diff --git a/API/ROLAC.API/Migrations/20260530011428_AddExpenseModule.Designer.cs b/API/ROLAC.API/Migrations/20260530011428_AddExpenseModule.Designer.cs
new file mode 100644
index 0000000..d39bc7c
--- /dev/null
+++ b/API/ROLAC.API/Migrations/20260530011428_AddExpenseModule.Designer.cs
@@ -0,0 +1,1168 @@
+// <auto-generated />
+using System;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.EntityFrameworkCore.Infrastructure;
+using Microsoft.EntityFrameworkCore.Migrations;
+using Microsoft.EntityFrameworkCore.Storage.ValueConversion;
+using Npgsql.EntityFrameworkCore.PostgreSQL.Metadata;
+using ROLAC.API.Data;
+
+#nullable disable
+
+namespace ROLAC.API.Migrations
+{
+    [DbContext(typeof(AppDbContext))]
+    [Migration("20260530011428_AddExpenseModule")]
+    partial class AddExpenseModule
+    {
+        /// <inheritdoc />
+        protected override void BuildTargetModel(ModelBuilder modelBuilder)
+        {
+#pragma warning disable 612, 618
+            modelBuilder
+                .HasAnnotation("ProductVersion", "8.0.11")
+                .HasAnnotation("Relational:MaxIdentifierLength", 63);
+
+            NpgsqlModelBuilderExtensions.UseIdentityByDefaultColumns(modelBuilder);
+
+            modelBuilder.Entity("Microsoft.AspNetCore.Identity.IdentityRoleClaim<string>", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<string>("ClaimType")
+                        .HasColumnType("text");
+
+                    b.Property<string>("ClaimValue")
+                        .HasColumnType("text");
+
+                    b.Property<string>("RoleId")
+                        .IsRequired()
+                        .HasColumnType("text");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("RoleId");
+
+                    b.ToTable("AspNetRoleClaims", (string)null);
+                });
+
+            modelBuilder.Entity("Microsoft.AspNetCore.Identity.IdentityUserClaim<string>", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<string>("ClaimType")
+                        .HasColumnType("text");
+
+                    b.Property<string>("ClaimValue")
+                        .HasColumnType("text");
+
+                    b.Property<string>("UserId")
+                        .IsRequired()
+                        .HasColumnType("text");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("UserId");
+
+                    b.ToTable("AspNetUserClaims", (string)null);
+                });
+
+            modelBuilder.Entity("Microsoft.AspNetCore.Identity.IdentityUserLogin<string>", b =>
+                {
+                    b.Property<string>("LoginProvider")
+                        .HasColumnType("text");
+
+                    b.Property<string>("ProviderKey")
+                        .HasColumnType("text");
+
+                    b.Property<string>("ProviderDisplayName")
+                        .HasColumnType("text");
+
+                    b.Property<string>("UserId")
+                        .IsRequired()
+                        .HasColumnType("text");
+
+                    b.HasKey("LoginProvider", "ProviderKey");
+
+                    b.HasIndex("UserId");
+
+                    b.ToTable("AspNetUserLogins", (string)null);
+                });
+
+            modelBuilder.Entity("Microsoft.AspNetCore.Identity.IdentityUserRole<string>", b =>
+                {
+                    b.Property<string>("UserId")
+                        .HasColumnType("text");
+
+                    b.Property<string>("RoleId")
+                        .HasColumnType("text");
+
+                    b.HasKey("UserId", "RoleId");
+
+                    b.HasIndex("RoleId");
+
+                    b.ToTable("AspNetUserRoles", (string)null);
+                });
+
+            modelBuilder.Entity("Microsoft.AspNetCore.Identity.IdentityUserToken<string>", b =>
+                {
+                    b.Property<string>("UserId")
+                        .HasColumnType("text");
+
+                    b.Property<string>("LoginProvider")
+                        .HasColumnType("text");
+
+                    b.Property<string>("Name")
+                        .HasColumnType("text");
+
+                    b.Property<string>("Value")
+                        .HasColumnType("text");
+
+                    b.HasKey("UserId", "LoginProvider", "Name");
+
+                    b.ToTable("AspNetUserTokens", (string)null);
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.AppRole", b =>
+                {
+                    b.Property<string>("Id")
+                        .HasColumnType("text");
+
+                    b.Property<string>("ConcurrencyStamp")
+                        .IsConcurrencyToken()
+                        .HasColumnType("text");
+
+                    b.Property<string>("Description")
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<string>("Name")
+                        .HasMaxLength(256)
+                        .HasColumnType("character varying(256)");
+
+                    b.Property<string>("NormalizedName")
+                        .HasMaxLength(256)
+                        .HasColumnType("character varying(256)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("NormalizedName")
+                        .IsUnique()
+                        .HasDatabaseName("RoleNameIndex");
+
+                    b.ToTable("AspNetRoles", (string)null);
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.AppUser", b =>
+                {
+                    b.Property<string>("Id")
+                        .HasColumnType("text");
+
+                    b.Property<int>("AccessFailedCount")
+                        .HasColumnType("integer");
+
+                    b.Property<string>("ConcurrencyStamp")
+                        .IsConcurrencyToken()
+                        .HasColumnType("text");
+
+                    b.Property<DateTime>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("Email")
+                        .HasMaxLength(256)
+                        .HasColumnType("character varying(256)");
+
+                    b.Property<bool>("EmailConfirmed")
+                        .HasColumnType("boolean");
+
+                    b.Property<bool>("IsActive")
+                        .HasColumnType("boolean");
+
+                    b.Property<string>("LanguagePreference")
+                        .IsRequired()
+                        .ValueGeneratedOnAdd()
+                        .HasMaxLength(10)
+                        .HasColumnType("character varying(10)")
+                        .HasDefaultValue("en");
+
+                    b.Property<DateTime?>("LastLoginAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<bool>("LockoutEnabled")
+                        .HasColumnType("boolean");
+
+                    b.Property<DateTimeOffset?>("LockoutEnd")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<int?>("MemberId")
+                        .HasColumnType("integer");
+
+                    b.Property<string>("NormalizedEmail")
+                        .HasMaxLength(256)
+                        .HasColumnType("character varying(256)");
+
+                    b.Property<string>("NormalizedUserName")
+                        .HasMaxLength(256)
+                        .HasColumnType("character varying(256)");
+
+                    b.Property<string>("PasswordHash")
+                        .HasColumnType("text");
+
+                    b.Property<string>("PhoneNumber")
+                        .HasColumnType("text");
+
+                    b.Property<bool>("PhoneNumberConfirmed")
+                        .HasColumnType("boolean");
+
+                    b.Property<string>("SecurityStamp")
+                        .HasColumnType("text");
+
+                    b.Property<bool>("TwoFactorEnabled")
+                        .HasColumnType("boolean");
+
+                    b.Property<string>("UserName")
+                        .HasMaxLength(256)
+                        .HasColumnType("character varying(256)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("MemberId")
+                        .IsUnique()
+                        .HasFilter("\"MemberId\" IS NOT NULL");
+
+                    b.HasIndex("NormalizedEmail")
+                        .HasDatabaseName("EmailIndex");
+
+                    b.HasIndex("NormalizedUserName")
+                        .IsUnique()
+                        .HasDatabaseName("UserNameIndex");
+
+                    b.ToTable("AspNetUsers", (string)null);
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.Expense", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<decimal>("Amount")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<int>("CategoryGroupId")
+                        .HasColumnType("integer");
+
+                    b.Property<string>("CheckNumber")
+                        .HasMaxLength(50)
+                        .HasColumnType("character varying(50)");
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<DateTimeOffset?>("DeletedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("DeletedBy")
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("Description")
+                        .IsRequired()
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<DateOnly>("ExpenseDate")
+                        .HasColumnType("date");
+
+                    b.Property<bool>("IsDeleted")
+                        .HasColumnType("boolean");
+
+                    b.Property<int?>("MemberId")
+                        .HasColumnType("integer");
+
+                    b.Property<int>("MinistryId")
+                        .HasColumnType("integer");
+
+                    b.Property<string>("Notes")
+                        .HasColumnType("text");
+
+                    b.Property<DateTimeOffset?>("PaidAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("PaidBy")
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("ReceiptBlobPath")
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<string>("ReviewNotes")
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<DateTimeOffset?>("ReviewedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("ReviewedBy")
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("Status")
+                        .IsRequired()
+                        .ValueGeneratedOnAdd()
+                        .HasMaxLength(30)
+                        .HasColumnType("character varying(30)")
+                        .HasDefaultValue("Draft");
+
+                    b.Property<int>("SubCategoryId")
+                        .HasColumnType("integer");
+
+                    b.Property<DateTimeOffset?>("SubmittedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("SubmittedBy")
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("Type")
+                        .IsRequired()
+                        .HasMaxLength(30)
+                        .HasColumnType("character varying(30)");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("VendorName")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("CategoryGroupId");
+
+                    b.HasIndex("ExpenseDate");
+
+                    b.HasIndex("MemberId");
+
+                    b.HasIndex("MinistryId");
+
+                    b.HasIndex("Status")
+                        .HasFilter("\"IsDeleted\" = false");
+
+                    b.HasIndex("SubCategoryId");
+
+                    b.ToTable("Expenses");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.ExpenseCategoryGroup", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<bool>("IsActive")
+                        .HasColumnType("boolean");
+
+                    b.Property<string>("Name_en")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("Name_zh")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<int>("SortOrder")
+                        .HasColumnType("integer");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.HasKey("Id");
+
+                    b.ToTable("ExpenseCategoryGroups");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.ExpenseSubCategory", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<int>("GroupId")
+                        .HasColumnType("integer");
+
+                    b.Property<bool>("IsActive")
+                        .HasColumnType("boolean");
+
+                    b.Property<string>("Name_en")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("Name_zh")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<int>("SortOrder")
+                        .HasColumnType("integer");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("GroupId");
+
+                    b.ToTable("ExpenseSubCategories");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.FamilyUnit", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasColumnType("text");
+
+                    b.Property<string>("FamilyName_en")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("FamilyName_zh")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("Notes")
+                        .HasColumnType("text");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasColumnType("text");
+
+                    b.HasKey("Id");
+
+                    b.ToTable("FamilyUnits");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.Giving", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<decimal>("Amount")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<string>("CheckNumber")
+                        .HasMaxLength(50)
+                        .HasColumnType("character varying(50)");
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<int>("GivingCategoryId")
+                        .HasColumnType("integer");
+
+                    b.Property<DateOnly>("GivingDate")
+                        .HasColumnType("date");
+
+                    b.Property<bool>("IsAnonymous")
+                        .HasColumnType("boolean");
+
+                    b.Property<int?>("MemberId")
+                        .HasColumnType("integer");
+
+                    b.Property<string>("Notes")
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<int?>("OfferingSessionId")
+                        .HasColumnType("integer");
+
+                    b.Property<string>("PayPalTransactionId")
+                        .HasMaxLength(100)
+                        .HasColumnType("character varying(100)");
+
+                    b.Property<string>("PaymentMethod")
+                        .IsRequired()
+                        .HasMaxLength(20)
+                        .HasColumnType("character varying(20)");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("ZelleReferenceCode")
+                        .HasMaxLength(100)
+                        .HasColumnType("character varying(100)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("GivingCategoryId");
+
+                    b.HasIndex("GivingDate");
+
+                    b.HasIndex("OfferingSessionId")
+                        .HasFilter("\"OfferingSessionId\" IS NOT NULL");
+
+                    b.HasIndex("MemberId", "GivingDate");
+
+                    b.ToTable("Givings");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.GivingCategory", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("Description_en")
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<string>("Description_zh")
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<bool>("IsActive")
+                        .HasColumnType("boolean");
+
+                    b.Property<string>("Name_en")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("Name_zh")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<int>("SortOrder")
+                        .HasColumnType("integer");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.HasKey("Id");
+
+                    b.ToTable("GivingCategories");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.Member", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<string>("Address")
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<string>("BaptismChurch")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<DateOnly?>("BaptismDate")
+                        .HasColumnType("date");
+
+                    b.Property<string>("City")
+                        .HasMaxLength(100)
+                        .HasColumnType("character varying(100)");
+
+                    b.Property<string>("Country")
+                        .IsRequired()
+                        .ValueGeneratedOnAdd()
+                        .HasMaxLength(100)
+                        .HasColumnType("character varying(100)")
+                        .HasDefaultValue("USA");
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<DateOnly?>("DateOfBirth")
+                        .HasColumnType("date");
+
+                    b.Property<DateTimeOffset?>("DeletedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("DeletedBy")
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("Email")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<int?>("FamilyUnitId")
+                        .HasColumnType("integer");
+
+                    b.Property<string>("FirstName_en")
+                        .IsRequired()
+                        .HasMaxLength(100)
+                        .HasColumnType("character varying(100)");
+
+                    b.Property<string>("FirstName_zh")
+                        .HasMaxLength(100)
+                        .HasColumnType("character varying(100)");
+
+                    b.Property<string>("Gender")
+                        .HasMaxLength(10)
+                        .HasColumnType("character varying(10)");
+
+                    b.Property<bool>("IsDeleted")
+                        .HasColumnType("boolean");
+
+                    b.Property<DateOnly?>("JoinDate")
+                        .HasColumnType("date");
+
+                    b.Property<string>("LanguagePreference")
+                        .IsRequired()
+                        .ValueGeneratedOnAdd()
+                        .HasMaxLength(10)
+                        .HasColumnType("character varying(10)")
+                        .HasDefaultValue("en");
+
+                    b.Property<string>("LastName_en")
+                        .IsRequired()
+                        .HasMaxLength(100)
+                        .HasColumnType("character varying(100)");
+
+                    b.Property<string>("LastName_zh")
+                        .HasMaxLength(100)
+                        .HasColumnType("character varying(100)");
+
+                    b.Property<string>("NickName")
+                        .HasMaxLength(100)
+                        .HasColumnType("character varying(100)");
+
+                    b.Property<string>("Notes")
+                        .HasColumnType("text");
+
+                    b.Property<string>("PhoneCell")
+                        .HasMaxLength(30)
+                        .HasColumnType("character varying(30)");
+
+                    b.Property<string>("PhoneHome")
+                        .HasMaxLength(30)
+                        .HasColumnType("character varying(30)");
+
+                    b.Property<string>("PhotoBlobPath")
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<string>("State")
+                        .HasMaxLength(50)
+                        .HasColumnType("character varying(50)");
+
+                    b.Property<string>("Status")
+                        .IsRequired()
+                        .ValueGeneratedOnAdd()
+                        .HasMaxLength(20)
+                        .HasColumnType("character varying(20)")
+                        .HasDefaultValue("Member");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("ZipCode")
+                        .HasMaxLength(20)
+                        .HasColumnType("character varying(20)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("Email")
+                        .HasFilter("\"Email\" IS NOT NULL");
+
+                    b.HasIndex("FamilyUnitId");
+
+                    b.HasIndex("Status")
+                        .HasFilter("\"IsDeleted\" = false");
+
+                    b.ToTable("Members");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.Ministry", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<string>("Description_en")
+                        .HasColumnType("text");
+
+                    b.Property<string>("Description_zh")
+                        .HasColumnType("text");
+
+                    b.Property<bool>("IsActive")
+                        .HasColumnType("boolean");
+
+                    b.Property<string>("Name_en")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("Name_zh")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<int>("SortOrder")
+                        .HasColumnType("integer");
+
+                    b.HasKey("Id");
+
+                    b.ToTable("Ministries");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.MonthlyStatement", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<decimal>("BankStatementBalance")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("CalculatedClosingBalance")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<decimal>("Difference")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<DateTimeOffset?>("FinalizedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("FinalizedBy")
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<bool>("IsFinalized")
+                        .HasColumnType("boolean");
+
+                    b.Property<int>("Month")
+                        .HasColumnType("integer");
+
+                    b.Property<string>("Notes")
+                        .HasColumnType("text");
+
+                    b.Property<decimal>("OpeningBalance")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("TotalExpenses")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("TotalGiving")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("TotalOtherIncome")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<int>("Year")
+                        .HasColumnType("integer");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("Year", "Month")
+                        .IsUnique();
+
+                    b.ToTable("MonthlyStatements");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.OfferingSession", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<decimal>("CashTotal")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("CheckTotal")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<decimal>("Difference")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<string>("Notes")
+                        .HasColumnType("text");
+
+                    b.Property<DateTimeOffset?>("ReconciledAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("ReconciledBy")
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<DateOnly>("SessionDate")
+                        .HasColumnType("date");
+
+                    b.Property<string>("Status")
+                        .IsRequired()
+                        .ValueGeneratedOnAdd()
+                        .HasMaxLength(20)
+                        .HasColumnType("character varying(20)")
+                        .HasDefaultValue("Draft");
+
+                    b.Property<DateTimeOffset?>("SubmittedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("SubmittedBy")
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<decimal>("SystemTotal")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("SessionDate")
+                        .IsUnique();
+
+                    b.ToTable("OfferingSessions");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.RefreshToken", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<DateTime>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("DeviceInfo")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<DateTime>("ExpiresAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("IpAddress")
+                        .HasMaxLength(45)
+                        .HasColumnType("character varying(45)");
+
+                    b.Property<string>("ReplacedByHash")
+                        .HasMaxLength(64)
+                        .HasColumnType("character varying(64)");
+
+                    b.Property<DateTime?>("RevokedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("TokenHash")
+                        .IsRequired()
+                        .HasMaxLength(64)
+                        .HasColumnType("character varying(64)");
+
+                    b.Property<string>("UserId")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("TokenHash")
+                        .IsUnique();
+
+                    b.HasIndex("UserId");
+
+                    b.ToTable("RefreshTokens");
+                });
+
+            modelBuilder.Entity("Microsoft.AspNetCore.Identity.IdentityRoleClaim<string>", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.AppRole", null)
+                        .WithMany()
+                        .HasForeignKey("RoleId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+                });
+
+            modelBuilder.Entity("Microsoft.AspNetCore.Identity.IdentityUserClaim<string>", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.AppUser", null)
+                        .WithMany()
+                        .HasForeignKey("UserId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+                });
+
+            modelBuilder.Entity("Microsoft.AspNetCore.Identity.IdentityUserLogin<string>", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.AppUser", null)
+                        .WithMany()
+                        .HasForeignKey("UserId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+                });
+
+            modelBuilder.Entity("Microsoft.AspNetCore.Identity.IdentityUserRole<string>", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.AppRole", null)
+                        .WithMany()
+                        .HasForeignKey("RoleId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+
+                    b.HasOne("ROLAC.API.Entities.AppUser", null)
+                        .WithMany()
+                        .HasForeignKey("UserId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+                });
+
+            modelBuilder.Entity("Microsoft.AspNetCore.Identity.IdentityUserToken<string>", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.AppUser", null)
+                        .WithMany()
+                        .HasForeignKey("UserId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.Expense", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.ExpenseCategoryGroup", "CategoryGroup")
+                        .WithMany()
+                        .HasForeignKey("CategoryGroupId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.HasOne("ROLAC.API.Entities.Member", "Member")
+                        .WithMany()
+                        .HasForeignKey("MemberId")
+                        .OnDelete(DeleteBehavior.SetNull);
+
+                    b.HasOne("ROLAC.API.Entities.Ministry", "Ministry")
+                        .WithMany()
+                        .HasForeignKey("MinistryId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.HasOne("ROLAC.API.Entities.ExpenseSubCategory", "SubCategory")
+                        .WithMany()
+                        .HasForeignKey("SubCategoryId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.Navigation("CategoryGroup");
+
+                    b.Navigation("Member");
+
+                    b.Navigation("Ministry");
+
+                    b.Navigation("SubCategory");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.ExpenseSubCategory", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.ExpenseCategoryGroup", "Group")
+                        .WithMany("SubCategories")
+                        .HasForeignKey("GroupId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.Navigation("Group");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.Giving", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.GivingCategory", "GivingCategory")
+                        .WithMany()
+                        .HasForeignKey("GivingCategoryId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.HasOne("ROLAC.API.Entities.Member", "Member")
+                        .WithMany()
+                        .HasForeignKey("MemberId")
+                        .OnDelete(DeleteBehavior.SetNull);
+
+                    b.HasOne("ROLAC.API.Entities.OfferingSession", "OfferingSession")
+                        .WithMany("Givings")
+                        .HasForeignKey("OfferingSessionId")
+                        .OnDelete(DeleteBehavior.Cascade);
+
+                    b.Navigation("GivingCategory");
+
+                    b.Navigation("Member");
+
+                    b.Navigation("OfferingSession");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.Member", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.FamilyUnit", "FamilyUnit")
+                        .WithMany()
+                        .HasForeignKey("FamilyUnitId")
+                        .OnDelete(DeleteBehavior.SetNull);
+
+                    b.Navigation("FamilyUnit");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.RefreshToken", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.AppUser", "User")
+                        .WithMany("RefreshTokens")
+                        .HasForeignKey("UserId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+
+                    b.Navigation("User");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.AppUser", b =>
+                {
+                    b.Navigation("RefreshTokens");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.ExpenseCategoryGroup", b =>
+                {
+                    b.Navigation("SubCategories");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.OfferingSession", b =>
+                {
+                    b.Navigation("Givings");
+                });
+#pragma warning restore 612, 618
+        }
+    }
+}
diff --git a/API/ROLAC.API/Migrations/20260530011428_AddExpenseModule.cs b/API/ROLAC.API/Migrations/20260530011428_AddExpenseModule.cs
new file mode 100644
index 0000000..a021bfa
--- /dev/null
+++ b/API/ROLAC.API/Migrations/20260530011428_AddExpenseModule.cs
@@ -0,0 +1,234 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+using Npgsql.EntityFrameworkCore.PostgreSQL.Metadata;
+
+#nullable disable
+
+namespace ROLAC.API.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddExpenseModule : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.CreateTable(
+                name: "ExpenseCategoryGroups",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "integer", nullable: false)
+                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
+                    Name_en = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: false),
+                    Name_zh = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: true),
+                    SortOrder = table.Column<int>(type: "integer", nullable: false),
+                    IsActive = table.Column<bool>(type: "boolean", nullable: false),
+                    CreatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    CreatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false),
+                    UpdatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    UpdatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_ExpenseCategoryGroups", x => x.Id);
+                });
+
+            migrationBuilder.CreateTable(
+                name: "Ministries",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "integer", nullable: false)
+                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
+                    Name_en = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: false),
+                    Name_zh = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: true),
+                    Description_en = table.Column<string>(type: "text", nullable: true),
+                    Description_zh = table.Column<string>(type: "text", nullable: true),
+                    SortOrder = table.Column<int>(type: "integer", nullable: false),
+                    IsActive = table.Column<bool>(type: "boolean", nullable: false)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_Ministries", x => x.Id);
+                });
+
+            migrationBuilder.CreateTable(
+                name: "MonthlyStatements",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "integer", nullable: false)
+                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
+                    Year = table.Column<int>(type: "integer", nullable: false),
+                    Month = table.Column<int>(type: "integer", nullable: false),
+                    OpeningBalance = table.Column<decimal>(type: "numeric(18,2)", nullable: false),
+                    TotalGiving = table.Column<decimal>(type: "numeric(18,2)", nullable: false),
+                    TotalOtherIncome = table.Column<decimal>(type: "numeric(18,2)", nullable: false),
+                    TotalExpenses = table.Column<decimal>(type: "numeric(18,2)", nullable: false),
+                    CalculatedClosingBalance = table.Column<decimal>(type: "numeric(18,2)", nullable: false),
+                    BankStatementBalance = table.Column<decimal>(type: "numeric(18,2)", nullable: false),
+                    Difference = table.Column<decimal>(type: "numeric(18,2)", nullable: false),
+                    Notes = table.Column<string>(type: "text", nullable: true),
+                    IsFinalized = table.Column<bool>(type: "boolean", nullable: false),
+                    FinalizedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: true),
+                    FinalizedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: true),
+                    CreatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    CreatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false),
+                    UpdatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    UpdatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_MonthlyStatements", x => x.Id);
+                });
+
+            migrationBuilder.CreateTable(
+                name: "ExpenseSubCategories",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "integer", nullable: false)
+                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
+                    GroupId = table.Column<int>(type: "integer", nullable: false),
+                    Name_en = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: false),
+                    Name_zh = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: true),
+                    SortOrder = table.Column<int>(type: "integer", nullable: false),
+                    IsActive = table.Column<bool>(type: "boolean", nullable: false),
+                    CreatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    CreatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false),
+                    UpdatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    UpdatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_ExpenseSubCategories", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_ExpenseSubCategories_ExpenseCategoryGroups_GroupId",
+                        column: x => x.GroupId,
+                        principalTable: "ExpenseCategoryGroups",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                });
+
+            migrationBuilder.CreateTable(
+                name: "Expenses",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "integer", nullable: false)
+                        .Annotation("Npgsql:ValueGenerationStrategy", NpgsqlValueGenerationStrategy.IdentityByDefaultColumn),
+                    MinistryId = table.Column<int>(type: "integer", nullable: false),
+                    CategoryGroupId = table.Column<int>(type: "integer", nullable: false),
+                    SubCategoryId = table.Column<int>(type: "integer", nullable: false),
+                    Type = table.Column<string>(type: "character varying(30)", maxLength: 30, nullable: false),
+                    Status = table.Column<string>(type: "character varying(30)", maxLength: 30, nullable: false, defaultValue: "Draft"),
+                    Amount = table.Column<decimal>(type: "numeric(18,2)", nullable: false),
+                    Description = table.Column<string>(type: "character varying(500)", maxLength: 500, nullable: false),
+                    VendorName = table.Column<string>(type: "character varying(200)", maxLength: 200, nullable: true),
+                    MemberId = table.Column<int>(type: "integer", nullable: true),
+                    CheckNumber = table.Column<string>(type: "character varying(50)", maxLength: 50, nullable: true),
+                    ExpenseDate = table.Column<DateOnly>(type: "date", nullable: false),
+                    ReceiptBlobPath = table.Column<string>(type: "character varying(500)", maxLength: 500, nullable: true),
+                    Notes = table.Column<string>(type: "text", nullable: true),
+                    SubmittedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: true),
+                    SubmittedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: true),
+                    ReviewedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: true),
+                    ReviewedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: true),
+                    ReviewNotes = table.Column<string>(type: "character varying(500)", maxLength: 500, nullable: true),
+                    PaidAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: true),
+                    PaidBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: true),
+                    CreatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    CreatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false),
+                    UpdatedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: false),
+                    UpdatedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: false),
+                    IsDeleted = table.Column<bool>(type: "boolean", nullable: false),
+                    DeletedAt = table.Column<DateTimeOffset>(type: "timestamp with time zone", nullable: true),
+                    DeletedBy = table.Column<string>(type: "character varying(450)", maxLength: 450, nullable: true)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_Expenses", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_Expenses_ExpenseCategoryGroups_CategoryGroupId",
+                        column: x => x.CategoryGroupId,
+                        principalTable: "ExpenseCategoryGroups",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                    table.ForeignKey(
+                        name: "FK_Expenses_ExpenseSubCategories_SubCategoryId",
+                        column: x => x.SubCategoryId,
+                        principalTable: "ExpenseSubCategories",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                    table.ForeignKey(
+                        name: "FK_Expenses_Members_MemberId",
+                        column: x => x.MemberId,
+                        principalTable: "Members",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.SetNull);
+                    table.ForeignKey(
+                        name: "FK_Expenses_Ministries_MinistryId",
+                        column: x => x.MinistryId,
+                        principalTable: "Ministries",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                });
+
+            migrationBuilder.CreateIndex(
+                name: "IX_Expenses_CategoryGroupId",
+                table: "Expenses",
+                column: "CategoryGroupId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_Expenses_ExpenseDate",
+                table: "Expenses",
+                column: "ExpenseDate");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_Expenses_MemberId",
+                table: "Expenses",
+                column: "MemberId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_Expenses_MinistryId",
+                table: "Expenses",
+                column: "MinistryId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_Expenses_Status",
+                table: "Expenses",
+                column: "Status",
+                filter: "\"IsDeleted\" = false");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_Expenses_SubCategoryId",
+                table: "Expenses",
+                column: "SubCategoryId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_ExpenseSubCategories_GroupId",
+                table: "ExpenseSubCategories",
+                column: "GroupId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_MonthlyStatements_Year_Month",
+                table: "MonthlyStatements",
+                columns: new[] { "Year", "Month" },
+                unique: true);
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropTable(
+                name: "Expenses");
+
+            migrationBuilder.DropTable(
+                name: "MonthlyStatements");
+
+            migrationBuilder.DropTable(
+                name: "ExpenseSubCategories");
+
+            migrationBuilder.DropTable(
+                name: "Ministries");
+
+            migrationBuilder.DropTable(
+                name: "ExpenseCategoryGroups");
+        }
+    }
+}
diff --git a/API/ROLAC.API/Migrations/AppDbContextModelSnapshot.cs b/API/ROLAC.API/Migrations/AppDbContextModelSnapshot.cs
index 12dba9e..11190a8 100644
--- a/API/ROLAC.API/Migrations/AppDbContextModelSnapshot.cs
+++ b/API/ROLAC.API/Migrations/AppDbContextModelSnapshot.cs
@@ -245,6 +245,226 @@ namespace ROLAC.API.Migrations
                     b.ToTable("AspNetUsers", (string)null);
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.Expense", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<decimal>("Amount")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<int>("CategoryGroupId")
+                        .HasColumnType("integer");
+
+                    b.Property<string>("CheckNumber")
+                        .HasMaxLength(50)
+                        .HasColumnType("character varying(50)");
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<DateTimeOffset?>("DeletedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("DeletedBy")
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("Description")
+                        .IsRequired()
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<DateOnly>("ExpenseDate")
+                        .HasColumnType("date");
+
+                    b.Property<bool>("IsDeleted")
+                        .HasColumnType("boolean");
+
+                    b.Property<int?>("MemberId")
+                        .HasColumnType("integer");
+
+                    b.Property<int>("MinistryId")
+                        .HasColumnType("integer");
+
+                    b.Property<string>("Notes")
+                        .HasColumnType("text");
+
+                    b.Property<DateTimeOffset?>("PaidAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("PaidBy")
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("ReceiptBlobPath")
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<string>("ReviewNotes")
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<DateTimeOffset?>("ReviewedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("ReviewedBy")
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("Status")
+                        .IsRequired()
+                        .ValueGeneratedOnAdd()
+                        .HasMaxLength(30)
+                        .HasColumnType("character varying(30)")
+                        .HasDefaultValue("Draft");
+
+                    b.Property<int>("SubCategoryId")
+                        .HasColumnType("integer");
+
+                    b.Property<DateTimeOffset?>("SubmittedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("SubmittedBy")
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("Type")
+                        .IsRequired()
+                        .HasMaxLength(30)
+                        .HasColumnType("character varying(30)");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("VendorName")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("CategoryGroupId");
+
+                    b.HasIndex("ExpenseDate");
+
+                    b.HasIndex("MemberId");
+
+                    b.HasIndex("MinistryId");
+
+                    b.HasIndex("Status")
+                        .HasFilter("\"IsDeleted\" = false");
+
+                    b.HasIndex("SubCategoryId");
+
+                    b.ToTable("Expenses");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.ExpenseCategoryGroup", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<bool>("IsActive")
+                        .HasColumnType("boolean");
+
+                    b.Property<string>("Name_en")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("Name_zh")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<int>("SortOrder")
+                        .HasColumnType("integer");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.HasKey("Id");
+
+                    b.ToTable("ExpenseCategoryGroups");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.ExpenseSubCategory", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<int>("GroupId")
+                        .HasColumnType("integer");
+
+                    b.Property<bool>("IsActive")
+                        .HasColumnType("boolean");
+
+                    b.Property<string>("Name_en")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("Name_zh")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<int>("SortOrder")
+                        .HasColumnType("integer");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("GroupId");
+
+                    b.ToTable("ExpenseSubCategories");
+                });
+
             modelBuilder.Entity("ROLAC.API.Entities.FamilyUnit", b =>
                 {
                     b.Property<int>("Id")
@@ -557,6 +777,112 @@ namespace ROLAC.API.Migrations
                     b.ToTable("Members");
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.Ministry", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<string>("Description_en")
+                        .HasColumnType("text");
+
+                    b.Property<string>("Description_zh")
+                        .HasColumnType("text");
+
+                    b.Property<bool>("IsActive")
+                        .HasColumnType("boolean");
+
+                    b.Property<string>("Name_en")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<string>("Name_zh")
+                        .HasMaxLength(200)
+                        .HasColumnType("character varying(200)");
+
+                    b.Property<int>("SortOrder")
+                        .HasColumnType("integer");
+
+                    b.HasKey("Id");
+
+                    b.ToTable("Ministries");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.MonthlyStatement", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<decimal>("BankStatementBalance")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("CalculatedClosingBalance")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<decimal>("Difference")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<DateTimeOffset?>("FinalizedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("FinalizedBy")
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<bool>("IsFinalized")
+                        .HasColumnType("boolean");
+
+                    b.Property<int>("Month")
+                        .HasColumnType("integer");
+
+                    b.Property<string>("Notes")
+                        .HasColumnType("text");
+
+                    b.Property<decimal>("OpeningBalance")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("TotalExpenses")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("TotalGiving")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("TotalOtherIncome")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<int>("Year")
+                        .HasColumnType("integer");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("Year", "Month")
+                        .IsUnique();
+
+                    b.ToTable("MonthlyStatements");
+                });
+
             modelBuilder.Entity("ROLAC.API.Entities.OfferingSession", b =>
                 {
                     b.Property<int>("Id")
@@ -728,6 +1054,51 @@ namespace ROLAC.API.Migrations
                         .IsRequired();
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.Expense", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.ExpenseCategoryGroup", "CategoryGroup")
+                        .WithMany()
+                        .HasForeignKey("CategoryGroupId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.HasOne("ROLAC.API.Entities.Member", "Member")
+                        .WithMany()
+                        .HasForeignKey("MemberId")
+                        .OnDelete(DeleteBehavior.SetNull);
+
+                    b.HasOne("ROLAC.API.Entities.Ministry", "Ministry")
+                        .WithMany()
+                        .HasForeignKey("MinistryId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.HasOne("ROLAC.API.Entities.ExpenseSubCategory", "SubCategory")
+                        .WithMany()
+                        .HasForeignKey("SubCategoryId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.Navigation("CategoryGroup");
+
+                    b.Navigation("Member");
+
+                    b.Navigation("Ministry");
+
+                    b.Navigation("SubCategory");
+                });
+
+            modelBuilder.Entity("ROLAC.API.Entities.ExpenseSubCategory", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.ExpenseCategoryGroup", "Group")
+                        .WithMany("SubCategories")
+                        .HasForeignKey("GroupId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.Navigation("Group");
+                });
+
             modelBuilder.Entity("ROLAC.API.Entities.Giving", b =>
                 {
                     b.HasOne("ROLAC.API.Entities.GivingCategory", "GivingCategory")
@@ -779,6 +1150,11 @@ namespace ROLAC.API.Migrations
                     b.Navigation("RefreshTokens");
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.ExpenseCategoryGroup", b =>
+                {
+                    b.Navigation("SubCategories");
+                });
+
             modelBuilder.Entity("ROLAC.API.Entities.OfferingSession", b =>
                 {
                     b.Navigation("Givings");