feat(finance): Form 990 Part IX functional-expense aggregation service
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
This commit is contained in:
Chris Chen
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using Microsoft.EntityFrameworkCore;
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using System.Security.Claims;
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using Microsoft.AspNetCore.Http;
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using Moq;
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using ROLAC.API.Data;
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using ROLAC.API.Data.Interceptors;
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using ROLAC.API.Entities;
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using ROLAC.API.Services;
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using Xunit;
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namespace ROLAC.API.Tests.Services;
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public class Form990ReportServiceTests
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{
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private static AppDbContext BuildDb()
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{
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var ctx = new DefaultHttpContext { User = new(new ClaimsIdentity(new[] { new Claim(ClaimTypes.NameIdentifier, "t") })) };
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var mock = new Mock<IHttpContextAccessor>();
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mock.Setup(x => x.HttpContext).Returns(ctx);
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return new AppDbContext(new DbContextOptionsBuilder<AppDbContext>()
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.UseInMemoryDatabase(Guid.NewGuid().ToString())
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.AddInterceptors(new AuditSaveChangesInterceptor(new ROLAC.API.Services.Logging.CurrentUserAccessor(mock.Object))).Options);
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}
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private static async Task SeedAsync(AppDbContext db)
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{
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db.Form990ExpenseLines.Add(new Form990ExpenseLine { Id = 7, LineCode = "7", Name_en = "Salaries", SortOrder = 5 });
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db.Form990ExpenseLines.Add(new Form990ExpenseLine { Id = 24, LineCode = "24", Name_en = "Other", SortOrder = 21 });
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db.Ministries.Add(new Ministry { Id = 1, Name_en = "Admin", DefaultFunctionalClass = "ManagementGeneral" });
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db.Ministries.Add(new Ministry { Id = 2, Name_en = "Worship", DefaultFunctionalClass = "Program" });
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db.ExpenseCategoryGroups.Add(new ExpenseCategoryGroup { Id = 1, Name_en = "Personnel", Form990LineId = 24 });
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db.ExpenseSubCategories.Add(new ExpenseSubCategory { Id = 1, GroupId = 1, Name_en = "Salary", Form990LineId = 7 });
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db.ExpenseSubCategories.Add(new ExpenseSubCategory { Id = 2, GroupId = 1, Name_en = "Misc", Form990LineId = null });
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await db.SaveChangesAsync();
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}
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private static Expense Exp(int min, int sub, decimal amt, string status, string? fc = null) => new()
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{
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MinistryId = min, CategoryGroupId = 1, SubCategoryId = sub, Type = "VendorPayment",
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Status = status, Amount = amt, Description = "x", ExpenseDate = new DateOnly(2026, 5, 10),
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FunctionalClass = fc,
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};
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[Fact]
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public async Task Statement_AggregatesByLineAndFunction_WithFallbackAndUnmappedCount()
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{
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using var db = BuildDb();
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await SeedAsync(db);
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db.Expenses.Add(Exp(2, 1, 100m, "Paid"));
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db.Expenses.Add(Exp(1, 1, 40m, "Approved"));
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db.Expenses.Add(Exp(2, 2, 25m, "Paid"));
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db.Expenses.Add(Exp(2, 1, 999m, "Draft"));
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db.Expenses.Add(Exp(1, 1, 10m, "Paid", fc: "Program"));
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await db.SaveChangesAsync();
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var svc = new Form990ReportService(db);
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var stmt = await svc.GetFunctionalExpenseStatementAsync(null, null);
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var line7 = stmt.Rows.Single(r => r.LineCode == "7");
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Assert.Equal(110m, line7.Program);
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Assert.Equal(40m, line7.ManagementGeneral);
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Assert.Equal(150m, line7.Total);
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var line24 = stmt.Rows.Single(r => r.LineCode == "24");
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Assert.Equal(25m, line24.Program);
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Assert.Equal(1, stmt.UnmappedExpenseCount);
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Assert.Equal(175m, stmt.GrandTotal);
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Assert.Equal(135m, stmt.ProgramTotal);
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Assert.Equal(40m, stmt.ManagementGeneralTotal);
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}
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[Fact]
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public async Task Statement_RespectsDateRange()
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{
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using var db = BuildDb();
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await SeedAsync(db);
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db.Expenses.Add(Exp(2, 1, 100m, "Paid"));
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var older = Exp(2, 1, 500m, "Paid"); older.ExpenseDate = new DateOnly(2026, 1, 1);
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db.Expenses.Add(older);
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await db.SaveChangesAsync();
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var svc = new Form990ReportService(db);
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var stmt = await svc.GetFunctionalExpenseStatementAsync(new DateOnly(2026, 5, 1), new DateOnly(2026, 5, 31));
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Assert.Equal(100m, stmt.GrandTotal);
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}
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}
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@@ -155,6 +155,7 @@ builder.Services.AddScoped<IExpenseCategoryService, ExpenseCategoryService>();
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builder.Services.AddScoped<IExpenseService, ExpenseService>();
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builder.Services.AddScoped<IMonthlyStatementService, MonthlyStatementService>();
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builder.Services.AddScoped<IFinanceDashboardService, FinanceDashboardService>();
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builder.Services.AddScoped<IForm990ReportService, Form990ReportService>();
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builder.Services.AddScoped<IChurchProfileService, ChurchProfileService>();
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builder.Services.AddScoped<ISettingsService, SettingsService>();
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builder.Services.AddScoped<IDisbursementService, DisbursementService>();
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@@ -0,0 +1,78 @@
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using Microsoft.EntityFrameworkCore;
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using ROLAC.API.Data;
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using ROLAC.API.DTOs.Finance;
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using ROLAC.API.Entities;
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namespace ROLAC.API.Services;
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/// <summary>
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/// Read-only aggregation that produces the IRS Form 990 Part IX Statement of Functional
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/// Expenses. Expense scope matches FinanceDashboardService: Paid + Approved only.
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/// Single function per expense (direct-charge); no cost splitting.
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/// </summary>
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public class Form990ReportService : IForm990ReportService
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{
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private readonly AppDbContext _db;
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public Form990ReportService(AppDbContext db) => _db = db;
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public async Task<FunctionalExpenseStatementDto> GetFunctionalExpenseStatementAsync(DateOnly? from, DateOnly? to)
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{
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var lines = await _db.Form990ExpenseLines.AsNoTracking()
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.Where(l => l.IsActive).OrderBy(l => l.SortOrder).ToListAsync();
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var fallbackId = lines.FirstOrDefault(l => l.LineCode == "24")?.Id;
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var expenses = _db.Expenses.Where(e => e.Status == "Paid" || e.Status == "Approved");
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if (from.HasValue) expenses = expenses.Where(e => e.ExpenseDate >= from.Value);
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if (to.HasValue) expenses = expenses.Where(e => e.ExpenseDate <= to.Value);
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var rows = await (
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from e in expenses
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join m in _db.Ministries on e.MinistryId equals m.Id
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join sub in _db.ExpenseSubCategories on e.SubCategoryId equals sub.Id
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join grp in _db.ExpenseCategoryGroups on e.CategoryGroupId equals grp.Id
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select new
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{
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e.Amount,
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e.FunctionalClass,
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MinistryDefault = m.DefaultFunctionalClass,
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SubLineId = sub.Form990LineId,
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GroupLineId = grp.Form990LineId,
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}).ToListAsync();
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var acc = new Dictionary<int, (decimal P, decimal M, decimal F)>();
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var unmapped = 0;
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foreach (var r in rows)
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{
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var function = FunctionalClasses.Normalize(r.FunctionalClass ?? r.MinistryDefault);
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var lineId = r.SubLineId ?? r.GroupLineId ?? fallbackId;
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if (lineId is null) continue;
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if (r.SubLineId is null) unmapped++;
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var cur = acc.GetValueOrDefault(lineId.Value);
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acc[lineId.Value] = function switch
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{
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FunctionalClasses.ManagementGeneral => (cur.P, cur.M + r.Amount, cur.F),
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FunctionalClasses.Fundraising => (cur.P, cur.M, cur.F + r.Amount),
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_ => (cur.P + r.Amount, cur.M, cur.F),
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};
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}
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var dto = new FunctionalExpenseStatementDto { UnmappedExpenseCount = unmapped };
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foreach (var line in lines)
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{
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var v = acc.GetValueOrDefault(line.Id);
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dto.Rows.Add(new FunctionalExpenseRowDto
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{
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LineCode = line.LineCode, Name_en = line.Name_en, Name_zh = line.Name_zh,
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Program = v.P, ManagementGeneral = v.M, Fundraising = v.F, Total = v.P + v.M + v.F,
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});
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dto.ProgramTotal += v.P;
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dto.ManagementGeneralTotal += v.M;
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dto.FundraisingTotal += v.F;
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}
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dto.GrandTotal = dto.ProgramTotal + dto.ManagementGeneralTotal + dto.FundraisingTotal;
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return dto;
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}
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}
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@@ -0,0 +1,7 @@
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using ROLAC.API.DTOs.Finance;
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namespace ROLAC.API.Services;
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public interface IForm990ReportService
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{
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Task<FunctionalExpenseStatementDto> GetFunctionalExpenseStatementAsync(DateOnly? from, DateOnly? to);
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}
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