feat: complete reporting and filing workflows

api/prisma/migrations/20260728153000_stage_report_material_import_reviews/migration.sql

@@ -0,0 +1,35 @@
+ALTER TABLE "ReportMaterialImportBatch"
+  ADD COLUMN "reviewedById" TEXT,
+  ADD COLUMN "reviewedAt" TIMESTAMP(3);
+
+CREATE TABLE "ReportMaterialImportItem" (
+  "id" TEXT NOT NULL,
+  "batchId" TEXT NOT NULL,
+  "rowNumber" INTEGER NOT NULL,
+  "reportType" TEXT NOT NULL,
+  "operation" TEXT NOT NULL,
+  "targetId" TEXT,
+  "status" TEXT NOT NULL DEFAULT 'pending_review',
+  "payload" JSONB NOT NULL,
+  "originalSnapshot" JSONB,
+  "errorMessage" TEXT,
+  "reviewReason" TEXT,
+  "reviewedById" TEXT,
+  "reviewedAt" TIMESTAMP(3),
+  "createdAt" TIMESTAMP(3) NOT NULL DEFAULT CURRENT_TIMESTAMP,
+  "updatedAt" TIMESTAMP(3) NOT NULL,
+
+  CONSTRAINT "ReportMaterialImportItem_pkey" PRIMARY KEY ("id"),
+  CONSTRAINT "ReportMaterialImportItem_batchId_fkey"
+    FOREIGN KEY ("batchId") REFERENCES "ReportMaterialImportBatch"("id")
+    ON DELETE CASCADE ON UPDATE CASCADE
+);
+
+CREATE UNIQUE INDEX "ReportMaterialImportItem_batchId_rowNumber_key"
+  ON "ReportMaterialImportItem"("batchId", "rowNumber");
+CREATE INDEX "ReportMaterialImportItem_batchId_status_idx"
+  ON "ReportMaterialImportItem"("batchId", "status");
+CREATE INDEX "ReportMaterialImportItem_reportType_status_createdAt_idx"
+  ON "ReportMaterialImportItem"("reportType", "status", "createdAt");
+CREATE INDEX "ReportMaterialImportItem_targetId_idx"
+  ON "ReportMaterialImportItem"("targetId");

api/prisma/schema.prisma

@@ -1194,13 +1194,42 @@ model ReportMaterialImportBatch {
   rowCount       Int       @default(0)
   successCount   Int       @default(0)
   failedCount    Int       @default(0)
+  reviewedById   String?
+  reviewedAt     DateTime?
   createdAt      DateTime  @default(now())
   completedAt    DateTime?
 
+  items ReportMaterialImportItem[]
+
   @@index([tenantId, createdAt])
   @@index([status, createdAt])
 }
 
+model ReportMaterialImportItem {
+  id               String    @id @default(cuid())
+  batchId          String
+  rowNumber        Int
+  reportType       String
+  operation        String
+  targetId         String?
+  status           String    @default("pending_review")
+  payload          Json
+  originalSnapshot Json?
+  errorMessage     String?
+  reviewReason     String?
+  reviewedById     String?
+  reviewedAt       DateTime?
+  createdAt        DateTime  @default(now())
+  updatedAt        DateTime  @updatedAt
+
+  batch ReportMaterialImportBatch @relation(fields: [batchId], references: [id], onDelete: Cascade)
+
+  @@unique([batchId, rowNumber])
+  @@index([batchId, status])
+  @@index([reportType, status, createdAt])
+  @@index([targetId])
+}
+
 model ReportReceiptImport {
   id           String   @id @default(cuid())
   taskId       String