diff --git a/app/Config/Routes.php b/app/Config/Routes.php
index 912ebd8..db62ad3 100644
--- a/app/Config/Routes.php
+++ b/app/Config/Routes.php
@@ -251,44 +251,59 @@ $routes->get('Finance', 'Finance::index');
 $routes->get('Finance/index', 'Finance::index');
 $routes->get('finance', 'Finance::index');
 $routes->get('finance/index', 'Finance::index');
-$routes->get('Finance/phase2', 'Finance::phase2');
-$routes->get('Finance/section/vendor_master', 'Finance::sectionVendorMaster');
-$routes->get('Finance/section/purchase_order', 'Finance::sectionPurchaseOrder');
-$routes->get('Finance/section/grn_entry', 'Finance::sectionGrnEntry');
-$routes->get('Finance/section/vendor_invoice', 'Finance::sectionVendorInvoice');
-$routes->get('Finance/vendors_table', 'Finance::vendorsTable');
-$routes->get('Finance/po_table', 'Finance::poTable');
-$routes->get('Finance/po_documents/(:num)', 'Finance::poDocuments/$1');
-$routes->get('Finance/grn_table', 'Finance::grnTable');
-$routes->get('Finance/grn_print/(:num)', 'Finance::grnPrint/$1');
-$routes->get('Finance/invoice_table', 'Finance::invoiceTable');
-$routes->get('Finance/cashbook', 'Finance::cashbook');
+$routes->get('Finance/cashbook', 'Finance::cashbookAccounts');
+$routes->get('Finance/cashbook/accounts', 'Finance::cashbookAccounts');
+$routes->get('billing/cash-submission', 'Finance::cashbookBilling');
+$routes->get('billing/cash-submission/create', 'Finance::cashbookBilling');
 $routes->get('Finance/cash_transactions_table', 'Finance::cashTransactionsTable');
 $routes->get('Finance/scroll_table', 'Finance::scrollTable');
-$routes->get('Finance/doctor_payout', 'Finance::doctorPayout');
-$routes->get('Finance/doctor_agreements_table', 'Finance::doctorAgreementsTable');
-$routes->get('Finance/doctor_payouts_table', 'Finance::doctorPayoutsTable');
+$routes->get('Finance/payment_selection_table', 'Finance::paymentSelectionTable');
+$routes->get('Finance/scroll_items_table', 'Finance::scrollItemsTable');
 $routes->get('Finance/bank_deposits', 'Finance::bankDeposits');
 $routes->get('Finance/bank_deposits_table', 'Finance::bankDepositsTable');
-$routes->get('Finance/compliance_report', 'Finance::complianceReport');
-$routes->post('Finance/vendor_create', 'Finance::vendorCreate');
-$routes->post('Finance/po_create', 'Finance::poCreate');
-$routes->post('Finance/po_update', 'Finance::poUpdate');
-$routes->post('Finance/grn_create', 'Finance::grnCreate');
-$routes->post('Finance/invoice_create', 'Finance::invoiceCreate');
+$routes->get('Finance/bank_audit', 'Finance::bankAudit');
+$routes->get('Finance/bank_audit_direct_payments_table', 'Finance::bankAuditDirectPaymentsTable');
+$routes->get('Finance/bank_statement_entries_table', 'Finance::bankStatementEntriesTable');
+$routes->get('Finance/bank_settlement_entries_table', 'Finance::bankSettlementEntriesTable');
+$routes->get('Finance/bank_settlement_linked_payments_table', 'Finance::bankSettlementLinkedPaymentsTable');
+$routes->get('Finance/bank_settlement_linked_payments_export', 'Finance::bankSettlementLinkedPaymentsExport');
+$routes->get('Finance/bank_pos_settlements_table', 'Finance::bankPosSettlementsTable');
 $routes->post('Finance/cash_transaction_create', 'Finance::cashTransactionCreate');
+$routes->post('Finance/fetch_payments_for_period', 'Finance::fetchPaymentsForPeriod');
 $routes->post('Finance/scroll_create', 'Finance::scrollCreate');
-$routes->post('Finance/doctor_agreement_create', 'Finance::doctorAgreementCreate');
-$routes->post('Finance/doctor_payout_create', 'Finance::doctorPayoutCreate');
-$routes->post('Finance/doctor_payout_approve', 'Finance::doctorPayoutApprove');
+$routes->post('Finance/scroll_accept', 'Finance::scrollAccept');
+$routes->post('Finance/scroll_verify', 'Finance::scrollVerify');
 $routes->post('Finance/bank_deposit_create', 'Finance::bankDepositCreate');
-$routes->get('Finance/section/pharmacy_bills', 'Finance::sectionPharmacyBills');
-$routes->get('Finance/pharmacy_bills_table', 'Finance::pharmacyBillsTable');
-$routes->post('Finance/pharmacy_bill_create', 'Finance::pharmacyBillCreate');
-$routes->post('Finance/pharmacy_bill_settle', 'Finance::pharmacyBillSettle');
+$routes->post('Finance/bank_deposit_status_update', 'Finance::bankDepositStatusUpdate');
+$routes->post('Finance/bank_statement_entry_create', 'Finance::bankStatementEntryCreate');
+$routes->post('Finance/bank_reconcile_match', 'Finance::bankReconcileMatch');
+$routes->post('Finance/bank_reconcile_batch_match', 'Finance::bankReconcileBatchMatch');
+$routes->post('Finance/bank_settlement_create', 'Finance::bankSettlementCreate');
+$routes->post('Finance/bank_settlement_match_statement', 'Finance::bankSettlementMatchStatement');
+$routes->post('Finance/bank_reconcile_unmatch', 'Finance::bankReconcileUnmatch');
+$routes->post('Finance/bank_pos_settlement_create', 'Finance::bankPosSettlementCreate');
+$routes->post('Finance/bank_pos_settlement_accept', 'Finance::bankPosSettlementAccept');
 
 service('auth')->routes($routes);
 
+// Hospital Stock Management (Storestock)
+$routes->get('Storestock', 'Storestock::index');
+$routes->get('Storestock/Indent_List', 'Storestock::indent_list');
+$routes->match(['get', 'post'], 'Storestock/getIndentTable', 'Storestock::getIndentTable');
+$routes->get('Storestock/new_indent', 'Storestock::new_indent');
+$routes->post('Storestock/Indent_create/(:num)', 'Storestock::indent_create/$1');
+$routes->get('Storestock/Indent_show/(:num)', 'Storestock::indent_show/$1');
+$routes->get('Storestock/Indent_Items_list/(:num)', 'Storestock::indent_items_list/$1');
+$routes->post('Storestock/add_item/(:num)', 'Storestock::add_item/$1');
+$routes->get('Storestock/get_drug', 'Storestock::get_drug');
+$routes->get('Storestock/final_invoice/(:num)', 'Storestock::final_invoice/$1');
+$routes->get('Storestock/print_single_indent/(:num)', 'Storestock::print_single_indent/$1');
+$routes->get('Storestock/store_stock', 'Storestock::store_stock');
+$routes->post('Storestock/store_Stock_result', 'Storestock::store_stock_result');
+$routes->match(['get', 'post'], 'Storestock/get_product_stock/(:num)', 'Storestock::get_product_stock/$1');
+$routes->get('Storestock/Report_2', 'Storestock::report_2');
+$routes->get('Storestock/main_store', 'Storestock::main_store');
+
 // Legacy compatibility: some IPD charge screens still refresh via old IpdNew URL.
 $routes->get('IpdNew/show_ipd_items/(:num)', 'Billing\\Ipd::panelTab/$1/ipd-charges');
 $routes->get('IpdNew/show_ipd_items/(:num)/(:num)', 'Billing\\Ipd::panelTab/$1/ipd-charges');
diff --git a/app/Controllers/Finance.php b/app/Controllers/Finance.php
index 9fc8ff1..4f7bc0e 100644
--- a/app/Controllers/Finance.php
+++ b/app/Controllers/Finance.php
@@ -10,6 +10,11 @@ use App\Models\FinanceDoctorPayoutModel;
 use App\Models\FinancePolicySettingModel;
 use App\Models\FinancePoDocumentModel;
 use App\Models\FinancePurchaseOrderModel;
+use App\Models\FinanceBankPosSettlementModel;
+use App\Models\FinanceBankReconciliationAuditModel;
+use App\Models\FinanceBankSettlementEntryModel;
+use App\Models\FinanceBankStatementEntryModel;
+use App\Models\FinanceScrollSubmissionItemModel;
 use App\Models\FinanceScrollSubmissionModel;
 use App\Models\FinanceVendorInvoiceModel;
 use App\Models\FinancePharmacyBillModel;
@@ -24,8 +29,13 @@ class Finance extends BaseController
     private FinanceVendorInvoiceModel $invoiceModel;
     private FinanceCashTransactionModel $cashTxnModel;
     private FinanceBankDepositModel $bankDepositModel;
+    private FinanceBankStatementEntryModel $bankStatementEntryModel;
+    private FinanceBankPosSettlementModel $bankPosSettlementModel;
+    private FinanceBankReconciliationAuditModel $bankReconcileAuditModel;
+    private FinanceBankSettlementEntryModel $bankSettlementEntryModel;
     private FinancePolicySettingModel $policySettingModel;
     private FinanceScrollSubmissionModel $scrollModel;
+    private FinanceScrollSubmissionItemModel $scrollItemModel;
     private FinanceDoctorAgreementModel $doctorAgreementModel;
     private FinanceDoctorPayoutModel $doctorPayoutModel;
     private FinancePharmacyBillModel $pharmBillModel;
@@ -39,8 +49,13 @@ class Finance extends BaseController
         $this->invoiceModel = new FinanceVendorInvoiceModel();
         $this->cashTxnModel = new FinanceCashTransactionModel();
         $this->bankDepositModel = new FinanceBankDepositModel();
+        $this->bankStatementEntryModel = new FinanceBankStatementEntryModel();
+        $this->bankPosSettlementModel = new FinanceBankPosSettlementModel();
+        $this->bankReconcileAuditModel = new FinanceBankReconciliationAuditModel();
+        $this->bankSettlementEntryModel = new FinanceBankSettlementEntryModel();
         $this->policySettingModel = new FinancePolicySettingModel();
         $this->scrollModel = new FinanceScrollSubmissionModel();
+        $this->scrollItemModel = new FinanceScrollSubmissionItemModel();
         $this->doctorAgreementModel = new FinanceDoctorAgreementModel();
         $this->doctorPayoutModel = new FinanceDoctorPayoutModel();
         $this->pharmBillModel = new FinancePharmacyBillModel();
@@ -48,7 +63,7 @@ class Finance extends BaseController
 
     public function bankDeposits()
     {
-        if (! $this->canFinance('finance.bank_deposit.manage')) {
+        if (! $this->canFinanceAny(['finance.bank.deposit.create', 'finance.bank.audit', 'finance.bank.statement.update'])) {
             return $this->response->setStatusCode(403)->setBody('Access denied');
         }
 
@@ -61,7 +76,7 @@ class Finance extends BaseController
 
     public function bankDepositsTable()
     {
-        if (! $this->canFinance('finance.bank_deposit.manage')) {
+        if (! $this->canFinanceAny(['finance.bank.deposit.create', 'finance.bank.audit', 'finance.bank.statement.update'])) {
             return $this->response->setStatusCode(403)->setBody('Access denied');
         }
 
@@ -72,7 +87,7 @@ class Finance extends BaseController
 
     public function bankDepositCreate()
     {
-        if (! $this->canFinance('finance.bank_deposit.manage')) {
+        if (! $this->canFinance('finance.bank.deposit.create')) {
             return $this->response->setStatusCode(403)->setJSON(['status' => 0, 'message' => 'Access denied']);
         }
 
@@ -425,7 +440,34 @@ class Finance extends BaseController
 
     public function cashbook()
     {
-        if (! $this->canFinance('finance.cash.manage')) {
+        if (! $this->canFinanceAny(['finance.cash.accounts.accept', 'finance.cash.accounts.verify'])) {
+            return $this->response->setStatusCode(403)->setBody('Access denied');
+        }
+
+        return $this->renderCashbook(false, true);
+    }
+
+    public function cashbookBilling()
+    {
+        if (! $this->canFinance('finance.cash.billing.submit')) {
+            return $this->response->setStatusCode(403)->setBody('Access denied');
+        }
+
+        return $this->renderCashbook(true, false);
+    }
+
+    public function cashbookAccounts()
+    {
+        if (! $this->canFinanceAny(['finance.cash.accounts.accept', 'finance.cash.accounts.verify'])) {
+            return $this->response->setStatusCode(403)->setBody('Access denied');
+        }
+
+        return $this->renderCashbook(false, true);
+    }
+
+    private function renderCashbook(bool $showBillingPanel, bool $showAccountsPanel)
+    {
+        if (! $this->canFinanceAny(['finance.cash.billing.submit', 'finance.cash.accounts.accept', 'finance.cash.accounts.verify'])) {
             return $this->response->setStatusCode(403)->setBody('Access denied');
         }
 
@@ -433,12 +475,16 @@ class Finance extends BaseController
             'transactions' => $this->fetchCashTransactions(),
             'scrolls' => $this->fetchScrolls(),
             'summary' => $this->buildCashSummary(),
+            'queue_summary' => $this->buildScrollQueueSummary(),
+            'collector_options' => $this->fetchCollectorOptions(),
+            'show_billing_panel' => $showBillingPanel,
+            'show_accounts_panel' => $showAccountsPanel,
         ]);
     }
 
     public function cashTransactionsTable()
     {
-        if (! $this->canFinance('finance.cash.manage')) {
+        if (! $this->canFinanceAny(['finance.cash.billing.submit', 'finance.cash.accounts.accept', 'finance.cash.accounts.verify'])) {
             return $this->response->setStatusCode(403)->setBody('Access denied');
         }
 
@@ -449,7 +495,7 @@ class Finance extends BaseController
 
     public function scrollTable()
     {
-        if (! $this->canFinance('finance.cash.manage')) {
+        if (! $this->canFinanceAny(['finance.cash.billing.submit', 'finance.cash.accounts.accept', 'finance.cash.accounts.verify'])) {
             return $this->response->setStatusCode(403)->setBody('Access denied');
         }
 
@@ -458,9 +504,106 @@ class Finance extends BaseController
         ]);
     }
 
+    public function fetchPaymentsForPeriod()
+    {
+        if (! $this->canFinanceAny(['finance.cash.billing.submit', 'finance.cash.accounts.accept', 'finance.cash.accounts.verify'])) {
+            return $this->response->setStatusCode(403)->setJSON(['status' => 0, 'message' => 'Access denied']);
+        }
+
+        $startDateTime = trim((string) ($this->request->getPost('start_datetime') ?? $this->request->getGet('start_datetime') ?? ''));
+        $endDateTime = trim((string) ($this->request->getPost('end_datetime') ?? $this->request->getGet('end_datetime') ?? ''));
+        $collectedBy = trim((string) ($this->request->getPost('collected_by') ?? ''));
+        $paymentMode = 'cash';
+
+        if ($startDateTime === '' || $endDateTime === '') {
+            return $this->response->setStatusCode(422)->setJSON([
+                'status' => 0,
+                'message' => 'Start and end date/time are required.',
+            ]);
+        }
+
+        $startTs = strtotime($startDateTime);
+        $endTs = strtotime($endDateTime);
+        if ($startTs === false || $endTs === false || $startTs > $endTs) {
+            return $this->response->setStatusCode(422)->setJSON([
+                'status' => 0,
+                'message' => 'Invalid collection period.',
+            ]);
+        }
+
+        $startAt = date('Y-m-d H:i:s', $startTs);
+        $endAt = date('Y-m-d H:i:s', $endTs);
+        $rows = $this->fetchPaymentHistoryRows($startAt, $endAt, $collectedBy, $paymentMode);
+        $totals = $this->summarizePaymentHistoryRows($rows);
+
+        return $this->response->setJSON([
+            'status' => 1,
+            'message' => 'Payments loaded for selected period.',
+            'start_datetime' => $startAt,
+            'end_datetime' => $endAt,
+            'total_receipts' => (float) ($totals['total_receipts'] ?? 0),
+            'payment_count' => (int) ($totals['payment_count'] ?? 0),
+        ]);
+    }
+
+    public function paymentSelectionTable()
+    {
+        if (! $this->canFinanceAny(['finance.cash.billing.submit', 'finance.cash.accounts.accept', 'finance.cash.accounts.verify'])) {
+            return $this->response->setStatusCode(403)->setBody('Access denied');
+        }
+
+        $startDateTime = trim((string) ($this->request->getGet('start_datetime') ?? ''));
+        $endDateTime = trim((string) ($this->request->getGet('end_datetime') ?? ''));
+        $collectedBy = trim((string) ($this->request->getGet('collected_by') ?? ''));
+        $paymentMode = 'cash';
+
+        $rows = [];
+        $totals = ['total_receipts' => 0.0, 'payment_count' => 0];
+        if ($startDateTime !== '' && $endDateTime !== '') {
+            $startTs = strtotime($startDateTime);
+            $endTs = strtotime($endDateTime);
+            if ($startTs !== false && $endTs !== false && $startTs <= $endTs) {
+                $rows = $this->fetchPaymentHistoryRows(
+                    date('Y-m-d H:i:s', $startTs),
+                    date('Y-m-d H:i:s', $endTs),
+                    $collectedBy,
+                    $paymentMode
+                );
+                $totals = $this->summarizePaymentHistoryRows($rows);
+            }
+        }
+
+        return view('finance/partials/payment_selection_table', [
+            'rows' => $rows,
+            'totals' => $totals,
+        ]);
+    }
+
+    public function scrollItemsTable()
+    {
+        if (! $this->canFinanceAny(['finance.cash.billing.submit', 'finance.cash.accounts.accept', 'finance.cash.accounts.verify'])) {
+            return $this->response->setStatusCode(403)->setBody('Access denied');
+        }
+
+        $scrollId = (int) ($this->request->getGet('scroll_id') ?? 0);
+        if ($scrollId <= 0) {
+            return $this->response->setStatusCode(422)->setBody('Invalid statement id.');
+        }
+
+        $rows = $this->scrollItemModel
+            ->where('scroll_submission_id', $scrollId)
+            ->orderBy('id', 'ASC')
+            ->findAll(1000);
+
+        return view('finance/partials/scroll_items_table', [
+            'rows' => $rows,
+            'scroll_id' => $scrollId,
+        ]);
+    }
+
     public function cashTransactionCreate()
     {
-        if (! $this->canFinance('finance.cash.manage')) {
+        if (! $this->canFinance('finance.cash.billing.submit')) {
             return $this->response->setStatusCode(403)->setJSON(['status' => 0, 'message' => 'Access denied']);
         }
 
@@ -539,33 +682,73 @@ class Finance extends BaseController
 
     public function scrollCreate()
     {
-        if (! $this->canFinance('finance.cash.manage')) {
+        if (! $this->canFinance('finance.cash.billing.submit')) {
             return $this->response->setStatusCode(403)->setJSON(['status' => 0, 'message' => 'Access denied']);
         }
 
-        $scrollDate = trim((string) ($this->request->getPost('scroll_date') ?? ''));
+        $startDateTime = trim((string) ($this->request->getPost('start_datetime') ?? ''));
+        $endDateTime = trim((string) ($this->request->getPost('end_datetime') ?? ''));
         $department = trim((string) ($this->request->getPost('department') ?? ''));
+        $collectedBy = trim((string) ($this->request->getPost('collected_by') ?? ''));
+        $paymentMode = 'cash';
         $submittedAmount = (float) ($this->request->getPost('submitted_amount') ?? 0);
+        $selectedPaymentIds = $this->request->getPost('payment_ids');
+        $paymentIds = [];
 
-        if ($scrollDate === '' || $department === '' || $submittedAmount < 0) {
+        if (is_array($selectedPaymentIds)) {
+            foreach ($selectedPaymentIds as $pid) {
+                $id = (int) $pid;
+                if ($id > 0) {
+                    $paymentIds[] = $id;
+                }
+            }
+            $paymentIds = array_values(array_unique($paymentIds));
+        }
+
+        if (empty($paymentIds)) {
             return $this->response->setStatusCode(422)->setJSON([
                 'status' => 0,
-                'message' => 'Scroll date, department and submitted amount are required.',
+                'message' => 'Select at least one payment to submit.',
             ]);
         }
 
-        $row = $this->cashTxnModel
-            ->select('COALESCE(SUM(amount),0) AS total')
-            ->where('txn_date', $scrollDate)
-            ->where('txn_type', 'receipt')
-            ->where('department', $department)
-            ->first();
+        if ($startDateTime === '' || $endDateTime === '') {
+            return $this->response->setStatusCode(422)->setJSON([
+                'status' => 0,
+                'message' => 'Start and end date/time are required.',
+            ]);
+        }
 
-        $totalReceipts = (float) ($row['total'] ?? 0);
+        $startTs = strtotime($startDateTime);
+        $endTs = strtotime($endDateTime);
+        if ($startTs === false || $endTs === false || $startTs > $endTs) {
+            return $this->response->setStatusCode(422)->setJSON([
+                'status' => 0,
+                'message' => 'Invalid collection period.',
+            ]);
+        }
+
+        $startAt = date('Y-m-d H:i:s', $startTs);
+        $endAt = date('Y-m-d H:i:s', $endTs);
+        $scrollDate = date('Y-m-d', $startTs);
+        $department = $department !== '' ? $department : 'Billing';
+        $selectedRows = $this->fetchPaymentHistoryRows($startAt, $endAt, $collectedBy, $paymentMode, $paymentIds);
+        if (empty($selectedRows)) {
+            return $this->response->setStatusCode(422)->setJSON([
+                'status' => 0,
+                'message' => 'Selected payments are not valid for the chosen filter.',
+            ]);
+        }
+
+        $totals = $this->summarizePaymentHistoryRows($selectedRows);
+
+        $totalReceipts = (float) ($totals['total_receipts'] ?? 0);
+        $paymentCount = (int) ($totals['payment_count'] ?? 0);
+        $submittedAmount = $totalReceipts;
         $variance = round($submittedAmount - $totalReceipts, 2);
-        $status = abs($variance) <= 0.01 ? 'matched' : 'pending';
+        $status = 'pending';
 
-        $this->scrollModel->insert([
+        $insertData = [
             'scroll_date' => $scrollDate,
             'department' => $department,
             'total_receipts' => $totalReceipts,
@@ -574,21 +757,1047 @@ class Finance extends BaseController
             'reconciliation_status' => $status,
             'submitted_by' => trim((string) ($this->request->getPost('submitted_by') ?? $this->currentUserName())),
             'remarks' => trim((string) ($this->request->getPost('remarks') ?? '')),
+        ];
+
+        if ($this->tableHasField('finance_scroll_submissions', 'start_datetime')) {
+            $insertData['start_datetime'] = $startAt;
+        }
+        if ($this->tableHasField('finance_scroll_submissions', 'end_datetime')) {
+            $insertData['end_datetime'] = $endAt;
+        }
+        if ($this->tableHasField('finance_scroll_submissions', 'collected_by')) {
+            $insertData['collected_by'] = $collectedBy;
+        }
+        if ($this->tableHasField('finance_scroll_submissions', 'payment_count')) {
+            $insertData['payment_count'] = $paymentCount;
+        }
+
+        $this->db->transStart();
+        $this->scrollModel->insert($insertData);
+        $scrollId = (int) $this->scrollModel->getInsertID();
+
+        foreach ($selectedRows as $paymentRow) {
+            $this->scrollItemModel->insert([
+                'scroll_submission_id' => $scrollId,
+                'payment_history_id' => (int) ($paymentRow['id'] ?? 0),
+                'payment_date' => (string) ($paymentRow['payment_date'] ?? ''),
+                'amount' => (float) ($paymentRow['amount'] ?? 0),
+                'payment_mode' => (int) ($paymentRow['payment_mode'] ?? 0),
+                'payof_type' => (int) ($paymentRow['payof_type'] ?? 0),
+                'payof_id' => (int) ($paymentRow['payof_id'] ?? 0),
+                'payof_code' => (string) ($paymentRow['payof_code'] ?? ''),
+                'update_by_id' => (int) ($paymentRow['update_by_id'] ?? 0),
+                'update_by' => (string) ($paymentRow['update_by'] ?? ''),
+                'snapshot_json' => json_encode($paymentRow),
+            ]);
+        }
+
+        if ($this->tableHasField('payment_history', 'cash_submission_status')) {
+            $paymentBuilder = $this->db->table('payment_history');
+            $paymentBuilder->whereIn('id', $paymentIds)->update([
+                'cash_submission_status' => 'submitted',
+            ]);
+
+            if ($this->tableHasField('payment_history', 'cash_submission_scroll_id')) {
+                $this->db->table('payment_history')->whereIn('id', $paymentIds)->update([
+                    'cash_submission_scroll_id' => $scrollId,
+                ]);
+            }
+
+            if ($this->tableHasField('payment_history', 'cash_submission_updated_at')) {
+                $this->db->table('payment_history')->whereIn('id', $paymentIds)->update([
+                    'cash_submission_updated_at' => date('Y-m-d H:i:s'),
+                ]);
+            }
+        }
+        $this->db->transComplete();
+
+        if ($this->db->transStatus() === false) {
+            return $this->response->setStatusCode(500)->setJSON([
+                'status' => 0,
+                'message' => 'Unable to save cash submission.',
+            ]);
+        }
+
+        return $this->response->setJSON([
+            'status' => 1,
+            'message' => 'Cash submission sent to Accounts with ' . $paymentCount . ' payments selected.',
+        ]);
+    }
+
+    public function scrollAccept()
+    {
+        if (! $this->canFinance('finance.cash.accounts.accept')) {
+            return $this->response->setStatusCode(403)->setJSON(['status' => 0, 'message' => 'Access denied']);
+        }
+
+        $scrollId = (int) ($this->request->getPost('scroll_id') ?? 0);
+        if ($scrollId <= 0) {
+            return $this->response->setStatusCode(422)->setJSON(['status' => 0, 'message' => 'Invalid statement id.']);
+        }
+
+        $row = $this->scrollModel->find($scrollId);
+        if (! $row) {
+            return $this->response->setStatusCode(404)->setJSON(['status' => 0, 'message' => 'Statement not found.']);
+        }
+
+        $currentStatus = (string) ($row['reconciliation_status'] ?? 'pending');
+        if (! in_array($currentStatus, ['submitted', 'pending'], true)) {
+            return $this->response->setStatusCode(422)->setJSON([
+                'status' => 0,
+                'message' => 'Only submitted statements can be accepted. Current status: ' . $currentStatus . '.',
+            ]);
+        }
+
+        $remarks = $this->appendAuditRemark((string) ($row['remarks'] ?? ''), 'Accepted by Accounts: ' . $this->currentUserName());
+
+        $this->scrollModel->update($scrollId, [
+            'reconciliation_status' => 'received',
+            'remarks' => $remarks,
         ]);
 
         return $this->response->setJSON([
             'status' => 1,
-            'message' => 'Scroll submitted. Reconciliation status: ' . $status . '.',
+            'message' => 'Cash submission marked as Received by Accounts.',
         ]);
     }
 
+    public function scrollVerify()
+    {
+        if (! $this->canFinance('finance.cash.accounts.verify')) {
+            return $this->response->setStatusCode(403)->setJSON(['status' => 0, 'message' => 'Access denied']);
+        }
+
+        $scrollId = (int) ($this->request->getPost('scroll_id') ?? 0);
+        if ($scrollId <= 0) {
+            return $this->response->setStatusCode(422)->setJSON(['status' => 0, 'message' => 'Invalid statement id.']);
+        }
+
+        $row = $this->scrollModel->find($scrollId);
+        if (! $row) {
+            return $this->response->setStatusCode(404)->setJSON(['status' => 0, 'message' => 'Statement not found.']);
+        }
+
+        $currentStatus = (string) ($row['reconciliation_status'] ?? 'pending');
+        if (! in_array($currentStatus, ['accepted', 'received', 'matched'], true)) {
+            return $this->response->setStatusCode(422)->setJSON([
+                'status' => 0,
+                'message' => 'Only accepted statements can be verified. Current status: ' . $currentStatus . '.',
+            ]);
+        }
+
+        $remarks = $this->appendAuditRemark((string) ($row['remarks'] ?? ''), 'Verified by Accounts: ' . $this->currentUserName());
+
+        $this->db->transStart();
+        $this->scrollModel->update($scrollId, [
+            'reconciliation_status' => 'deposited',
+            'remarks' => $remarks,
+        ]);
+
+        if ($this->tableHasField('payment_history', 'cash_submission_status')) {
+            $itemRows = $this->scrollItemModel
+                ->select('payment_history_id')
+                ->where('scroll_submission_id', $scrollId)
+                ->findAll();
+
+            $paymentIds = [];
+            foreach ($itemRows as $item) {
+                $pid = (int) ($item['payment_history_id'] ?? 0);
+                if ($pid > 0) {
+                    $paymentIds[] = $pid;
+                }
+            }
+
+            $paymentIds = array_values(array_unique($paymentIds));
+            if (! empty($paymentIds)) {
+                $this->db->table('payment_history')->whereIn('id', $paymentIds)->update([
+                    'cash_submission_status' => 'deposited',
+                ]);
+
+                if ($this->tableHasField('payment_history', 'cash_submission_updated_at')) {
+                    $this->db->table('payment_history')->whereIn('id', $paymentIds)->update([
+                        'cash_submission_updated_at' => date('Y-m-d H:i:s'),
+                    ]);
+                }
+            }
+        }
+        $this->db->transComplete();
+
+        if ($this->db->transStatus() === false) {
+            return $this->response->setStatusCode(500)->setJSON([
+                'status' => 0,
+                'message' => 'Unable to mark submission as deposited.',
+            ]);
+        }
+
+        return $this->response->setJSON([
+            'status' => 1,
+            'message' => 'Cash submission marked as Deposited.',
+        ]);
+    }
+
+    public function bankDepositStatusUpdate()
+    {
+        $depositId = (int) ($this->request->getPost('deposit_id') ?? 0);
+        $action = trim((string) ($this->request->getPost('action') ?? ''));
+
+        if ($depositId <= 0 || ! in_array($action, ['audit', 'statement_update'], true)) {
+            return $this->response->setStatusCode(422)->setJSON([
+                'status' => 0,
+                'message' => 'Invalid request for bank status update.',
+            ]);
+        }
+
+        if ($action === 'audit' && ! $this->canFinance('finance.bank.audit')) {
+            return $this->response->setStatusCode(403)->setJSON(['status' => 0, 'message' => 'Access denied']);
+        }
+
+        if ($action === 'statement_update' && ! $this->canFinance('finance.bank.statement.update')) {
+            return $this->response->setStatusCode(403)->setJSON(['status' => 0, 'message' => 'Access denied']);
+        }
+
+        $row = $this->bankDepositModel->find($depositId);
+        if (! $row) {
+            return $this->response->setStatusCode(404)->setJSON(['status' => 0, 'message' => 'Bank deposit not found.']);
+        }
+
+        $nextStatus = $action === 'audit' ? 'audited' : 'statement_updated';
+        $note = $action === 'audit'
+            ? 'Bank transaction audited by Accounts: ' . $this->currentUserName()
+            : 'Updated in bank statement by Accounts: ' . $this->currentUserName();
+
+        $remarks = $this->appendAuditRemark((string) ($row['remarks'] ?? ''), $note);
+
+        $this->bankDepositModel->update($depositId, [
+            'reconciliation_status' => $nextStatus,
+            'remarks' => $remarks,
+        ]);
+
+        return $this->response->setJSON([
+            'status' => 1,
+            'message' => 'Bank deposit status updated to ' . $nextStatus . '.',
+        ]);
+    }
+
+    // ─── Bank Audit: Main page ─────────────────────────────────────────────────
+
+    public function bankAudit()
+    {
+        if (! $this->canFinanceAny(['finance.bank.audit', 'finance.bank.statement.update'])) {
+            return $this->response->setStatusCode(403)->setBody('Access denied');
+        }
+
+        $db = \Config\Database::connect();
+
+        // Summary cards (direct bank payments + settlement entries)
+        $directUnmatched = $db->table('payment_history')
+            ->where('payment_mode', 2)
+            ->where('credit_debit', 0)
+            ->where("(bank_reconcile_status IS NULL OR bank_reconcile_status = '')")
+            ->countAllResults();
+
+        $directMatched = $db->table('payment_history')
+            ->where('payment_mode', 2)
+            ->where('credit_debit', 0)
+            ->where('bank_reconcile_status', 'matched')
+            ->countAllResults();
+
+        $settlementUnmatched = $db->table('finance_bank_settlement_entries')
+            ->where('reconciliation_status', 'unmatched')
+            ->countAllResults();
+
+        $settlementMatched = $db->table('finance_bank_settlement_entries')
+            ->where('reconciliation_status', 'matched')
+            ->countAllResults();
+
+        // Use same bank source master as billing invoice screen.
+        $bankSourceOptions = $db->table('hospital_bank_payment_source s')
+            ->select('s.id, s.pay_type, m.bank_name')
+            ->join('hospital_bank m', 'm.id = s.bank_id', 'left')
+            ->orderBy('m.bank_name', 'ASC')
+            ->orderBy('s.pay_type', 'ASC')
+            ->get()->getResultArray();
+
+        $bankOptions = $db->table('hospital_bank')
+            ->select('id, bank_name')
+            ->orderBy('bank_name', 'ASC')
+            ->get()->getResultArray();
+
+        // Distinct users by ID (avoids duplicate timestamped update_by strings).
+        $acceptedByUsers = $db->table('payment_history p')
+            ->select('p.update_by_id AS user_id, COALESCE(MAX(u.username), MAX(p.update_by)) AS user_name', false)
+            ->join('users u', 'u.id = p.update_by_id', 'left')
+            ->where('p.payment_mode', 2)
+            ->where('p.credit_debit', 0)
+            ->where('p.update_by_id >', 0)
+            ->groupBy('p.update_by_id')
+            ->orderBy('user_name', 'ASC')
+            ->get()->getResultArray();
+
+        return view('finance/bank_audit', [
+            'direct_unmatched'   => $directUnmatched,
+            'direct_matched'     => $directMatched,
+            'sett_unmatched'     => $settlementUnmatched,
+            'sett_matched'       => $settlementMatched,
+            'bank_options'       => $bankOptions,
+            'bank_source_options'=> $bankSourceOptions,
+            'accepted_by_users'  => $acceptedByUsers,
+        ]);
+    }
+
+    // ─── Bank Audit: Direct reconciliation tables ──────────────────────────────
+
+    public function bankAuditDirectPaymentsTable()
+    {
+        if (! $this->canFinanceAny(['finance.bank.audit', 'finance.bank.statement.update'])) {
+            return $this->response->setStatusCode(403)->setBody('Access denied');
+        }
+
+                $fromDate   = $this->normalizeDateInput((string) ($this->request->getGet('from_date') ?? ''));
+                $toDate     = $this->normalizeDateInput((string) ($this->request->getGet('to_date') ?? ''));
+                $status     = trim((string) ($this->request->getGet('status') ?? 'unmatched'));
+                $bankId     = (int) ($this->request->getGet('bank_id') ?? $this->request->getGet('bank_name') ?? 0);
+                $acceptedBy = (int) ($this->request->getGet('accepted_by') ?? 0);
+
+        $db = \Config\Database::connect();
+        $q = $db->table('payment_history ph')
+                        ->select("ph.id, ph.payment_date, ph.amount, ph.payment_mode, ph.card_tran_id, ph.card_remark, ph.cust_card, ph.remark, ph.update_by, ph.update_by_id, ph.bank_reconcile_status, ph.bank_statement_entry_id, ph.bank_reconcile_batch_ref, ph.bankcard_machine, ph.insert_code, ph.payof_type, ph.payof_id, ph.payof_code,
+                                COALESCE(MAX(u.username), MAX(ph.update_by)) AS accepted_by_name,
+                                MAX(CONCAT(COALESCE(s.pay_type,''), ' [', COALESCE(m.bank_name,''), ']')) AS bank_source_label,
+                                MAX(se.id) AS bank_settlement_entry_id,
+                                MAX(se.settlement_ref) AS settlement_ref,
+                                (SELECT bra.action_by FROM finance_bank_reconciliation_audit bra
+                                 WHERE bra.payment_history_id = ph.id
+                                     AND bra.action_type IN ('single_match','batch_match','settlement_match')
+                                 ORDER BY bra.id DESC LIMIT 1) AS matched_by,
+                                (SELECT bra.action_at FROM finance_bank_reconciliation_audit bra
+                                 WHERE bra.payment_history_id = ph.id
+                                     AND bra.action_type IN ('single_match','batch_match','settlement_match')
+                                 ORDER BY bra.id DESC LIMIT 1) AS matched_at", false)
+                        ->join('users u', 'u.id = ph.update_by_id', 'left')
+                        ->join('hospital_bank_payment_source s', 'CAST(s.id AS CHAR) = ph.insert_code', 'left')
+                        ->join('hospital_bank m', 'm.id = s.bank_id', 'left')
+                        ->join('finance_bank_settlement_entries se', 'se.id = ph.bank_settlement_entry_id', 'left')
+            ->where('ph.payment_mode', 2)
+                        ->where('ph.credit_debit', 0)
+                        ->groupBy('ph.id');
+
+        if ($status === 'unmatched') {
+            $q->where("(ph.bank_reconcile_status IS NULL OR ph.bank_reconcile_status = '')");
+        } elseif ($status === 'matched') {
+            $q->where('ph.bank_reconcile_status', 'matched');
+        }
+
+        if ($fromDate !== '') {
+            $q->where('DATE(ph.payment_date) >=', $fromDate);
+        }
+        if ($toDate !== '') {
+            $q->where('DATE(ph.payment_date) <=', $toDate);
+        }
+        if ($bankId > 0) {
+            $q->where('m.id', $bankId);
+        }
+        if ($acceptedBy > 0) {
+            $q->where('ph.update_by_id', $acceptedBy);
+        }
+
+        $rows = $q->orderBy('ph.payment_date', 'DESC')->limit(200)->get()->getResultArray();
+
+        return view('finance/partials/bank_audit_direct_table', ['rows' => $rows, 'status_filter' => $status]);
+    }
+
+    public function bankStatementEntriesTable()
+    {
+        if (! $this->canFinanceAny(['finance.bank.audit', 'finance.bank.statement.update'])) {
+            return $this->response->setStatusCode(403)->setBody('Access denied');
+        }
+
+        $fromDate = $this->normalizeDateInput((string) ($this->request->getGet('from_date') ?? ''));
+        $toDate   = $this->normalizeDateInput((string) ($this->request->getGet('to_date') ?? ''));
+        $status   = trim((string) ($this->request->getGet('status') ?? 'unmatched'));
+
+        $q = $this->bankStatementEntryModel->orderBy('entry_date', 'DESC');
+
+        if ($status !== 'all') {
+            $q->where('reconciliation_status', $status);
+        }
+        if ($fromDate !== '') {
+            $q->where('entry_date >=', $fromDate);
+        }
+        if ($toDate !== '') {
+            $q->where('entry_date <=', $toDate);
+        }
+
+        $entries = $q->limit(200)->findAll();
+
+        return view('finance/partials/bank_statement_entries_table', ['entries' => $entries]);
+    }
+
+    public function bankStatementEntryCreate()
+    {
+        if (! $this->canFinance('finance.bank.audit')) {
+            return $this->response->setStatusCode(403)->setJSON([
+                'status' => 0, 'message' => 'Access denied',
+            ]);
+        }
+
+        $entryDate  = trim((string) ($this->request->getPost('entry_date') ?? ''));
+        $amount     = (float) ($this->request->getPost('amount') ?? 0);
+        $refNo      = trim((string) ($this->request->getPost('reference_no') ?? ''));
+        $narration  = trim((string) ($this->request->getPost('narration') ?? ''));
+        $txnType    = trim((string) ($this->request->getPost('transaction_type') ?? 'credit'));
+        $remarks    = trim((string) ($this->request->getPost('remarks') ?? ''));
+
+        if ($entryDate === '' || $amount <= 0) {
+            return $this->response->setStatusCode(422)->setJSON([
+                'status' => 0, 'message' => 'Entry date and amount are required.',
+            ]);
+        }
+
+        if (! in_array($txnType, ['credit', 'debit'], true)) {
+            $txnType = 'credit';
+        }
+
+        $this->bankStatementEntryModel->insert([
+            'entry_date'            => $entryDate,
+            'reference_no'         => $refNo !== '' ? $refNo : null,
+            'narration'             => $narration !== '' ? $narration : null,
+            'amount'                => $amount,
+            'transaction_type'     => $txnType,
+            'reconciliation_status'=> 'unmatched',
+            'remarks'              => $remarks !== '' ? $remarks : null,
+            'created_by'           => $this->currentUserName(),
+        ]);
+
+        return $this->response->setJSON(['status' => 1, 'message' => 'Bank statement entry saved.']);
+    }
+
+    public function bankReconcileMatch()
+    {
+        if (! $this->canFinance('finance.bank.audit')) {
+            return $this->response->setStatusCode(403)->setJSON(['status' => 0, 'message' => 'Access denied']);
+        }
+
+        $paymentId = (int) ($this->request->getPost('payment_id') ?? 0);
+        $remarks = trim((string) ($this->request->getPost('remarks') ?? ''));
+
+        if ($paymentId <= 0) {
+            return $this->response->setStatusCode(422)->setJSON(['status' => 0, 'message' => 'Payment ID required.']);
+        }
+
+        $db = \Config\Database::connect();
+        $payment = $db->table('payment_history')
+            ->where('id', $paymentId)
+            ->where('payment_mode', 2)
+            ->where('credit_debit', 0)
+            ->get()->getRowArray();
+        if (! $payment) {
+            return $this->response->setStatusCode(404)->setJSON(['status' => 0, 'message' => 'Payment not found.']);
+        }
+
+        $oldStatus = (string) ($payment['bank_reconcile_status'] ?? '');
+        if ($oldStatus === 'matched') {
+            return $this->response->setStatusCode(409)->setJSON(['status' => 0, 'message' => 'Payment already matched.']);
+        }
+
+        $db->table('payment_history')->where('id', $paymentId)->update([
+            'bank_reconcile_status'   => 'matched',
+            'bank_statement_entry_id' => null,
+            'bank_reconcile_batch_ref'=> null,
+            'bank_settlement_entry_id'=> null,
+        ]);
+
+        $this->logBankReconcileAudit(
+            $paymentId,
+            'single_match',
+            $oldStatus,
+            'matched',
+            null,
+            $remarks
+        );
+
+        return $this->response->setJSON(['status' => 1, 'message' => 'Payment marked as matched (bank received).']);
+    }
+
+    public function bankReconcileBatchMatch()
+    {
+        if (! $this->canFinance('finance.bank.audit')) {
+            return $this->response->setStatusCode(403)->setJSON(['status' => 0, 'message' => 'Access denied']);
+        }
+
+        $paymentIds = $this->request->getPost('payment_ids');
+        $remarks = trim((string) ($this->request->getPost('remarks') ?? ''));
+
+        if (! is_array($paymentIds)) {
+            $paymentIds = [];
+        }
+
+        $ids = [];
+        foreach ($paymentIds as $id) {
+            $v = (int) $id;
+            if ($v > 0) {
+                $ids[$v] = $v;
+            }
+        }
+        $ids = array_values($ids);
+
+        if ($ids === []) {
+            return $this->response->setStatusCode(422)->setJSON(['status' => 0, 'message' => 'Select at least one payment.']);
+        }
+
+        $db = \Config\Database::connect();
+        $rows = $db->table('payment_history')
+            ->select('id, bank_reconcile_status')
+            ->whereIn('id', $ids)
+            ->where('payment_mode', 2)
+            ->where('credit_debit', 0)
+            ->get()->getResultArray();
+
+        if ($rows === []) {
+            return $this->response->setStatusCode(404)->setJSON(['status' => 0, 'message' => 'No eligible bank payments found.']);
+        }
+
+        $eligibleIds = [];
+        foreach ($rows as $row) {
+            $eligibleIds[] = (int) ($row['id'] ?? 0);
+        }
+
+        $batchRef = 'BR-' . date('YmdHis') . '-' . random_int(1000, 9999);
+        $matchedCount = 0;
+
+        $db->transStart();
+        foreach ($rows as $row) {
+            $pid = (int) ($row['id'] ?? 0);
+            $oldStatus = (string) ($row['bank_reconcile_status'] ?? '');
+            if ($oldStatus === 'matched') {
+                continue;
+            }
+
+            $db->table('payment_history')->where('id', $pid)->update([
+                'bank_reconcile_status'    => 'matched',
+                'bank_statement_entry_id'  => null,
+                'bank_reconcile_batch_ref' => $batchRef,
+                'bank_settlement_entry_id' => null,
+            ]);
+
+            $this->logBankReconcileAudit(
+                $pid,
+                'batch_match',
+                $oldStatus,
+                'matched',
+                $batchRef,
+                $remarks
+            );
+
+            $matchedCount++;
+        }
+        $db->transComplete();
+
+        if (! $db->transStatus()) {
+            return $this->response->setStatusCode(500)->setJSON(['status' => 0, 'message' => 'Failed to update selected payments.']);
+        }
+
+        return $this->response->setJSON([
+            'status' => 1,
+            'message' => 'Batch reconciliation completed for ' . $matchedCount . ' payment(s).',
+            'batch_ref' => $batchRef,
+            'updated_count' => $matchedCount,
+            'selected_count' => count($eligibleIds),
+        ]);
+    }
+
+    public function bankSettlementCreate()
+    {
+        if (! $this->canFinance('finance.bank.audit')) {
+            return $this->response->setStatusCode(403)->setJSON(['status' => 0, 'message' => 'Access denied']);
+        }
+
+        $paymentIds = $this->request->getPost('payment_ids');
+        $remarks = trim((string) ($this->request->getPost('remarks') ?? ''));
+
+        if (! is_array($paymentIds)) {
+            $paymentIds = [];
+        }
+
+        $ids = [];
+        foreach ($paymentIds as $id) {
+            $v = (int) $id;
+            if ($v > 0) {
+                $ids[$v] = $v;
+            }
+        }
+        $ids = array_values($ids);
+
+        if ($ids === []) {
+            return $this->response->setStatusCode(422)->setJSON(['status' => 0, 'message' => 'Select at least one payment.']);
+        }
+
+        $db = \Config\Database::connect();
+        $rows = $db->table('payment_history')
+            ->select('id, amount, bank_reconcile_status')
+            ->whereIn('id', $ids)
+            ->where('payment_mode', 2)
+            ->where('credit_debit', 0)
+            ->get()->getResultArray();
+
+        if ($rows === []) {
+            return $this->response->setStatusCode(404)->setJSON(['status' => 0, 'message' => 'No eligible bank payments found.']);
+        }
+
+        $settlementRef = 'SE-' . date('YmdHis') . '-' . random_int(1000, 9999);
+        $totalAmount = 0.0;
+        $matchedCount = 0;
+
+        foreach ($rows as $row) {
+            if ((string) ($row['bank_reconcile_status'] ?? '') === 'matched') {
+                continue;
+            }
+            $totalAmount += (float) ($row['amount'] ?? 0);
+            $matchedCount++;
+        }
+
+        if ($matchedCount === 0) {
+            return $this->response->setStatusCode(409)->setJSON(['status' => 0, 'message' => 'All selected payments are already matched.']);
+        }
+
+        $userName = $this->currentUserName();
+        $settlementId = 0;
+
+        $db->transStart();
+
+        $this->bankSettlementEntryModel->insert([
+            'settlement_ref' => $settlementRef,
+            'settlement_date' => date('Y-m-d'),
+            'payment_count' => $matchedCount,
+            'total_amount' => round($totalAmount, 2),
+            'reconciliation_status' => 'unmatched',
+            'remarks' => $remarks !== '' ? $remarks : null,
+            'created_by' => $userName,
+            'created_at' => date('Y-m-d H:i:s'),
+        ]);
+        $settlementId = (int) ($this->bankSettlementEntryModel->getInsertID() ?? 0);
+
+        foreach ($rows as $row) {
+            $pid = (int) ($row['id'] ?? 0);
+            $oldStatus = (string) ($row['bank_reconcile_status'] ?? '');
+            if ($oldStatus === 'matched') {
+                continue;
+            }
+
+            $db->table('payment_history')->where('id', $pid)->update([
+                'bank_reconcile_status'    => 'matched',
+                'bank_statement_entry_id'  => null,
+                'bank_reconcile_batch_ref' => $settlementRef,
+                'bank_settlement_entry_id' => $settlementId,
+            ]);
+
+            $this->logBankReconcileAudit(
+                $pid,
+                'settlement_match',
+                $oldStatus,
+                'matched',
+                $settlementRef,
+                $remarks
+            );
+        }
+
+        $db->transComplete();
+
+        if (! $db->transStatus() || $settlementId <= 0) {
+            return $this->response->setStatusCode(500)->setJSON(['status' => 0, 'message' => 'Failed to create settlement entry.']);
+        }
+
+        return $this->response->setJSON([
+            'status' => 1,
+            'message' => 'Settlement entry created and linked to ' . $matchedCount . ' payment(s).',
+            'settlement_ref' => $settlementRef,
+            'settlement_id' => $settlementId,
+            'updated_count' => $matchedCount,
+        ]);
+    }
+
+    public function bankSettlementEntriesTable()
+    {
+        if (! $this->canFinanceAny(['finance.bank.audit', 'finance.bank.statement.update'])) {
+            return $this->response->setStatusCode(403)->setBody('Access denied');
+        }
+
+        $fromDate = $this->normalizeDateInput((string) ($this->request->getGet('from_date') ?? ''));
+        $toDate   = $this->normalizeDateInput((string) ($this->request->getGet('to_date') ?? ''));
+        $status   = trim((string) ($this->request->getGet('status') ?? 'all'));
+        $bankId   = (int) ($this->request->getGet('bank_id') ?? 0);
+
+        $db = \Config\Database::connect();
+        $q = $db->table('finance_bank_settlement_entries se')
+            ->select("se.*, GROUP_CONCAT(DISTINCT m.bank_name ORDER BY m.bank_name SEPARATOR ', ') AS bank_names", false)
+            ->join('payment_history ph', 'ph.bank_settlement_entry_id = se.id', 'left')
+            ->join('hospital_bank_payment_source s', 'CAST(s.id AS CHAR) = ph.insert_code', 'left')
+            ->join('hospital_bank m', 'm.id = s.bank_id', 'left')
+            ->groupBy('se.id');
+        if ($fromDate !== '') {
+            $q->where('se.settlement_date >=', $fromDate);
+        }
+        if ($toDate !== '') {
+            $q->where('se.settlement_date <=', $toDate);
+        }
+        if ($status === 'matched' || $status === 'unmatched') {
+            $q->where('se.reconciliation_status', $status);
+        }
+        if ($bankId > 0) {
+            $q->where('m.id', $bankId);
+        }
+
+        $entries = $q->orderBy('se.settlement_date', 'DESC')
+            ->orderBy('se.id', 'DESC')
+            ->limit(200)
+            ->get()
+            ->getResultArray();
+
+        return view('finance/partials/bank_settlement_entries_table', ['entries' => $entries]);
+    }
+
+    public function bankSettlementMatchStatement()
+    {
+        if (! $this->canFinanceAny(['finance.bank.audit', 'finance.bank.statement.update'])) {
+            return $this->response->setStatusCode(403)->setJSON(['status' => 0, 'message' => 'Access denied']);
+        }
+
+        $settlementId = (int) ($this->request->getPost('settlement_id') ?? 0);
+        $remarks = trim((string) ($this->request->getPost('remarks') ?? ''));
+
+        if ($settlementId <= 0) {
+            return $this->response->setStatusCode(422)->setJSON(['status' => 0, 'message' => 'Settlement ID required.']);
+        }
+
+        $entry = $this->bankSettlementEntryModel->find($settlementId);
+        if (! is_array($entry)) {
+            return $this->response->setStatusCode(404)->setJSON(['status' => 0, 'message' => 'Settlement entry not found.']);
+        }
+
+        if ((string) ($entry['reconciliation_status'] ?? '') === 'matched') {
+            return $this->response->setStatusCode(409)->setJSON(['status' => 0, 'message' => 'Settlement already matched with bank statement.']);
+        }
+
+        $this->bankSettlementEntryModel->update($settlementId, [
+            'reconciliation_status' => 'matched',
+            'statement_matched_by' => $this->currentUserName(),
+            'statement_matched_at' => date('Y-m-d H:i:s'),
+            'statement_match_remarks' => $remarks !== '' ? $remarks : null,
+        ]);
+
+        return $this->response->setJSON([
+            'status' => 1,
+            'message' => 'Settlement matched with bank statement.',
+        ]);
+    }
+
+    public function bankSettlementLinkedPaymentsTable()
+    {
+        if (! $this->canFinanceAny(['finance.bank.audit', 'finance.bank.statement.update'])) {
+            return $this->response->setStatusCode(403)->setBody('Access denied');
+        }
+
+        $settlementId = (int) ($this->request->getGet('settlement_id') ?? 0);
+        if ($settlementId <= 0) {
+            return $this->response->setStatusCode(422)->setBody('Invalid settlement id.');
+        }
+
+        $db = \Config\Database::connect();
+        $rows = $db->table('payment_history ph')
+            ->select("ph.id, ph.payment_date, ph.amount, ph.card_tran_id, ph.bank_reconcile_status, ph.bank_reconcile_batch_ref, ph.bankcard_machine,
+                COALESCE(MAX(u.username), MAX(ph.update_by)) AS accepted_by_name,
+                MAX(CONCAT(COALESCE(s.pay_type,''), ' [', COALESCE(m.bank_name,''), ']')) AS bank_source_label")
+            ->join('users u', 'u.id = ph.update_by_id', 'left')
+            ->join('hospital_bank_payment_source s', 'CAST(s.id AS CHAR) = ph.insert_code', 'left')
+            ->join('hospital_bank m', 'm.id = s.bank_id', 'left')
+            ->where('ph.payment_mode', 2)
+            ->where('ph.credit_debit', 0)
+            ->where('ph.bank_settlement_entry_id', $settlementId)
+            ->groupBy('ph.id')
+            ->orderBy('ph.payment_date', 'DESC')
+            ->get()->getResultArray();
+
+        $entry = $this->bankSettlementEntryModel->find($settlementId);
+
+        return view('finance/partials/bank_settlement_linked_payments_table', [
+            'rows' => $rows,
+            'entry' => $entry,
+            'settlement_id' => $settlementId,
+        ]);
+    }
+
+    public function bankSettlementLinkedPaymentsExport()
+    {
+        if (! $this->canFinanceAny(['finance.bank.audit', 'finance.bank.statement.update'])) {
+            return $this->response->setStatusCode(403)->setBody('Access denied');
+        }
+
+        $settlementId = (int) ($this->request->getGet('settlement_id') ?? 0);
+        if ($settlementId <= 0) {
+            return $this->response->setStatusCode(422)->setBody('Invalid settlement id.');
+        }
+
+        $entry = $this->bankSettlementEntryModel->find($settlementId);
+        if (! is_array($entry)) {
+            return $this->response->setStatusCode(404)->setBody('Settlement entry not found.');
+        }
+
+        $db = \Config\Database::connect();
+        $rows = $db->table('payment_history ph')
+            ->select("ph.id, ph.payment_date, ph.amount, ph.card_tran_id, ph.bank_reconcile_status, ph.bank_reconcile_batch_ref, ph.bankcard_machine,
+                COALESCE(MAX(u.username), MAX(ph.update_by)) AS accepted_by_name,
+                MAX(CONCAT(COALESCE(s.pay_type,''), ' [', COALESCE(m.bank_name,''), ']')) AS bank_source_label")
+            ->join('users u', 'u.id = ph.update_by_id', 'left')
+            ->join('hospital_bank_payment_source s', 'CAST(s.id AS CHAR) = ph.insert_code', 'left')
+            ->join('hospital_bank m', 'm.id = s.bank_id', 'left')
+            ->where('ph.payment_mode', 2)
+            ->where('ph.credit_debit', 0)
+            ->where('ph.bank_settlement_entry_id', $settlementId)
+            ->groupBy('ph.id')
+            ->orderBy('ph.payment_date', 'DESC')
+            ->get()->getResultArray();
+
+        $lines = [];
+        $lines[] = $this->csvLine(['Settlement Ref', (string) ($entry['settlement_ref'] ?? '')]);
+        $lines[] = $this->csvLine(['Settlement Date', (string) ($entry['settlement_date'] ?? '')]);
+        $lines[] = $this->csvLine(['Payment Count', (string) ($entry['payment_count'] ?? '0')]);
+        $lines[] = $this->csvLine(['Total Amount', (string) ($entry['total_amount'] ?? '0.00')]);
+        $lines[] = $this->csvLine(['Remarks', (string) ($entry['remarks'] ?? '')]);
+        $lines[] = '';
+        $lines[] = $this->csvLine(['HMS Ref', 'Payment Date', 'Amount', 'Txn Ref / UTR', 'Channel', 'Accepted By', 'Status', 'Batch / Settlement Ref']);
+
+        foreach ($rows as $row) {
+            $sourceLabel = trim((string) ($row['bank_source_label'] ?? ''));
+            if ($sourceLabel === '[]') {
+                $sourceLabel = '';
+            }
+            $isPos = stripos($sourceLabel, 'machine') !== false || stripos((string) ($row['bankcard_machine'] ?? ''), 'machine') !== false;
+            $channel = $isPos ? 'POS' : 'UPI/Direct';
+            if ($sourceLabel !== '') {
+                $channel .= ' - ' . $sourceLabel;
+            }
+
+            $lines[] = $this->csvLine([
+                'PH-' . (int) ($row['id'] ?? 0),
+                (string) ($row['payment_date'] ?? ''),
+                number_format((float) ($row['amount'] ?? 0), 2, '.', ''),
+                (string) ($row['card_tran_id'] ?? ''),
+                $channel,
+                (string) ($row['accepted_by_name'] ?? ''),
+                (string) ($row['bank_reconcile_status'] ?? ''),
+                (string) ($row['bank_reconcile_batch_ref'] ?? ''),
+            ]);
+        }
+
+        $filename = 'settlement-linked-payments-' . $settlementId . '-' . date('Ymd_His') . '.csv';
+        $csv = implode("\r\n", $lines) . "\r\n";
+
+        return $this->response
+            ->setHeader('Content-Type', 'text/csv; charset=utf-8')
+            ->setHeader('Content-Disposition', 'attachment; filename="' . $filename . '"')
+            ->setBody($csv);
+    }
+
+    public function bankReconcileUnmatch()
+    {
+        if (! $this->canFinance('finance.bank.audit')) {
+            return $this->response->setStatusCode(403)->setJSON(['status' => 0, 'message' => 'Access denied']);
+        }
+
+        $paymentId = (int) ($this->request->getPost('payment_id') ?? 0);
+        $remarks = trim((string) ($this->request->getPost('remarks') ?? ''));
+
+        if ($paymentId <= 0) {
+            return $this->response->setStatusCode(422)->setJSON(['status' => 0, 'message' => 'Payment ID required.']);
+        }
+
+        $db = \Config\Database::connect();
+        $payment = $db->table('payment_history')->where('id', $paymentId)->get()->getRowArray();
+        if (! $payment) {
+            return $this->response->setStatusCode(404)->setJSON(['status' => 0, 'message' => 'Payment not found.']);
+        }
+
+        $oldStatus = (string) ($payment['bank_reconcile_status'] ?? '');
+        $entryId = (int) ($payment['bank_statement_entry_id'] ?? 0);
+
+        $db->table('payment_history')->where('id', $paymentId)->update([
+            'bank_reconcile_status'    => null,
+            'bank_statement_entry_id'  => null,
+            'bank_reconcile_batch_ref' => null,
+            'bank_settlement_entry_id' => null,
+        ]);
+
+        if ($entryId > 0) {
+            $this->bankStatementEntryModel->update($entryId, [
+                'reconciliation_status' => 'unmatched',
+                'matched_payment_id'   => null,
+                'matched_by'           => null,
+                'matched_at'           => null,
+            ]);
+        }
+
+        $this->logBankReconcileAudit(
+            $paymentId,
+            'unmatch',
+            $oldStatus,
+            'unmatched',
+            null,
+            $remarks
+        );
+
+        return $this->response->setJSON(['status' => 1, 'message' => 'Match reversed.']);
+    }
+
+    // ─── Bank Audit: POS Settlement ────────────────────────────────────────────
+
+    public function bankPosSettlementsTable()
+    {
+        if (! $this->canFinanceAny(['finance.bank.audit', 'finance.bank.statement.update'])) {
+            return $this->response->setStatusCode(403)->setBody('Access denied');
+        }
+
+        $status = trim((string) ($this->request->getGet('status') ?? 'all'));
+
+        $q = $this->bankPosSettlementModel->orderBy('settlement_date', 'DESC')->orderBy('id', 'DESC');
+        if ($status !== 'all') {
+            $q->where('status', $status);
+        }
+
+        $rows = $q->limit(100)->findAll();
+
+        return view('finance/partials/bank_pos_settlements_table', ['rows' => $rows]);
+    }
+
+    public function bankPosSettlementCreate()
+    {
+        if (! $this->canFinance('finance.bank.audit')) {
+            return $this->response->setStatusCode(403)->setJSON(['status' => 0, 'message' => 'Access denied']);
+        }
+
+        $settlementDate = trim((string) ($this->request->getPost('settlement_date') ?? ''));
+        $terminalId     = trim((string) ($this->request->getPost('terminal_id') ?? ''));
+        $terminalName   = trim((string) ($this->request->getPost('terminal_name') ?? ''));
+        $settlAmount    = (float) ($this->request->getPost('settlement_amount') ?? 0);
+        $remarks        = trim((string) ($this->request->getPost('remarks') ?? ''));
+
+        if ($settlementDate === '' || $terminalId === '' || $settlAmount <= 0) {
+            return $this->response->setStatusCode(422)->setJSON([
+                'status' => 0, 'message' => 'Settlement date, terminal ID, and amount are required.',
+            ]);
+        }
+
+        $db = \Config\Database::connect();
+
+        // Prevent duplicate settlement for same date + terminal
+        $existing = $this->bankPosSettlementModel
+            ->where('settlement_date', $settlementDate)
+            ->where('terminal_id', $terminalId)
+            ->first();
+        if ($existing) {
+            return $this->response->setStatusCode(409)->setJSON([
+                'status' => 0, 'message' => 'A settlement for this terminal and date already exists.',
+            ]);
+        }
+
+        // Sum all POS transactions for this terminal and date from payment_history
+        $row = $db->table('payment_history')
+            ->select('COALESCE(SUM(amount),0) AS total, COUNT(*) AS cnt')
+            ->where('payment_mode', 2)
+            ->where('credit_debit', 0)
+            ->where('bankcard_machine', $terminalId)
+            ->where('DATE(payment_date)', $settlementDate)
+            ->get()->getRowArray();
+
+        $systemTotal  = (float) ($row['total'] ?? 0);
+        $paymentCount = (int) ($row['cnt'] ?? 0);
+        $variance     = round($settlAmount - $systemTotal, 2);
+
+        $status = 'pending';
+        if ($paymentCount === 0) {
+            $status = 'pending'; // no transactions found yet
+        } elseif (abs($variance) <= 0.01) {
+            $status = 'matched';
+        } else {
+            $status = 'variance';
+        }
+
+        $this->bankPosSettlementModel->insert([
+            'settlement_date'   => $settlementDate,
+            'terminal_id'       => $terminalId,
+            'terminal_name'     => $terminalName !== '' ? $terminalName : null,
+            'settlement_amount' => $settlAmount,
+            'system_total'      => $systemTotal,
+            'variance'          => $variance,
+            'payment_count'     => $paymentCount,
+            'status'            => $status,
+            'created_by'        => $this->currentUserName(),
+            'remarks'           => $remarks !== '' ? $remarks : null,
+        ]);
+
+        return $this->response->setJSON([
+            'status'  => 1,
+            'message' => 'POS settlement recorded. Status: ' . $status . '.',
+            'data'    => [
+                'system_total'  => $systemTotal,
+                'payment_count' => $paymentCount,
+                'variance'      => $variance,
+                'status'        => $status,
+            ],
+        ]);
+    }
+
+    public function bankPosSettlementAccept()
+    {
+        if (! $this->canFinance('finance.bank.audit')) {
+            return $this->response->setStatusCode(403)->setJSON(['status' => 0, 'message' => 'Access denied']);
+        }
+
+        $id      = (int) ($this->request->getPost('settlement_id') ?? 0);
+        $remarks = trim((string) ($this->request->getPost('remarks') ?? ''));
+
+        if ($id <= 0) {
+            return $this->response->setStatusCode(422)->setJSON(['status' => 0, 'message' => 'Settlement ID required.']);
+        }
+
+        $row = $this->bankPosSettlementModel->find($id);
+        if (! $row) {
+            return $this->response->setStatusCode(404)->setJSON(['status' => 0, 'message' => 'Settlement record not found.']);
+        }
+
+        if ((string) ($row['status'] ?? '') === 'accepted') {
+            return $this->response->setStatusCode(409)->setJSON(['status' => 0, 'message' => 'Already accepted.']);
+        }
+
+        $existingRemarks = (string) ($row['remarks'] ?? '');
+        if ($remarks !== '') {
+            $existingRemarks = $existingRemarks !== '' ? $existingRemarks . ' | ' . $remarks : $remarks;
+        }
+
+        $this->bankPosSettlementModel->update($id, [
+            'status'         => 'accepted',
+            'reconciled_by'  => $this->currentUserName(),
+            'reconciled_at'  => date('Y-m-d H:i:s'),
+            'remarks'        => $existingRemarks !== '' ? $existingRemarks : null,
+        ]);
+
+        return $this->response->setJSON(['status' => 1, 'message' => 'POS settlement accepted.']);
+    }
+
     public function index()
     {
-        if (! $this->canFinance('finance.access')) {
+        if (! $this->canFinanceAny([
+            'finance.workflow.view',
+            'finance.cash.billing.submit',
+            'finance.cash.accounts.accept',
+            'finance.cash.accounts.verify',
+            'finance.bank.deposit.create',
+            'finance.bank.audit',
+            'finance.bank.statement.update',
+        ])) {
             return $this->response->setStatusCode(403)->setBody('Access denied');
         }
 
-        return view('finance/index', $this->buildDashboardData());
+        return view('finance/index');
     }
 
     public function phase2()
@@ -1922,10 +3131,126 @@ class Finance extends BaseController
             'today_receipts' => (float) ($receiptRow['total'] ?? 0),
             'today_disbursements' => (float) ($disbursementRow['total'] ?? 0),
             'hold_count' => $this->cashTxnModel->where('is_compliance_hold', 1)->countAllResults(),
-            'pending_scroll' => $this->scrollModel->where('reconciliation_status', 'pending')->countAllResults(),
+            'pending_scroll' => $this->scrollModel->whereIn('reconciliation_status', ['pending', 'submitted', 'accepted', 'received'])->countAllResults(),
         ];
     }
 
+    private function buildScrollQueueSummary(): array
+    {
+        return [
+            'all' => $this->scrollModel->countAllResults(),
+            'pending' => $this->scrollModel->whereIn('reconciliation_status', ['pending', 'submitted'])->countAllResults(),
+            'received' => $this->scrollModel->whereIn('reconciliation_status', ['received', 'accepted'])->countAllResults(),
+            'deposited' => $this->scrollModel->whereIn('reconciliation_status', ['deposited', 'verified', 'matched'])->countAllResults(),
+        ];
+    }
+
+    private function fetchPaymentHistoryRows(string $startAt, string $endAt, string $collectedBy = '', string $paymentMode = 'all', array $paymentIds = []): array
+    {
+        if (! method_exists($this->db, 'tableExists') || ! $this->db->tableExists('payment_history')) {
+            return [];
+        }
+
+        $builder = $this->db->table('payment_history p');
+        $builder->select('p.id, p.payment_date, p.amount, p.payment_mode, p.payof_type, p.payof_id, p.payof_code, p.update_by_id, p.update_by')
+            ->where('p.payment_date >=', $startAt)
+            ->where('p.payment_date <=', $endAt)
+            ->where('p.credit_debit', 0)
+            ->orderBy('p.payment_date', 'ASC')
+            ->orderBy('p.id', 'ASC');
+
+        // Cash submission module is cash-only.
+        if ($this->tableHasField('payment_history', 'payment_mode')) {
+            $builder->where('p.payment_mode', 1);
+        }
+
+        // Only open/unsubmitted payments are selectable for new submissions.
+        if ($this->tableHasField('payment_history', 'cash_submission_status')) {
+            $builder->groupStart()
+                ->where('p.cash_submission_status', null)
+                ->orWhere('p.cash_submission_status', '')
+                ->orWhere('p.cash_submission_status', 'open')
+                ->groupEnd();
+        }
+
+        if (! empty($paymentIds)) {
+            $builder->whereIn('p.id', $paymentIds);
+        }
+
+        if ($collectedBy !== '') {
+            if (ctype_digit($collectedBy) && $this->tableHasField('payment_history', 'update_by_id')) {
+                $builder->where('p.update_by_id', (int) $collectedBy);
+            } elseif ($this->tableHasField('payment_history', 'update_by')) {
+                $builder->where('p.update_by', $collectedBy);
+            }
+        }
+
+        return $builder->get()->getResultArray();
+    }
+
+    private function summarizePaymentHistoryRows(array $rows): array
+    {
+        $total = 0.0;
+        foreach ($rows as $row) {
+            $total += (float) ($row['amount'] ?? 0);
+        }
+
+        return [
+            'total_receipts' => round($total, 2),
+            'payment_count' => count($rows),
+        ];
+    }
+
+    private function fetchCollectorOptions(): array
+    {
+        if (! method_exists($this->db, 'tableExists') || ! $this->db->tableExists('payment_history')) {
+            return [];
+        }
+
+        if ($this->tableHasField('payment_history', 'update_by_id')) {
+            $rows = $this->db->table('payment_history p')
+                ->select('p.update_by_id AS user_id, COALESCE(MAX(u.username), MAX(p.update_by)) AS user_name', false)
+                ->join('users u', 'u.id = p.update_by_id', 'left')
+                ->where('p.credit_debit', 0)
+                ->groupBy('p.update_by_id')
+                ->orderBy('user_name', 'ASC')
+                ->get()
+                ->getResultArray();
+
+            return array_values(array_filter($rows, static function (array $row): bool {
+                return (int) ($row['user_id'] ?? 0) > 0;
+            }));
+        }
+
+        if ($this->tableHasField('payment_history', 'update_by')) {
+            $rows = $this->db->table('payment_history')
+                ->select('update_by AS user_name')
+                ->where('credit_debit', 0)
+                ->where('update_by !=', '')
+                ->groupBy('update_by')
+                ->orderBy('update_by', 'ASC')
+                ->get()
+                ->getResultArray();
+
+            return array_map(static function (array $row): array {
+                return [
+                    'user_id' => 0,
+                    'user_name' => (string) ($row['user_name'] ?? ''),
+                ];
+            }, $rows);
+        }
+
+        return [];
+    }
+
+    private function appendAuditRemark(string $existing, string $entry): string
+    {
+        $existing = trim($existing);
+        $prefix = $existing === '' ? '' : $existing . ' | ';
+
+        return $prefix . date('Y-m-d H:i') . ' - ' . $entry;
+    }
+
     private function fetchDoctorAgreements(): array
     {
         return $this->doctorAgreementModel->orderBy('id', 'DESC')->findAll(12);
@@ -2003,6 +3328,26 @@ class Finance extends BaseController
         return implode(',', $escaped);
     }
 
+    private function logBankReconcileAudit(
+        int $paymentId,
+        string $actionType,
+        ?string $oldStatus,
+        ?string $newStatus,
+        ?string $batchRef,
+        ?string $remarks
+    ): void {
+        $this->bankReconcileAuditModel->insert([
+            'payment_history_id' => $paymentId,
+            'action_type'        => $actionType,
+            'old_status'         => $oldStatus !== '' ? $oldStatus : null,
+            'new_status'         => $newStatus !== '' ? $newStatus : null,
+            'batch_ref'          => $batchRef,
+            'remarks'            => $remarks !== '' ? $remarks : null,
+            'action_by'          => $this->currentUserName(),
+            'action_at'          => date('Y-m-d H:i:s'),
+        ]);
+    }
+
     private function canFinance(string $permission): bool
     {
         $user = function_exists('auth') ? auth()->user() : null;
@@ -2010,11 +3355,18 @@ class Finance extends BaseController
             return false;
         }
 
-        $inDefaultFinanceGroup = method_exists($user, 'inGroup')
-            ? $user->inGroup('superadmin', 'admin', 'developer')
-            : false;
+        return $user->can($permission) || $user->can('finance.*');
+    }
 
-        return $user->can($permission) || $user->can('finance.*') || $inDefaultFinanceGroup;
+    private function canFinanceAny(array $permissions): bool
+    {
+        foreach ($permissions as $permission) {
+            if ($this->canFinance((string) $permission)) {
+                return true;
+            }
+        }
+
+        return false;
     }
 
     private function evaluateInvoiceMatch(int $vendorId, ?int $poId, ?int $grnId, float $invoiceAmount): array
diff --git a/app/Database/Migrations/2026-04-21-000050_AddBankSettlementStatementMatchFields.php b/app/Database/Migrations/2026-04-21-000050_AddBankSettlementStatementMatchFields.php
new file mode 100644
index 0000000..edc41f1
--- /dev/null
+++ b/app/Database/Migrations/2026-04-21-000050_AddBankSettlementStatementMatchFields.php
@@ -0,0 +1,105 @@
+<?php
+
+namespace App\Database\Migrations;
+
+use CodeIgniter\Database\Migration;
+
+class AddBankSettlementStatementMatchFields extends Migration
+{
+    public function up(): void
+    {
+        if (! $this->hasTable('finance_bank_settlement_entries')) {
+            return;
+        }
+
+        if (! $this->hasField('finance_bank_settlement_entries', 'reconciliation_status')) {
+            $this->forge->addColumn('finance_bank_settlement_entries', [
+                'reconciliation_status' => [
+                    'type'       => 'VARCHAR',
+                    'constraint' => 20,
+                    'null'       => false,
+                    'default'    => 'unmatched',
+                    'after'      => 'total_amount',
+                ],
+            ]);
+        }
+
+        if (! $this->hasField('finance_bank_settlement_entries', 'statement_matched_by')) {
+            $this->forge->addColumn('finance_bank_settlement_entries', [
+                'statement_matched_by' => [
+                    'type'       => 'VARCHAR',
+                    'constraint' => 100,
+                    'null'       => true,
+                    'after'      => 'reconciliation_status',
+                ],
+            ]);
+        }
+
+        if (! $this->hasField('finance_bank_settlement_entries', 'statement_matched_at')) {
+            $this->forge->addColumn('finance_bank_settlement_entries', [
+                'statement_matched_at' => [
+                    'type' => 'DATETIME',
+                    'null' => true,
+                    'after' => 'statement_matched_by',
+                ],
+            ]);
+        }
+
+        if (! $this->hasField('finance_bank_settlement_entries', 'statement_match_remarks')) {
+            $this->forge->addColumn('finance_bank_settlement_entries', [
+                'statement_match_remarks' => [
+                    'type' => 'TEXT',
+                    'null' => true,
+                    'after' => 'statement_matched_at',
+                ],
+            ]);
+        }
+
+        $this->db->query("UPDATE finance_bank_settlement_entries SET reconciliation_status = 'unmatched' WHERE reconciliation_status IS NULL OR reconciliation_status = ''");
+    }
+
+    public function down(): void
+    {
+        if (! $this->hasTable('finance_bank_settlement_entries')) {
+            return;
+        }
+
+        if ($this->hasField('finance_bank_settlement_entries', 'statement_match_remarks')) {
+            $this->forge->dropColumn('finance_bank_settlement_entries', 'statement_match_remarks');
+        }
+        if ($this->hasField('finance_bank_settlement_entries', 'statement_matched_at')) {
+            $this->forge->dropColumn('finance_bank_settlement_entries', 'statement_matched_at');
+        }
+        if ($this->hasField('finance_bank_settlement_entries', 'statement_matched_by')) {
+            $this->forge->dropColumn('finance_bank_settlement_entries', 'statement_matched_by');
+        }
+        if ($this->hasField('finance_bank_settlement_entries', 'reconciliation_status')) {
+            $this->forge->dropColumn('finance_bank_settlement_entries', 'reconciliation_status');
+        }
+    }
+
+    private function hasTable(string $table): bool
+    {
+        try {
+            $rows = $this->db->query('SHOW TABLES LIKE ' . $this->db->escape($table))->getResultArray();
+            return ! empty($rows);
+        } catch (\Throwable $e) {
+            return false;
+        }
+    }
+
+    private function hasField(string $table, string $field): bool
+    {
+        if (! $this->hasTable($table)) {
+            return false;
+        }
+
+        try {
+            $sql = 'SHOW COLUMNS FROM `' . str_replace('`', '``', $table) . '` LIKE ' . $this->db->escape($field);
+            $rows = $this->db->query($sql)->getResultArray();
+            return ! empty($rows);
+        } catch (\Throwable $e) {
+            return false;
+        }
+    }
+}
diff --git a/app/Models/FinanceBankSettlementEntryModel.php b/app/Models/FinanceBankSettlementEntryModel.php
new file mode 100644
index 0000000..8063e4e
--- /dev/null
+++ b/app/Models/FinanceBankSettlementEntryModel.php
@@ -0,0 +1,32 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class FinanceBankSettlementEntryModel extends Model
+{
+    protected $table = 'finance_bank_settlement_entries';
+
+    protected $primaryKey = 'id';
+
+    protected $returnType = 'array';
+
+    protected $useAutoIncrement = true;
+
+    protected $allowedFields = [
+        'settlement_ref',
+        'settlement_date',
+        'payment_count',
+        'total_amount',
+        'reconciliation_status',
+        'statement_matched_by',
+        'statement_matched_at',
+        'statement_match_remarks',
+        'remarks',
+        'created_by',
+        'created_at',
+    ];
+
+    protected $useTimestamps = false;
+}
diff --git a/app/Views/finance/bank_audit.php b/app/Views/finance/bank_audit.php
new file mode 100644
index 0000000..5a999d8
--- /dev/null
+++ b/app/Views/finance/bank_audit.php
@@ -0,0 +1,360 @@
+<section class="content finance-bank-audit">
+    <div class="mb-3">
+        <h2 class="mb-1">Bank Payment Audit</h2>
+        <p class="text-muted mb-0">Reconcile bank payments and track settlement matching against your bank statement.</p>
+    </div>
+
+    <div id="bank_audit_alert"></div>
+
+    <!-- Summary Cards -->
+    <div class="row g-2 mb-3">
+        <div class="col-lg-3 col-md-6 col-6">
+            <div class="card border-warning">
+                <div class="card-body py-2">
+                    <div class="small text-muted">System Bank Payments Pending Match</div>
+                    <div class="h5 mb-0 text-warning" id="card_direct_unmatched"><?= (int) ($direct_unmatched ?? 0) ?></div>
+                </div>
+            </div>
+        </div>
+        <div class="col-lg-3 col-md-6 col-6">
+            <div class="card border-success">
+                <div class="card-body py-2">
+                    <div class="small text-muted">System Bank Payments Matched</div>
+                    <div class="h5 mb-0 text-success" id="card_direct_matched"><?= (int) ($direct_matched ?? 0) ?></div>
+                </div>
+            </div>
+        </div>
+        <div class="col-lg-3 col-md-6 col-6">
+            <div class="card border-info">
+                <div class="card-body py-2">
+                    <div class="small text-muted">Settlement Entries Unmatched</div>
+                    <div class="h5 mb-0 text-info" id="card_sett_unmatched"><?= (int) ($sett_unmatched ?? 0) ?></div>
+                </div>
+            </div>
+        </div>
+        <div class="col-lg-3 col-md-6 col-6">
+            <div class="card border-primary">
+                <div class="card-body py-2">
+                    <div class="small text-muted">Settlement Entries Matched</div>
+                    <div class="h5 mb-0 text-primary" id="card_sett_matched"><?= (int) ($sett_matched ?? 0) ?></div>
+                </div>
+            </div>
+        </div>
+    </div>
+
+    <!-- Tabs -->
+    <ul class="nav nav-tabs mb-3" id="bankAuditTabs">
+        <li class="nav-item">
+            <button class="nav-link active" data-bs-toggle="tab" data-bs-target="#tab_direct" type="button">
+                <i class="bi bi-bank me-1"></i>System Bank Payments
+            </button>
+        </li>
+        <li class="nav-item">
+            <button class="nav-link" data-bs-toggle="tab" data-bs-target="#tab_settlement" type="button">
+                <i class="bi bi-collection me-1"></i>Settlement Entries
+            </button>
+        </li>
+    </ul>
+
+    <div class="tab-content">
+
+        <!-- ══ TAB 1: DIRECT TRANSACTIONS ══════════════════════════════════════ -->
+        <div class="tab-pane fade show active" id="tab_direct">
+            <div class="row g-3">
+
+                <!-- System Bank Payments (shown first on open) -->
+                <div class="col-12">
+                    <div class="card">
+                        <div class="card-header d-flex justify-content-between align-items-center">
+                            <strong>System Bank Payments</strong>
+                            <div class="d-flex gap-2 flex-nowrap align-items-center overflow-auto">
+                                <input type="date" id="direct_from" class="form-control form-control-sm" style="width:130px" value="<?= date('Y-m-01') ?>">
+                                <input type="date" id="direct_to" class="form-control form-control-sm" style="width:130px" value="<?= date('Y-m-d') ?>">
+                                <select id="direct_status_filter" class="form-select form-select-sm" style="width:120px">
+                                    <option value="unmatched">Unmatched</option>
+                                    <option value="matched">Matched</option>
+                                    <option value="all">All</option>
+                                </select>
+                                <select id="direct_bank_name_filter" class="form-select form-select-sm" style="width:150px">
+                                    <?php foreach (($bank_options ?? []) as $b): ?>
+                                        <option value="<?= (int) ($b['id'] ?? 0) ?>"><?= esc((string) ($b['bank_name'] ?? '')) ?></option>
+                                    <?php endforeach; ?>
+                                </select>
+                                <select id="direct_accepted_by_filter" class="form-select form-select-sm" style="width:220px">
+                                    <option value="">All Users</option>
+                                    <?php foreach (($accepted_by_users ?? []) as $u): ?>
+                                        <option value="<?= (int) ($u['user_id'] ?? 0) ?>"><?= esc((string) ($u['user_name'] ?? '')) ?></option>
+                                    <?php endforeach; ?>
+                                </select>
+                                <button type="button" class="btn btn-outline-secondary btn-sm" onclick="refreshDirectTable()">
+                                    <i class="bi bi-arrow-clockwise"></i>
+                                </button>
+                            </div>
+                        </div>
+                        <div class="card-body p-0">
+                            <div id="direct_payments_table_wrap"></div>
+                        </div>
+                    </div>
+                    <div class="card border-0 bg-light mt-2">
+                        <div class="card-body py-2 px-2">
+                            <div class="d-flex flex-wrap gap-2 align-items-center">
+                                <input type="text" class="form-control form-control-sm" id="batch_match_remarks" style="min-width:220px;max-width:360px;" placeholder="Match remarks (optional)">
+                                <button type="button" class="btn btn-primary btn-sm" onclick="batchMatchSelectedPayments()">
+                                    <i class="bi bi-check2-square me-1"></i>Match Selected
+                                </button>
+                                <input type="text" class="form-control form-control-sm" id="settlement_remarks" style="min-width:220px;max-width:360px;" placeholder="Settlement remarks (optional)">
+                                <button type="button" class="btn btn-warning btn-sm" onclick="createSettlementForSelectedPayments()">
+                                    <i class="bi bi-stack me-1"></i>Settlement Selected
+                                </button>
+                                <span class="text-muted small">Use checkboxes in first column for batch confirmation.</span>
+                            </div>
+                        </div>
+                    </div>
+                </div>
+
+            </div>
+        </div>
+
+        <!-- ══ TAB 2: SETTLEMENT ENTRIES ═══════════════════════════════════════ -->
+        <div class="tab-pane fade" id="tab_settlement">
+            <div class="row g-3">
+                <div class="col-12">
+                    <div class="card">
+                        <div class="card-header d-flex justify-content-between align-items-center">
+                            <strong>Settlement Entries</strong>
+                            <div class="d-flex gap-2 flex-nowrap align-items-center overflow-auto">
+                                <input type="date" id="sett_from" class="form-control form-control-sm" style="width:130px" value="<?= date('Y-m-01') ?>">
+                                <input type="date" id="sett_to" class="form-control form-control-sm" style="width:130px" value="<?= date('Y-m-d') ?>">
+                                <select id="sett_status_filter" class="form-select form-select-sm" style="width:120px">
+                                    <option value="unmatched">Unmatched</option>
+                                    <option value="matched">Matched</option>
+                                    <option value="all">All</option>
+                                </select>
+                                <select id="sett_bank_filter" class="form-select form-select-sm" style="width:150px">
+                                    <?php foreach (($bank_options ?? []) as $b): ?>
+                                        <option value="<?= (int) ($b['id'] ?? 0) ?>"><?= esc((string) ($b['bank_name'] ?? '')) ?></option>
+                                    <?php endforeach; ?>
+                                </select>
+                                <button type="button" class="btn btn-outline-secondary btn-sm" onclick="refreshSettlementTable()">
+                                    <i class="bi bi-arrow-clockwise"></i>
+                                </button>
+                            </div>
+                        </div>
+                        <div class="card-body p-0">
+                            <div id="settlement_entries_table_wrap"></div>
+                        </div>
+                    </div>
+                </div>
+            </div>
+        </div>
+    </div><!-- /tab-content -->
+</section>
+
+<div class="modal fade" id="settlementPaymentsModal" tabindex="-1" aria-labelledby="settlementPaymentsModalLabel">
+    <div class="modal-dialog modal-xl modal-dialog-scrollable">
+        <div class="modal-content">
+            <div class="modal-header">
+                <h5 class="modal-title" id="settlementPaymentsModalLabel">Linked Settlement Payments</h5>
+                <button type="button" class="btn-close" data-bs-dismiss="modal"></button>
+            </div>
+            <div class="modal-body p-0" id="settlement_payments_modal_body">
+                <div class="p-3 text-muted">Loading...</div>
+            </div>
+        </div>
+    </div>
+</div>
+
+<script>
+(function () {
+    var BASE = '<?= base_url() ?>';
+
+    function showAlert(msg, ok) {
+        var box = document.getElementById('bank_audit_alert');
+        if (!box) return;
+        box.innerHTML = '<div class="alert ' + (ok ? 'alert-success' : 'alert-danger') + ' alert-dismissible fade show" role="alert">'
+            + msg + '<button type="button" class="btn-close" data-bs-dismiss="alert"></button></div>';
+    }
+
+    // ─── Direct / Settlement tables ─────────────────────────────────────────────
+
+    window.refreshDirectTable = function () {
+        var from   = document.getElementById('direct_from')?.value || '';
+        var to     = document.getElementById('direct_to')?.value || '';
+        var status = document.getElementById('direct_status_filter')?.value || 'unmatched';
+        var bankId   = document.getElementById('direct_bank_name_filter')?.value || '';
+        var acceptedBy = document.getElementById('direct_accepted_by_filter')?.value || '';
+        load_form_div(BASE + 'Finance/bank_audit_direct_payments_table?from_date=' + encodeURIComponent(from) + '&to_date=' + encodeURIComponent(to) + '&status=' + encodeURIComponent(status) + '&bank_id=' + encodeURIComponent(bankId) + '&accepted_by=' + encodeURIComponent(acceptedBy), 'direct_payments_table_wrap');
+    };
+
+    window.refreshSettlementTable = function () {
+        var from = document.getElementById('sett_from')?.value || '';
+        var to   = document.getElementById('sett_to')?.value || '';
+        var status = document.getElementById('sett_status_filter')?.value || 'unmatched';
+        var bankId = document.getElementById('sett_bank_filter')?.value || '';
+        load_form_div(BASE + 'Finance/bank_settlement_entries_table?from_date=' + encodeURIComponent(from) + '&to_date=' + encodeURIComponent(to) + '&status=' + encodeURIComponent(status) + '&bank_id=' + encodeURIComponent(bankId), 'settlement_entries_table_wrap');
+    };
+
+    window.matchSettlementWithBankStatement = function (settlementId) {
+        if (!settlementId) return;
+        var remarks = window.prompt('Bank statement match remarks (optional):', '') || '';
+        var fd = new window.FormData();
+        fd.append('settlement_id', String(settlementId));
+        fd.append('remarks', remarks);
+
+        fetch(BASE + 'Finance/bank_settlement_match_statement', {
+            method: 'POST',
+            headers: {'X-Requested-With': 'XMLHttpRequest'},
+            body: fd
+        }).then(function (r) { return r.json().then(function (d) { return {ok: r.ok, d: d}; }); })
+        .then(function (result) {
+            showAlert(result.d.message || (result.ok ? 'Updated.' : 'Error.'), result.ok && result.d.status === 1);
+            if (result.ok && result.d.status === 1) {
+                refreshSettlementTable();
+            }
+        }).catch(function () { showAlert('Network error.', false); });
+    };
+
+    window.openSettlementLinkedPayments = function (settlementId, settlementRef) {
+        if (!settlementId) return;
+
+        var title = document.getElementById('settlementPaymentsModalLabel');
+        if (title) {
+            title.textContent = 'Linked Payments - ' + (settlementRef || ('Settlement #' + settlementId));
+        }
+
+        var body = document.getElementById('settlement_payments_modal_body');
+        if (body) {
+            body.innerHTML = '<div class="p-3 text-muted">Loading...</div>';
+        }
+
+        fetch(BASE + 'Finance/bank_settlement_linked_payments_table?settlement_id=' + encodeURIComponent(String(settlementId)), {
+            method: 'GET',
+            headers: {'X-Requested-With': 'XMLHttpRequest'}
+        }).then(function (r) { return r.text().then(function (html) { return {ok: r.ok, html: html}; }); })
+        .then(function (result) {
+            if (!body) return;
+            if (!result.ok) {
+                body.innerHTML = '<div class="p-3 text-danger">Unable to load linked payments.</div>';
+                return;
+            }
+            body.innerHTML = result.html;
+        }).catch(function () {
+            if (body) {
+                body.innerHTML = '<div class="p-3 text-danger">Network error while loading linked payments.</div>';
+            }
+        });
+
+        var modalEl = document.getElementById('settlementPaymentsModal');
+        if (modalEl && window.bootstrap && window.bootstrap.Modal) {
+            var modal = window.bootstrap.Modal.getOrCreateInstance(modalEl);
+            modal.show();
+        }
+    };
+
+    // ─── Direct match actions ─────────────────────────────────────────────────
+
+    window.toggleSelectAllBankPayments = function (checkbox) {
+        var checks = document.querySelectorAll('.bank-payment-check');
+        checks.forEach(function (item) { item.checked = !!checkbox.checked; });
+    };
+
+    window.matchSinglePayment = function (paymentId) {
+        if (!paymentId) return;
+        var remarks = window.prompt('Bank statement remarks (optional):', '') || '';
+        var fd = new window.FormData();
+        fd.append('payment_id', String(paymentId));
+        fd.append('remarks', remarks);
+        fetch(BASE + 'Finance/bank_reconcile_match', {
+            method: 'POST',
+            headers: {'X-Requested-With': 'XMLHttpRequest'},
+            body: fd
+        }).then(function (r) { return r.json().then(function (d) { return {ok: r.ok, d: d}; }); })
+        .then(function (result) {
+            showAlert(result.d.message || (result.ok ? 'Matched.' : 'Error.'), result.ok && result.d.status === 1);
+            if (result.ok && result.d.status === 1) {
+                refreshDirectTable();
+            }
+        }).catch(function () { showAlert('Network error.', false); });
+    };
+
+    window.batchMatchSelectedPayments = function () {
+        var checks = document.querySelectorAll('.bank-payment-check:checked');
+        if (!checks.length) {
+            showAlert('Select at least one payment from first-column checkboxes.', false);
+            return;
+        }
+
+        var fd = new window.FormData();
+        checks.forEach(function (cb) { fd.append('payment_ids[]', cb.value); });
+        fd.append('remarks', document.getElementById('batch_match_remarks')?.value || '');
+
+        fetch(BASE + 'Finance/bank_reconcile_batch_match', {
+            method: 'POST',
+            headers: {'X-Requested-With': 'XMLHttpRequest'},
+            body: fd
+        }).then(function (r) { return r.json().then(function (d) { return {ok: r.ok, d: d}; }); })
+        .then(function (result) {
+            showAlert(result.d.message || (result.ok ? 'Batch matched.' : 'Error.'), result.ok && result.d.status === 1);
+            if (result.ok && result.d.status === 1) {
+                var remarksBox = document.getElementById('batch_match_remarks');
+                if (remarksBox) { remarksBox.value = ''; }
+                refreshDirectTable();
+            }
+        }).catch(function () { showAlert('Network error.', false); });
+    };
+
+    window.createSettlementForSelectedPayments = function () {
+        var checks = document.querySelectorAll('.bank-payment-check:checked');
+        if (!checks.length) {
+            showAlert('Select at least one payment from first-column checkboxes.', false);
+            return;
+        }
+
+        var fd = new window.FormData();
+        checks.forEach(function (cb) { fd.append('payment_ids[]', cb.value); });
+        fd.append('remarks', document.getElementById('settlement_remarks')?.value || '');
+
+        fetch(BASE + 'Finance/bank_settlement_create', {
+            method: 'POST',
+            headers: {'X-Requested-With': 'XMLHttpRequest'},
+            body: fd
+        }).then(function (r) { return r.json().then(function (d) { return {ok: r.ok, d: d}; }); })
+        .then(function (result) {
+            showAlert(result.d.message || (result.ok ? 'Settlement entry created.' : 'Error.'), result.ok && result.d.status === 1);
+            if (result.ok && result.d.status === 1) {
+                var remarksBox = document.getElementById('settlement_remarks');
+                if (remarksBox) { remarksBox.value = ''; }
+                refreshDirectTable();
+                refreshSettlementTable();
+            }
+        }).catch(function () { showAlert('Network error.', false); });
+    };
+
+    window.unmatchPayment = function (paymentId) {
+        if (!confirm('Reverse this match?')) return;
+        var fd = new window.FormData();
+        fd.append('payment_id', paymentId);
+        fetch(BASE + 'Finance/bank_reconcile_unmatch', {
+            method: 'POST',
+            headers: {'X-Requested-With': 'XMLHttpRequest'},
+            body: fd
+        }).then(function (r) { return r.json().then(function (d) { return {ok: r.ok, d: d}; }); })
+        .then(function (result) {
+            showAlert(result.d.message || (result.ok ? 'Done.' : 'Error.'), result.ok && result.d.status === 1);
+            if (result.ok && result.d.status === 1) { refreshDirectTable(); refreshSettlementTable(); }
+        }).catch(function () { showAlert('Network error.', false); });
+    };
+
+    // ─── Auto-load on page ready ─────────────────────────────────────────────────
+    refreshDirectTable();
+    refreshSettlementTable();
+
+    // Re-load tables when switching tabs
+    document.querySelectorAll('#bankAuditTabs [data-bs-toggle="tab"]').forEach(function (btn) {
+        btn.addEventListener('shown.bs.tab', function (e) {
+            if (e.target.dataset.bsTarget === '#tab_direct') { refreshDirectTable(); }
+            if (e.target.dataset.bsTarget === '#tab_settlement') { refreshSettlementTable(); }
+        });
+    });
+})();
+</script>
diff --git a/app/Views/finance/partials/bank_settlement_entries_table.php b/app/Views/finance/partials/bank_settlement_entries_table.php
new file mode 100644
index 0000000..39bafd6
--- /dev/null
+++ b/app/Views/finance/partials/bank_settlement_entries_table.php
@@ -0,0 +1,59 @@
+<div class="table-responsive">
+    <table class="table table-sm table-striped align-middle mb-0">
+        <thead class="table-light">
+            <tr>
+                <th>#</th>
+                <th>Settlement Date</th>
+                <th>Settlement Ref</th>
+                <th>Bank Name</th>
+                <th class="text-end">Payment Count</th>
+                <th class="text-end">Total Amount</th>
+                <th>Remarks</th>
+                <th>Status</th>
+                <th>Created By</th>
+                <th>Action</th>
+            </tr>
+        </thead>
+        <tbody>
+            <?php if (empty($entries ?? [])): ?>
+                <tr>
+                    <td colspan="10" class="text-center text-muted py-3">No settlement entries found.</td>
+                </tr>
+            <?php else: ?>
+                <?php $sr = 1; foreach (($entries ?? []) as $row): ?>
+                    <?php $st = trim((string) ($row['reconciliation_status'] ?? 'unmatched')); ?>
+                    <?php $bankNames = trim((string) ($row['bank_names'] ?? '')); ?>
+                    <tr>
+                        <td><?= $sr++ ?></td>
+                        <td class="text-nowrap"><?= esc((string) ($row['settlement_date'] ?? '')) ?></td>
+                        <td class="font-monospace"><?= esc((string) ($row['settlement_ref'] ?? '')) ?></td>
+                        <td><?= esc($bankNames !== '' ? $bankNames : '—') ?></td>
+                        <td class="text-end"><?= (int) ($row['payment_count'] ?? 0) ?></td>
+                        <td class="text-end fw-semibold">₹<?= number_format((float) ($row['total_amount'] ?? 0), 2) ?></td>
+                        <td><?= esc((string) ($row['remarks'] ?? '—')) ?></td>
+                        <td>
+                            <?php if ($st === 'matched'): ?>
+                                <span class="badge bg-success">Matched</span>
+                            <?php else: ?>
+                                <span class="badge bg-warning text-dark">Unmatched</span>
+                            <?php endif; ?>
+                        </td>
+                        <td><?= esc((string) ($row['created_by'] ?? '—')) ?></td>
+                        <td>
+                            <button type="button" class="btn btn-outline-primary btn-sm"
+                                onclick="openSettlementLinkedPayments(<?= (int) ($row['id'] ?? 0) ?>, '<?= esc((string) ($row['settlement_ref'] ?? ''), 'js') ?>')">
+                                <i class="bi bi-list-check me-1"></i>View Linked Payments
+                            </button>
+                            <?php if ($st !== 'matched'): ?>
+                                <button type="button" class="btn btn-outline-success btn-sm mt-1"
+                                    onclick="matchSettlementWithBankStatement(<?= (int) ($row['id'] ?? 0) ?>)">
+                                    <i class="bi bi-check2-circle me-1"></i>Match with Bank Statement
+                                </button>
+                            <?php endif; ?>
+                        </td>
+                    </tr>
+                <?php endforeach; ?>
+            <?php endif; ?>
+        </tbody>
+    </table>
+</div>