Reports generated monthly/on-demand with summary and detail

SOX §302 requires that the principal executive and financial officers certify in each quarterly and annual report that the disclosure controls and procedures are effective — and effective controls include the ability to produce a summary of financial activity for the period. NIST 800-53 AU-6 requires that audit records be reviewed and that findings be reported to designated officials; automated monthly reports operationalize this requirement. FINRA Rule 4511 requires that books and records be available on demand. A system that cannot generate a monthly transaction summary report on demand fails both the SOX certification requirement and the FINRA examination readiness requirement. Without summary-plus-detail reports, management has no structured way to spot anomalies across the portfolio, and compliance officers cannot produce required periodic disclosures.

Add a monthly report endpoint at src/app/api/admin/reports/monthly/route.ts that returns both a summary block and full transaction detail in a single response:

export async function GET(req: Request) {
  const { month, year } = Object.fromEntries(new URL(req.url).searchParams);
  const start = new Date(`${year}-${month.padStart(2,'0')}-01`);
  const end   = new Date(start.getFullYear(), start.getMonth() + 1, 0, 23, 59, 59);

  const rows = await db('transaction_logs')
    .whereBetween('timestamp', [start, end]).orderBy('timestamp');

  const summary = rows.reduce((acc, r) => {
    acc.total_transactions++;
    acc.by_type[r.operation_type] = (acc.by_type[r.operation_type] ?? 0) + 1;
    acc.total_amount += Number(r.amount ?? 0);
    return acc;
  }, { total_transactions: 0, by_type: {} as Record<string,number>, total_amount: 0 });

  return Response.json({ summary, transactions: rows });
}

Schedule automated delivery via src/jobs/monthly-report.ts on the first of each month so compliance officers receive the report without manual intervention.