fix: resolve all 28 findings from the 2026-06-12 full audit (TDD-pinned)

Critical (data integrity):
- warehouse inventory confirm: throw (not return) inside $transaction so a
  failed deficit line rolls back the surplus corrective receipt — retries
  no longer accumulate phantom stock
- warehouse issue confirm: validate batches against the COMBINED quantity
  of all lines (duplicate FIFO-resolved lines drove batches negative)
- attendance delete: restore vacation_used/sick_used for the deleted day
  (in-transaction, clamped at 0)

High:
- auth refresh: terminated sessions (replaced_at only) get a plain 401 —
  the theft branch (family revocation) now fires only on replaced_by_hash
- POST /users strips role_id for non-admin callers (mirrors PUT guard)
- issued-order transition flushes unsaved edits via the full save payload
  when dirty; server contract (items+status in one PUT) pinned
- received-invoices list: usePaginatedQuery + pager (rows 26+ unreachable)
- received-invoice dates: nullableIsoDateString + NaN guard before NAS save
  (Czech-format dates corrupted month/year, orphaned NAS files)
- leave approval skips Czech public holidays and books each calendar year's
  hours against its own balance (mirrors createLeave)

Medium/Low (classes):
- 52 Zod caps aligned to DB column widths across 7 schemas (over-cap input
  500ed at Prisma instead of a Czech 400)
- FK pre-validation: projects update + warehouse receipts/issues return
  Czech 400s instead of P2003 500s
- invoice PDF degrades gracefully when the CNB rate is unavailable
  (recap omitted instead of 500 + lost NAS archival)
- date boundaries: local-day filters (warehouse lists/reports, audit-log),
  @db.Date coercion on invoice dates
- plan updateEntry re-checks the per-cell cap (self-excluding)
- {id} tiebreaks on customers/received-invoices/warehouse-items sorts;
  /items honors the client sort param
- htmlToPdf relaunches once when the shared browser died mid-render
- offer number release parses the year from the document number (cross-year
  finalize+delete left permanent sequence gaps)
- trips/vehicles km fields integer-coerced; AI budget regated to
  settings.company|settings.system; Settings System tab no longer clobbers
  Firma numbering patterns; draft invoices hide the dead PDF button;
  dashboard quick-trip invalidates ["vehicles"]; TOTP secret cap 64;
  audit-log + invoice month buckets day-shift fixes

Docs: corrected the stale "Chromium has no CSS margin-box footers" claim
(html-to-pdf.ts + CLAUDE.md — margin boxes render since Chrome 131); audit
report M3 withdrawn accordingly.

~65 new pinning tests; every finding reproduced RED against the real test
DB before its fix. Suite: 58 files / 634 tests green.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

src/__tests__/offer-number-release.test.ts

@@ -0,0 +1,100 @@
+import { describe, it, expect, beforeAll, afterAll } from "vitest";
+import prisma from "../config/database";
+import { deleteOffer } from "../services/offers.service";
+import { applyPattern } from "../services/numbering.service";
+
+/**
+ * Pinning test for audit finding L2: an offer created in year Y but
+ * finalized (numbered) in year Y+1 must release the Y+1 sequence on delete.
+ * deleteOffer used to derive the release year from created_at, so the
+ * reconstructed highest number ("2025/NA/...") never matched the actual
+ * "2026/NA/..." and the counter kept a permanent gap.
+ */
+
+const CURRENT_YEAR = new Date().getFullYear();
+
+let offerId: number;
+let originalLastNumber: number | null = null; // null = row absent before test
+let offerNumber: string;
+
+async function getSeq(): Promise<number | null> {
+  const rows = await prisma.$queryRaw<Array<{ last_number: number }>>`
+    SELECT last_number FROM number_sequences
+    WHERE \`type\` = 'offer' AND \`year\` = ${CURRENT_YEAR}
+  `;
+  return rows.length > 0 ? Number(rows[0].last_number) : null;
+}
+
+beforeAll(async () => {
+  const settings = await prisma.company_settings.findFirst();
+  const pattern = settings?.offer_number_pattern || "{YYYY}/{PREFIX}/{NNN}";
+  const prefix = settings?.quotation_prefix || "NA";
+
+  originalLastNumber = await getSeq();
+  const base = originalLastNumber ?? 0;
+  const seq = base + 1;
+  offerNumber = applyPattern(pattern, {
+    year: CURRENT_YEAR,
+    prefix,
+    code: "",
+    seq,
+  });
+
+  // Consume the number in the sequence (what finalize would have done).
+  if (originalLastNumber === null) {
+    await prisma.$executeRaw`
+      INSERT INTO number_sequences (\`type\`, \`year\`, \`last_number\`)
+      VALUES ('offer', ${CURRENT_YEAR}, ${seq})
+    `;
+  } else {
+    await prisma.$executeRaw`
+      UPDATE number_sequences SET \`last_number\` = ${seq}
+      WHERE \`type\` = 'offer' AND \`year\` = ${CURRENT_YEAR}
+    `;
+  }
+
+  // The offer itself was CREATED last year (draft), finalized this year —
+  // its number carries the finalize year, created_at the draft year.
+  const offer = await prisma.quotations.create({
+    data: {
+      quotation_number: offerNumber,
+      status: "active",
+      currency: "CZK",
+      language: "cs",
+      created_at: new Date(CURRENT_YEAR - 1, 11, 30, 12, 0, 0),
+    },
+  });
+  offerId = offer.id;
+});
+
+afterAll(async () => {
+  await prisma.quotations
+    .deleteMany({ where: { id: offerId } })
+    .catch(() => {});
+  // Restore the sequence to its pre-test value regardless of outcome.
+  if (originalLastNumber === null) {
+    await prisma.$executeRaw`
+      DELETE FROM number_sequences
+      WHERE \`type\` = 'offer' AND \`year\` = ${CURRENT_YEAR}
+    `;
+  } else {
+    await prisma.$executeRaw`
+      UPDATE number_sequences SET \`last_number\` = ${originalLastNumber}
+      WHERE \`type\` = 'offer' AND \`year\` = ${CURRENT_YEAR}
+    `;
+  }
+  await prisma.$disconnect();
+});
+
+describe("offer sequence release across years (audit L2)", () => {
+  it("releases the finalize-year sequence when created_at is in a previous year", async () => {
+    const before = await getSeq();
+    expect(before).toBe((originalLastNumber ?? 0) + 1);
+
+    const result = await deleteOffer(offerId);
+    expect(result && "error" in result ? result.error : null).toBeNull();
+
+    // The highest number was just deleted → the counter must step back.
+    expect(await getSeq()).toBe(originalLastNumber ?? 0);
+  });
+});