Four issues raised from the demo instance:

1. GL sync preview kept listing rows that could never sync. The preview
   selected every non-voided payment while syncPayments() skips
   amount <= 0 in PHP, so zero-amount payments stayed "pending"
   forever — most visible right after a sync. Both queries now filter
   amount > 0, matching the dashboard count.

2. The five financial statements (income statement, balance sheet,
   consolidated balance sheet, cash flow, changes in equity) moved out
   of the flat Accounting menu into their own "القوائم المالية" group
   inside the المالية section.

3. Technical and financial committees — in both tenders and auctions —
   now carry تاريخ التشكيل / تاريخ الانعقاد / تاريخ البت on the
   formation screen, plus multi-file attachments per committee
   (new committee_attachments table + CommitteeAttachmentService,
   modelled on the existing Support attachment service). Dates and
   attachment links render on the tender and auction pages, with a
   permission-checked download route for each scope.

4. Asset custody screens inner-joined inventory_items, so every asset
   without a stock item — buildings, courts, machines registered
   directly, which is most of the register — was invisible there. Now
   LEFT JOIN with the same name fallback the asset card already uses.