fix(branchday): correct timestamp serialization, require a reason for an opening cash mismatch

Opened-by/closed-by times on the day register were rendering blank: the
JDBC Timestamp's own toString() separates date and time with a space, not
the ISO-8601 'T' every frontend consumer parses on. str() now formats a
Timestamp explicitly instead of falling through to the generic toString().

Opening a business day with a note/coin count or lump sum that did not
match the branch's own closing figure from the day before was previously
accepted with no record of why -- every downstream figure (vault position,
EOD summary, the next day's own carry-forward) would then be built on an
unexplained short or excess baseline with nothing to explain it later. The
open endpoint now requires an openingDifferenceReason whenever the caller
supplies a figure that differs from the prior close, enforced server-side
so it can't be bypassed by calling the API directly; a day with no prior
close, or one left to the automatic carry-forward untouched, is unaffected.

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>

fineract-provider/src/main/java/org/apache/fineract/portfolio/branchday/api/BranchDayRegisterApiResource.java

@@ -80,7 +80,7 @@ public class BranchDayRegisterApiResource {
 
         final List<Map<String, Object>> rows = jdbcTemplate.queryForList("""
                 SELECT r.id, r.office_id, o.name AS office_name, r.business_date,
-                       r.opened_by_name, r.opened_at, r.opening_cash,
+                       r.opened_by_name, r.opened_at, r.opening_cash, r.opening_difference_reason,
                        r.closed_by_name, r.closed_at, r.closing_cash,
                        r.book_cash, r.cash_difference,
                        r.force_closed, r.force_close_reason, r.remarks
@@ -116,7 +116,7 @@ public class BranchDayRegisterApiResource {
 
         final List<Map<String, Object>> rows = jdbcTemplate.queryForList("""
                 SELECT r.id, r.office_id, o.name AS office_name, r.business_date,
-                       r.opened_by_name, r.opened_at, r.opening_cash,
+                       r.opened_by_name, r.opened_at, r.opening_cash, r.opening_difference_reason,
                        r.closed_by_name, r.closed_at, r.closing_cash,
                        r.book_cash, r.cash_difference,
                        r.force_closed, r.force_close_reason, r.remarks
@@ -208,6 +208,7 @@ public class BranchDayRegisterApiResource {
                 LocalDate.now(DateUtils.getDateTimeZoneOfTenant()));
         final BigDecimal openingCash = this.fromJsonHelper.extractBigDecimalWithLocaleNamed("openingCash", root);
         final List<Map<String, Object>> denominations = extractDenominations(root, "denominations");
+        final String openingDifferenceReason = this.fromJsonHelper.extractStringNamed("openingDifferenceReason", root);
 
         // A branch runs one day at a time. Opening a second while the first is still open is how a
         // day gets stranded, so the previous one has to be closed first.
@@ -239,22 +240,45 @@ public class BranchDayRegisterApiResource {
         final List<Map<String, Object>> effectiveDenominations = !denominations.isEmpty() ? denominations
                 : (openingCash == null ? lastClosingDenominations(officeId, businessDate) : List.of());
         final BigDecimal denominationTotal = sumDenominations(effectiveDenominations);
+        final boolean hasPreviousClose = hasPreviousClose(officeId, businessDate);
+        final BigDecimal previousClosingCash = hasPreviousClose ? lastClosingCash(officeId, businessDate) : null;
         final BigDecimal carried = denominationTotal != null ? denominationTotal
-                : (openingCash != null ? openingCash : lastClosingCash(officeId, businessDate));
+                : (openingCash != null ? openingCash : (hasPreviousClose ? previousClosingCash : BigDecimal.ZERO));
+
+        // A figure the caller actually chose (typed a lump sum, or counted denominations) that does
+        // not match what the branch closed with yesterday has to say why. Left unchecked, a short or
+        // excess opening count is recorded with nothing explaining it, and every figure calculated
+        // from this day onward (vault position, EOD summary, tomorrow's own carry-forward) inherits
+        // that unexplained gap silently. A day left to the automatic carry-forward (no figure
+        // supplied at all) never triggers this — there is no choice being made to justify.
+        final boolean callerSuppliedFigure = !denominations.isEmpty() || openingCash != null;
+        final boolean opensWithADifference = callerSuppliedFigure && hasPreviousClose && carried != null
+                && carried.compareTo(previousClosingCash) != 0;
+        if (opensWithADifference && (openingDifferenceReason == null || openingDifferenceReason.isBlank())) {
+            throw new PlatformDataIntegrityException("error.msg.branchday.opening.difference.reason.required",
+                    "Opening cash (Rs. " + carried + ") differs from yesterday's closing cash (Rs. "
+                            + previousClosingCash + "). Record why before opening.");
+        }
 
         final Long id = jdbcTemplate.queryForObject("""
                 INSERT INTO m_branch_day_register
-                (office_id, business_date, opened_by, opened_by_name, opened_at, opening_cash, force_closed)
+                (office_id, business_date, opened_by, opened_by_name, opened_at, opening_cash, force_closed,
-                VALUES (?,?,?,?,?,?,false)
+                 opening_difference_reason)
+                VALUES (?,?,?,?,?,?,false,?)
                 RETURNING id
                 """,
             Long.class, officeId, Date.valueOf(businessDate), currentUser.getId(), currentUser.getDisplayName(),
-            Timestamp.from(Instant.now()), carried);
+            Timestamp.from(Instant.now()), carried, opensWithADifference ? openingDifferenceReason.trim() : null);
 
         saveDenominationDetail(id, "OPENING", effectiveDenominations);
 
-        return gson.toJson(Map.of("resourceId", id, "officeId", officeId, "businessDate", businessDate.toString(),
+        final Map<String, Object> res = new LinkedHashMap<>();
-                "openingCash", carried == null ? BigDecimal.ZERO : carried, "status", "OPEN"));
+        res.put("resourceId", id);
+        res.put("officeId", officeId);
+        res.put("businessDate", businessDate.toString());
+        res.put("openingCash", carried == null ? BigDecimal.ZERO : carried);
+        res.put("status", "OPEN");
+        return gson.toJson(res);
     }
 
     // ── POST /v1/branchday/close ──────────────────────────────────────────────
@@ -468,6 +492,7 @@ public class BranchDayRegisterApiResource {
             m.put("openedByName", r.get("opened_by_name"));
             m.put("openedAt", str(r.get("opened_at")));
             m.put("openingCash", r.get("opening_cash"));
+            m.put("openingDifferenceReason", r.get("opening_difference_reason"));
             m.put("closedByName", r.get("closed_by_name"));
             m.put("closedAt", str(r.get("closed_at")));
             m.put("closingCash", r.get("closing_cash"));
@@ -482,14 +507,27 @@ public class BranchDayRegisterApiResource {
         return out;
     }
 
+    /**
+     * {@link Timestamp#toString()} separates the date and time with a space ("2026-08-28
+     * 08:49:36.29679"), not the 'T' ISO-8601 uses — every consumer of these fields (the frontend's
+     * split-on-'T' time parsing, most of all) expects ISO-8601, so a plain Timestamp needs its own
+     * formatting rather than falling through to the generic toString().
+     */
     private static String str(final Object o) {
-        return o == null ? null : o.toString();
+        if (o == null) {
+            return null;
+        }
+        if (o instanceof Timestamp) {
+            return ((Timestamp) o).toLocalDateTime().toString();
+        }
+        return o.toString();
     }
 
     /** The branch's currently open day, or null when none is open. */
     private Map<String, Object> findOpenDay(final Long officeId) {
         final List<Map<String, Object>> rows = jdbcTemplate.queryForList("""
-                SELECT id, office_id, business_date, opened_by_name, opened_at, opening_cash
+                SELECT id, office_id, business_date, opened_by_name, opened_at, opening_cash,
+                       opening_difference_reason
                   FROM m_branch_day_register
                  WHERE office_id = ? AND closed_at IS NULL
                  ORDER BY business_date ASC LIMIT 1
@@ -504,9 +542,20 @@ public class BranchDayRegisterApiResource {
         m.put("openedByName", r.get("opened_by_name"));
         m.put("openedAt", str(r.get("opened_at")));
         m.put("openingCash", r.get("opening_cash"));
+        m.put("openingDifferenceReason", r.get("opening_difference_reason"));
         return m;
     }
 
+    /** Whether this office has ever closed a business day before this date — the gate on the
+     *  opening-difference check, since there is nothing to differ from on a branch's very first day. */
+    private boolean hasPreviousClose(final Long officeId, final LocalDate before) {
+        final Integer count = jdbcTemplate.queryForObject("""
+                SELECT COUNT(*) FROM m_branch_day_register
+                 WHERE office_id = ? AND business_date < ? AND closing_cash IS NOT NULL
+                """, Integer.class, officeId, Date.valueOf(before));
+        return count != null && count > 0;
+    }
+
     /** The most recent closing figure before this date, so it carries forward as the opening. */
     private BigDecimal lastClosingCash(final Long officeId, final LocalDate before) {
         final List<BigDecimal> rows = jdbcTemplate.query("""

fineract-provider/src/main/resources/db/changelog/tenant/final-changelog-tenant.xml

@@ -38,4 +38,5 @@
     <include file="parts/0512_expand_institution_and_branch_identifiers.xml" relativeToChangelogFile="true"/>
     <include file="parts/0513_institution_profile_full_bank_master.xml" relativeToChangelogFile="true"/>
     <include file="parts/0514_grant_teller_roles_read_clientnominee.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0515_branch_day_register_opening_difference_reason.xml" relativeToChangelogFile="true"/>
 </databaseChangeLog>

fineract-provider/src/main/resources/db/changelog/tenant/parts/0515_branch_day_register_opening_difference_reason.xml

@@ -0,0 +1,22 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<databaseChangeLog xmlns="http://www.liquibase.org/xml/ns/dbchangelog"
+    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
+    xsi:schemaLocation="http://www.liquibase.org/xml/ns/dbchangelog
+        http://www.liquibase.org/xml/ns/dbchangelog/dbchangelog-4.1.xsd">
+
+    <!-- Opening a business day with a note/coin count (or a plain opening cash figure) that does not
+         match what the branch actually closed with the day before was previously accepted silently -
+         nothing recorded why, and every downstream figure (vault position, EOD summary, tomorrow's
+         own carry-forward) would then be built on an unexplained short or excess baseline. This
+         column is where that reason is kept once the API starts requiring one. -->
+
+    <changeSet id="0515_add_opening_difference_reason" author="cbs-nitesh">
+        <preConditions onFail="MARK_RAN">
+            <not><columnExists tableName="m_branch_day_register" columnName="opening_difference_reason"/></not>
+        </preConditions>
+        <addColumn tableName="m_branch_day_register">
+            <column name="opening_difference_reason" type="VARCHAR(500)"/>
+        </addColumn>
+    </changeSet>
+
+</databaseChangeLog>