fix(death): skip current FY annual subscription when member already has it covered

When a member dies in the same financial year they already have subscriptions for,
don't charge the annual subscription again in the death fee — the man died before
using it. Only earlier years' overdue subscriptions must be settled first.

Changes:
- calculateFamilyAnnualSub returns 0 if current FY member subscription already exists
- createNewSubscriptions transfers existing FY subscriptions from deceased to new member
  instead of creating duplicate paid rows
- Overdue check on create page excludes current FY (only blocks for previous years)
- Views show "معفى — السنة المالية الحالية مغطاة" when current FY is covered
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

app/Modules/Death/Controllers/DeathController.php

@@ -54,6 +54,33 @@ class DeathController extends Controller
         $devFeeData = RuleEngine::get('DEVELOPMENT_FEE');
         $devFee = $devFeeData['amount'] ?? '35.00';
 
+        // If the deceased member already has current FY subscriptions, don't charge again
+        $currentMonth = (int) date('n');
+        $currentYear = (int) date('Y');
+        $financialYear = $currentMonth >= 7
+            ? $currentYear . '/' . ($currentYear + 1)
+            : ($currentYear - 1) . '/' . $currentYear;
+
+        $existingCurrentFY = $db->selectOne(
+            "SELECT id FROM subscriptions WHERE member_id = ? AND financial_year = ? AND person_type = 'member' LIMIT 1",
+            [$memberId, $financialYear]
+        );
+        if ($existingCurrentFY) {
+            // Current year already covered — no annual sub needed
+            return [
+                'annual_sub_total' => '0.00',
+                'member_sub'       => $memberSub,
+                'spouse_sub'       => $spouseSub,
+                'child_sub'        => $childSub,
+                'temp_sub'         => $tempSub,
+                'dev_fee'          => '0.00',
+                'spouse_count'     => 0,
+                'child_count'      => 0,
+                'temp_count'       => 0,
+                'current_fy_covered' => true,
+            ];
+        }
+
         // Count remaining spouses (exclude primary who becomes member, exclude secondaries who get own memberships)
         $excludeIds = array_merge([$primarySpouseId], array_map('intval', $secondaryIds));
         $excludeIds = array_filter($excludeIds);
@@ -98,6 +125,7 @@ class DeathController extends Controller
             'spouse_count'     => $spouseCount,
             'child_count'      => $childCount,
             'temp_count'       => $tempCount,
+            'current_fy_covered' => false,
         ];
     }
 
@@ -159,14 +187,21 @@ class DeathController extends Controller
         $member = $db->selectOne("SELECT * FROM members WHERE id = ? AND is_archived = 0", [(int) $memberId]);
         if (!$member) return $this->redirect('/members')->withError('العضو غير موجود');
 
-        // Check for overdue/unpaid subscriptions
+        // Check for overdue/unpaid subscriptions from PREVIOUS years only
+        // Current FY is exempt: member died before using the membership this year
+        $currentMonth = (int) date('n');
+        $currentYear = (int) date('Y');
+        $currentFY = $currentMonth >= 7
+            ? $currentYear . '/' . ($currentYear + 1)
+            : ($currentYear - 1) . '/' . $currentYear;
+
         $overdueSubscriptions = $db->select(
             "SELECT financial_year, COUNT(*) as cnt, SUM(total_amount - paid_amount) as total_due
              FROM subscriptions
-             WHERE member_id = ? AND status IN ('pending', 'overdue')
+             WHERE member_id = ? AND status IN ('pending', 'overdue') AND financial_year != ?
              GROUP BY financial_year
              ORDER BY financial_year ASC",
-            [(int) $memberId]
+            [(int) $memberId, $currentFY]
         );
         $totalOverdue = '0.00';
         foreach ($overdueSubscriptions as $row) {
@@ -532,9 +567,12 @@ class DeathController extends Controller
         $breakdown = [
             'رسوم نقل العضوية' . $multiplierLabel . ':',
             '  رسوم استمارة: ' . money($fees['formFee']),
-            '  اشتراك سنوي (العضوية الجديدة): ' . money($annualSubTotal),
-            '    - العضو الجديد (الزوجة): ' . money($familySub['member_sub']),
         ];
+        if (!empty($familySub['current_fy_covered'])) {
+            $breakdown[] = '  اشتراك سنوي: معفى (السنة المالية الحالية مغطاة — المتوفى سدد/مسجل بالفعل)';
+        } else {
+            $breakdown[] = '  اشتراك سنوي (العضوية الجديدة): ' . money($annualSubTotal);
+            $breakdown[] = '    - العضو الجديد (الزوجة): ' . money($familySub['member_sub']);
             if ($familySub['spouse_count'] > 0) {
                 $breakdown[] = '    - ' . $familySub['spouse_count'] . ' زوجة إضافية: ' . money(bcmul($familySub['spouse_sub'], (string) $familySub['spouse_count'], 2));
             }
@@ -545,6 +583,7 @@ class DeathController extends Controller
                 $breakdown[] = '    - ' . $familySub['temp_count'] . ' مؤقتين: ' . money(bcmul($familySub['temp_sub'], (string) $familySub['temp_count'], 2));
             }
             $breakdown[] = '    - رسوم تنمية: ' . money($familySub['dev_fee']);
+        }
         if ($secondaryCount > 0) {
             $breakdown[] = '  مجموع الأساس (' . (1 + $secondaryCount) . ' عضويات): ' . money($baseFees);
         }
@@ -1045,8 +1084,9 @@ class DeathController extends Controller
                 $this->transferActiveData($db, (int) $case['member_id'], $newMemberId, $caseId);
 
                 // STEP 4: Create annual subscriptions for new membership (marked as paid — fee collected with death fee)
+                // If current FY was already covered by the deceased, transfer those subscriptions instead
                 $deathPaymentId = $deathPaymentCheck ? (int) $deathPaymentCheck['id'] : null;
-                $this->createNewSubscriptions($db, $newMemberId, $caseId, $deathPaymentId);
+                $this->createNewSubscriptions($db, $newMemberId, $caseId, $deathPaymentId, (int) $case['member_id']);
 
                 ArchiveService::recordNumberTransfer($inheritedNumber, 'death_transfer', 'members', $newMemberId);
 
@@ -1181,7 +1221,7 @@ class DeathController extends Controller
         }
     }
 
-    private function createNewSubscriptions($db, int $newMemberId, int $caseId, ?int $paymentId = null): void
+    private function createNewSubscriptions($db, int $newMemberId, int $caseId, ?int $paymentId = null, int $deceasedMemberId = 0): void
     {
         $now = date('Y-m-d H:i:s');
         $currentMonth = (int) date('n');
@@ -1203,6 +1243,28 @@ class DeathController extends Controller
 
         $memberTotal = bcadd($memberSub, $devFee, 2);
 
+        // If deceased already had current FY subscriptions, transfer them to new member
+        if ($deceasedMemberId > 0) {
+            $deceasedHasCurrentFY = $db->selectOne(
+                "SELECT id FROM subscriptions WHERE member_id = ? AND financial_year = ? AND person_type = 'member' LIMIT 1",
+                [$deceasedMemberId, $financialYear]
+            );
+            if ($deceasedHasCurrentFY) {
+                // Transfer all current FY subscriptions from deceased to new member
+                $db->query(
+                    "UPDATE subscriptions SET member_id = ?, person_id = CASE WHEN person_type = 'member' THEN ? ELSE person_id END, updated_at = ? WHERE member_id = ? AND financial_year = ?",
+                    [$newMemberId, $newMemberId, $now, $deceasedMemberId, $financialYear]
+                );
+                // Remove the transferred primary-spouse row (she's now the member, not a spouse)
+                $db->query(
+                    "DELETE FROM subscriptions WHERE member_id = ? AND financial_year = ? AND person_type = 'spouse' AND person_id IN (SELECT id FROM spouses WHERE member_id = ? AND status = 'transferred')",
+                    [$newMemberId, $financialYear, $newMemberId]
+                );
+                DeathAuditService::log($caseId, 'subscriptions_transferred', 'تم نقل اشتراكات السنة المالية الحالية ' . $financialYear . ' من العضوية الأصلية (بدون رسوم إضافية — السنة مغطاة)', 'members', $newMemberId);
+                return;
+            }
+        }
+
         // Member subscription (marked as paid — fee included in death transfer payment)
         $existing = $db->selectOne(
             "SELECT id, status FROM subscriptions WHERE member_id = ? AND financial_year = ? AND person_type = 'member'",

app/Modules/Death/Views/create.php

@@ -207,6 +207,9 @@
             <h4 style="margin:0 0 15px;color:#D97706;">رسوم الإجراء (رسوم استمارة + اشتراك سنوي للعضوية الجديدة)</h4>
             <table style="font-size:14px;margin-bottom:15px;" id="fee-table">
                 <tr><td style="padding:4px 20px 4px 0;color:#6B7280;">رسوم استمارة</td><td style="font-weight:600;"><?= money($form_fee) ?></td></tr>
+                <?php if (!empty($family_sub['current_fy_covered'])): ?>
+                <tr><td style="padding:4px 20px 4px 0;color:#059669;">اشتراك سنوي</td><td style="font-weight:600;color:#059669;">معفى — السنة المالية الحالية مغطاة بالفعل</td></tr>
+                <?php else: ?>
                 <tr><td colspan="2" style="padding:8px 0 4px;font-weight:600;color:#0D7377;">الاشتراك السنوي (<?= money($annual_sub) ?>):</td></tr>
                 <tr><td style="padding:2px 30px 2px 0;color:#6B7280;font-size:13px;">- العضو الجديد (الزوجة)</td><td style="font-size:13px;"><?= money($family_sub['member_sub']) ?></td></tr>
                 <?php if ($family_sub['spouse_count'] > 0): ?>
@@ -219,6 +222,7 @@
                 <tr><td style="padding:2px 30px 2px 0;color:#6B7280;font-size:13px;">- <?= (int) $family_sub['temp_count'] ?> مؤقتين</td><td style="font-size:13px;"><?= money(bcmul($family_sub['temp_sub'], (string) $family_sub['temp_count'], 2)) ?></td></tr>
                 <?php endif; ?>
                 <tr><td style="padding:2px 30px 2px 0;color:#6B7280;font-size:13px;">- رسوم تنمية</td><td style="font-size:13px;"><?= money($family_sub['dev_fee']) ?></td></tr>
+                <?php endif; ?>
                 <tr style="border-top:2px solid #D97706;" id="fee-total-row"><td style="padding:8px 20px 4px 0;font-weight:700;">الإجمالي</td><td style="font-weight:700;font-size:18px;color:#DC2626;"><?= money($total_fee) ?></td></tr>
             </table>
             <p style="font-size:11px;color:#6B7280;margin:0;">* سيتم إضافة رسوم مجلس الأمناء بعد اعتماد مجلس الإدارة — النسبة تُحسب من قيمة الخطة الحالية</p>

app/Modules/Death/Views/show.php

@@ -191,6 +191,9 @@ $canApprove = can('transfer.approve');
         ?>
         <table style="font-size:13px;max-width:500px;">
             <tr><td style="padding:4px 20px 4px 0;color:#6B7280;">رسوم استمارة (<?= $multiplier ?> × <?= money($fees['formFee']) ?>)</td><td style="font-weight:600;"><?= money(bcmul($fees['formFee'], (string) $multiplier, 2)) ?></td></tr>
+            <?php if (!empty($familySub['current_fy_covered'])): ?>
+            <tr><td style="padding:4px 20px 4px 0;color:#059669;">اشتراك سنوي</td><td style="font-weight:600;color:#059669;">معفى — السنة المالية الحالية مغطاة</td></tr>
+            <?php else: ?>
             <tr><td style="padding:4px 20px 4px 0;color:#6B7280;">اشتراك سنوي (العضوية الجديدة) × <?= $multiplier ?></td><td style="font-weight:600;"><?= money(bcmul($familySub['annual_sub_total'], (string) $multiplier, 2)) ?></td></tr>
             <?php if ($familySub['child_count'] > 0 || $familySub['temp_count'] > 0 || $familySub['spouse_count'] > 0): ?>
             <tr><td colspan="2" style="padding:2px 40px 2px 0;color:#9CA3AF;font-size:11px;">
@@ -201,6 +204,7 @@ $canApprove = can('transfer.approve');
                 + تنمية: <?= money($familySub['dev_fee']) ?>)
             </td></tr>
             <?php endif; ?>
+            <?php endif; ?>
             <tr>
                 <td style="padding:4px 20px 4px 0;color:#6B7280;">
                     رسوم مجلس الأمناء