diff --git a/APP/src/app/features/giving/pages/offering-session-page/offering-session-page.component.html b/APP/src/app/features/giving/pages/offering-session-page/offering-session-page.component.html
index 5dee18a..9a9eb49 100644
--- a/APP/src/app/features/giving/pages/offering-session-page/offering-session-page.component.html
+++ b/APP/src/app/features/giving/pages/offering-session-page/offering-session-page.component.html
@@ -23,7 +23,7 @@
   <!-- Card B — Add giving -->
   <section class="card">
     <h3 class="section-title">Add Giving / 錄入奉獻</h3>
-    <div class="grid grid-cols-1 md:grid-cols-4 gap-x-4 gap-y-3">
+    <div class="grid grid-cols-1 md:grid-cols-2 gap-x-4 gap-y-3">
       <label class="flex flex-col gap-1 md:col-span-2">Giver
         <kendo-dropdownlist *ngIf="!entry.isAnonymous" [data]="memberResults" textField="displayName" valueField="id"
           [valuePrimitive]="true" [filterable]="true" (filterChange)="onMemberFilter($event)"
diff --git a/APP/src/app/portals/user-portal/components/user-navbar/user-navbar.component.html b/APP/src/app/portals/user-portal/components/user-navbar/user-navbar.component.html
deleted file mode 100644
index 40e4bcf..0000000
--- a/APP/src/app/portals/user-portal/components/user-navbar/user-navbar.component.html
+++ /dev/null
@@ -1,67 +0,0 @@
-<kendo-drawer-container>
-    <kendo-drawer [mode]="'overlay'" [expanded]="layoutService.drawerExpanded()" [width]="280">
-
-        <kendo-drawer-content>
-            <div class="drawer-content">
-                <div class="drawer-header">
-                    <h3>User Portal</h3>
-                    <p>ROLCC AC Portal</p>
-                </div>
-
-                <nav class="drawer-nav">
-                    <div class="nav-section">
-                        <h4>Main</h4>
-                        <button *ngFor="let item of mainNavItems" kendoButton
-                            [fillMode]="item.active ? 'solid' : 'flat'" [themeColor]="item.active ? 'primary' : 'base'"
-                            [svgIcon]="item.icon" class="nav-button" (click)="navigateTo(item.path)">
-                            {{ item.text }}
-                        </button>
-                    </div>
-
-                    <div class="nav-section">
-                        <h4>Management</h4>
-                        <button *ngFor="let item of managementNavItems" kendoButton
-                            [fillMode]="item.active ? 'solid' : 'flat'" [themeColor]="item.active ? 'primary' : 'base'"
-                            [svgIcon]="item.icon" class="nav-button" (click)="navigateTo(item.path)">
-                            {{ item.text }}
-                        </button>
-                    </div>
-
-                    <div class="nav-section">
-                        <h4>Support</h4>
-                        <button *ngFor="let item of supportNavItems" kendoButton
-                            [fillMode]="item.active ? 'solid' : 'flat'" [themeColor]="item.active ? 'primary' : 'base'"
-                            [svgIcon]="item.icon" class="nav-button" (click)="navigateTo(item.path)">
-                            {{ item.text }}
-                        </button>
-                    </div>
-
-                    <div class="nav-section" *ngIf="showMemberAdminSection || showUserAdminSection">
-                        <h4>Administration</h4>
-                        <button *ngFor="let item of memberAdminNavItems" kendoButton
-                            [fillMode]="item.active ? 'solid' : 'flat'" [themeColor]="item.active ? 'primary' : 'base'"
-                            [svgIcon]="item.icon" class="nav-button" (click)="navigateTo(item.path)">
-                            {{ item.text }}
-                        </button>
-                        <ng-container *ngIf="showUserAdminSection">
-                            <button *ngFor="let item of userAdminNavItems" kendoButton
-                                [fillMode]="item.active ? 'solid' : 'flat'" [themeColor]="item.active ? 'primary' : 'base'"
-                                [svgIcon]="item.icon" class="nav-button" (click)="navigateTo(item.path)">
-                                {{ item.text }}
-                            </button>
-                        </ng-container>
-                    </div>
-
-                    <div class="nav-section" *ngIf="showFinanceSection">
-                        <h4>Finance</h4>
-                        <button *ngFor="let item of financeNavItems" kendoButton
-                            [fillMode]="item.active ? 'solid' : 'flat'" [themeColor]="item.active ? 'primary' : 'base'"
-                            [svgIcon]="item.icon" class="nav-button" (click)="navigateTo(item.path)">
-                            {{ item.text }}
-                        </button>
-                    </div>
-                </nav>
-            </div>
-        </kendo-drawer-content>
-    </kendo-drawer>
-</kendo-drawer-container>
\ No newline at end of file
diff --git a/APP/src/app/portals/user-portal/components/user-navbar/user-navbar.component.scss b/APP/src/app/portals/user-portal/components/user-navbar/user-navbar.component.scss
deleted file mode 100644
index 1e84f9f..0000000
--- a/APP/src/app/portals/user-portal/components/user-navbar/user-navbar.component.scss
+++ /dev/null
@@ -1,66 +0,0 @@
-.drawer-content {
-    height: 100%;
-    display: flex;
-    flex-direction: column;
-}
-
-.drawer-header {
-    padding: 1.5rem 1rem;
-    border-bottom: 1px solid #e0e0e0;
-    background: linear-gradient(135deg, #667eea 0%, #764ba2 100%);
-    color: white;
-
-    h3 {
-        margin: 0 0 0.25rem 0;
-        font-size: 1.25rem;
-        font-weight: 600;
-    }
-
-    p {
-        margin: 0;
-        font-size: 0.875rem;
-        opacity: 0.9;
-    }
-}
-
-.drawer-nav {
-    flex: 1;
-    padding: 1rem 0;
-    overflow-y: auto;
-}
-
-.nav-section {
-    margin-bottom: 1.5rem;
-
-    h4 {
-        margin: 0 0 0.5rem 0;
-        padding: 0 1rem;
-        font-size: 0.75rem;
-        font-weight: 600;
-        text-transform: uppercase;
-        letter-spacing: 0.05em;
-        color: #666;
-    }
-}
-
-.nav-button {
-    width: 100%;
-    justify-content: flex-start;
-    text-align: left;
-    padding: 0.75rem 1rem;
-    margin: 0.125rem 0;
-    border-radius: 0;
-
-    &:hover {
-        background-color: #f8f9fa;
-    }
-
-    &.k-button-solid {
-        background-color: #e3f2fd;
-        color: #1976d2;
-
-        &:hover {
-            background-color: #bbdefb;
-        }
-    }
-}
diff --git a/APP/src/app/portals/user-portal/components/user-navbar/user-navbar.component.ts b/APP/src/app/portals/user-portal/components/user-navbar/user-navbar.component.ts
deleted file mode 100644
index 1ac5a30..0000000
--- a/APP/src/app/portals/user-portal/components/user-navbar/user-navbar.component.ts
+++ /dev/null
@@ -1,136 +0,0 @@
-import { Component, OnInit, OnDestroy } from '@angular/core';
-import { CommonModule } from '@angular/common';
-import { Router, NavigationEnd, RouterModule } from '@angular/router';
-import { LayoutModule } from '@progress/kendo-angular-layout';
-import { ButtonsModule } from '@progress/kendo-angular-buttons';
-import { IconsModule } from '@progress/kendo-angular-icons';
-import { SVGIcon, homeIcon, calendarIcon, userIcon, groupIcon } from '@progress/kendo-svg-icons';
-import { LayoutService } from '../../../../layout/services/layout.service';
-import { AuthService, UserInfo } from '../../../../shared/services/auth.service';
-import { Subject, takeUntil, filter } from 'rxjs';
-
-interface NavItem {
-  text: string;
-  icon: SVGIcon;
-  path: string;
-  active?: boolean;
-}
-
-@Component({
-  selector: 'app-user-navbar',
-  standalone: true,
-  imports: [
-    CommonModule,
-    RouterModule,
-    LayoutModule,
-    ButtonsModule,
-    IconsModule
-  ],
-  templateUrl: './user-navbar.component.html',
-  styleUrls: ['./user-navbar.component.scss']
-})
-export class UserNavbarComponent implements OnInit, OnDestroy {
-  public homeIcon: SVGIcon = homeIcon;
-  public calendarIcon: SVGIcon = calendarIcon;
-  public peopleIcon: SVGIcon = userIcon; // Using userIcon as fallback
-  public bedIcon: SVGIcon = userIcon; // Using userIcon as fallback
-  public userIcon: SVGIcon = userIcon;
-  public pillIcon: SVGIcon = userIcon; // Using userIcon as fallback
-  public chartIcon: SVGIcon = userIcon; // Using userIcon as fallback
-  public buildingIcon: SVGIcon = userIcon; // Using userIcon as fallback
-  public creditCardIcon: SVGIcon = userIcon; // Using userIcon as fallback
-  public supportIcon: SVGIcon = userIcon; // Using userIcon as fallback
-
-  public mainNavItems: NavItem[] = [
-    { text: 'Dashboard', icon: this.homeIcon, path: '/user-portal/dashboard' },
-    { text: 'Schedule', icon: this.calendarIcon, path: '/user-portal/schedule' },
-    { text: 'Patients', icon: this.peopleIcon, path: '/user-portal/patients' }
-  ];
-
-  public managementNavItems: NavItem[] = [
-    { text: 'Bed Management', icon: this.bedIcon, path: '/user-portal/bed-management' },
-    { text: 'Staff', icon: this.userIcon, path: '/user-portal/staff' },
-    { text: 'Pharmacy', icon: this.pillIcon, path: '/user-portal/pharmacy' },
-    { text: 'Reports', icon: this.chartIcon, path: '/user-portal/reports' },
-    { text: 'Departments', icon: this.buildingIcon, path: '/user-portal/departments' },
-    { text: 'Payments', icon: this.creditCardIcon, path: '/user-portal/payments' }
-  ];
-
-  public supportNavItems: NavItem[] = [
-    { text: 'Support', icon: this.supportIcon, path: '/user-portal/support' }
-  ];
-
-  public memberAdminNavItems: NavItem[] = [
-    { text: 'Members', icon: groupIcon, path: '/user-portal/admin/members' },
-  ];
-
-  public userAdminNavItems: NavItem[] = [
-    { text: 'User Management', icon: userIcon, path: '/user-portal/admin/users' },
-  ];
-
-  public financeNavItems: NavItem[] = [
-    { text: 'Offering Entry', icon: this.creditCardIcon, path: '/user-portal/finance/offering-session' },
-    { text: 'Givings',        icon: this.chartIcon,      path: '/user-portal/finance/givings' },
-    { text: 'Giving Types',   icon: this.buildingIcon,   path: '/user-portal/finance/giving-categories' },
-  ];
-
-  public showMemberAdminSection = false;
-  public showUserAdminSection = false;
-  public showFinanceSection = false;
-
-  private destroy$ = new Subject<void>();
-
-  constructor(
-    public layoutService: LayoutService,
-    private router: Router,
-    private authService: AuthService
-  ) { }
-
-  ngOnInit(): void {
-    // Listen to route changes to update active states
-    this.router.events
-      .pipe(
-        filter(event => event instanceof NavigationEnd),
-        takeUntil(this.destroy$)
-      )
-      .subscribe((event: NavigationEnd) => {
-        this.updateActiveStates(event.url);
-      });
-
-    // Set initial active state
-    this.updateActiveStates(this.router.url);
-
-    this.authService.currentUser$.pipe(takeUntil(this.destroy$)).subscribe(user => {
-      const roles = user?.roles ?? [];
-      this.showMemberAdminSection = roles.some(r => r === 'super_admin' || r === 'secretary');
-      this.showUserAdminSection   = roles.includes('super_admin');
-      this.showFinanceSection     = roles.some(r => r === 'finance' || r === 'super_admin');
-    });
-  }
-
-  ngOnDestroy(): void {
-    this.destroy$.next();
-    this.destroy$.complete();
-  }
-
-  public navigateTo(path: string): void {
-    this.router.navigate([path]);
-    this.layoutService.closeDrawer();
-  }
-
-  private updateActiveStates(currentUrl: string): void {
-    // Reset all active states
-    [...this.mainNavItems, ...this.managementNavItems, ...this.supportNavItems,
-     ...this.memberAdminNavItems, ...this.userAdminNavItems, ...this.financeNavItems]
-      .forEach(item => item.active = false);
-
-    // Set active state for current route
-    const activeItem = [...this.mainNavItems, ...this.managementNavItems, ...this.supportNavItems,
-      ...this.memberAdminNavItems, ...this.userAdminNavItems, ...this.financeNavItems]
-      .find(item => currentUrl.startsWith(item.path));
-
-    if (activeItem) {
-      activeItem.active = true;
-    }
-  }
-}
diff --git a/docs/DB_SCHEMA.md b/docs/DB_SCHEMA.md
index 832799b..83cf196 100644
--- a/docs/DB_SCHEMA.md
+++ b/docs/DB_SCHEMA.md
@@ -509,7 +509,7 @@ Table: ExpenseCategoryGroups
 | SortOrder | int NOT NULL DEFAULT 0 | |
 | IsActive | bool NOT NULL DEFAULT true | |
 
-**Seed 大類（10 個）：**
+**Seed 大類（11 個）：**
 
 | Id | Name_en | Name_zh |
 |----|---------|---------|
@@ -523,6 +523,7 @@ Table: ExpenseCategoryGroups
 | 8 | Missions | 宣教 |
 | 9 | Benevolence | 關懷救助 |
 | 10 | Other | 其他 |
+| 11 | Personnel | 人事 |
 
 ### ExpenseSubCategory（支出子項目）
 
@@ -539,25 +540,51 @@ Table: ExpenseSubCategories
 | SortOrder | int NOT NULL DEFAULT 0 | |
 | IsActive | bool NOT NULL DEFAULT true | |
 
-**Seed 子項目（部分範例）：**
+**Seed 子項目（完整種子）：**
 
 | GroupId | Name_en | Name_zh |
 |---------|---------|---------|
-| 1 Equipment | Audio/Visual Equipment | 影音設備 |
-| 1 Equipment | Computer & Peripherals | 電腦周邊 |
-| 1 Equipment | Musical Instruments | 樂器 |
-| 2 Consumables | Office Supplies | 辦公用品 |
+| 1 Equipment | Purchase | 購置 |
+| 1 Equipment | Rental | 租借 |
+| 1 Equipment | Maintenance & Repair | 維修 |
+| 2 Consumables | Batteries | 電池 |
+| 2 Consumables | Accessories | 配件 |
 | 2 Consumables | Cleaning Supplies | 清潔用品 |
-| 3 Food & Beverage | Sunday Agape Meal | 愛宴餐費 |
-| 3 Food & Beverage | Fellowship Snacks | 交誼茶點 |
-| 4 Training | Conference Registration | 會議報名費 |
-| 4 Training | Books & Resources | 書籍教材 |
-| 5 Materials | Children's Curriculum | 兒童教材 |
-| 5 Materials | Bibles & Hymnals | 聖經/詩本 |
+| 2 Consumables | Office Supplies | 文具 |
+| 3 Food & Beverage | Catering | 出餐費用 |
+| 3 Food & Beverage | Food Ingredients | 食材採購 |
+| 3 Food & Beverage | Utensils | 器具 |
+| 3 Food & Beverage | Consumables | 消耗品 |
+| 4 Training | Course Fees | 課程費用 |
+| 4 Training | Books | 書籍 |
+| 4 Training | Conference | 研討會 |
+| 4 Training | Travel | 差旅 |
+| 5 Materials | Printing | 印刷費用 |
+| 5 Materials | Craft Supplies | 手工材料 |
+| 5 Materials | Copyright & Licensing | 版權購買 |
 | 6 Facility | Rent | 場地租金 |
-| 6 Facility | Utilities | 水電費 |
-| 7 Printing | Bulletins | 週報印刷 |
-| 8 Missions | Missionary Support | 宣教士支持 |
+| 6 Facility | Utilities | 水電 |
+| 6 Facility | Property Insurance | 財產保險 |
+| 6 Facility | Decoration | 裝飾 |
+| 7 Printing | Bulletins | 週報 |
+| 7 Printing | Order of Service | 程序單 |
+| 7 Printing | Posters | 海報 |
+| 8 Missions | Offering Transfer | 奉獻轉帳 |
+| 8 Missions | Missionary Support | 宣教士支援 |
+| 8 Missions | Travel | 差旅 |
+| 9 Benevolence | Emergency Aid | 急難救助 |
+| 9 Benevolence | Condolence Gifts | 慰問禮品 |
+| 9 Benevolence | Visit Expenses | 探訪費用 |
+| 10 Other | Miscellaneous | 雜支 |
+| 11 Personnel | Salary & Wages | 薪資 |
+| 11 Personnel | Payroll Taxes | 薪資稅費 |
+| 11 Personnel | Employee Benefits | 員工福利 |
+| 11 Personnel | Workers Compensation | 勞工保險 |
+| 11 Personnel | Honorarium | 酬庸 |
+| 11 Personnel | Staff Training | 同工進修 |
+| 11 Personnel | Contract Labor | 外包勞務 |
+
+> **備注：** `Facility > 財產保險` 指建築物／場地責任險；員工健保、團體保險等歸 `Personnel > 員工福利`。同工代墊報銷依**實際購買物**選大類，不歸人事。
 
 ### Expense（支出記錄）
 
@@ -954,7 +981,7 @@ super_admin, pastor, board_member, coworker_chair, ministry_leader, district_lea
 5. Mission / 宣教奉獻
 ```
 
-### ExpenseCategoryGroups（10 個大類）
+### ExpenseCategoryGroups（11 個大類）
 ```
 見 §8 Seed 大類列表
 ```
diff --git a/docs/PLANNING.md b/docs/PLANNING.md
index ff87cc2..25511e6 100644
--- a/docs/PLANNING.md
+++ b/docs/PLANNING.md
@@ -2,7 +2,7 @@
 
 **教會:** River Of Life Christian Church In Arcadia (ROLAC)  
 **規模:** 50–100 人  
-**文件版本:** v0.2 (2026-05-24)
+**文件版本:** v0.3 (2026-05-29)
 
 ---
 
@@ -522,6 +522,7 @@ Ministry（事工部門）  ×  大類（Category Group）  ×  子項目（Sub-
   餐飲部門 > 餐飲 > 消耗品
   餐飲部門 > 餐飲 > 出餐費用
   行政     > 辦公 > 文具耗材
+  行政     > 人事 > 薪資
   兒童事工 > 教材 > 印刷費用
 ```
 
@@ -577,17 +578,20 @@ Expense                     ← 每筆支出
 | Food & Beverage / 餐飲 | 出餐費用 · 食材採購 · 器具 · 消耗品 | 餐飲、兒牧 |
 | Training / 教育訓練 | 課程費用 · 書籍 · 研討會 · 差旅 | 敬拜、PPT/影音、音控、兒牧 |
 | Materials / 教材 | 印刷費用 · 手工材料 · 版權購買 | 兒牧、講道、司會 |
-| Facility / 場地 | 場地租金 · 水電 · 保險 · 裝飾 | 場地組、行政 |
+| Facility / 場地 | 場地租金 · 水電 · 財產保險 · 裝飾 | 場地組、行政 |
 | Printing / 印刷 | 週報 · 程序單 · 海報 | 行政、招待、兒牧 |
 | Missions / 宣教 | 奉獻轉帳 · 宣教士支援 · 差旅 | 行政 |
 | Benevolence / 關懷 | 急難救助 · 慰問禮品 · 探訪費用 | 行政 |
 | Other / 其他 | 雜支 | 所有 |
+| Personnel / 人事 | 薪資 · 薪資稅費 · 員工福利 · 勞工保險 · 酬庸 · 同工進修 · 外包勞務 | 行政 |
+
+> **分類備注：** `Facility > 財產保險` 為建築物／場地責任險；員工健保等歸 `Personnel > 員工福利`。同工代墊報銷（`StaffReimbursement`）依實際購買物選大類，薪資／福利付款才歸人事。
 
 **Ministry × 大類 常用對應（供財務設定參考）**
 
 | Ministry | 最常用大類 |
 |----------|-----------|
-| 行政 Administration | 辦公耗材 · 印刷 · 場地 · 宣教 · 關懷 |
+| 行政 Administration | 人事 · 辦公耗材 · 印刷 · 場地 · 宣教 · 關懷 |
 | 講道 Preaching | 教材 · 書籍（Training） |
 | 司會 Emcee | 印刷（程序單） |
 | 敬拜 Worship | 設備 · 教育訓練 · 耗材 |
@@ -677,6 +681,7 @@ finance/
 | 審核 / 批准 | `finance`、`super_admin` |
 | 建立廠商直接付款 | `finance`、`super_admin` |
 | 查看所有支出 | `finance`、`pastor`、`super_admin` |
+| 查看人事類支出 | `finance`、`pastor`、`super_admin`（事工領袖不可見） |
 | 查看自己的申請 | 提交者本人 |
 | 月底對帳 | `finance`、`super_admin` |
 
@@ -1223,7 +1228,7 @@ AuditLog（bigint PK，immutable，所有操作均記錄）
 | 後端 API | **ASP.NET Core (C#)** | REST API |
 | ORM | **Entity Framework Core** | Code-first migrations |
 | 資料庫 | **PostgreSQL** | 自架於 Docker |
-| 檔案儲存 | **Azure Blob Storage** | 教友照片、PDF 收據、CMS 媒體 |
+| 檔案儲存 | **本地檔案儲存（現階段）→ Azure Blob Storage（未來）** | 透過 `IFileOperationService` 抽象，現以 `LocalFileOperationService`（base folder 由 config 設定）實作，未來切換 `AzureFileOperationService`。教友照片、PDF 收據、CMS 媒體 |
 | 原始碼管理 | **Gitea** | 自架，Docker 容器 |
 | CI/CD | **Jenkins** | 自架，Docker 容器 |
 | 容器化 | **Docker + Docker Compose** | 所有服務容器化 |
@@ -1310,6 +1315,45 @@ assets/i18n/zh-TW.json
 - **ASP.NET Core Identity** — 使用者管理、密碼雜湊
 - **全新資料庫** — 無舊資料遷移需求，直接 EF Code-First Migration
 
+### 檔案儲存抽象層 (File Storage Abstraction)
+
+> **背景（2026-05-29 決定）：** Microsoft 拒絕了我們的 Nonprofit / Azure 申請，**現階段無法使用 Azure Blob Storage**。  
+> 因此先改用**本地檔案儲存**（base folder 由 config 設定），未來取得 Azure 額度後再切換為 Azure Blob，**業務程式碼不需改動**。
+
+**設計：以介面抽象隔離儲存後端**
+
+所有檔案讀寫（教友照片、PDF 收據、CMS 媒體、收據照片、敬拜樂譜/影片等）一律透過 `IFileOperationService` 介面操作，業務層不直接依賴任何特定儲存實作。
+
+```
+IFileOperationService              ← 抽象介面（業務層僅依賴此介面）
+├── SaveAsync(path, stream)        → 儲存檔案，回傳相對路徑 / 識別碼
+├── GetAsync(path)                 → 讀取檔案串流
+├── DeleteAsync(path)              → 刪除檔案
+├── ExistsAsync(path)             → 是否存在
+└── GetUrlAsync(path, expiry?)     → 取得存取 URL（本地：API 代理路徑；Azure：SAS URL）
+
+LocalFileOperationService          ← 現階段實作（✅ Phase 1）
+├── Base folder 從 config 讀取（e.g. FileStorage:BasePath）
+├── 路徑沿用既有結構（cms/images/、finance/receipts/、worship/… 相對於 base folder）
+├── Private 檔案經由 API 代理 + 角色授權提供存取（取代 SAS URL）
+└── 容器化時 base folder 對映到 Docker volume，確保持久化
+
+AzureFileOperationService          ← 未來實作（🔜 取得 Azure 額度後）
+├── 對映到 Azure Blob Container
+├── GetUrlAsync 回傳具時效的 SAS URL
+└── 切換方式：DI 註冊改綁此實作 + 一次性資料搬移，業務程式碼零改動
+```
+
+**設定範例（appsettings）**
+```jsonc
+"FileStorage": {
+  "Provider": "Local",            // Local | Azure（未來）
+  "BasePath": "/data/rolac-files" // 本地 base folder（容器內對映 volume）
+}
+```
+
+> **與本文件其他段落的關係：** 文中所有提到 `Azure Blob`／blob 路徑的地方（§3.5 CMS 圖片、§3.6d `finance/receipts/`、§3.12e `worship/...`），現階段一律改由 `IFileOperationService` + `LocalFileOperationService` 以對應相對路徑儲存於 config 的 base folder 下；待 Azure 開通後切換 `AzureFileOperationService` 即還原為 Blob 儲存，路徑結構不變。
+
 ---
 
 ## 7. 開發階段規劃 (Roadmap)
@@ -1322,6 +1366,7 @@ assets/i18n/zh-TW.json
 - [X] 認證系統（JWT + Refresh Token + ASP.NET Identity）
 - [X] RBAC 框架（角色 + Ministry Scope middleware）
 - [ ] Audit Log 基礎建設
+- [ ] 檔案儲存抽象層（`IFileOperationService` + `LocalFileOperationService`，base folder 從 config 讀取）
 - [ ] Mobile-first UI 元件庫設定（底部導覽、touch target 規範）
 
 ### Phase 1 — 六月上線 MVP（5 週，目標 2026-06-30）
@@ -1334,22 +1379,22 @@ assets/i18n/zh-TW.json
 - [ ] 聯絡表單
 
 #### 教友管理
-- [ ] 教友 CRUD（基本資料、照片上傳至 Azure Blob）
+- [ ] 教友 CRUD（基本資料、照片上傳，經 `IFileOperationService` → 本地儲存）
 - [ ] 家庭單元管理
 - [ ] 搜尋 / 篩選（姓名、狀態、小組）
 - [ ] 教友狀態（會員 / 訪客 / 前會員）
 - [ ] i18n 語言切換 UI（EN / 中 按鈕）
 
 #### 奉獻追蹤（手動）
-- [ ] 奉獻類型設定（Tithe / Offering / Special）
-- [ ] 單筆奉獻記錄（現金 / 支票 / Zelle / PayPal）
-- [ ] **主日奉獻袋批次輸入（OfferingSession）** ← 鍵盤優先快速錄入
+- [X] 奉獻類型設定（Tithe / Offering / Special）
+- [X] 單筆奉獻記錄（現金 / 支票 / Zelle / PayPal）
+- [X] **主日奉獻袋批次輸入（OfferingSession）** ← 鍵盤優先快速錄入
 - [ ] 個人奉獻歷史查詢（教友 App 端）
 - [ ] 年度收據 PDF 產生（QuestPDF，EIN 42-2682968）
 - [ ] 年度收據 Email 批次寄送
 
 #### 支出追蹤 & 報銷
-- [ ] 支出類別設定（愛宴 / 辦公用品 / 宣教…）
+- [ ] 支出類別設定（11 大類種子：設備 / 餐飲 / 人事 / 宣教…）
 - [ ] 廠商直接付款記錄（含支票號碼）
 - [ ] 同工代墊報銷申請（含收據照片上傳）
 - [ ] 財務審核流程（Pending → Approved → Paid）
@@ -1464,3 +1509,4 @@ assets/i18n/zh-TW.json
 | 17 | 兒童特殊欄位 | 緊急聯絡人、過敏、接送授權，暫緩 | 🟢 低 | ⏳ 未來再評估 |
 | 18 | CCLI License 號碼 | 教會是否已有 CCLI License？需填入系統設定 | 🟡 中 | ⏳ 待確認 |
 | 19 | ~~Phase 2/3 模組分配~~ | **已決定**：Phase 2 = 服事表排班 + 主日出席統計 + 小組管理；Phase 3 = 事工預算 | 🔴 高 | ✅ 決定 |
+| 20 | ~~檔案儲存後端~~ | **已決定**：Microsoft 拒絕申請，暫無法用 Azure Blob。改以 `IFileOperationService` 抽象，現階段用 `LocalFileOperationService`（base folder 由 config 設定），未來取得 Azure 額度後切換 `AzureFileOperationService`（見 §6 檔案儲存抽象層） | 🔴 高 | ✅ 決定 |