feat(03-02): Collector service, remittance service, report service, APIs, and tests

- collector-service.ts: recordCollection (FIFO, zone enforcement, DR 1030/CR 1100 JE),
  voidCollection (reversing JE), getCollectionHistory
- remittance-service.ts: createRemittance, verifyRemittance (DR 1010/CR 1030, variance
  non-blocking), listRemittances
- collection-report-service.ts: getDailyCollectionSummary, getCollectorCollectionDetail
- 6 API routes: POST/GET /collections, GET /collections/[id],
  POST /collections/[id]/void, POST/GET /remittances,
  POST /remittances/[id]/verify, GET /reports/collections
- 26 integration tests: 13 collector (FIFO, zone enforcement, JE verification, void,
  cross-tenant) + 13 remittance (variance, JE accounts, double-verify rejection)
- All 26 tests pass

src/app/api/remittances/[id]/verify/route.ts

@@ -0,0 +1,49 @@
+/**
+ * POST /api/remittances/[id]/verify — Verify a remittance (office staff counts total)
+ */
+import { NextRequest, NextResponse } from "next/server";
+import { withPermission } from "@/lib/middleware/authorize";
+import { withTenantContext } from "@/lib/prisma-tenant";
+import { verifyRemittance } from "@/lib/services/remittance-service";
+
+export function POST(req: NextRequest, { params }: { params: Promise<{ id: string }> }) {
+  return withPermission("update", "Subscriber")(
+    async (innerReq: NextRequest, { user }) => {
+      if (!user.tenantId) {
+        return NextResponse.json(
+          { error: "No tenant context — super-admins must use the admin API" },
+          { status: 400 }
+        );
+      }
+
+      const { id } = await params;
+
+      let body: unknown;
+      try {
+        body = await innerReq.json();
+      } catch {
+        return NextResponse.json({ error: "Invalid JSON body" }, { status: 400 });
+      }
+
+      const { verifiedTotal, notes } = body as Record<string, unknown>;
+
+      if (verifiedTotal === undefined || verifiedTotal === null) {
+        return NextResponse.json({ error: "verifiedTotal is required" }, { status: 400 });
+      }
+
+      const tenantPrisma = withTenantContext(user.tenantId);
+
+      try {
+        const result = await verifyRemittance(tenantPrisma, user.tenantId, id, {
+          verifiedById: user.id,
+          verifiedTotal: verifiedTotal as string | number,
+          notes: notes as string | undefined,
+        });
+        return NextResponse.json(result);
+      } catch (err) {
+        const message = err instanceof Error ? err.message : "Failed to verify remittance";
+        return NextResponse.json({ error: message }, { status: 400 });
+      }
+    }
+  )(req);
+}