hr_lite 0.25.0 → 0.26.0

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data/CHANGELOG.md

@@ -7,6 +7,16 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 ## [Unreleased]
 
+## [0.26.0] - 2026-10-10
+
+Two migrations: `hr_lite_ca_reviews`, and a data migration creating the CA role and giving Super Admin the new `payroll.verify` permission. Schedule `CaReviewReminderJob` weekly and `CaReviewOverdueJob` on 31 March.
+
+### Added
+- CA year-end review: a new **CA** role for an outside chartered accountant (reads every slip, salary structure and tax declaration with its proofs; verifies; nothing else). CA logins without an HR profile are not staff — `HrLite.employees` leaves them out, so attendance, payroll, team screens and broadcasts never count them.
+- "CA review" (`/admin/ca_reviews`): progress for the financial year (slips and declarations verified, flags open), tabs for salary slips and tax declarations, filters (to review, flagged, verified, resolved), Verify, Flag with a required note, and "Verify all shown". A flag tells approvers and payroll (`ca.flagged`); they fix it the normal way and Mark resolved with a note. A published slip is never edited. `HrLite::CaReview`.
+- `CaReviewReminderJob` (weekly, acts only in March) and `CaReviewOverdueJob` (31 March): what is left, to the CA reviewers and then to payroll and HR.
+- A CA (`payroll.view`, all) can open any slip read-only.
+
 ## [0.25.0] - 2026-10-10
 
 Three migrations: `senior` and `landlord_pan` (encrypted) on declaration lines; a data migration adding the FY 2026-27 and October 2026 rate cards to installs that already have cards; a data migration giving HR `tax.view` and `tax.manage` (all).

data/README.md

@@ -382,6 +382,8 @@ whatever you run). Each is idempotent and sends nothing on a quiet day.
 |---|---|---|
 | `HrLite::DailyDigestJob` | each morning | Leadership digest: who is out today, pending approvals, flagged punches, missing checkouts |
 | `HrLite::PayrollAutoDraftJob` | monthly, on the 1st | Draft and compute the previous month's payroll from attendance, then notify the approvers (`payroll.approve`) and payroll operators |
+| `HrLite::CaReviewReminderJob` | weekly (it acts only in March) | Tell CA reviewers how many slips and declarations are still unverified before 31 March |
+| `HrLite::CaReviewOverdueJob` | 31 March, evening | Tell payroll and HR what the CA has not verified, and any flags left open |
 | `HrLite::PayrollAutoApproveJob` | monthly, on the 3rd | Approve and publish last month's run if nobody finished approving it — unless it has blocking warnings (no salary structure, no PT slabs, a stale or unverified statutory card), when the approvers are told it is overdue instead |
 | `HrLite::LeaveYearRolloverJob` | leave year's first day (Jan 1, or Jul 1 for a July–June year) | Materialize carry-forward into the new year's balances |
 | `HrLite::AttendanceCloseJob` | each night, `55 23 * * * Asia/Kolkata` | Close the day: an open punch is checked out at 23:59 and marked half day; a run before noon (a retry, or a morning schedule that lets night shifts check out first) closes the previous day instead; nobody checked in stays absent. Each is emailed how to fix it. Skips weekends, holidays and approved leave. Run it once a day — a re-run tells the no-shows again. |

data/app/controllers/hr_lite/admin/ca_reviews_controller.rb

@@ -0,0 +1,76 @@
+module HrLite
+  module Admin
+    # The CA's year-end pass over every slip and declaration. Reviewers
+    # (payroll.verify) verify or flag; approvers and payroll resolve flags.
+    class CaReviewsController < BaseController
+      skip_before_action :require_operations_access!
+      before_action -> { require_any!("payroll.verify", "payroll.approve", "payroll.manage") }, only: :index
+      before_action -> { require_any!("payroll.verify") }, only: %i[verify flag verify_all]
+      before_action -> { require_any!("payroll.approve", "payroll.manage") }, only: :resolve
+
+      def index
+        @fy = FinancialYear.start_for(params[:fy].present? ? parse_date_param(params[:fy]) : Date.current)
+        @tab = params[:tab] == "declarations" ? "declarations" : "slips"
+        @status = params[:status].presence_in(%w[unreviewed verified flagged resolved])
+        scope = @tab == "slips" ? CaReview.slips_for(@fy).includes(:user, :payroll_run).order("hr_lite_payroll_runs.period_month", :user_id) : CaReview.declarations_for(@fy).includes(:user).order(:user_id)
+        type = scope.klass.name
+        reviewed = CaReview.where(subject_type: type)
+        scope = if @status == "unreviewed"
+          scope.where.not(id: reviewed.select(:subject_id))
+        elsif @status
+          scope.where(id: reviewed.where(status: @status).select(:subject_id))
+        else
+          scope
+        end
+        @rows = paginate(scope)
+        @reviews = reviewed.where(subject_id: @rows.map(&:id)).index_by(&:subject_id)
+        @left = CaReview.outstanding(@fy)
+        @totals = { "slips" => CaReview.slips_for(@fy).count, "declarations" => CaReview.declarations_for(@fy).count }
+      end
+
+      def verify
+        CaReview.verify!(subject, actor: hr_current_user)
+        redirect_back_to_list notice: "Verified."
+      end
+
+      def flag
+        return redirect_back_to_list(alert: "Say what is wrong — HR has to know what to fix.") if params[:note].blank?
+
+        CaReview.flag!(subject, actor: hr_current_user, note: params[:note])
+        redirect_back_to_list notice: "Flagged — HR and payroll have been told."
+      end
+
+      # "Verify all shown": the unreviewed rows on the page the CA was looking at.
+      def verify_all
+        model = params[:subject_type] == "HrLite::TaxDeclaration" ? TaxDeclaration : SalarySlip
+        reviewed = CaReview.where(subject_type: model.name, subject_id: params[:ids]).pluck(:subject_id)
+        model.where(id: Array(params[:ids]) - reviewed.map(&:to_s)).find_each { |s| CaReview.verify!(s, actor: hr_current_user) }
+        redirect_back_to_list notice: "Verified everything shown."
+      end
+
+      def resolve
+        CaReview.find(params[:id]).resolve!(actor: hr_current_user, note: params[:note])
+        redirect_back_to_list notice: "Marked resolved."
+      rescue ActiveRecord::RecordInvalid
+        redirect_back_to_list alert: "Only a flagged item can be resolved."
+      end
+
+      private
+
+      def require_any!(*keys)
+        return if keys.any? { |key| hr_can?(key, scope: :all) }
+
+        hr_require_permission!(keys.first, scope: :all)
+      end
+
+      def subject
+        model = params[:subject_type] == "HrLite::TaxDeclaration" ? TaxDeclaration : SalarySlip
+        model.find(params[:subject_id])
+      end
+
+      def redirect_back_to_list(**flash)
+        redirect_to admin_ca_reviews_path(params.permit(:fy, :tab, :status, :page).to_h), **flash
+      end
+    end
+  end
+end

data/app/controllers/hr_lite/admin/salary_slips_controller.rb

@@ -1,6 +1,10 @@
 module HrLite
   module Admin
     class SalarySlipsController < SuperadminController
+      # A CA reads a slip to verify it (payroll.view, all) without running payroll.
+      skip_before_action :require_money_access!, only: :show
+      before_action -> { hr_require_permission!("payroll.view", scope: :all) }, only: :show
+
       def show
         @slip = SalarySlip.includes(:payroll_run).find(params[:id])
         @profile = @slip.user_profile

data/app/helpers/hr_lite/application_helper.rb

@@ -18,6 +18,8 @@ module HrLite
       { label: "ID card",    path: :id_card_path,        match: [ "/id_card" ], group: "Me" },
       { label: "Career",     path: :career_path,         match: [ "/career", "/appraisals" ], group: "Me" },
       { label: "Timeline",   path: :timeline_path,       match: [ "/timeline" ], group: "Me" },
+      { label: "CA review",  path: :admin_ca_reviews_path, match: [ "/admin/ca_reviews" ], group: "Company",
+        if: -> { hr_can?("payroll.verify", scope: :all) || hr_can?("payroll.approve", scope: :all) } },
       { label: "Policies",   path: :policies_path,       match: [ "/policies" ], group: "Company" },
       { label: "Ask HR",     path: :hr_requests_path,    match: [ "/hr_requests" ], group: "Company" },
       { label: "Org",        path: :org_path,            match: [ "/org" ], group: "Company" },

data/app/jobs/hr_lite/ca_review_overdue_job.rb

@@ -0,0 +1,19 @@
+module HrLite
+  # Schedule on 31 March evening: anything the CA has not verified, or a flag
+  # nobody resolved, goes to payroll and HR as overdue.
+  class CaReviewOverdueJob < ApplicationJob
+    queue_as :default
+
+    def perform(on: Date.current)
+      left = CaReview.outstanding(FinancialYear.start_for(on))
+      return if left.values.sum.zero?
+
+      people = HrLite.users_holding("payroll.approve", scope: :all).to_a | HrLite.users_holding("payroll.manage", scope: :all).to_a
+      Notifications.publish(
+        "ca.overdue",
+        title: "CA review overdue: #{left['slips']} slips, #{left['declarations']} declarations unverified, #{left['flagged']} flags open",
+        path: "/admin/ca_reviews?status=unreviewed", bell_to: people, email_to: people
+      )
+    end
+  end
+end

data/app/jobs/hr_lite/ca_review_reminder_job.rb

@@ -0,0 +1,21 @@
+module HrLite
+  # Schedule weekly in March: tells the CA reviewers what is left before 31 March.
+  class CaReviewReminderJob < ApplicationJob
+    queue_as :default
+
+    def perform(on: Date.current)
+      return unless on.month == 3
+
+      left = CaReview.outstanding(FinancialYear.start_for(on))
+      return if left.values.sum.zero?
+
+      reviewers = HrLite.users_holding("payroll.verify", scope: :all).to_a
+      Notifications.publish(
+        "ca.reminder",
+        title: "CA review: #{left['slips']} slips and #{left['declarations']} declarations left before 31 March" \
+               "#{", #{left['flagged']} flagged" if left['flagged'].positive?}",
+        path: "/admin/ca_reviews", bell_to: reviewers, email_to: reviewers
+      )
+    end
+  end
+end

data/app/models/hr_lite/audit_log.rb

@@ -15,7 +15,7 @@ module HrLite
     MONEY_TIER_TYPES = %w[
       HrLite::Appraisal HrLite::DesignationChange HrLite::SalaryStructure
       HrLite::PayrollRun HrLite::SalarySlip HrLite::PayrollLineItem HrLite::Loan
-      HrLite::PerformancePlan
+      HrLite::PerformancePlan HrLite::CaReview
     ].freeze
 
     scope :recent, -> { order(created_at: :desc) }

data/app/models/hr_lite/ca_review.rb

@@ -0,0 +1,66 @@
+module HrLite
+  # A chartered accountant's year-end mark on one salary slip or tax
+  # declaration. Verifying is final; a flag says what is wrong and stays open
+  # until HR or payroll fixes it the normal way (a correcting line on a later
+  # slip, or reopening the declaration) and resolves it. The slip itself is
+  # never edited.
+  class CaReview < ApplicationRecord
+    include Audited
+
+    SUBJECTS = %w[HrLite::SalarySlip HrLite::TaxDeclaration].freeze
+    STATUSES = %w[verified flagged resolved].freeze
+
+    belongs_to :subject, polymorphic: true
+    belongs_to :reviewed_by, class_name: HrLite.config.user_class
+    belongs_to :resolved_by, class_name: HrLite.config.user_class, optional: true
+
+    validates :subject_type, inclusion: { in: SUBJECTS }
+    validates :status, inclusion: { in: STATUSES }
+    validates :note, presence: true, if: -> { status == "flagged" }
+
+    # What the CA reviews for a financial year: every published slip, and
+    # every declaration somebody actually filed.
+    def self.slips_for(fy)
+      SalarySlip.joins(:payroll_run).where(hr_lite_payroll_runs: { status: "published", period_month: fy...fy.next_year })
+    end
+
+    def self.declarations_for(fy) = TaxDeclaration.where(financial_year: fy).where.not(status: "draft")
+
+    # Still to do before 31 March: never reviewed, or flagged and not resolved.
+    def self.outstanding(fy)
+      { "slips" => slips_for(fy), "declarations" => declarations_for(fy) }.transform_values do |scope|
+        done = where(subject: scope, status: %w[verified resolved]).count
+        scope.count - done
+      end.merge("flagged" => where(subject_type: SUBJECTS, status: "flagged").count)
+    end
+
+    def self.verify!(subject, actor:)
+      review = find_or_initialize_by(subject: subject)
+      review.update!(status: "verified", note: nil, reviewed_by_id: actor.id, reviewed_at: Time.current)
+      review
+    end
+
+    def self.flag!(subject, actor:, note:)
+      review = find_or_initialize_by(subject: subject)
+      review.update!(status: "flagged", note: note.to_s.strip, reviewed_by_id: actor.id, reviewed_at: Time.current,
+                     resolved_by_id: nil, resolved_at: nil, resolution_note: nil)
+      people = (HrLite.users_holding("payroll.approve", scope: :all).to_a | HrLite.users_holding("payroll.manage", scope: :all).to_a)
+      Notifications.publish("ca.flagged", title: "CA flagged #{review.subject_label}", body: review.note,
+                                          path: "/admin/ca_reviews?status=flagged", bell_to: people, email_to: people)
+      review
+    end
+
+    def resolve!(actor:, note:)
+      raise ActiveRecord::RecordInvalid.new(self), "not flagged" unless status == "flagged"
+
+      update!(status: "resolved", resolved_by_id: actor.id, resolved_at: Time.current, resolution_note: note.to_s.strip.presence)
+    end
+
+    def subject_label
+      case subject
+      when SalarySlip then "#{HrLite.display_name(subject.user)}'s #{subject.period_month.strftime('%B %Y')} slip"
+      else "#{HrLite.display_name(subject.user)}'s #{subject.label} tax declaration"
+      end
+    end
+  end
+end

data/app/models/hr_lite/role.rb

@@ -12,6 +12,9 @@ module HrLite
     FINANCE = "Finance".freeze
     LEADERSHIP = "Leadership".freeze
     SUPER_ADMIN = "Super Admin".freeze
+    # An outside chartered accountant: reads pay and tax to verify them at
+    # year end. Not an employee — see HrLite.employees.
+    CA = "CA".freeze
 
     has_many :role_grants, dependent: :destroy
     has_many :role_assignments, dependent: :destroy

data/app/views/hr_lite/admin/ca_reviews/index.html.erb

@@ -0,0 +1,94 @@
+<% content_for(:page_title) { "CA review" } %>
+<% fy_label = HrLite::FinancialYear.label(@fy) %>
+<% reviewer = hr_can?("payroll.verify", scope: :all) %>
+<% resolver = hr_can?("payroll.approve", scope: :all) || hr_can?("payroll.manage", scope: :all) %>
+<% keep = ->(extra = {}) { { fy: @fy, tab: @tab, status: @status }.merge(extra).compact } %>
+<div class="hrl-page__head">
+  <h1 class="hrl-page__title">CA review — FY <%= fy_label %></h1>
+</div>
+<p class="hrl-small hrl-muted">Every published salary slip and every filed tax declaration, verified by the CA before 31 March <%= @fy.year + 1 %>. A flag goes to HR and payroll; the fix is a correcting line on a later slip or reopening the declaration — a published slip is never edited.</p>
+
+<div class="hrl-kpis">
+  <% %w[slips declarations].each do |kind| %>
+    <% total = @totals[kind] %>
+    <% done = total - @left[kind] %>
+    <div class="hrl-kpi">
+      <div class="hrl-kpi__value"><%= done %> / <%= total %></div>
+      <div class="hrl-kpi__label"><%= kind == "slips" ? "Salary slips" : "Tax declarations" %> verified</div>
+      <progress class="hrl-tax-cap" max="<%= [ total, 1 ].max %>" value="<%= done %>" aria-hidden="true"></progress>
+    </div>
+  <% end %>
+  <div class="hrl-kpi"><div class="hrl-kpi__value"><%= @left["flagged"] %></div><div class="hrl-kpi__label">Flags open</div></div>
+</div>
+
+<div class="hrl-row hrl-row--mb" role="tablist">
+  <a class="hrl-btn <%= "hrl-btn--primary" if @tab == "slips" %>" href="<%= hr_lite.admin_ca_reviews_path(keep.(tab: "slips", status: @status)) %>" aria-current="<%= @tab == "slips" ? "page" : nil %>">Salary slips</a>
+  <a class="hrl-btn <%= "hrl-btn--primary" if @tab == "declarations" %>" href="<%= hr_lite.admin_ca_reviews_path(keep.(tab: "declarations", status: @status)) %>" aria-current="<%= @tab == "declarations" ? "page" : nil %>">Tax declarations</a>
+</div>
+<div class="hrl-row hrl-row--mb">
+  <% [ [ nil, "All" ], [ "unreviewed", "To review" ], [ "flagged", "Flagged" ], [ "verified", "Verified" ], [ "resolved", "Resolved" ] ].each do |value, label| %>
+    <a class="hrl-btn <%= "hrl-btn--primary" if @status == value %>" href="<%= hr_lite.admin_ca_reviews_path(keep.(status: value)) %>"><%= label %></a>
+  <% end %>
+</div>
+
+<section class="hrl-card">
+  <% if @rows.empty? %>
+    <p class="hrl-card--empty">Nothing here.</p>
+  <% else %>
+    <% subject_type = @rows.first.class.name %>
+    <% if reviewer && @rows.any? { |row| @reviews[row.id].nil? } %>
+      <%= button_to "Verify all shown", hr_lite.verify_all_admin_ca_reviews_path, method: :post, class: "hrl-btn",
+            params: keep.(subject_type: subject_type, ids: @rows.map(&:id)),
+            form: { data: { turbo_confirm: "Verify every unreviewed item on this page?" } } %>
+    <% end %>
+    <ul class="hrl-feed">
+      <% @rows.each do |row| %>
+        <% review = @reviews[row.id] %>
+        <li class="hrl-feed__item">
+          <div class="hrl-feed__body">
+            <div class="hrl-row">
+              <% if row.is_a?(HrLite::SalarySlip) %>
+                <a class="hrl-card__link" href="<%= hr_lite.admin_salary_slip_path(row) %>"><%= hr_display_name(row.user) %> — <%= row.period_month.strftime("%B %Y") %></a>
+                <span class="hrl-small hrl-muted">net <%= hrl_money(row.net_pay) %></span>
+              <% else %>
+                <a class="hrl-card__link" href="<%= hr_lite.admin_tax_declaration_path(row) %>"><%= hr_display_name(row.user) %> — <%= row.label %></a>
+                <span class="hrl-small hrl-muted"><%= row.regime.humanize %> regime · <%= row.status.humanize %></span>
+              <% end %>
+              <span class="hrl-right">
+                <% badge = { "verified" => [ "hrl-badge--ok", "Verified" ], "flagged" => [ "hrl-badge--bad", "Flagged" ],
+                             "resolved" => [ "", "Resolved" ] }.fetch(review&.status, [ "hrl-badge--muted", "To review" ]) %>
+                <span class="hrl-badge <%= badge.first %>"><%= badge.last %></span>
+              </span>
+            </div>
+            <% if review&.note.present? %><p class="hrl-small">CA: <%= review.note %></p><% end %>
+            <% if review&.resolution_note.present? %><p class="hrl-small hrl-muted">Resolved by <%= hr_display_name(review.resolved_by) %>: <%= review.resolution_note %></p><% end %>
+            <div class="hrl-row hrl-mt">
+              <% if reviewer && review&.status != "verified" %>
+                <%= button_to "Verify", hr_lite.verify_admin_ca_reviews_path, method: :post, class: "hrl-btn",
+                      params: keep.(subject_type: subject_type, subject_id: row.id) %>
+              <% end %>
+              <% if reviewer %>
+                <details>
+                  <summary class="hrl-btn">Flag…</summary>
+                  <%= form_with url: hr_lite.flag_admin_ca_reviews_path, method: :post, local: true do %>
+                    <% keep.(subject_type: subject_type, subject_id: row.id).each do |key, value| %><%= hidden_field_tag key, value %><% end %>
+                    <div class="hrl-field"><%= label_tag "note_#{row.id}", "What is wrong" %><%= text_area_tag :note, nil, id: "note_#{row.id}", required: true, rows: 2 %></div>
+                    <%= submit_tag "Flag it", class: "hrl-btn hrl-btn--primary" %>
+                  <% end %>
+                </details>
+              <% end %>
+              <% if resolver && review&.status == "flagged" %>
+                <%= form_with url: hr_lite.resolve_admin_ca_review_path(review, keep.()), method: :post, local: true, class: "hrl-row" do %>
+                  <%= label_tag "resolution_#{review.id}", "How it was fixed", class: "hrl-sr-only" %>
+                  <%= text_field_tag :note, nil, id: "resolution_#{review.id}", placeholder: "How it was fixed" %>
+                  <%= submit_tag "Mark resolved", class: "hrl-btn" %>
+                <% end %>
+              <% end %>
+            </div>
+          </div>
+        </li>
+      <% end %>
+    </ul>
+    <%= hrl_pagination %>
+  <% end %>
+</section>

data/config/routes.rb

@@ -122,6 +122,10 @@ HrLite::Engine.routes.draw do
     end
     resources :performance_plans, only: %i[index new create edit update]
     resources :awards, only: %i[index new create edit update]
+    resources :ca_reviews, only: :index do
+      collection { post :verify; post :flag; post :verify_all }
+      member { post :resolve }
+    end
     resources :payroll_runs, only: %i[index show new create destroy] do
       member do
         post :compute

data/db/migrate/20261010110000_create_hr_lite_ca_reviews.rb

@@ -0,0 +1,21 @@
+class CreateHrLiteCaReviews < ActiveRecord::Migration[8.1]
+  # The CA's year-end mark on one salary slip or tax declaration: verified,
+  # or flagged with what is wrong until HR/payroll resolves it.
+  def change
+    create_table :hr_lite_ca_reviews do |t|
+      t.string :subject_type, null: false
+      t.bigint :subject_id, null: false
+      # verified | flagged | resolved
+      t.string :status, null: false
+      t.text :note
+      t.bigint :reviewed_by_id, null: false
+      t.datetime :reviewed_at, null: false
+      t.bigint :resolved_by_id
+      t.datetime :resolved_at
+      t.text :resolution_note
+      t.timestamps
+    end
+    add_index :hr_lite_ca_reviews, %i[subject_type subject_id], unique: true
+    add_check_constraint :hr_lite_ca_reviews, "status IN ('verified', 'flagged', 'resolved')", name: "hr_lite_ca_reviews_status_check"
+  end
+end

data/db/migrate/20261010110100_seed_hr_lite_ca_role.rb

@@ -0,0 +1,14 @@
+class SeedHrLiteCaRole < ActiveRecord::Migration[8.1]
+  # The CA role is new in 0.26.0 and payroll.verify is a new key. RoleSeeds
+  # creates the missing role; Super Admin, an existing role, gets the key here.
+  def up
+    return unless HrLite::Role.exists?
+
+    require "hr_lite/role_seeds"
+    HrLite::RoleSeeds.call
+    super_admin = HrLite::Role.find_by(name: "Super Admin") or return
+    HrLite::RoleGrant.find_or_initialize_by(role: super_admin, permission_key: "payroll.verify").update!(scope: "all")
+  end
+
+  def down; end
+end

data/lib/hr_lite/notifications.rb

@@ -22,6 +22,9 @@ module HrLite
       "attendance.missed_check_out" => { bell: true, email: true, leadership_email: false, leadership_bell: false },
       "attendance.short_day" => { bell: true, email: true, leadership_email: false, leadership_bell: false },
       "payroll.finalized"     => { bell: false, email: false, leadership_email: true,  leadership_bell: true  },
+      "ca.flagged" => { bell: true, email: true, leadership_email: false, leadership_bell: false },
+      "ca.reminder" => { bell: true, email: true, leadership_email: false, leadership_bell: false },
+      "ca.overdue" => { bell: true, email: true, leadership_email: false, leadership_bell: false },
       "payroll.approval_needed" => { bell: true, email: true, leadership_email: false, leadership_bell: false },
       "payroll.overdue" => { bell: true, email: true, leadership_email: false, leadership_bell: false },
       "payroll.published"     => { bell: true,  email: true,  leadership_email: true,  leadership_bell: false },

data/lib/hr_lite/permissions.rb

@@ -37,6 +37,7 @@ module HrLite
       "payroll.view" => [ "Payroll", "See payroll runs and salary slips" ],
       "payroll.manage" => [ "Payroll", "Create, compute, finalize, unlock and publish payroll" ],
       "payroll.export" => [ "Payroll", "Download the payout register, including bank details" ],
+      "payroll.verify" => [ "Payroll", "Verify or flag each salary slip and tax declaration at year end (CA review)" ],
       "payroll.approve" => [ "Payroll", "Approve a computed payroll run (two approvals finalize and publish it)" ],
       "salary.view" => [ "Payroll", "See salary structures" ],
       "salary.manage" => [ "Payroll", "Set and revise salary structures" ],

data/lib/hr_lite/role_seeds.rb

@@ -70,6 +70,12 @@ module HrLite
           "asset.view" => "all", "asset.manage" => "all", "checklist.manage" => "all"
         }
       },
+      Role::CA => {
+        description: "Outside chartered accountant: reads every slip and tax declaration and verifies them before 31 March.",
+        grants: {
+          "payroll.view" => "all", "salary.view" => "all", "tax.view" => "all", "payroll.verify" => "all"
+        }
+      },
       Role::SUPER_ADMIN => {
         description: "Everything, including pay, appraisals and who holds which role.",
         grants: Permissions::KEYS.to_h { |key| [ key, "all" ] }

data/lib/hr_lite/version.rb

@@ -1,3 +1,3 @@
 module HrLite
-  VERSION = "0.25.0"
+  VERSION = "0.26.0"
 end

data/lib/hr_lite.rb

@@ -114,7 +114,15 @@ module HrLite
     # Everyone HR tracks (host-overridable to exclude bots/test accounts),
     # sorted by display name for team screens.
     def employees
-      config.employees_scope.call.sort_by { |u| display_name(u).downcase }
+      outside = outside_accountant_ids
+      config.employees_scope.call.reject { |u| outside.include?(u.id) }.sort_by { |u| display_name(u).downcase }
+    end
+
+    # CA logins with no HR profile: they review pay, they are not staff, so
+    # no attendance, leave, payroll or team list ever counts them.
+    def outside_accountant_ids
+      ids = HrLite::RoleAssignment.joins(:role).where(hr_lite_roles: { name: HrLite::Role::CA }).pluck(:user_id)
+      (ids - HrLite::EmployeeProfile.where(user_id: ids).pluck(:user_id)).to_set
     end
 
     # employees minus anyone whose profile says they have exited — user

metadata

@@ -1,7 +1,7 @@
 --- !ruby/object:Gem::Specification
 name: hr_lite
 version: !ruby/object:Gem::Version
-  version: 0.25.0
+  version: 0.26.0
 platform: ruby
 authors:
 - kshitiz sinha
@@ -80,6 +80,7 @@ files:
 - app/controllers/hr_lite/admin/awards_controller.rb
 - app/controllers/hr_lite/admin/base_controller.rb
 - app/controllers/hr_lite/admin/benefits_controller.rb
+- app/controllers/hr_lite/admin/ca_reviews_controller.rb
 - app/controllers/hr_lite/admin/checklists_controller.rb
 - app/controllers/hr_lite/admin/comp_off_requests_controller.rb
 - app/controllers/hr_lite/admin/designation_changes_controller.rb
@@ -143,6 +144,8 @@ files:
 - app/jobs/hr_lite/application_job.rb
 - app/jobs/hr_lite/approval_escalation_job.rb
 - app/jobs/hr_lite/attendance_close_job.rb
+- app/jobs/hr_lite/ca_review_overdue_job.rb
+- app/jobs/hr_lite/ca_review_reminder_job.rb
 - app/jobs/hr_lite/daily_digest_job.rb
 - app/jobs/hr_lite/document_expiry_job.rb
 - app/jobs/hr_lite/leave_year_rollover_job.rb
@@ -167,6 +170,7 @@ files:
 - app/models/hr_lite/award.rb
 - app/models/hr_lite/benefit.rb
 - app/models/hr_lite/benefit_enrolment.rb
+- app/models/hr_lite/ca_review.rb
 - app/models/hr_lite/checklist_item.rb
 - app/models/hr_lite/checklist_template.rb
 - app/models/hr_lite/comp_off_request.rb
@@ -237,6 +241,7 @@ files:
 - app/views/hr_lite/admin/awards/new.html.erb
 - app/views/hr_lite/admin/benefits/index.html.erb
 - app/views/hr_lite/admin/benefits/new.html.erb
+- app/views/hr_lite/admin/ca_reviews/index.html.erb
 - app/views/hr_lite/admin/checklists/index.html.erb
 - app/views/hr_lite/admin/comp_off_requests/index.html.erb
 - app/views/hr_lite/admin/comp_off_requests/show.html.erb
@@ -412,6 +417,8 @@ files:
 - db/migrate/20261010100300_seed_hr_lite_fy2026_rate_cards.rb
 - db/migrate/20261010100400_add_tax_fields_to_hr_lite_tax_declaration_items.rb
 - db/migrate/20261010100500_grant_hr_lite_tax_to_hr.rb
+- db/migrate/20261010110000_create_hr_lite_ca_reviews.rb
+- db/migrate/20261010110100_seed_hr_lite_ca_role.rb
 - lib/generators/hr_lite/install/install_generator.rb
 - lib/generators/hr_lite/install/templates/AFTER_INSTALL
 - lib/generators/hr_lite/install/templates/initializer.rb