [];
+$result = $result ?? null;
+$summary = $result['summary'] ?? [];
+$mode = $filters['calculator_mode'] ?? 'compare';
+$fmtMoney = static fn($value): string => '$' . number_format((float) $value, 2);
+$warningText = static function (array $warnings): string {
+    $warnings = array_values(array_filter(array_map('trim', $warnings), 'strlen'));
+    return $warnings === [] ? 'None' : implode(' | ', $warnings);
+};
+?>
+
+<div class="container-fluid mt-4">
+    <div class="d-flex flex-wrap justify-content-between align-items-end gap-3 mb-4">
+        <div>
+            <h2 class="mt-4 mb-1">Tuition Collection Forecast</h2>
+            <p class="text-muted mb-0">Uses actual enrollment families from the selected school year to compare old and new projected tuition income.</p>
+        </div>
+        <?php if ($result): ?>
+            <?php
+            $exportQuery = http_build_query([
+                'school_year' => $result['school_year'] ?? '',
+                'semester' => $result['semester'] ?? '',
+                'calculator_mode' => $result['calculator_mode'] ?? 'compare',
+                'include_withdrawn_mode' => $filters['include_withdrawn_mode'] ?? 'refund_deadline',
+                'include_payment_pending' => !empty($filters['include_payment_pending']) ? '1' : '0',
+                'include_event_only' => !empty($filters['include_event_only']) ? '1' : '0',
+                'include_paid_invoices' => !empty($filters['include_paid_invoices']) ? '1' : '0',
+                'unit_price' => $filters['unit_price'] ?? '',
+            ]);
+            ?>
+            <a href="<?= site_url('administrator/tuition-forecast/export?' . $exportQuery) ?>" class="btn btn-success">
+                Export CSV
+            </a>
+        <?php endif; ?>
+    </div>
+
+    <div class="card shadow-sm mb-4">
+        <div class="card-body">
+            <form method="get" action="<?= site_url('administrator/tuition-forecast') ?>" class="row g-3 align-items-end">
+                <div class="col-md-3">
+                    <label for="school_year" class="form-label">School Year</label>
+                    <select id="school_year" name="school_year" class="form-select">
+                        <?php foreach (($schoolYears ?? []) as $schoolYear): ?>
+                            <option value="<?= esc($schoolYear) ?>" <?= ($filters['school_year'] ?? '') === $schoolYear ? 'selected' : '' ?>>
+                                <?= esc($schoolYear) ?>
+                            </option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div class="col-md-2">
+                    <label for="semester" class="form-label">Semester Filter</label>
+                    <select id="semester" name="semester" class="form-select">
+                        <option value="" <?= ($filters['semester'] ?? '') === '' ? 'selected' : '' ?>>All Year</option>
+                        <?php foreach (($semesters ?? []) as $semester): ?>
+                            <option value="<?= esc($semester) ?>" <?= ($filters['semester'] ?? '') === $semester ? 'selected' : '' ?>>
+                                <?= esc($semester) ?>
+                            </option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div class="col-md-2">
+                    <label for="calculator_mode" class="form-label">Calculator Mode</label>
+                    <select id="calculator_mode" name="calculator_mode" class="form-select">
+                        <option value="compare" <?= $mode === 'compare' ? 'selected' : '' ?>>Compare Both</option>
+                        <option value="old" <?= $mode === 'old' ? 'selected' : '' ?>>Old Only</option>
+                        <option value="new" <?= $mode === 'new' ? 'selected' : '' ?>>New Only</option>
+                    </select>
+                </div>
+                <div class="col-md-2">
+                    <label for="include_withdrawn_mode" class="form-label">Withdrawn Students</label>
+                    <select id="include_withdrawn_mode" name="include_withdrawn_mode" class="form-select">
+                        <option value="refund_deadline" <?= ($filters['include_withdrawn_mode'] ?? 'refund_deadline') === 'refund_deadline' ? 'selected' : '' ?>>Use Refund Deadline Rule</option>
+                        <option value="include" <?= ($filters['include_withdrawn_mode'] ?? '') === 'include' ? 'selected' : '' ?>>Always Include</option>
+                        <option value="exclude" <?= ($filters['include_withdrawn_mode'] ?? '') === 'exclude' ? 'selected' : '' ?>>Always Exclude</option>
+                    </select>
+                </div>
+                <div class="col-md-3">
+                    <label for="unit_price" class="form-label">Unit Price</label>
+                    <input
+                        type="number"
+                        min="0"
+                        step="0.01"
+                        id="unit_price"
+                        name="unit_price"
+                        class="form-control"
+                        value="<?= esc((string) ($filters['unit_price'] ?? ($summary['unit_price'] ?? ''))) ?>"
+                        placeholder="New tuition unit price">
+                </div>
+                <div class="col-md-2">
+                    <div class="form-check">
+                        <input class="form-check-input" type="checkbox" id="include_payment_pending" name="include_payment_pending" value="1" <?= !empty($filters['include_payment_pending']) ? 'checked' : '' ?>>
+                        <label class="form-check-label" for="include_payment_pending">Include payment-pending students</label>
+                    </div>
+                    <div class="form-check">
+                        <input class="form-check-input" type="checkbox" id="include_event_only" name="include_event_only" value="1" <?= !empty($filters['include_event_only']) ? 'checked' : '' ?>>
+                        <label class="form-check-label" for="include_event_only">Show event-only students in warnings</label>
+                    </div>
+                </div>
+                <div class="col-12">
+                    <button type="submit" class="btn btn-primary">Run Forecast</button>
+                </div>
+            </form>
+        </div>
+    </div>
+
+    <?php if ($result): ?>
+        <div class="row g-3 mb-4">
+            <div class="col-md-2">
+                <div class="card border-0 shadow-sm h-100">
+                    <div class="card-body">
+                        <div class="text-muted small">Total Parents</div>
+                        <div class="fs-4 fw-semibold"><?= esc((string) ($summary['family_count'] ?? 0)) ?></div>
+                    </div>
+                </div>
+            </div>
+            <div class="col-md-2">
+                <div class="card border-0 shadow-sm h-100">
+                    <div class="card-body">
+                        <div class="text-muted small">Total Students</div>
+                        <div class="fs-4 fw-semibold"><?= esc((string) ($summary['student_count'] ?? 0)) ?></div>
+                        <div class="small text-muted">Billable: <?= esc((string) ($summary['billable_student_count'] ?? 0)) ?></div>
+                    </div>
+                </div>
+            </div>
+            <div class="col-md-2">
+                <div class="card border-0 shadow-sm h-100">
+                    <div class="card-body">
+                        <div class="text-muted small">Old Projected Income</div>
+                        <div class="fs-5 fw-semibold"><?= esc($fmtMoney($summary['old_projected_income'] ?? ($summary['old_projected_tuition'] ?? 0))) ?></div>
+                    </div>
+                </div>
+            </div>
+            <div class="col-md-2">
+                <div class="card border-0 shadow-sm h-100">
+                    <div class="card-body">
+                        <div class="text-muted small">New Projected Income</div>
+                        <div class="fs-5 fw-semibold"><?= esc($fmtMoney($summary['new_projected_income'] ?? ($summary['new_projected_tuition'] ?? 0))) ?></div>
+                    </div>
+                </div>
+            </div>
+            <div class="col-md-2">
+                <div class="card border-0 shadow-sm h-100">
+                    <div class="card-body">
+                        <div class="text-muted small">Unit Price</div>
+                        <div class="fs-5 fw-semibold"><?= esc($fmtMoney($summary['unit_price'] ?? 0)) ?></div>
+                    </div>
+                </div>
+            </div>
+            <div class="col-md-2">
+                <div class="card border-0 shadow-sm h-100">
+                    <div class="card-body">
+                        <div class="text-muted small">Difference</div>
+                        <div class="fs-5 fw-semibold <?= ((float) ($summary['difference'] ?? 0)) >= 0 ? 'text-success' : 'text-danger' ?>">
+                            <?= esc($fmtMoney($summary['difference'] ?? 0)) ?>
+                        </div>
+                    </div>
+                </div>
+            </div>
+        </div>
+
+        <div class="card shadow-sm">
+            <div class="card-body">
+                <div class="table-responsive">
+                    <table class="table table-bordered align-middle">
+                        <thead class="table-light">
+                            <tr>
+                                <th>Parent / Family</th>
+                                <th>Student Count</th>
+                                <th>Billable Student Count</th>
+                                <th>Old Tuition Total</th>
+                                <th>New Tuition Total</th>
+                                <th>Difference</th>
+                                <th>Warnings</th>
+                                <th>Details</th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            <?php if (!empty($result['families'])): ?>
+                                <?php foreach ($result['families'] as $family): ?>
+                                    <tr>
+                                        <td><?= esc($family['parent_name'] ?? '') ?></td>
+                                        <td><?= esc((string) ($family['student_count'] ?? 0)) ?></td>
+                                        <td><?= esc((string) ($family['billable_student_count'] ?? 0)) ?></td>
+                                        <td><?= esc($fmtMoney($family['old_total'] ?? 0)) ?></td>
+                                        <td><?= esc($fmtMoney($family['new_total'] ?? 0)) ?></td>
+                                        <td class="<?= ((float) ($family['difference'] ?? 0)) >= 0 ? 'text-success' : 'text-danger' ?>">
+                                            <?= esc($fmtMoney($family['difference'] ?? 0)) ?>
+                                        </td>
+                                        <td class="small"><?= esc($warningText($family['warnings'] ?? [])) ?></td>
+                                        <td>
+                                            <details>
+                                                <summary>Students</summary>
+                                                <div class="table-responsive mt-2">
+                                                    <table class="table table-sm table-striped mb-0">
+                                                        <thead>
+                                                            <tr>
+                                                                <th>Student</th>
+                                                                <th>Grade</th>
+                                                                <th>Billable</th>
+                                                                <th>Excluded Reason</th>
+                                                                <th>Old Rule</th>
+                                                                <th>Old Amount</th>
+                                                                <th>New Rule</th>
+                                                                <th>New Amount</th>
+                                                            </tr>
+                                                        </thead>
+                                                        <tbody>
+                                                            <?php foreach (($family['student_details'] ?? []) as $detail): ?>
+                                                                <tr>
+                                                                    <td><?= esc($detail['student_name'] ?? '') ?></td>
+                                                                    <td><?= esc($detail['grade_level'] ?? '') ?></td>
+                                                                    <td><?= !empty($detail['billable']) ? 'Yes' : 'No' ?></td>
+                                                                    <td><?= esc((string) ($detail['excluded_reason'] ?? '')) ?></td>
+                                                                    <td><?= esc((string) ($detail['old_rule'] ?? '')) ?></td>
+                                                                    <td><?= esc($fmtMoney($detail['old_amount'] ?? 0)) ?></td>
+                                                                    <td><?= esc((string) ($detail['new_rule'] ?? '')) ?></td>
+                                                                    <td><?= esc($fmtMoney($detail['new_amount'] ?? 0)) ?></td>
+                                                                </tr>
+                                                            <?php endforeach; ?>
+                                                        </tbody>
+                                                    </table>
+                                                </div>
+                                            </details>
+                                        </td>
+                                    </tr>
+                                <?php endforeach; ?>
+                            <?php else: ?>
+                                <tr>
+                                    <td colspan="8" class="text-center text-muted">No forecastable families matched the selected filters.</td>
+                                </tr>
+                            <?php endif; ?>
+                        </tbody>
+                    </table>
+                </div>
+            </div>
+        </div>
+    <?php endif; ?>
+</div>
+
+<?= $this->endSection() ?>
diff --git a/app/Views/grading/all_decisions.php b/app/Views/grading/all_decisions.php
index 100cc9d..7520ccc 100644
--- a/app/Views/grading/all_decisions.php
+++ b/app/Views/grading/all_decisions.php
@@ -6,7 +6,7 @@
         <h2 class="text-center mt-4 mb-4">Student Decisions — All Students</h2>
 
         <!-- School Year filter only -->
-        <form method="get" class="row g-2 align-items-center justify-content-center mb-3">
+        <form method="get" class="row g-2 align-items-center justify-content-center mb-3 no-print">
             <div class="col-auto"><label class="form-label mb-0">School year</label></div>
             <div class="col-auto">
                 <select name="school_year" class="form-select form-select-sm" style="min-width: 180px;">
@@ -35,7 +35,10 @@
                     <span class="badge bg-warning text-dark ms-2">Not yet generated</span>
                 <?php endif; ?>
             </div>
-            <div class="d-flex gap-2 flex-wrap">
+            <div class="d-flex gap-2 flex-wrap no-print">
+                <button type="button" class="btn btn-outline-secondary btn-sm" onclick="window.print()">
+                    Print Stats
+                </button>
                 <a class="btn btn-outline-secondary btn-sm" href="<?= base_url('grading') ?>">
                     Grading
                 </a>
@@ -56,7 +59,7 @@
         <?php endif; ?>
 
         <!-- Generate / Regenerate button -->
-        <form method="post" action="<?= site_url('grading/decisions/generate') ?>" class="mb-3">
+        <form method="post" action="<?= site_url('grading/decisions/generate') ?>" class="mb-3 no-print">
             <?= csrf_field() ?>
             <input type="hidden" name="school_year" value="<?= esc($schoolYear ?? '') ?>">
             <button type="submit" class="btn btn-primary">
@@ -93,10 +96,42 @@
             elseif ($r['decision'] === '' || $r['source'] === 'pending') $stats['Pending']++;
             else $stats['Other']++;
         }
+
+        $pct = static function (int $count, int $total): string {
+            return $total > 0 ? number_format(($count / $total) * 100, 1) . '%' : '0.0%';
+        };
+
+        $genderKey = static function (?string $gender): string {
+            $value = strtolower(trim((string)$gender));
+
+            return match (true) {
+                in_array($value, ['male', 'm', 'boy', 'boys'], true) => 'boys',
+                in_array($value, ['female', 'f', 'girl', 'girls'], true) => 'girls',
+                default => 'other',
+            };
+        };
+
+        $genderStats = static function (array $items) use ($genderKey): array {
+            $stats = ['boys' => 0, 'girls' => 0, 'other' => 0];
+
+            foreach ($items as $item) {
+                $stats[$genderKey($item['gender'] ?? '')]++;
+            }
+
+            return $stats;
+        };
+
+        $totalStudents = count($rows);
+        $passRows = array_values(array_filter($rows, static fn (array $row): bool => (string)($row['decision'] ?? '') === 'Pass'));
+        $trophyRows = array_values(array_filter($rows, static fn (array $row): bool => !empty($row['is_trophy'])));
+
+        $allGenderStats = $genderStats($rows);
+        $passGenderStats = $genderStats($passRows);
+        $trophyGenderStats = $genderStats($trophyRows);
         ?>
 
         <!-- Summary cards -->
-        <div class="d-flex gap-3 mb-3 flex-wrap">
+        <div class="d-flex gap-3 mb-3 flex-wrap no-print">
             <div class="card text-center px-4 py-2 border-success">
                 <div class="fs-4 fw-bold text-success"><?= $stats['Pass'] ?></div>
                 <div class="text-muted small">Pass</div>
@@ -115,7 +150,60 @@
             </div>
         </div>
 
-        <div class="table-responsive">
+        <div class="print-only" style="margin-bottom:14px;">
+            <div style="text-align:center;margin-bottom:10px;border-bottom:2px solid #333;padding-bottom:6px;">
+                <h2 style="margin:0;">Student Decisions Summary — <?= esc($schoolYear ?? '') ?></h2>
+                <p style="margin:3px 0 0;font-size:10px;color:#555;">
+                    Trophy counts use the same year-score rule as the trophy final page.
+                </p>
+            </div>
+
+            <h3 style="margin-bottom:6px;">Print Stats</h3>
+            <table data-no-mgmt-sticky style="margin-bottom:12px;">
+                <thead>
+                    <tr>
+                        <th>Metric</th>
+                        <th style="text-align:center;">Count</th>
+                        <th style="text-align:center;">Percent</th>
+                        <th style="text-align:center;">Boys</th>
+                        <th style="text-align:center;">Boys %</th>
+                        <th style="text-align:center;">Girls</th>
+                        <th style="text-align:center;">Girls %</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    <tr>
+                        <td>Total Students</td>
+                        <td style="text-align:center;"><?= $totalStudents ?></td>
+                        <td style="text-align:center;">100.0%</td>
+                        <td style="text-align:center;"><?= $allGenderStats['boys'] ?></td>
+                        <td style="text-align:center;"><?= $pct($allGenderStats['boys'], $totalStudents) ?></td>
+                        <td style="text-align:center;"><?= $allGenderStats['girls'] ?></td>
+                        <td style="text-align:center;"><?= $pct($allGenderStats['girls'], $totalStudents) ?></td>
+                    </tr>
+                    <tr>
+                        <td>Pass</td>
+                        <td style="text-align:center;"><?= count($passRows) ?></td>
+                        <td style="text-align:center;"><?= $pct(count($passRows), $totalStudents) ?></td>
+                        <td style="text-align:center;"><?= $passGenderStats['boys'] ?></td>
+                        <td style="text-align:center;"><?= $pct($passGenderStats['boys'], count($passRows)) ?></td>
+                        <td style="text-align:center;"><?= $passGenderStats['girls'] ?></td>
+                        <td style="text-align:center;"><?= $pct($passGenderStats['girls'], count($passRows)) ?></td>
+                    </tr>
+                    <tr>
+                        <td>Trophies</td>
+                        <td style="text-align:center;"><?= count($trophyRows) ?></td>
+                        <td style="text-align:center;"><?= $pct(count($trophyRows), $totalStudents) ?></td>
+                        <td style="text-align:center;"><?= $trophyGenderStats['boys'] ?></td>
+                        <td style="text-align:center;"><?= $pct($trophyGenderStats['boys'], count($trophyRows)) ?></td>
+                        <td style="text-align:center;"><?= $trophyGenderStats['girls'] ?></td>
+                        <td style="text-align:center;"><?= $pct($trophyGenderStats['girls'], count($trophyRows)) ?></td>
+                    </tr>
+                </tbody>
+            </table>
+        </div>
+
+        <div class="table-responsive no-print">
             <table class="table table-bordered table-striped align-middle w-100 all-decisions-dt"
                    data-no-mgmt-sticky data-no-dt-fixedheader>
                 <thead class="table-light">
@@ -174,7 +262,7 @@
         </div>
 
         <!-- Legend -->
-        <div class="mt-2 mb-4 d-flex gap-2 flex-wrap align-items-center">
+        <div class="mt-2 mb-4 d-flex gap-2 flex-wrap align-items-center no-print">
             <?php foreach ($decisionBadge as $label => $color): ?>
                 <span class="badge bg-<?= esc($color) ?> px-2 py-1"><?= esc($label) ?></span>
             <?php endforeach; ?>
@@ -189,8 +277,29 @@
 
 <?= $this->section('scripts') ?>
 <style>
+    .print-only { display: none !important; }
     .grade-orange td { background: #fff3cd !important; color: #8a5d00; }
     .grade-red td    { background: #f8d7da !important; color: #842029; }
+
+    @media print {
+        .no-print { display: none !important; }
+        .print-only { display: block !important; }
+        body { font-size: 11px; }
+        .container-fluid { padding: 0 !important; }
+        table { width: 100%; border-collapse: collapse; font-size: 10px; }
+        table th, table td { border: 1px solid #bbb; padding: 3px 5px; }
+        table thead {
+            background: #333 !important;
+            color: #fff !important;
+            -webkit-print-color-adjust: exact;
+            print-color-adjust: exact;
+        }
+        table thead th {
+            position: static !important;
+            top: auto !important;
+            box-shadow: none !important;
+        }
+    }
 </style>
 <script>
 (function () {
diff --git a/app/Views/grading/below_sixty_decisions.php b/app/Views/grading/below_sixty_decisions.php
index a442ea9..64daf28 100644
--- a/app/Views/grading/below_sixty_decisions.php
+++ b/app/Views/grading/below_sixty_decisions.php
@@ -147,6 +147,7 @@ if (empty($schoolYears) && $schoolYear !== '') {
                     <thead class="table-light">
                         <tr>
                             <th style="min-width:160px">Student Name</th>
+                            <th class="text-center">Age</th>
                             <th>Class-Section</th>
                             <th class="text-center">Year Score</th>
                             <th style="min-width:300px">Comments / Rationale &amp; Decision</th>
@@ -177,9 +178,11 @@ if (empty($schoolYears) && $schoolYear !== '') {
                             <tr class="<?= esc($rowClass) ?>">
                                 <td><?= esc($studentLabel) ?></td>
 
+                                <td class="text-center"><?= esc((string)($row['age'] ?? '—')) ?></td>
+
                                 <td><?= esc($row['class_section_name'] ?? '—') ?></td>
 
-                                <td class="text-center">
+                                <td class="text-center" data-order="<?= esc($scoreVal !== null ? (string)$scoreVal : '-1') ?>">
                                     <div class="fw-semibold"><?= $displayScore($scoreRaw) ?></div>
 
                                     <button type="button"
@@ -400,7 +403,7 @@ if (empty($schoolYears) && $schoolYear !== '') {
                     pageLength: 100,
                     lengthMenu: [10, 25, 50, 100, 200],
                     columnDefs: [
-                        { orderable: false, targets: [3] }
+                        { orderable: false, targets: [4] }
                     ]
                 });
             } catch (_) {}
@@ -695,4 +698,4 @@ if (empty($schoolYears) && $schoolYear !== '') {
     });
 })();
 </script>
-<?= $this->endSection() ?>
\ No newline at end of file
+<?= $this->endSection() ?>
diff --git a/app/Views/parent/payment_view.php b/app/Views/parent/payment_view.php
index c8406db..6a82b9f 100644
--- a/app/Views/parent/payment_view.php
+++ b/app/Views/parent/payment_view.php
@@ -40,12 +40,7 @@
 
         <div class="col-md-6">
             <h4>Payment Options</h4>
-            <form method="post" action="<?= base_url('payments/createPaypalPayment/' . $payment['id']) ?>">
-                <?= csrf_field(); ?>
-                <button type="submit" class="btn btn-primary btn-block">
-                    Pay via PayPal
-                </button>
-            </form>
+            <p class="text-muted mb-0">Online payment is currently unavailable. Please contact the school office to complete payment.</p>
         </div>
     </div>
 </div>
diff --git a/app/Views/partials/navbar_back.php b/app/Views/partials/navbar_back.php
index 8fbb2ad..a55c10d 100644
--- a/app/Views/partials/navbar_back.php
+++ b/app/Views/partials/navbar_back.php
@@ -133,9 +133,9 @@ $role = strtolower(session()->get('role') ?? 'guest');
                         <a class="dropdown-item" href="/discounts/list">Discount Management</a>
                         <a class="dropdown-item" href="/expenses/index">Expenses Management</a>
                         <a class="dropdown-item" href="/payment/financial_report">Financial Report</a>
+                        <a class="dropdown-item" href="/administrator/tuition-forecast">Tuition Forecast</a>
                         <a class="dropdown-item" href="/invoice_payment/invoice_management">Invoices Management</a>
                         <a class="dropdown-item" href="/payment/manual_pay">Manual Payment</a>
-                        <a class="dropdown-item" href="/administrator/paypal_transactions">PaypalTransactions</a>
                         <a class="dropdown-item" href="/refunds/list">Refund Management</a>
                         <a class="dropdown-item" href="/reimbursements/index">Reimbursement Management</a>
                         <a class="dropdown-item" href="/payment/notification_management">Payment Notification Management</a>
@@ -233,9 +233,9 @@ $role = strtolower(session()->get('role') ?? 'guest');
                         <a class="dropdown-item" href="/discounts/list">Discount Management</a>
                         <a class="dropdown-item" href="/expenses/index">Expenses Management</a>
                         <a class="dropdown-item" href="/payment/financial_report">Financial Report</a>
+                        <a class="dropdown-item" href="/administrator/tuition-forecast">Tuition Forecast</a>
                         <a class="dropdown-item" href="/invoice_payment/invoice_management">Invoices Management</a>
                         <a class="dropdown-item" href="/payment/manual_pay">Manual Payment</a>
-                        <a class="dropdown-item" href="/administrator/paypal_transactions">PaypalTransactions</a>
                         <a class="dropdown-item" href="/refunds/list">Refund Management</a>
                         <a class="dropdown-item" href="/reimbursements/index">Reimbursement Management</a>
                     </div>
@@ -323,9 +323,9 @@ $role = strtolower(session()->get('role') ?? 'guest');
                     <div class="dropdown-menu">
                         <a class="dropdown-item" href="/expenses/index">Expenses Management</a>
                         <a class="dropdown-item" href="/payment/financial_report">Financial Report</a>
+                        <a class="dropdown-item" href="/administrator/tuition-forecast">Tuition Forecast</a>
                         <a class="dropdown-item" href="/invoice_payment/invoice_management">Invoices Management</a>
                         <a class="dropdown-item" href="/payment/manual_pay">Manual Payment</a>
-                        <a class="dropdown-item" href="/administrator/paypal_transactions">PaypalTransactions</a>
                         <a class="dropdown-item" href="/refunds/list">Refund Management</a>
                         <a class="dropdown-item" href="/reimbursements/index">Reimbursement Management</a>
                     </div>
diff --git a/app/Views/payment/financial_report_summary.php b/app/Views/payment/financial_report_summary.php
index 405315f..6ff0f2b 100644
--- a/app/Views/payment/financial_report_summary.php
+++ b/app/Views/payment/financial_report_summary.php
@@ -61,8 +61,8 @@
     </div>
     <div class="col-12 col-lg-6">
       <div class="h-100 p-3 border rounded">
-        <h3 class="h5">Expense Breakdown</h3>
-        <canvas id="expenseChart" style="max-height:320px; width:100%;"></canvas>
+        <h3 class="h5">Expenses out of Net Amount</h3>
+        <canvas id="netExpenseChart" style="max-height:320px; width:100%;"></canvas>
       </div>
     </div>
   </div>
@@ -77,10 +77,49 @@
 
 <script>
 function fmt(n){ return '$' + Number(n||0).toFixed(2); }
+const initialSummaryData = {
+  schoolYear: <?= json_encode((string)($schoolYear ?? '')) ?>,
+  totalCharges: <?= json_encode((float)($totalCharges ?? 0)) ?>,
+  totalEventFees: <?= json_encode((float)($totalEventFees ?? 0)) ?>,
+  totalExtraCharges: <?= json_encode((float)($totalExtraCharges ?? 0)) ?>,
+  totalDiscounts: <?= json_encode((float)($totalDiscounts ?? 0)) ?>,
+  totalRefunds: <?= json_encode((float)($totalRefunds ?? 0)) ?>,
+  totalExpenses: <?= json_encode((float)($totalExpenses ?? 0)) ?>,
+  totalReimbursements: <?= json_encode((float)($totalReimbursements ?? 0)) ?>,
+  donationToSchool: <?= json_encode((float)($donationToSchool ?? 0)) ?>,
+  totalPaid: <?= json_encode((float)($totalPaid ?? 0)) ?>,
+  amountCollected: <?= json_encode((float)($amountCollected ?? 0)) ?>,
+  totalUnpaid: <?= json_encode((float)($totalUnpaid ?? 0)) ?>,
+  netAmount: <?= json_encode((float)($netAmount ?? 0)) ?>
+};
+
+function applySummaryData(d) {
+  document.getElementById('summaryPeriod').textContent = 'Report for School Year: ' + (d.schoolYear || '');
+  document.getElementById('sumCharges').textContent    = fmt(d.totalCharges);
+  if (document.getElementById('sumEventFees')) {
+    document.getElementById('sumEventFees').textContent = fmt(d.totalEventFees || 0);
+  }
+  if (document.getElementById('sumExtraCharges')) {
+    document.getElementById('sumExtraCharges').textContent = fmt(d.totalExtraCharges || 0);
+  }
+  document.getElementById('sumDiscounts').textContent  = fmt(d.totalDiscounts);
+  document.getElementById('sumRefunds').textContent    = fmt(d.totalRefunds);
+  document.getElementById('sumExpenses').textContent   = fmt(d.totalExpenses);
+  document.getElementById('sumReimb').textContent      = fmt(d.totalReimbursements);
+  if (document.getElementById('sumDonationToSchool')) {
+    document.getElementById('sumDonationToSchool').textContent = fmt(d.donationToSchool);
+  }
+  document.getElementById('sumNet').textContent        = fmt(d.netAmount);
+  document.getElementById('sumCollected').textContent  = fmt(d.amountCollected || d.totalPaid || 0);
+  document.getElementById('sumUnpaid').textContent     = fmt(d.totalUnpaid);
+}
+
 // Auto-submit school year on change and hydrate via API
 document.addEventListener('DOMContentLoaded', function() {
     const sel = document.querySelector('#summaryYearFilter select[name="school_year"]');
     if (sel) sel.addEventListener('change', function(){ loadSummary(); });
+    applySummaryData(initialSummaryData);
+    renderCharts(initialSummaryData);
     loadSummary();
 });
 
@@ -97,26 +136,7 @@ function loadSummary(){
     .then(d => {
       if (mySeq !== __sumSeq) return; // stale response
       if (!d || d.ok !== true) return;
-      document.getElementById('summaryPeriod').textContent = 'Report for School Year: ' + (d.schoolYear||'');
-      document.getElementById('sumCharges').textContent    = fmt(d.totalCharges);
-      if (document.getElementById('sumEventFees')) {
-        document.getElementById('sumEventFees').textContent = fmt(d.totalEventFees || 0);
-      }
-      if (document.getElementById('sumExtraCharges')) {
-        document.getElementById('sumExtraCharges').textContent = fmt(d.totalExtraCharges || 0);
-      }
-      document.getElementById('sumDiscounts').textContent  = fmt(d.totalDiscounts);
-      document.getElementById('sumRefunds').textContent    = fmt(d.totalRefunds);
-      document.getElementById('sumExpenses').textContent   = fmt(d.totalExpenses);
-      document.getElementById('sumReimb').textContent      = fmt(d.totalReimbursements);
-      if (document.getElementById('sumDonationToSchool')) {
-        document.getElementById('sumDonationToSchool').textContent = fmt(d.donationToSchool);
-      }
-      document.getElementById('sumNet').textContent        = fmt(d.netAmount);
-      document.getElementById('sumCollected').textContent  = fmt(d.amountCollected);
-      document.getElementById('sumUnpaid').textContent     = fmt(d.totalUnpaid);
-
-      // Refresh charts with new data
+      applySummaryData(d);
       renderCharts(d);
     })
     .catch(()=>{});
@@ -127,7 +147,7 @@ function renderCharts(d){
   // Destroy existing if present
   if (window._summaryChart) { window._summaryChart.destroy(); }
   if (window._collectedChart) { window._collectedChart.destroy(); }
-  if (window._expenseChart) { window._expenseChart.destroy(); }
+  if (window._netExpenseChart) { window._netExpenseChart.destroy(); }
   const summaryCtx = document.getElementById('summaryChart').getContext('2d');
   window._summaryChart = new Chart(summaryCtx, {
     type: 'bar',
@@ -152,11 +172,44 @@ function renderCharts(d){
     options: { responsive:true, plugins:{ legend:{ position:'bottom' } } }
   });
 
-  const expenseCtx = document.getElementById('expenseChart').getContext('2d');
-  window._expenseChart = new Chart(expenseCtx, {
+  const netExpenseCtx = document.getElementById('netExpenseChart').getContext('2d');
+  const netAmount = Number(d.netAmount || 0);
+  const totalExpenses = Number(d.totalExpenses || 0);
+  const expensePortion = Math.max(0, Math.min(totalExpenses, netAmount));
+  const remainingNet = Math.max(0, netAmount - expensePortion);
+  const expensePercent = netAmount > 0 ? ((totalExpenses / netAmount) * 100).toFixed(1) : '0.0';
+  const remainingPercent = netAmount > 0 ? ((remainingNet / netAmount) * 100).toFixed(1) : '0.0';
+  const netExpenseValues = [expensePortion, remainingNet];
+  const netExpenseLabels = [
+    'Expenses (' + expensePercent + '%)',
+    'Remaining Net (' + remainingPercent + '%)'
+  ];
+  window._netExpenseChart = new Chart(netExpenseCtx, {
     type: 'pie',
-    data: { labels: ['Expenses','Reimbursements'], datasets: [{ data:[ d.totalExpenses||0, d.totalReimbursements||0 ], backgroundColor: ['#dc3545','#6f42c1']}]},
-    options: { responsive:true }
+    data: {
+      labels: netExpenseLabels,
+      datasets: [{
+        data: netExpenseValues,
+        backgroundColor: ['#20c997', '#dc3545'],
+        borderWidth: 1
+      }]
+    },
+    options: {
+      responsive: true,
+      plugins: {
+        legend: { position: 'bottom' },
+        tooltip: {
+          callbacks: {
+            label: function(context) {
+              if (context.dataIndex === 0) {
+                return 'Expenses: ' + fmt(totalExpenses) + ' (' + expensePercent + '% of net amount)';
+              }
+              return 'Remaining Net: ' + fmt(remainingNet) + ' (' + remainingPercent + '%)';
+            }
+          }
+        }
+      }
+    }
   });
 }
 </script>
@@ -174,82 +227,4 @@ document.addEventListener('DOMContentLoaded', function() {
   }
 });
 </script>
-<script>
-document.addEventListener("DOMContentLoaded", function() {
-    // Bar chart summary
-    const summaryCtx = document.getElementById('summaryChart').getContext('2d');
-    window._summaryChart = new Chart(summaryCtx, {
-        type: 'bar',
-        data: {
-            labels: ['Charges', 'Event Fees', 'Paid', 'Unpaid', 'Discounts', 'Refunds', 'Expenses', 'Reimbursements', 'Net'],
-            datasets: [{
-                label: 'Amount (USD)',
-                data: [
-                    <?= (float)$totalCharges ?>,
-                    <?= (float)($totalEventFees ?? 0) ?>,
-                    <?= (float)$totalPaid ?>,
-                    <?= (float)$totalUnpaid ?>,
-                    <?= (float)$totalDiscounts ?>,
-                    <?= (float)$totalRefunds ?>,
-                    <?= (float)$totalExpenses ?>,
-                    <?= (float)$totalReimbursements ?>,
-                    <?= (float)$netAmount ?>
-                ],
-                backgroundColor: [
-                    '#007bff', '#6610f2', '#28a745', '#ffc107', '#17a2b8', '#ffc107', '#dc3545', '#6f42c1', '#20c997'
-                ]
-            }]
-        },
-        options: {
-            responsive: true,
-            scales: {
-                y: {
-                    beginAtZero: true
-                }
-            }
-        }
-    });
-
-    // Collected vs Outstanding pie
-    const collectedCtx = document.getElementById('collectedChart').getContext('2d');
-    window._collectedChart = new Chart(collectedCtx, {
-        type: 'pie',
-        data: {
-            labels: ['Amount Collected (Paid)', 'Amount Outstanding (Unpaid)'],
-            datasets: [{
-                data: [
-                    <?= (float)$amountCollected ?>,
-                    <?= (float)$totalUnpaid ?>
-                ],
-                backgroundColor: ['#28a745', '#ffc107']
-            }]
-        },
-        options: {
-            responsive: true,
-            plugins: { legend: { position: 'bottom' } }
-        }
-    });
-
-    // Pie chart expenses
-    const expenseCtx = document.getElementById('expenseChart').getContext('2d');
-    window._expenseChart = new Chart(expenseCtx, {
-        type: 'pie',
-        data: {
-            labels: ['Expenses', 'Reimbursements'],
-            datasets: [{
-                data: [
-                    <?= (float)$totalExpenses ?>,
-                    <?= (float)$totalReimbursements ?>
-                ],
-                backgroundColor: ['#dc3545', '#6f42c1']
-            }]
-        },
-        options: {
-            responsive: true
-        }
-    });
-});
-</script>
-
-
 <?= $this->endSection() ?>
diff --git a/app/Views/payment/manual_pay.php b/app/Views/payment/manual_pay.php
index d864c32..a913e45 100644
--- a/app/Views/payment/manual_pay.php
+++ b/app/Views/payment/manual_pay.php
@@ -260,7 +260,7 @@
             <td>
               <?php if (!empty($payment['check_file'])): ?>
                 <a href="#" data-bs-toggle="modal" data-bs-target="#checkModal<?= (int)$payment['id'] ?>">View</a> /
-                <a href="<?= base_url('payment/serveCheckFile/' . esc($payment['check_file']) . '/download') ?>">Download</a>
+                <a href="<?= base_url('payment/file/' . (int) $payment['id'] . '/download') ?>">Download</a>
 
                 <!-- File Preview Modal -->
                 <div class="modal fade" id="checkModal<?= (int)$payment['id'] ?>" tabindex="-1" aria-hidden="true">
@@ -271,7 +271,7 @@
                         <button type="button" class="btn-close" data-bs-dismiss="modal"></button>
                       </div>
                       <div class="modal-body text-center">
-                        <iframe src="<?= base_url('payment/serveCheckFile/' . esc($payment['check_file']) . '/inline') ?>" width="100%" height="600" style="border:none;"></iframe>
+                        <iframe src="<?= base_url('payment/file/' . (int) $payment['id'] . '/inline') ?>" width="100%" height="600" style="border:none;"></iframe>
                       </div>
                     </div>
                   </div>
diff --git a/app/Views/payment/manual_payment.php b/app/Views/payment/manual_payment.php
index 638b351..08c1b66 100644
--- a/app/Views/payment/manual_payment.php
+++ b/app/Views/payment/manual_payment.php
@@ -91,10 +91,9 @@
             <td><?= esc($payment['status']) ?></td>
             <td>
               <?php if (!empty($payment['check_file'])): ?>
-                <?php $file = rawurlencode((string)$payment['check_file']); ?>
                 <!-- Trigger Modal -->
                 <a href="#" data-bs-toggle="modal" data-bs-target="#checkModal<?= (int)$payment['id'] ?>">View</a> /
-                <a href="<?= base_url('payment/serveCheckFile/' . $file . '/download') ?>">Download</a>
+                <a href="<?= base_url('payment/file/' . (int) $payment['id'] . '/download') ?>">Download</a>
 
                 <!-- Modal -->
                 <div class="modal fade" id="checkModal<?= (int)$payment['id'] ?>" tabindex="-1" aria-hidden="true">
@@ -105,7 +104,7 @@
                         <button type="button" class="btn-close" data-bs-dismiss="modal" aria-label="Close"></button>
                       </div>
                       <div class="modal-body text-center">
-                        <iframe src="<?= base_url('payment/serveCheckFile/' . $file . '/inline') ?>"
+                        <iframe src="<?= base_url('payment/file/' . (int) $payment['id'] . '/inline') ?>"
                           width="100%" height="600px" style="border:none;"></iframe>
                       </div>
                     </div>
diff --git a/app/Views/payment/payment_redirect.php b/app/Views/payment/payment_redirect.php
deleted file mode 100644
index 7b8de4a..0000000
--- a/app/Views/payment/payment_redirect.php
+++ /dev/null
@@ -1,81 +0,0 @@
-<!-- This snippet supports rendering separate standalone buttons 
-in different parts of your page with unique payment methods. 
-Test EMAIL: sb-cbmre43313068@business.example.com
-Test PASSWORD: 9JC?].qM
--->
-
-<?= $this->extend('layout/register_layout') ?>
-<?= $this->section('content') ?>
-
-<div class="container d-flex justify-content-center align-items-start" style="min-height: 100vh; padding-top: 80px;">
-    <div class="registration-form text-center p-4 rounded-4 shadow"
-        style="background-color: white; max-width: 600px; width: 300%;">
-
-        <!-- Logo -->
-        <div class="mb-4">
-            <a href="<?= base_url('/parent_dashboard') ?>">
-                <img src="<?= base_url('assets/images/alrahma_logo.png') ?>" alt="Alrahma Logo"
-                    style="width: 120px; height: 120px; border-radius: 50%; object-fit: cover;">
-            </a>
-        </div>
-
-        <!-- Page Title -->
-        <h3 class="text-success" style="font-family: Arial, sans-serif;">Payment</h3>
-        <br>
-
-        <!-- PayPal Button -->
-        <div class="d-flex justify-content-center">
-            <div id="paypal-button-container"></div>
-        </div>
-        <p class="text-success">
-            <br><strong>Your payment information, including credit card and bank account details, is securely stored only by PayPal and Venmo. </strong>
-        </p>
-        <p class="text-danger">
-            We do not collect or save any financial data on our website.
-        </p>
-    </div>
-</div>
-
-<?= $this->endSection() ?>
-
-
-
-<?= $this->section('scripts') ?>
-<script src="https://www.paypal.com/sdk/js?client-id=AYsiOekZUvrjgx9C5c554ZeSQ4W6yd0ZX-OHE93_D0fWoa4YXrMmroEeLiAjjdCKkELH8EVZR_yGMLPS&currency=USD&components=buttons,funding-eligibility&enable-funding=venmo&disable-funding=card,paylater">
-</script>
-<script>
-    const parentName = <?= json_encode($parentName) ?>;
-    const totalAmount = <?= json_encode(number_format($totalAmount, 2, '.', '')) ?>;
-    const schoolId = <?= json_encode($schoolId) ?>;
-
-    paypal.Buttons({
-        style: {
-            layout: 'vertical',
-            color: 'blue',
-            shape: 'rect',
-            label: 'paypal'
-        },
-        createOrder: function(data, actions) {
-            return actions.order.create({
-                purchase_units: [{
-                    amount: {
-                        value: totalAmount
-                    },
-                    custom_id: `${schoolId}`,
-                    description: `Payment by ${parentName}`
-                }]
-            });
-        },
-
-        onApprove: function(data, actions) {
-            return actions.order.capture().then(function(details) {
-                alert('Transaction completed by ' + details.payer.name.given_name + ' for <?= esc($parentName) ?>');
-            });
-        },
-        onError: function(err) {
-            console.error('An error occurred during the transaction', err);
-        }
-    }).render('#paypal-button-container');
-</script>
-
-<?= $this->endSection() ?>
\ No newline at end of file
diff --git a/app/Views/refunds/list.php b/app/Views/refunds/list.php
index 2c2bba8..41e40ee 100644
--- a/app/Views/refunds/list.php
+++ b/app/Views/refunds/list.php
@@ -113,7 +113,7 @@
         <td><?= esc($r['check_nbr'] ?? '-') ?></td>
         <td>
           <?php if (!empty($r['check_file'])): ?>
-            <a href="<?= base_url('uploads/checks/' . $r['check_file']) ?>" target="_blank">View</a>
+            <a href="<?= base_url('refunds/file/' . (int) $r['id'] . '/inline') ?>" target="_blank">View</a>
           <?php else: ?>
             -
           <?php endif; ?>
@@ -200,7 +200,7 @@
             </div>
             <div class="mb-3">
               <label for="checkFile" class="form-label">Upload Check Image</label>
-              <input type="file" class="form-control" name="check_file" id="checkFile" accept="image/*">
+              <input type="file" class="form-control" name="check_file" id="checkFile" accept=".jpg,.jpeg,.png,.pdf">
             </div>
           </div>
         </div>
diff --git a/composer.json b/composer.json
index 96b1948..203fea4 100644
--- a/composer.json
+++ b/composer.json
@@ -18,7 +18,6 @@
         "fpdf/fpdf": "^1.86",
         "kint-php/kint": "^6.0",
         "mike42/escpos-php": "^4.0",
-        "paypal/rest-api-sdk-php": "^1.6",
         "phpmailer/phpmailer": "^6.9",
         "phpoffice/phpword": "^1.3",
         "tecnickcom/tcpdf": "^6.7"
diff --git a/composer.lock b/composer.lock
index 05d190d..74f336c 100644
--- a/composer.lock
+++ b/composer.lock
@@ -4,7 +4,7 @@
         "Read more about it at https://getcomposer.org/doc/01-basic-usage.md#installing-dependencies",
         "This file is @generated automatically"
     ],
-    "content-hash": "1d9a05bb735e750eee1a58bae71f7cda",
+    "content-hash": "4ed9702ae876705936ba1463bc717a32",
     "packages": [
         {
             "name": "bacon/bacon-qr-code",
@@ -1109,59 +1109,6 @@
             },
             "time": "2019-10-05T02:44:33+00:00"
         },
-        {
-            "name": "paypal/rest-api-sdk-php",
-            "version": "v1.6.4",
-            "source": {
-                "type": "git",
-                "url": "https://github.com/paypal/PayPal-PHP-SDK.git",
-                "reference": "06837d290c4906578cfd92786412dff330a1429c"
-            },
-            "dist": {
-                "type": "zip",
-                "url": "https://api.github.com/repos/paypal/PayPal-PHP-SDK/zipball/06837d290c4906578cfd92786412dff330a1429c",
-                "reference": "06837d290c4906578cfd92786412dff330a1429c",
-                "shasum": ""
-            },
-            "require": {
-                "ext-curl": "*",
-                "ext-json": "*",
-                "php": ">=5.3.0"
-            },
-            "require-dev": {
-                "phpunit/phpunit": "3.7.*"
-            },
-            "type": "library",
-            "autoload": {
-                "psr-0": {
-                    "PayPal": "lib/"
-                }
-            },
-            "notification-url": "https://packagist.org/downloads/",
-            "license": [
-                "Apache2"
-            ],
-            "authors": [
-                {
-                    "name": "PayPal",
-                    "homepage": "https://github.com/paypal/rest-api-sdk-php/contributors"
-                }
-            ],
-            "description": "PayPal's PHP SDK for REST APIs",
-            "homepage": "http://paypal.github.io/PayPal-PHP-SDK/",
-            "keywords": [
-                "payments",
-                "paypal",
-                "rest",
-                "sdk"
-            ],
-            "support": {
-                "issues": "https://github.com/paypal/PayPal-PHP-SDK/issues",
-                "source": "https://github.com/paypal/PayPal-PHP-SDK/tree/stable"
-            },
-            "abandoned": "paypal/paypal-server-sdk",
-            "time": "2016-01-20T17:45:52+00:00"
-        },
         {
             "name": "phpmailer/phpmailer",
             "version": "v6.10.0",
@@ -4305,5 +4252,5 @@
         "php": "^8.1"
     },
     "platform-dev": {},
-    "plugin-api-version": "2.6.0"
+    "plugin-api-version": "2.9.0"
 }
diff --git a/tests/app/Controllers/View/PaymentControllerRegressionTest.php b/tests/app/Controllers/View/PaymentControllerRegressionTest.php
new file mode 100644
index 0000000..e33228e
--- /dev/null
+++ b/tests/app/Controllers/View/PaymentControllerRegressionTest.php
@@ -0,0 +1,138 @@
+<?php
+
+namespace App\Controllers\View {
+    if (!function_exists(__NAMESPACE__ . '\view')) {
+        function view($name, array $data = [], $options = [])
+        {
+            return ['view' => $name, 'data' => $data, 'options' => $options];
+        }
+    }
+}
+
+namespace Tests\App\Controllers\View {
+
+use App\Controllers\View\PaymentController;
+use CodeIgniter\HTTP\RedirectResponse;
+use CodeIgniter\Test\CIUnitTestCase;
+
+class PaymentRequestStub
+{
+    public function __construct(
+        private string $method = 'get',
+        private array $post = [],
+        private $file = null
+    ) {
+    }
+
+    public function getMethod(): string
+    {
+        return $this->method;
+    }
+
+    public function getPost(?string $key = null)
+    {
+        if ($key === null) {
+            return $this->post;
+        }
+
+        return $this->post[$key] ?? null;
+    }
+
+    public function getFile(string $name)
+    {
+        return $name === 'proof' ? $this->file : null;
+    }
+}
+
+class ManualPaymentModelSpy
+{
+    public array $inserted = [];
+
+    public function insert(array $data)
+    {
+        $this->inserted[] = $data;
+        return true;
+    }
+}
+
+class AttachmentServiceStub
+{
+    public function __construct(private ?string $path = null)
+    {
+    }
+
+    public function saveUploadedFile($file, string $subdir): ?string
+    {
+        return $this->path;
+    }
+}
+
+class TestablePaymentController extends PaymentController
+{
+    public function __construct()
+    {
+    }
+
+    public function setRequestObject($request): self
+    {
+        $this->request = $request;
+        return $this;
+    }
+
+    public function setManualPaymentModel($model): self
+    {
+        $this->manualPaymentModel = $model;
+        return $this;
+    }
+
+    public function setAttachmentService($service): self
+    {
+        $this->financialAttachmentService = $service;
+        return $this;
+    }
+}
+
+class PaymentControllerRegressionTest extends CIUnitTestCase
+{
+    public function testRedirectPageSendsUsersBackToInvoicePaymentWithInfoMessage(): void
+    {
+        $controller = new TestablePaymentController();
+
+        $response = $controller->redirectPage();
+
+        $this->assertInstanceOf(RedirectResponse::class, $response);
+        $this->assertStringContainsString('parent/invoice_payment', $response->getHeaderLine('Location'));
+    }
+
+    public function testManualGetReturnsManualPaymentView(): void
+    {
+        $controller = (new TestablePaymentController())
+            ->setRequestObject(new PaymentRequestStub('get'));
+
+        $result = $controller->manual();
+
+        $this->assertSame('payment/manual_payment', $result['view']);
+    }
+
+    public function testManualPostStoresProofPathFromAttachmentService(): void
+    {
+        $model = new ManualPaymentModelSpy();
+        $controller = (new TestablePaymentController())
+            ->setManualPaymentModel($model)
+            ->setAttachmentService(new AttachmentServiceStub('proofs/check-123.pdf'))
+            ->setRequestObject(new PaymentRequestStub('post', [
+                'invoice_number' => 'INV-001',
+                'amount' => '125.00',
+                'payment_method' => 'check',
+                'reference' => 'CHK123',
+            ], new \stdClass()));
+
+        $response = $controller->manual();
+
+        $this->assertInstanceOf(RedirectResponse::class, $response);
+        $this->assertCount(1, $model->inserted);
+        $this->assertSame('proofs/check-123.pdf', $model->inserted[0]['proof_path']);
+        $this->assertSame('INV-001', $model->inserted[0]['invoice_number']);
+    }
+}
+}
diff --git a/tests/app/Controllers/View/TuitionForecastControllerTest.php b/tests/app/Controllers/View/TuitionForecastControllerTest.php
new file mode 100644
index 0000000..0cb09f7
--- /dev/null
+++ b/tests/app/Controllers/View/TuitionForecastControllerTest.php
@@ -0,0 +1,217 @@
+<?php
+
+namespace App\Controllers\View {
+    if (!function_exists(__NAMESPACE__ . '\view')) {
+        function view($name, array $data = [], $options = [])
+        {
+            return ['view' => $name, 'data' => $data, 'options' => $options];
+        }
+    }
+}
+
+namespace Tests\App\Controllers\View {
+
+use App\Controllers\View\TuitionForecastController;
+use App\Libraries\Tuition\TuitionForecastService;
+use CodeIgniter\HTTP\ResponseInterface;
+use CodeIgniter\Test\CIUnitTestCase;
+
+class ForecastRequestStub
+{
+    public function __construct(
+        private array $get = [],
+        private array $post = []
+    ) {
+    }
+
+    public function getGet(?string $key = null)
+    {
+        if ($key === null) {
+            return $this->get;
+        }
+
+        return $this->get[$key] ?? null;
+    }
+
+    public function getPost(?string $key = null)
+    {
+        if ($key === null) {
+            return $this->post;
+        }
+
+        return $this->post[$key] ?? null;
+    }
+}
+
+class FakeForecastService extends TuitionForecastService
+{
+    public array $calls = [];
+
+    public function __construct()
+    {
+    }
+
+    public function calculate(string $schoolYear = '', string $semester = '', string $mode = 'compare', array $options = []): array
+    {
+        $this->calls[] = compact('schoolYear', 'semester', 'mode', 'options');
+
+        return [
+            'school_year' => $schoolYear !== '' ? $schoolYear : '2025-2026',
+            'semester' => $semester,
+            'calculator_mode' => $mode,
+            'options' => [
+                'include_withdrawn_mode' => $options['include_withdrawn_mode'] ?? 'refund_deadline',
+                'include_payment_pending' => $options['include_payment_pending'] ?? '0',
+                'include_event_only' => $options['include_event_only'] ?? '0',
+                'include_paid_invoices' => $options['include_paid_invoices'] ?? '0',
+                'unit_price' => $options['unit_price'] ?? '370.00',
+            ],
+            'summary' => [
+                'family_count' => 1,
+                'student_count' => 2,
+                'billable_student_count' => 2,
+                'old_projected_tuition' => '550.00',
+                'new_projected_tuition' => '650.00',
+                'old_projected_income' => '550.00',
+                'new_projected_income' => '650.00',
+                'unit_price' => '370.00',
+                'difference' => '100.00',
+            ],
+            'families' => [[
+                'parent_name' => 'Layla Yusuf',
+                'student_count' => 2,
+                'billable_student_count' => 2,
+                'old_total' => '550.00',
+                'new_total' => '650.00',
+                'difference' => '100.00',
+                'warnings' => ['warning'],
+                'student_details' => [[
+                    'student_name' => 'Student One',
+                    'grade_level' => '1',
+                    'billable' => true,
+                    'excluded_reason' => '',
+                    'old_rule' => 'full',
+                    'old_amount' => '350.00',
+                    'new_rule' => 'full',
+                    'new_amount' => '370.00',
+                ]],
+            ]],
+        ];
+    }
+
+    public function getAvailableSchoolYears(): array
+    {
+        return ['2025-2026'];
+    }
+
+    public function getAvailableSemesters(): array
+    {
+        return ['Fall', 'Spring'];
+    }
+}
+
+class TestableTuitionForecastController extends TuitionForecastController
+{
+    public function __construct()
+    {
+    }
+
+    public function setForecastService(TuitionForecastService $service): self
+    {
+        $this->forecastService = $service;
+        return $this;
+    }
+
+    public function setRequestObject($request): self
+    {
+        $this->request = $request;
+        return $this;
+    }
+
+    public function setResponseObject(ResponseInterface $response): self
+    {
+        $this->response = $response;
+        return $this;
+    }
+}
+
+class TuitionForecastControllerTest extends CIUnitTestCase
+{
+    private TestableTuitionForecastController $controller;
+    private FakeForecastService $service;
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+        $this->service = new FakeForecastService();
+        $this->controller = (new TestableTuitionForecastController())
+            ->setForecastService($this->service)
+            ->setResponseObject(service('response'));
+    }
+
+    public function testIndexBuildsForecastViewDataFromQueryParameters(): void
+    {
+        $request = new ForecastRequestStub([
+            'school_year' => '2026-2027',
+            'semester' => 'Spring',
+            'calculator_mode' => 'new',
+            'include_withdrawn_mode' => 'always',
+            'include_payment_pending' => '1',
+            'include_event_only' => '1',
+            'include_paid_invoices' => '1',
+            'unit_price' => '395.00',
+        ]);
+
+        $result = $this->controller->setRequestObject($request)->index();
+
+        $this->assertSame('administrator/tuition_forecast', $result['view']);
+        $this->assertSame('2026-2027', $result['data']['filters']['school_year']);
+        $this->assertSame('Spring', $result['data']['filters']['semester']);
+        $this->assertSame('new', $result['data']['filters']['calculator_mode']);
+        $this->assertSame('1', $result['data']['filters']['include_payment_pending']);
+        $this->assertSame('395.00', $result['data']['filters']['unit_price']);
+        $this->assertSame('always', $this->service->calls[0]['options']['include_withdrawn_mode']);
+    }
+
+    public function testCalculateReturnsJsonPayload(): void
+    {
+        $request = new ForecastRequestStub([], [
+            'school_year' => '2025-2026',
+            'semester' => 'Fall',
+            'calculator_mode' => 'compare',
+            'include_withdrawn_mode' => 'refund_deadline',
+            'include_payment_pending' => '1',
+            'include_event_only' => '0',
+            'include_paid_invoices' => '1',
+            'unit_price' => '390.00',
+        ]);
+
+        $response = $this->controller->setRequestObject($request)->calculate();
+        $payload = json_decode((string) $response->getBody(), true);
+
+        $this->assertSame('2025-2026', $payload['school_year']);
+        $this->assertSame('Fall', $payload['semester']);
+        $this->assertSame('compare', $payload['calculator_mode']);
+        $this->assertSame('390.00', $payload['options']['unit_price']);
+    }
+
+    public function testExportCsvBuildsDownloadWithSummaryAndFamilyRows(): void
+    {
+        $request = new ForecastRequestStub([
+            'school_year' => '2025-2026',
+            'calculator_mode' => 'compare',
+        ]);
+
+        $response = $this->controller->setRequestObject($request)->exportCsv();
+        $body = (string) $response->getBody();
+
+        $this->assertStringContainsString('text/csv', $response->getHeaderLine('Content-Type'));
+        $this->assertStringContainsString('tuition_forecast_2025-2026_all-year_compare.csv', $response->getHeaderLine('Content-Disposition'));
+        $this->assertStringContainsString('Summary', $body);
+        $this->assertStringContainsString('All Year', $body);
+        $this->assertStringContainsString('Old Projected Income', $body);
+        $this->assertStringContainsString('Layla Yusuf', $body);
+        $this->assertStringContainsString('Student One', $body);
+    }
+}
+}
diff --git a/tests/app/Database/Migrations/FinancialSystemLedgerCleanupTest.php b/tests/app/Database/Migrations/FinancialSystemLedgerCleanupTest.php
new file mode 100644
index 0000000..68c65a2
--- /dev/null
+++ b/tests/app/Database/Migrations/FinancialSystemLedgerCleanupTest.php
@@ -0,0 +1,103 @@
+<?php
+
+namespace Tests\App\Database\Migrations;
+
+require_once APPPATH . 'Database/Migrations/2026-05-30-000001_FinancialSystemLedgerCleanup.php';
+
+use App\Database\Migrations\FinancialSystemLedgerCleanup;
+use CodeIgniter\Test\CIUnitTestCase;
+
+class TestableFinancialSystemLedgerCleanup extends FinancialSystemLedgerCleanup
+{
+    public array $calls = [];
+
+    public function __construct()
+    {
+    }
+
+    protected function addInstallmentSequenceColumn(): void
+    {
+        $this->calls[] = 'addInstallmentSequenceColumn';
+    }
+
+    protected function ensureIndexes(): void
+    {
+        $this->calls[] = 'ensureIndexes';
+    }
+
+    protected function ensureConfigurationDefaults(): void
+    {
+        $this->calls[] = 'ensureConfigurationDefaults';
+    }
+
+    protected function archivePaypalTables(): void
+    {
+        $this->calls[] = 'archivePaypalTables';
+    }
+
+    protected function refreshFinancialNavItems(): void
+    {
+        $this->calls[] = 'refreshFinancialNavItems';
+    }
+
+    protected function restorePaypalTables(): void
+    {
+        $this->calls[] = 'restorePaypalTables';
+    }
+
+    protected function dropIndexIfExists(string $table, string $indexName): void
+    {
+        $this->calls[] = "dropIndexIfExists:$table:$indexName";
+    }
+}
+
+class FinancialSystemLedgerCleanupTest extends CIUnitTestCase
+{
+    public function testUpRunsCleanupStepsInExpectedOrder(): void
+    {
+        $migration = new TestableFinancialSystemLedgerCleanup();
+
+        $migration->up();
+
+        $this->assertSame([
+            'addInstallmentSequenceColumn',
+            'ensureIndexes',
+            'ensureConfigurationDefaults',
+            'archivePaypalTables',
+            'refreshFinancialNavItems',
+        ], $migration->calls);
+    }
+
+    public function testDownRestoresPaypalAndDropsFinancialIndexes(): void
+    {
+        $migration = new TestableFinancialSystemLedgerCleanup();
+        $fakeDb = new class () {
+            public function tableExists(string $name): bool
+            {
+                return false;
+            }
+
+            public function fieldExists(string $field, string $table): bool
+            {
+                return false;
+            }
+        };
+        $fakeForge = new class () {
+            public array $dropped = [];
+
+            public function dropColumn(string $table, string $column): void
+            {
+                $this->dropped[] = [$table, $column];
+            }
+        };
+
+        self::setPrivateProperty($migration, 'db', $fakeDb);
+        self::setPrivateProperty($migration, 'forge', $fakeForge);
+
+        $migration->down();
+
+        $this->assertSame('restorePaypalTables', $migration->calls[0]);
+        $this->assertContains('dropIndexIfExists:payments:uniq_payments_transaction_id', $migration->calls);
+        $this->assertContains('dropIndexIfExists:invoice_event:idx_invoice_event_invoice_id', $migration->calls);
+    }
+}
diff --git a/tests/app/Helpers/AttendanceCommentHelperTest.php b/tests/app/Helpers/AttendanceCommentHelperTest.php
new file mode 100644
index 0000000..f233ba6
--- /dev/null
+++ b/tests/app/Helpers/AttendanceCommentHelperTest.php
@@ -0,0 +1,53 @@
+<?php
+
+namespace Tests\App\Helpers;
+
+use CodeIgniter\Test\CIUnitTestCase;
+
+class AttendanceCommentHelperTest extends CIUnitTestCase
+{
+    protected function setUp(): void
+    {
+        parent::setUp();
+        helper('attendance_comment');
+    }
+
+    public function testTemplateMatchReturnsDirectRangeHit(): void
+    {
+        $templates = [
+            ['min_score' => 60, 'max_score' => 69, 'template_text' => 'below average'],
+            ['min_score' => 70, 'max_score' => 79, 'template_text' => 'fair'],
+        ];
+
+        $match = attendance_comment_template_match($templates, 70.0);
+
+        $this->assertNotNull($match);
+        $this->assertSame('fair', $match['template_text']);
+    }
+
+    public function testTemplateMatchFallsBackToNearestLowerBandForDecimalGap(): void
+    {
+        $templates = [
+            ['min_score' => 60, 'max_score' => 69, 'template_text' => 'below average'],
+            ['min_score' => 70, 'max_score' => 79, 'template_text' => 'fair'],
+        ];
+
+        $match = attendance_comment_template_match($templates, 69.23);
+
+        $this->assertNotNull($match);
+        $this->assertSame('below average', $match['template_text']);
+    }
+
+    public function testCommentUsesResolvedTemplateForDecimalGap(): void
+    {
+        $templates = [
+            ['min_score' => 60, 'max_score' => 69, 'template_text' => 'attendance has been below average.'],
+            ['min_score' => 70, 'max_score' => 79, 'template_text' => 'attendance has been fair.'],
+        ];
+
+        $match = attendance_comment_template_match($templates, 69.23);
+
+        $this->assertNotNull($match);
+        $this->assertSame('attendance has been below average.', $match['template_text']);
+    }
+}
diff --git a/tests/app/Libraries/FinancialAttachmentServiceTest.php b/tests/app/Libraries/FinancialAttachmentServiceTest.php
new file mode 100644
index 0000000..fff9949
--- /dev/null
+++ b/tests/app/Libraries/FinancialAttachmentServiceTest.php
@@ -0,0 +1,99 @@
+<?php
+
+namespace Tests\App\Libraries;
+
+use App\Libraries\FinancialAttachmentService;
+use CodeIgniter\HTTP\Files\UploadedFile;
+use CodeIgniter\Test\CIUnitTestCase;
+
+class FinancialAttachmentServiceTest extends CIUnitTestCase
+{
+    private FinancialAttachmentService $service;
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+        $this->service = new FinancialAttachmentService();
+    }
+
+    public function testSaveUploadedFileReturnsNullForInvalidInput(): void
+    {
+        $this->assertNull($this->service->saveUploadedFile(null, 'payments'));
+
+        $file = $this->createMock(UploadedFile::class);
+        $file->method('isValid')->willReturn(false);
+
+        $this->assertNull($this->service->saveUploadedFile($file, 'payments'));
+    }
+
+    public function testSaveUploadedFileRejectsUnsupportedMimeType(): void
+    {
+        $file = $this->createMock(UploadedFile::class);
+        $file->method('isValid')->willReturn(true);
+        $file->method('hasMoved')->willReturn(false);
+        $file->method('getSize')->willReturn(1000);
+        $file->method('getMimeType')->willReturn('text/plain');
+        $file->method('getClientExtension')->willReturn('txt');
+
+        $this->expectException(\RuntimeException::class);
+        $this->expectExceptionMessage('Unsupported file type.');
+
+        $this->service->saveUploadedFile($file, 'payments');
+    }
+
+    public function testSaveUploadedFileRejectsOversizedFiles(): void
+    {
+        $file = $this->createMock(UploadedFile::class);
+        $file->method('isValid')->willReturn(true);
+        $file->method('hasMoved')->willReturn(false);
+        $file->method('getSize')->willReturn(5242881);
+        $file->method('getMimeType')->willReturn('application/pdf');
+        $file->method('getClientExtension')->willReturn('pdf');
+
+        $this->expectException(\RuntimeException::class);
+        $this->expectExceptionMessage('File too large.');
+
+        $this->service->saveUploadedFile($file, 'payments');
+    }
+
+    public function testSaveUploadedFileMovesValidFilesAndReturnsRandomName(): void
+    {
+        $file = $this->createMock(UploadedFile::class);
+        $file->method('isValid')->willReturn(true);
+        $file->method('hasMoved')->willReturn(false);
+        $file->method('getSize')->willReturn(1024);
+        $file->method('getMimeType')->willReturn('application/pdf');
+        $file->method('getClientExtension')->willReturn('pdf');
+        $file->method('getRandomName')->willReturn('proof.pdf');
+
+        $file->expects($this->once())
+            ->method('move')
+            ->with($this->stringContains('writable/uploads/payments'), 'proof.pdf');
+
+        $this->assertSame('proof.pdf', $this->service->saveUploadedFile($file, 'payments'));
+    }
+
+    public function testResolvePathUsesBasenameAndReturnsNullForMissingFiles(): void
+    {
+        $dir = $this->service->ensureSubdir('receipts');
+        $path = $dir . DIRECTORY_SEPARATOR . 'receipt.pdf';
+        file_put_contents($path, 'pdf');
+
+        $this->assertSame($path, $this->service->resolvePath('receipts', '../receipt.pdf'));
+        $this->assertNull($this->service->resolvePath('receipts', 'missing.pdf'));
+    }
+
+    public function testDetectMimeReturnsKnownMimeForExistingFile(): void
+    {
+        $dir = $this->service->ensureSubdir('mime-tests');
+        $path = $dir . DIRECTORY_SEPARATOR . 'image.png';
+        file_put_contents(
+            $path,
+            base64_decode('iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAQAAAC1HAwCAAAAC0lEQVR42mP8/x8AAwMCAO+aap8AAAAASUVORK5CYII=')
+        );
+
+        $mime = $this->service->detectMime($path);
+
+        $this->assertStringContainsString('image/', $mime);
+    }
+}
diff --git a/tests/app/Libraries/NewTuitionCalculatorServiceTest.php b/tests/app/Libraries/NewTuitionCalculatorServiceTest.php
new file mode 100644
index 0000000..415c11d
--- /dev/null
+++ b/tests/app/Libraries/NewTuitionCalculatorServiceTest.php
@@ -0,0 +1,54 @@
+<?php
+
+namespace Tests\App\Libraries;
+
+use App\Libraries\Tuition\NewTuitionCalculatorService;
+use CodeIgniter\Test\CIUnitTestCase;
+
+class NewTuitionCalculatorServiceTest extends CIUnitTestCase
+{
+    public function testFamilyDiscountsApplyByStudentPosition(): void
+    {
+        $service = new NewTuitionCalculatorService();
+        $result = $service->calculateFamilyTuition([
+            ['student_id' => 4, 'student_name' => 'Fourth', 'grade_level' => '4'],
+            ['student_id' => 1, 'student_name' => 'First', 'grade_level' => '1'],
+            ['student_id' => 3, 'student_name' => 'Third', 'grade_level' => '3'],
+            ['student_id' => 2, 'student_name' => 'Second', 'grade_level' => '2'],
+        ], [
+            'grade_fee' => 9,
+            'new_tuition_full_amount' => '350.00',
+            'new_tuition_second_student_discount' => '50.00',
+            'new_tuition_third_student_discount' => '50.00',
+            'new_tuition_fourth_plus_discount' => '100.00',
+        ]);
+
+        $this->assertSame('1200.00', $result['total']);
+        $this->assertSame('350.00', $result['details'][0]['amount']);
+        $this->assertSame('300.00', $result['details'][1]['amount']);
+        $this->assertSame('300.00', $result['details'][2]['amount']);
+        $this->assertSame('250.00', $result['details'][3]['amount']);
+    }
+
+    public function testDiscountCannotDriveAmountBelowZero(): void
+    {
+        $service = new NewTuitionCalculatorService();
+        $result = $service->calculateFamilyTuition([
+            ['student_id' => 1, 'student_name' => 'One', 'grade_level' => '1'],
+            ['student_id' => 2, 'student_name' => 'Two', 'grade_level' => '2'],
+            ['student_id' => 3, 'student_name' => 'Three', 'grade_level' => '3'],
+            ['student_id' => 4, 'student_name' => 'Four', 'grade_level' => '4'],
+            ['student_id' => 5, 'student_name' => 'Five', 'grade_level' => '5'],
+        ], [
+            'grade_fee' => 9,
+            'new_tuition_full_amount' => '75.00',
+            'new_tuition_second_student_discount' => '50.00',
+            'new_tuition_third_student_discount' => '50.00',
+            'new_tuition_fourth_plus_discount' => '100.00',
+        ]);
+
+        $this->assertSame('125.00', $result['total']);
+        $this->assertSame('0.00', $result['details'][3]['amount']);
+        $this->assertSame('0.00', $result['details'][4]['amount']);
+    }
+}
diff --git a/tests/app/Libraries/OldTuitionCalculatorServiceTest.php b/tests/app/Libraries/OldTuitionCalculatorServiceTest.php
new file mode 100644
index 0000000..cb42c94
--- /dev/null
+++ b/tests/app/Libraries/OldTuitionCalculatorServiceTest.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace Tests\App\Libraries;
+
+use App\Libraries\Tuition\OldTuitionCalculatorService;
+use CodeIgniter\Test\CIUnitTestCase;
+
+class OldTuitionCalculatorServiceTest extends CIUnitTestCase
+{
+    public function testRegularAndYouthStudentsUseLegacyRules(): void
+    {
+        $service = new OldTuitionCalculatorService();
+        $result = $service->calculateFamilyTuition([
+            ['student_id' => 3, 'student_name' => 'Older Youth', 'grade_level' => 'Youth 1'],
+            ['student_id' => 1, 'student_name' => 'First Regular', 'grade_level' => '3'],
+            ['student_id' => 2, 'student_name' => 'Second Regular', 'grade_level' => '5'],
+        ], [
+            'grade_fee' => 9,
+            'first_student_fee' => '350.00',
+            'second_student_fee' => '200.00',
+            'youth_fee' => '180.00',
+        ]);
+
+        $this->assertSame('730.00', $result['total']);
+        $this->assertSame('old_first_student_fee', $result['details'][0]['rule']);
+        $this->assertSame('old_second_student_fee', $result['details'][1]['rule']);
+        $this->assertSame('old_youth_fee', $result['details'][2]['rule']);
+    }
+}
diff --git a/tests/app/Libraries/TuitionForecastServiceTest.php b/tests/app/Libraries/TuitionForecastServiceTest.php
new file mode 100644
index 0000000..c4505dc
--- /dev/null
+++ b/tests/app/Libraries/TuitionForecastServiceTest.php
@@ -0,0 +1,82 @@
+<?php
+
+namespace Tests\App\Libraries;
+
+use App\Libraries\Tuition\TuitionForecastService;
+use CodeIgniter\Test\CIUnitTestCase;
+
+class TuitionForecastServiceTest extends CIUnitTestCase
+{
+    public function testForecastSubtractsAlreadyCollectedAndKeepsEventOnlyStudentsNonBillable(): void
+    {
+        $service = new class () extends TuitionForecastService {
+            public function __construct()
+            {
+                parent::__construct();
+            }
+
+            protected function getDefaultSchoolYear(): string
+            {
+                return '2025-2026';
+            }
+
+            protected function getDefaultSemester(): string
+            {
+                return '';
+            }
+
+            protected function loadFamilies(string $schoolYear, string $semester): array
+            {
+                return [
+                    ['parent_id' => 10, 'parent_name' => 'Yusuf, Layla'],
+                ];
+            }
+
+            protected function loadFamilyStudents(int $parentId, string $schoolYear, string $semester, array $options): array
+            {
+                return [
+                    'students' => [
+                        ['student_id' => 1, 'student_name' => 'Mariam', 'grade_level' => '1'],
+                        ['student_id' => 2, 'student_name' => 'Yahya', 'grade_level' => '2'],
+                    ],
+                    'all_students' => [
+                        ['student_id' => 1, 'student_name' => 'Mariam', 'grade_level' => '1', 'billable' => true, 'excluded_reason' => null],
+                        ['student_id' => 2, 'student_name' => 'Yahya', 'grade_level' => '2', 'billable' => true, 'excluded_reason' => null],
+                        ['student_id' => 3, 'student_name' => 'Event Only', 'grade_level' => '3', 'billable' => false, 'excluded_reason' => 'event_only'],
+                    ],
+                    'warnings' => ['1 event-only student(s) excluded from tuition.'],
+                ];
+            }
+
+            protected function getTuitionConfig(): array
+            {
+                return [
+                    'grade_fee' => 9,
+                    'first_student_fee' => '350.00',
+                    'second_student_fee' => '200.00',
+                    'youth_fee' => '180.00',
+                    'new_tuition_full_amount' => $this->unitPriceOverride ?? '350.00',
+                    'new_tuition_second_student_discount' => '50.00',
+                    'new_tuition_third_student_discount' => '50.00',
+                    'new_tuition_fourth_plus_discount' => '100.00',
+                ];
+            }
+        };
+
+        $result = $service->calculate('2025-2026', 'Fall', 'compare', [
+            'include_payment_pending' => true,
+            'include_withdrawn_mode' => 'refund_deadline',
+            'unit_price' => '400.00',
+        ]);
+
+        $this->assertSame(1, $result['summary']['family_count']);
+        $this->assertSame(3, $result['summary']['student_count']);
+        $this->assertSame(2, $result['summary']['billable_student_count']);
+        $this->assertSame('550.00', $result['summary']['old_projected_tuition']);
+        $this->assertSame('750.00', $result['summary']['new_projected_tuition']);
+        $this->assertSame('550.00', $result['summary']['old_projected_income']);
+        $this->assertSame('750.00', $result['summary']['new_projected_income']);
+        $this->assertSame('400.00', $result['summary']['unit_price']);
+        $this->assertSame('event_only', $result['families'][0]['student_details'][2]['excluded_reason']);
+    }
+}
diff --git a/tests/app/Models/PaymentModelMetadataTest.php b/tests/app/Models/PaymentModelMetadataTest.php
new file mode 100644
index 0000000..19c9d36
--- /dev/null
+++ b/tests/app/Models/PaymentModelMetadataTest.php
@@ -0,0 +1,19 @@
+<?php
+
+namespace Tests\App\Models;
+
+use App\Models\PaymentModel;
+use CodeIgniter\Test\CIUnitTestCase;
+
+class PaymentModelMetadataTest extends CIUnitTestCase
+{
+    public function testAllowedFieldsIncludeInstallmentSequence(): void
+    {
+        $model = new PaymentModel();
+        $fields = self::getPrivateProperty($model, 'allowedFields');
+
+        $this->assertContains('installment_seq', $fields);
+        $this->assertContains('transaction_id', $fields);
+        $this->assertContains('check_file', $fields);
+    }
+}
diff --git a/tests/app/Models/PaypalTransactionModelTest.php b/tests/app/Models/PaypalTransactionModelTest.php
deleted file mode 100644
index 6900754..0000000
--- a/tests/app/Models/PaypalTransactionModelTest.php
+++ /dev/null
@@ -1,40 +0,0 @@
-<?php
-
-namespace Tests\App\Models;
-
-use Tests\Support\DBReset;
-use CodeIgniter\Test\CIUnitTestCase;
-use App\Models\PaypalTransactionModel;
-
-class PaypalTransactionModelTest extends CIUnitTestCase
-{
-    protected function setUp(): void
-    {
-        parent::setUp();
-        DBReset::resetDatabase();
-    }
-
-    public function testCanInsertAndRetrieve()
-    {
-        $record = fake(PaypalTransactionModel::class);
-        $this->assertNotNull($record->id);
-        $fetched = (new PaypalTransactionModel())->find($record->id);
-        $this->assertEquals($record->id, $fetched->id);
-    }
-
-    public function testCanUpdate()
-    {
-        $record = fake(PaypalTransactionModel::class);
-        $model = new PaypalTransactionModel();
-        $model->update($record->id, ['updated_at' => date('Y-m-d H:i:s')]);
-        $this->assertTrue(true); // simple test to verify no exception thrown
-    }
-
-    public function testCanDelete()
-    {
-        $record = fake(PaypalTransactionModel::class);
-        $model = new PaypalTransactionModel();
-        $model->delete($record->id);
-        $this->assertNull($model->find($record->id));
-    }
-}