> Historical note from the supplied ZIP. Current findings: `142-REQUIREMENT-AUDIT.md` and `CONSOLIDATED-VERIFICATION.md`.

# COD settlement ledger update

Adds migration 000016 for one immutable settlement row per shipment, foreign keys to shipments and orders, and a date-filtered settlement summary in Admin > Finance. The warehouse reconcile transaction now inserts the ledger entry alongside shipment/order status changes. The unique shipment constraint prevents two settlement rows for the same shipment. No gateway or courier credentials are required. Only COD is supported by this workflow; do not enable external gateways until implemented and verified.

Install the existing CodeIgniter 4 framework and configure MySQL, then run `php spark migrate` before using warehouse COD reconciliation. This code has only static checks here; a live MySQL transaction test, full security review, and browser end-to-end tests remain outstanding. The ledger records manual confirmation, not independently verified cash receipt or bank deposits. Backfill of older reconciliations is not automatic.