feat(clerk+gl): implement real CBS book transfer for savings and current account disbursements

- Replace Fineract cash deposit API with direct INSERT for both savings and current accounts
  → Zero CashVault entries created anywhere in DB for disbursements
- Savings: directCreditSavingsAccount now sets running_balance_derived and updates
  total_deposits_derived alongside account_balance_derived (parity with current account)
- Current: directCreditCurrentAccount — direct INSERT into m_current_account_transaction
  with running_balance_derived, total_deposits_derived update, and remarks audit field
- getCurrentControlGlId: looks up SAVINGS_CONTROL GL for current account products
  via acc_product_mapping (product_type=2, financial_account_type=2)
- directReverseCurrentCredit: compensation restores both account_balance_derived
  and total_deposits_derived on rollback
- GL: combined DR sourceGL / CR SavingsControl entry posted for both savings and
  current account credits; linkGlEntriesToSavingsAccounts sets entity_type_enum=2
  so ACCOUNT NO column shows in journal entries view
- Hide reversed=true GL entries from all GL views in JournalEntryReadPlatformServiceImpl

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/JournalEntryReadPlatformServiceImpl.java

@@ -264,6 +264,10 @@ public class JournalEntryReadPlatformServiceImpl implements JournalEntryReadPlat
         int arrayPos = 0;
         String whereClose = " where ";
 
+        // Exclude intermediary/reversed entries from all GL views
+        sqlBuilder.append(whereClose).append("(journalEntry.reversed IS NULL OR journalEntry.reversed = false)");
+        whereClose = " and ";
+
         if (StringUtils.isNotBlank(transactionId)) {
             sqlBuilder.append(whereClose).append(" journalEntry.transaction_id = ?");
             objectArray[arrayPos] = transactionId;
@@ -580,7 +584,7 @@ public class JournalEntryReadPlatformServiceImpl implements JournalEntryReadPlat
                     "SELECT COALESCE(SUM(CASE WHEN je.type_enum = 2 THEN je.amount ELSE 0 END), 0) AS ob_debit, "
                     + "COALESCE(SUM(CASE WHEN je.type_enum = 1 THEN je.amount ELSE 0 END), 0) AS ob_credit "
                     + "FROM acc_gl_journal_entry je "
-                    + "WHERE je.account_id = ? AND je.entry_date < ?");
+                    + "WHERE je.account_id = ? AND je.entry_date < ? AND (je.reversed IS NULL OR je.reversed = false)");
             obParams.add(glAccountId);
             obParams.add(fromDate);
             if (officeId != null && officeId > 0) {
@@ -607,7 +611,7 @@ public class JournalEntryReadPlatformServiceImpl implements JournalEntryReadPlat
                     + "COALESCE(SUM(CASE WHEN je.type_enum = 1 THEN je.amount ELSE 0 END), 0) AS dw_credit, "
                     + "COUNT(*) AS dw_count "
                     + "FROM acc_gl_journal_entry je "
-                    + "WHERE 1=1");
+                    + "WHERE (je.reversed IS NULL OR je.reversed = false)");
             if (glAccountId != null && glAccountId > 0) {
                 dwSql.append(" AND je.account_id = ?");
                 dwParams.add(glAccountId);
@@ -683,7 +687,7 @@ public class JournalEntryReadPlatformServiceImpl implements JournalEntryReadPlat
             final StringBuilder totSql = new StringBuilder(
                     "SELECT COALESCE(SUM(CASE WHEN je.type_enum = 2 THEN je.amount ELSE 0 END), 0) AS totalDebit, "
                     + "COALESCE(SUM(CASE WHEN je.type_enum = 1 THEN je.amount ELSE 0 END), 0) AS totalCredit "
-                    + "FROM acc_gl_journal_entry je WHERE 1=1");
+                    + "FROM acc_gl_journal_entry je WHERE (je.reversed IS NULL OR je.reversed = false)");
             if (glAccountId != null && glAccountId > 0) {
                 totSql.append(" AND je.account_id = ?");
                 totParams.add(glAccountId);
@@ -722,7 +726,7 @@ public class JournalEntryReadPlatformServiceImpl implements JournalEntryReadPlat
         {
             final List<Object> cntParams = new ArrayList<>();
             final StringBuilder cntSql = new StringBuilder(
-                    "SELECT COUNT(*) FROM acc_gl_journal_entry je WHERE 1=1");
+                    "SELECT COUNT(*) FROM acc_gl_journal_entry je WHERE (je.reversed IS NULL OR je.reversed = false)");
             if (glAccountId != null && glAccountId > 0) {
                 cntSql.append(" AND je.account_id = ?");
                 cntParams.add(glAccountId);

fineract-provider/src/main/java/org/apache/fineract/portfolio/clerkdisbursement/api/ClerkDisbursementRequestApiResource.java

@@ -38,15 +38,22 @@ import jakarta.ws.rs.core.MediaType;
 import jakarta.ws.rs.core.Response;
 import java.math.BigDecimal;
 import java.sql.Date;
+import java.sql.PreparedStatement;
 import java.sql.Timestamp;
 import java.time.Instant;
 import java.time.LocalDate;
+import java.time.OffsetDateTime;
 import java.time.format.DateTimeFormatter;
 import java.util.ArrayList;
 import java.util.List;
 import java.util.Map;
+import java.util.Objects;
 import java.util.Optional;
+import java.util.UUID;
+import org.springframework.jdbc.support.GeneratedKeyHolder;
+import org.springframework.jdbc.support.KeyHolder;
 import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
 import org.apache.fineract.commands.domain.CommandWrapper;
 import org.apache.fineract.commands.service.CommandWrapperBuilder;
 import org.apache.fineract.commands.service.PortfolioCommandSourceWritePlatformService;
@@ -66,6 +73,7 @@ import org.springframework.transaction.annotation.Transactional;
 @Component
 @Tag(name = "Clerk Disbursement Requests", description = "Maker-checker GL-to-account disbursement workflow for clerk and bank manager.")
 @RequiredArgsConstructor
+@Slf4j
 public class ClerkDisbursementRequestApiResource {
 
     private final JdbcTemplate jdbcTemplate;
@@ -162,7 +170,7 @@ public class ClerkDisbursementRequestApiResource {
                 """,
             Long.class,
             glAccountId, glAccountNo, glAccountName, txnAmount,
-            officeId != null ? officeId : 1L, currencyCode,
+            officeId != null ? officeId : currentUser.getOffice().getId(), currencyCode,
             creditEntriesJson, paymentTypeId, paymentTypeName, description,
             "PENDING",
             currentUser.getId(), currentUser.getDisplayName(), currentUser.getUsername(),
@@ -181,6 +189,9 @@ public class ClerkDisbursementRequestApiResource {
 
     // ── GET /v1/clerk/disbursement-requests ── Manager sees all requests ─────────
 
+    private static final java.util.Set<String> VALID_STATUSES = java.util.Set.of(
+        "PENDING", "APPROVED", "REJECTED", "FAILED", "PROCESSING");
+
     @GET
     @Produces(MediaType.APPLICATION_JSON)
     public String list(
@@ -190,15 +201,32 @@ public class ClerkDisbursementRequestApiResource {
             @QueryParam("fromDate") final String fromDate,
             @QueryParam("toDate")   final String toDate) {
 
+        final AppUser currentUser = context.authenticatedUser();
+        validateCheckerRole(currentUser);
+
+        if (!VALID_STATUSES.contains(status)) {
+            throw apiError(400, "Invalid status '" + status + "'. Must be one of: " + VALID_STATUSES);
+        }
+
+        final int safeLimit = Math.min(limit, 200);
+
         final StringBuilder where = new StringBuilder("WHERE status = ?");
         final List<Object> baseParams = new ArrayList<>(List.of(status));
         if (fromDate != null && !fromDate.isBlank()) {
-            where.append(" AND DATE(submitted_at) >= ?");
+            try {
-            baseParams.add(Date.valueOf(fromDate));
+                where.append(" AND DATE(submitted_at) >= ?");
+                baseParams.add(Date.valueOf(fromDate));
+            } catch (IllegalArgumentException e) {
+                throw apiError(400, "Invalid fromDate format. Use yyyy-MM-dd.");
+            }
         }
         if (toDate != null && !toDate.isBlank()) {
-            where.append(" AND DATE(submitted_at) <= ?");
+            try {
-            baseParams.add(Date.valueOf(toDate));
+                where.append(" AND DATE(submitted_at) <= ?");
+                baseParams.add(Date.valueOf(toDate));
+            } catch (IllegalArgumentException e) {
+                throw apiError(400, "Invalid toDate format. Use yyyy-MM-dd.");
+            }
         }
 
         final long total = Optional.ofNullable(
@@ -208,7 +236,7 @@ public class ClerkDisbursementRequestApiResource {
         ).orElse(0L);
 
         final List<Object> pageParams = new ArrayList<>(baseParams);
-        pageParams.add(limit);
+        pageParams.add(safeLimit);
         pageParams.add(offset);
 
         final List<Map<String, Object>> rows = jdbcTemplate.queryForList(
@@ -216,7 +244,7 @@ public class ClerkDisbursementRequestApiResource {
             + " credit_entries, payment_type_name, description,"
             + " clerk_id, clerk_name, clerk_username,"
             + " manager_id, manager_name, manager_username,"
-            + " rejection_reason, txn_refs, submitted_at, actioned_at"
+            + " rejection_reason, txn_refs, error_message, submitted_at, actioned_at"
             + " FROM m_clerk_disbursement_request " + where
             + " ORDER BY submitted_at DESC LIMIT ? OFFSET ?",
             pageParams.toArray());
@@ -240,20 +268,34 @@ public class ClerkDisbursementRequestApiResource {
             @QueryParam("toDate")   final String toDate) {
 
         final AppUser currentUser = context.authenticatedUser();
+
+        final int safeLimit = Math.min(limit, 200);
+
         final StringBuilder where = new StringBuilder("WHERE clerk_id = ?");
         final List<Object> params = new ArrayList<>(List.of(currentUser.getId()));
 
         if (status != null && !status.isBlank()) {
+            if (!VALID_STATUSES.contains(status)) {
+                throw apiError(400, "Invalid status '" + status + "'. Must be one of: " + VALID_STATUSES);
+            }
             where.append(" AND status = ?");
             params.add(status);
         }
         if (fromDate != null && !fromDate.isBlank()) {
-            where.append(" AND DATE(submitted_at) >= ?");
+            try {
-            params.add(Date.valueOf(fromDate));
+                where.append(" AND DATE(submitted_at) >= ?");
+                params.add(Date.valueOf(fromDate));
+            } catch (IllegalArgumentException e) {
+                throw apiError(400, "Invalid fromDate format. Use yyyy-MM-dd.");
+            }
         }
         if (toDate != null && !toDate.isBlank()) {
-            where.append(" AND DATE(submitted_at) <= ?");
+            try {
-            params.add(Date.valueOf(toDate));
+                where.append(" AND DATE(submitted_at) <= ?");
+                params.add(Date.valueOf(toDate));
+            } catch (IllegalArgumentException e) {
+                throw apiError(400, "Invalid toDate format. Use yyyy-MM-dd.");
+            }
         }
 
         final long total = Optional.ofNullable(
@@ -263,13 +305,13 @@ public class ClerkDisbursementRequestApiResource {
         ).orElse(0L);
 
         final List<Object> pageParams = new ArrayList<>(params);
-        pageParams.add(limit);
+        pageParams.add(safeLimit);
         pageParams.add(offset);
 
         final List<Map<String, Object>> rows = jdbcTemplate.queryForList(
             "SELECT id, voucher_no, status, gl_account_no, gl_account_name, dr_amount,"
             + " credit_entries, payment_type_name, description, clerk_name,"
-            + " manager_name, rejection_reason, txn_refs, submitted_at, actioned_at"
+            + " manager_name, rejection_reason, txn_refs, error_message, submitted_at, actioned_at"
             + " FROM m_clerk_disbursement_request " + where
             + " ORDER BY submitted_at DESC LIMIT ? OFFSET ?",
             pageParams.toArray());
@@ -286,7 +328,18 @@ public class ClerkDisbursementRequestApiResource {
     @Path("/{id}")
     @Produces(MediaType.APPLICATION_JSON)
     public String getById(@PathParam("id") final Long id) {
-        return gson.toJson(loadRecord(id));
+        final AppUser currentUser = context.authenticatedUser();
+        final Map<?, ?> record = loadRecord(id);
+        // Manager (checker role) can view any record; clerk can only view their own.
+        final boolean isManager = isCheckerRole(currentUser);
+        if (!isManager) {
+            final Long clerkId = record.get("clerk_id") != null
+                ? ((Number) record.get("clerk_id")).longValue() : null;
+            if (!currentUser.getId().equals(clerkId)) {
+                throw apiError(403, "You can only view your own disbursement requests.");
+            }
+        }
+        return gson.toJson(record);
     }
 
     // ── POST /v1/clerk/disbursement-requests/{id}/approve ── Manager approves ─────
@@ -295,7 +348,9 @@ public class ClerkDisbursementRequestApiResource {
     @Path("/{id}/approve")
     @Consumes(MediaType.APPLICATION_JSON)
     @Produces(MediaType.APPLICATION_JSON)
-    @Transactional
+    // NOT @Transactional: Fineract commands commit in their own REQUIRES_NEW transactions.
+    // Our DB status updates (PROCESSING → APPROVED/FAILED) must also commit independently
+    // so the status persists correctly even when an exception is thrown mid-processing.
     public String approve(@PathParam("id") final Long id, final String body) {
         final AppUser currentUser = context.authenticatedUser();
         validateCheckerRole(currentUser);
@@ -323,25 +378,34 @@ public class ClerkDisbursementRequestApiResource {
         final String currencyCode = record.get("currency_code") != null
             ? (String) record.get("currency_code") : "INR";
 
-        // Validate all entries have required IDs before posting any transaction
+        // Validate all entries have required IDs before acquiring the processing lock.
+        // Validation failures do not change status — request stays PENDING for clerk to fix.
         for (int i = 0; i < creditEntries.size(); i++) {
             final JsonObject entry = creditEntries.get(i).getAsJsonObject();
             final String entryType = entry.has("accountType") ? entry.get("accountType").getAsString() : "SAVINGS";
             final String acNo = entry.has("accountNo") ? entry.get("accountNo").getAsString() : "entry " + (i + 1);
             if ("GL".equals(entryType)) {
                 if (!entry.has("glAccountId") || entry.get("glAccountId").isJsonNull()) {
-                    throw apiError(400, "GL account ID missing for GL credit entry: " + acNo
+                    throw apiError(400, "GL account ID missing for GL entry: " + acNo
                         + ". Clerk must re-submit with account details loaded.");
                 }
             } else {
                 if (!entry.has("savingsAccountId") || entry.get("savingsAccountId").isJsonNull()) {
-                    throw apiError(400, "Account ID missing for credit entry: " + acNo
+                    throw apiError(400, "Account ID missing for entry: " + acNo
                         + ". Clerk must re-submit with account details loaded.");
                 }
             }
         }
 
-        // Detect collection mode: any DR entry in creditEntries = collection (savings debit)
+        // Atomic PENDING → PROCESSING lock: prevents two managers from concurrently
+        // posting duplicate Fineract transactions for the same request.
+        final int locked = jdbcTemplate.update(
+            "UPDATE m_clerk_disbursement_request SET status = 'PROCESSING' WHERE id = ? AND status = 'PENDING'", id);
+        if (locked == 0) {
+            throw apiError(409, "This request is already being processed or has already been actioned.");
+        }
+
+        // Detect collection mode: any DR entry = collection (savings debits → GL credit)
         boolean isCollectionMode = false;
         for (final JsonElement el : creditEntries) {
             final JsonObject e = el.getAsJsonObject();
@@ -352,122 +416,197 @@ public class ClerkDisbursementRequestApiResource {
         }
 
         final List<String> txnRefs = new ArrayList<>();
-        // Disbursement: savings deposits — for offset DR sourceGL / CR Cash@Vault
-        final List<String> depositSavingsTxnRefs = new ArrayList<>();
         BigDecimal depositSavingsTotal = BigDecimal.ZERO;
-        // Collection: savings withdrawals — for offset DR Cash@Vault / CR targetGL
         final List<String> withdrawalSavingsTxnRefs = new ArrayList<>();
         BigDecimal withdrawalSavingsTotal = BigDecimal.ZERO;
         Long collectionTargetGlId = null;
 
-        // Process each entry — all or nothing (@Transactional rolls back on any failure)
+        // Savings-control GL data per account for the direct combined journal entry.
-        for (final JsonElement el : creditEntries) {
+        // collectionGlEntries:   DR SavingsControl per savings account (collection/withdrawal mode).
-            final JsonObject entry = el.getAsJsonObject();
+        // disbursementGlEntries: CR SavingsControl per savings account (disbursement/credit mode).
-            final String dbCr = entry.has("dbCr") ? entry.get("dbCr").getAsString() : "Cr";
+        final List<GlEntry> collectionGlEntries = new ArrayList<>();
-            final BigDecimal entryAmt = new BigDecimal(entry.get("amount").getAsString());
+        final List<GlEntry> disbursementGlEntries = new ArrayList<>();
-            final String entryType = entry.has("accountType") ? entry.get("accountType").getAsString() : "SAVINGS";
+
-            final String acNo = entry.has("accountNo") ? entry.get("accountNo").getAsString() : "?";
+        // Compensation list: each successfully posted Fineract transaction gets an undo lambda.
-            final Long entryPtId = entry.has("paymentTypeId") && !entry.get("paymentTypeId").isJsonNull()
+        // On partial failure, these are run in reverse order (LIFO) for clean rollback.
-                ? entry.get("paymentTypeId").getAsLong()
+        final List<Runnable> undoOps = new ArrayList<>();
-                : (ptId != null ? ((Number) ptId).longValue() : null);
+
+        try {
+            for (final JsonElement el : creditEntries) {
+                final JsonObject entry = el.getAsJsonObject();
+                final String dbCr = entry.has("dbCr") ? entry.get("dbCr").getAsString() : "Cr";
+                final BigDecimal entryAmt = new BigDecimal(entry.get("amount").getAsString());
+                final String entryType = entry.has("accountType") ? entry.get("accountType").getAsString() : "SAVINGS";
+                final String acNo = entry.has("accountNo") ? entry.get("accountNo").getAsString() : "?";
+                final Long entryPtId = entry.has("paymentTypeId") && !entry.get("paymentTypeId").isJsonNull()
+                    ? entry.get("paymentTypeId").getAsLong()
+                    : (ptId != null ? ((Number) ptId).longValue() : null);
+
+                if ("GL".equals(entryType)) {
+                    final Long glId = entry.get("glAccountId").getAsLong();
+                    if ("Cr".equals(dbCr)) {
+                        if (!isCollectionMode && sourceGlId != null) {
+                            // Disbursement: direct GL-to-GL — DR sourceGL / CR thisGL
+                            postGlOffsetEntry(sourceGlId, glId, entryAmt, officeId, currencyCode, txnDateStr, description);
+                        } else {
+                            // Collection: CR GL is the target for the combined savings debit entry
+                            collectionTargetGlId = glId;
+                        }
+                    }
+                    txnRefs.add("GL:" + acNo);
+                    continue;
+                }
+
+                final Long accountId = entry.get("savingsAccountId").getAsLong();
+                final boolean isCurrentAccount = isCurrentAccountById(accountId);
+                String txnId = null;
 
-            if ("GL".equals(entryType)) {
-                final Long glId = entry.get("glAccountId").getAsLong();
                 if ("Cr".equals(dbCr)) {
-                    if (!isCollectionMode && sourceGlId != null) {
+                    if (isCurrentAccount) {
-                        // Disbursement: direct GL-to-GL — DR sourceGL / CR thisGL
+                        // Real CBS book transfer for current accounts: direct INSERT into
-                        postGlOffsetEntry(sourceGlId, glId, entryAmt, officeId, currencyCode, txnDateStr, description);
+                        // m_current_account_transaction + balance update. No Fineract cash
-                    } else {
+                        // deposit API → no CashVault entry created anywhere in the DB.
-                        // Collection: CR GL is the target for the Cash@Vault offset
+                        final Long caCtrlGl = getCurrentControlGlId(accountId);
-                        collectionTargetGlId = glId;
+                        if (caCtrlGl == null) {
-                    }
+                            throw new RuntimeException(
-                }
+                                "No savings-control GL mapping found for current account " + acNo
-                txnRefs.add("GL:" + acNo);
+                                + ". Check acc_product_mapping (product_type=2, financial_account_type=2).");
-                continue;
+                        }
-            }
+                        final long directCaTxnId = directCreditCurrentAccount(
-
+                            accountId, entryAmt, officeId, txnDateStr, currentUser, description);
-            // Savings or Current account
+                        txnRefs.add(String.valueOf(directCaTxnId));
-            final Long accountId = entry.get("savingsAccountId").getAsLong();
-            final boolean isCurrentAccount = isCurrentAccountById(accountId);
-            String txnId = null;
-
-            if ("Cr".equals(dbCr)) {
-                // Deposit — credit savings/current account (disbursement)
-                try {
-                    txnId = isCurrentAccount
-                        ? executeCurrentAccountDeposit(accountId, entryAmt, entryPtId, txnDateStr, description)
-                        : executeSavingsDeposit(accountId, entryAmt, entryPtId, txnDateStr, description);
-                } catch (IdempotentCommandProcessSucceedException idempotent) {
-                    txnId = extractResourceIdFromResponse(idempotent.getResponse());
-                } catch (Exception ex) {
-                    throw apiError(422, "Failed to credit account " + acNo + ": "
-                        + (ex.getMessage() != null ? ex.getMessage() : ex.getClass().getSimpleName()));
-                }
-                if (txnId != null) {
-                    txnRefs.add(txnId);
-                    if (!isCurrentAccount) {
-                        depositSavingsTxnRefs.add(txnId);
                         depositSavingsTotal = depositSavingsTotal.add(entryAmt);
+                        disbursementGlEntries.add(new GlEntry(caCtrlGl, entryAmt, acNo, null, accountId));
+                        undoOps.add(() -> directReverseCurrentCredit(accountId, entryAmt, directCaTxnId));
+                    } else {
+                        // Real CBS book transfer: direct credit to savings account.
+                        // No Fineract cash deposit API → no CashVault entry created anywhere.
+                        final Long savingsCtrlGl = getSavingsControlGlId(accountId);
+                        if (savingsCtrlGl == null) {
+                            throw new RuntimeException(
+                                "No savings-control GL mapping found for account " + acNo
+                                + ". Check acc_product_mapping (product_type=2, financial_account_type=2).");
+                        }
+                        final long directTxnId = directCreditSavingsAccount(
+                            accountId, entryAmt, officeId, txnDateStr, currentUser);
+                        txnRefs.add(String.valueOf(directTxnId));
+                        depositSavingsTotal = depositSavingsTotal.add(entryAmt);
+                        disbursementGlEntries.add(new GlEntry(savingsCtrlGl, entryAmt, acNo, null, accountId));
+                        undoOps.add(() -> directReverseSavingsCredit(accountId, entryAmt, directTxnId));
+                    }
+                } else {
+                    try {
+                        txnId = isCurrentAccount
+                            ? executeCurrentAccountWithdrawal(accountId, entryAmt, entryPtId, txnDateStr, description)
+                            : executeSavingsWithdrawal(accountId, entryAmt, entryPtId, txnDateStr, description);
+                    } catch (IdempotentCommandProcessSucceedException idempotent) {
+                        txnId = extractResourceIdFromResponse(idempotent.getResponse());
+                    }
+                    if (txnId != null) {
+                        registerUndo(undoOps, accountId, txnId, isCurrentAccount);
+                        txnRefs.add(txnId);
+                        if (!isCurrentAccount) {
+                            final String fullTxnId = "S" + txnId;
+                            withdrawalSavingsTxnRefs.add(txnId);
+                            withdrawalSavingsTotal = withdrawalSavingsTotal.add(entryAmt);
+                            // Savings withdrawal auto-creates: DR SavingsControl / CR CashVault.
+                            // Collect the SavingsControl GL (DR side, type_enum=2) so we can
+                            // post a direct DR SavingsControl / CR targetGL combined entry.
+                            final Long savingsCtrlGl = findAccountGlFromTxn(fullTxnId, 2);
+                            if (savingsCtrlGl != null) {
+                                collectionGlEntries.add(new GlEntry(savingsCtrlGl, entryAmt, acNo, fullTxnId, accountId));
+                            }
+                        }
                     }
                 }
-            } else {
+            }
-                // Withdrawal — debit savings/current account (collection)
+
+            // ── Disbursement GL entry ─────────────────────────────────────────────
+            // Real CBS book transfer: DR sourceGL / CR SavingsControl(per account).
+            // Both savings and current accounts use direct INSERT — no Fineract cash
+            // API involved → no CashVault entry created anywhere in the DB.
+            if (sourceGlId != null && !disbursementGlEntries.isEmpty()) {
+                final String disbGlTxnId = postCombinedJournalEntry(
+                    List.of(new GlEntry(sourceGlId, depositSavingsTotal, null, null)),
+                    disbursementGlEntries,
+                    officeId, currencyCode, txnDateStr,
+                    buildGlEntryComment("Disbursement", disbursementGlEntries, description));
+                // Link each CR entry to its savings/current account so ACCOUNT NO shows in the GL view.
+                if (disbGlTxnId != null) {
+                    linkGlEntriesToSavingsAccounts(disbGlTxnId, disbursementGlEntries, 1);
+                }
+            }
+
+            // ── Collection GL entry ───────────────────────────────────────────────
+            // Goal: DR SavingsControl(per account) / CR targetGL — one combined entry.
+            // Fineract withdrawals auto-create: DR SavingsControl / CR CashVault.
+            // We mark those auto-entries reversed (hidden from GL reports) and post
+            // the direct combined entry. Fallback: CashVault bridge if GL lookup fails.
+            if (collectionTargetGlId != null && !withdrawalSavingsTxnRefs.isEmpty()) {
+                if (!collectionGlEntries.isEmpty()
+                        && collectionGlEntries.size() == withdrawalSavingsTxnRefs.size()) {
+                    markTxnGlEntriesReversed(collectionGlEntries);
+                    final List<GlEntry> snapC = new ArrayList<>(collectionGlEntries);
+                    undoOps.add(() -> unmarkTxnGlEntriesReversed(snapC));
+                    final String collGlTxnId = postCombinedJournalEntry(
+                        collectionGlEntries,
+                        List.of(new GlEntry(collectionTargetGlId, withdrawalSavingsTotal, null, null)),
+                        officeId, currencyCode, txnDateStr,
+                        buildGlEntryComment("Collection", collectionGlEntries, description));
+                    // Link each DR entry to its savings account so ACCOUNT NO shows in the GL view.
+                    if (collGlTxnId != null) {
+                        linkGlEntriesToSavingsAccounts(collGlTxnId, collectionGlEntries, 2);
+                    }
+                } else {
+                    final Long cashVaultGlId = findCashVaultGlId(withdrawalSavingsTxnRefs, 1);
+                    if (cashVaultGlId != null) {
+                        postGlOffsetEntry(cashVaultGlId, collectionTargetGlId, withdrawalSavingsTotal,
+                            officeId, currencyCode, txnDateStr, description);
+                    }
+                }
+            }
+
+        } catch (Exception ex) {
+            // Compensate: undo all posted Fineract transactions in reverse order (best-effort).
+            // This restores account balances even when a later entry fails mid-processing.
+            for (int i = undoOps.size() - 1; i >= 0; i--) {
                 try {
-                    txnId = isCurrentAccount
+                    undoOps.get(i).run();
-                        ? executeCurrentAccountWithdrawal(accountId, entryAmt, entryPtId, txnDateStr, description)
+                } catch (Exception undoEx) {
-                        : executeSavingsWithdrawal(accountId, entryAmt, entryPtId, txnDateStr, description);
+                    log.warn("Compensation undo op {} failed for disbursement request {}: {}",
-                } catch (IdempotentCommandProcessSucceedException idempotent) {
+                        i, id, undoEx.getMessage());
-                    txnId = extractResourceIdFromResponse(idempotent.getResponse());
-                } catch (Exception ex) {
-                    throw apiError(422, "Failed to debit account " + acNo + ": "
-                        + (ex.getMessage() != null ? ex.getMessage() : ex.getClass().getSimpleName()));
-                }
-                if (txnId != null) {
-                    txnRefs.add(txnId);
-                    if (!isCurrentAccount) {
-                        withdrawalSavingsTxnRefs.add(txnId);
-                        withdrawalSavingsTotal = withdrawalSavingsTotal.add(entryAmt);
-                    }
                 }
             }
-        }
+            final String errMsg = ex.getMessage() != null ? ex.getMessage() : ex.getClass().getSimpleName();
-
+            log.error("Approval failed for disbursement request {} by {}: {}", id, currentUser.getUsername(), errMsg);
-        // Disbursement offset: deposits auto-create DR Cash@Vault / CR Savings.
+            final String truncated = errMsg.length() > 1000 ? errMsg.substring(0, 1000) : errMsg;
-        // Cancel Cash@Vault side: DR sourceGL / CR Cash@Vault. Net: DR sourceGL / CR Savings.
+            final String failLog = buildActivityLog(
-        if (sourceGlId != null && !depositSavingsTxnRefs.isEmpty()) {
+                (String) record.get("activity_log"), "FAILED", currentUser.getUsername(), truncated);
-            final Long cashVaultGlId = findCashVaultGlId(depositSavingsTxnRefs, 2); // DEBIT side of deposit entry
+            try {
-            if (cashVaultGlId != null) {
+                jdbcTemplate.update(
-                postGlOffsetEntry(sourceGlId, cashVaultGlId, depositSavingsTotal,
+                    "UPDATE m_clerk_disbursement_request SET status = 'FAILED',"
-                    officeId, currencyCode, txnDateStr, description);
+                    + " error_message = ?, activity_log = ?, actioned_at = ?, manager_id = ?,"
-            }
+                    + " manager_name = ?, manager_username = ? WHERE id = ?",
-        }
+                    truncated, failLog, Timestamp.from(Instant.now()),
-
+                    currentUser.getId(), currentUser.getDisplayName(), currentUser.getUsername(), id);
-        // Collection offset: withdrawals auto-create DR Savings / CR Cash@Vault.
+            } catch (Exception dbEx) {
-        // Cancel Cash@Vault side: DR Cash@Vault / CR targetGL. Net: DR Savings / CR targetGL.
+                log.error("Failed to persist FAILED status for disbursement request {}: {}", id, dbEx.getMessage());
-        if (collectionTargetGlId != null && !withdrawalSavingsTxnRefs.isEmpty()) {
-            final Long cashVaultGlId = findCashVaultGlId(withdrawalSavingsTxnRefs, 1); // CREDIT side of withdrawal entry
-            if (cashVaultGlId != null) {
-                postGlOffsetEntry(cashVaultGlId, collectionTargetGlId, withdrawalSavingsTotal,
-                    officeId, currencyCode, txnDateStr, description);
             }
+            // Return a sanitized message to the caller; full detail is in server logs and error_message field.
+            throw apiError(422, "Approval processing failed. All partial transactions have been reversed. Check the request for details.");
         }
 
         final String txnRefsStr = String.join(",", txnRefs);
         final String updatedLog = buildActivityLog(
             (String) record.get("activity_log"), "APPROVED", currentUser.getUsername(), null);
-
+        jdbcTemplate.update("""
-        final int updated = jdbcTemplate.update("""
                 UPDATE m_clerk_disbursement_request SET
                   status = 'APPROVED', manager_id = ?, manager_name = ?, manager_username = ?,
                   txn_refs = ?, activity_log = ?, actioned_at = ?
-                WHERE id = ? AND status = 'PENDING'
+                WHERE id = ?
                 """,
             currentUser.getId(), currentUser.getDisplayName(), currentUser.getUsername(),
-            txnRefsStr, updatedLog, Timestamp.from(Instant.now()), id
+            txnRefsStr, updatedLog, Timestamp.from(Instant.now()), id);
-        );
-        if (updated == 0) {
-            throw apiError(409, "This disbursement request was already actioned by another manager.");
-        }
 
         final JsonObject res = new JsonObject();
         res.addProperty("resourceId", id);
@@ -488,6 +627,14 @@ public class ClerkDisbursementRequestApiResource {
         validateCheckerRole(currentUser);
         final Map<?, ?> record = loadRecord(id);
 
+        // Maker-checker: the person who submitted the request cannot also reject it.
+        final Long makerId = record.get("clerk_id") != null
+            ? ((Number) record.get("clerk_id")).longValue() : null;
+        if (makerId != null && makerId.equals(currentUser.getId())) {
+            throw apiError(403,
+                "Maker-checker: you cannot reject a disbursement request you submitted yourself.");
+        }
+
         if (!"PENDING".equals(record.get("status"))) {
             throw apiError(409, "Only PENDING requests can be rejected. Current status: " + record.get("status"));
         }
@@ -519,12 +666,15 @@ public class ClerkDisbursementRequestApiResource {
 
     // ── Helpers ───────────────────────────────────────────────────────────────────
 
-    private void validateCheckerRole(final AppUser user) {
+    private boolean isCheckerRole(final AppUser user) {
-        if (user.hasAnyPermission("ALL_FUNCTIONS")) return;
+        if (user.hasAnyPermission("ALL_FUNCTIONS")) return true;
-        final boolean isChecker = user.getRoles().stream()
+        return user.getRoles().stream()
             .map(r -> r.getName() == null ? "" : r.getName().toLowerCase().trim())
             .anyMatch(n -> n.contains("manager") || n.contains("head cashier"));
-        if (!isChecker) {
+    }
+
+    private void validateCheckerRole(final AppUser user) {
+        if (!isCheckerRole(user)) {
             throw apiError(403, "Only a Bank Manager (or Head Cashier) can approve or reject disbursement requests.");
         }
     }
@@ -550,7 +700,7 @@ public class ClerkDisbursementRequestApiResource {
                        office_id, currency_code, credit_entries, payment_type_id, payment_type_name,
                        description, clerk_id, clerk_name, clerk_username,
                        manager_id, manager_name, manager_username, rejection_reason,
-                       txn_refs, activity_log, submitted_at, actioned_at
+                       txn_refs, error_message, activity_log, submitted_at, actioned_at
                 FROM m_clerk_disbursement_request WHERE id = ?
                 """, id);
         if (rows.isEmpty()) {
@@ -559,6 +709,30 @@ public class ClerkDisbursementRequestApiResource {
         return rows.get(0);
     }
 
+    private void registerUndo(final List<Runnable> undoOps, final Long accountId,
+            final String txnId, final boolean isCurrentAccount) {
+        try {
+            final Long txnIdLong = Long.parseLong(txnId);
+            undoOps.add(() -> undoAccountTransaction(accountId, txnIdLong, isCurrentAccount));
+        } catch (NumberFormatException ignored) {}
+    }
+
+    private void undoAccountTransaction(final Long accountId, final Long transactionId,
+            final boolean isCurrentAccount) {
+        final JsonObject payload = new JsonObject();
+        payload.addProperty("locale", "en");
+        payload.addProperty("dateFormat", "dd MMMM yyyy");
+        final CommandWrapper cmd = isCurrentAccount
+            ? new CommandWrapperBuilder()
+                .undoCurrentAccountTransaction(accountId, transactionId)
+                .withJson(payload.toString()).build()
+            : new CommandWrapperBuilder()
+                .undoSavingsAccountTransaction(accountId, transactionId)
+                .withJson(payload.toString()).build();
+        fineractRequestContextHolder.setAttribute(SynchronousCommandProcessingService.COMMAND_SOURCE_ID, null);
+        commandsSourceWritePlatformService.logCommandSource(cmd);
+    }
+
     private String executeSavingsDeposit(
             final Long savingsAccountId, final BigDecimal amount,
             final Long paymentTypeId, final String txnDateStr, final String note) {
@@ -576,8 +750,6 @@ public class ClerkDisbursementRequestApiResource {
             .savingsAccountDeposit(savingsAccountId)
             .withJson(payload.toString())
             .build();
-        // Clear the stored command source ID so each deposit is treated as a fresh command,
-        // not a retry of the previous deposit within the same HTTP request.
         fineractRequestContextHolder.setAttribute(SynchronousCommandProcessingService.COMMAND_SOURCE_ID, null);
         final CommandProcessingResult result = commandsSourceWritePlatformService.logCommandSource(cmd);
         return result.getResourceId() != null ? result.getResourceId().toString() : null;
@@ -750,4 +922,319 @@ public class ClerkDisbursementRequestApiResource {
         fineractRequestContextHolder.setAttribute(SynchronousCommandProcessingService.COMMAND_SOURCE_ID, null);
         commandsSourceWritePlatformService.logCommandSource(cmd);
     }
+
+    // ── Combined GL entry helpers ─────────────────────────────────────────────
+
+    /** Carries savings-control GL data for one account in a combined journal entry. */
+    private static final class GlEntry {
+        final Long glAccountId;
+        final BigDecimal amount;
+        final String accountRef;       // savings account number shown in GL comments; null for source/target GL
+        final String txnId;            // full Fineract transaction_id (e.g. "S123"); null for pure GL entries
+        final Long savingsAccountId;   // numeric savings account ID for GL entity linking; null for GL-only entries
+
+        GlEntry(final Long glAccountId, final BigDecimal amount,
+                final String accountRef, final String txnId) {
+            this(glAccountId, amount, accountRef, txnId, null);
+        }
+
+        GlEntry(final Long glAccountId, final BigDecimal amount,
+                final String accountRef, final String txnId, final Long savingsAccountId) {
+            this.glAccountId = glAccountId;
+            this.amount = amount;
+            this.accountRef = accountRef;
+            this.txnId = txnId;
+            this.savingsAccountId = savingsAccountId;
+        }
+    }
+
+    /**
+     * Finds the savings-control GL account ID from a Fineract auto-created journal entry.
+     * typeEnum=1 (CREDIT) → SavingsControl for deposits (DR CashVault / CR SavingsControl).
+     * typeEnum=2 (DEBIT)  → SavingsControl for withdrawals (DR SavingsControl / CR CashVault).
+     */
+    private Long findAccountGlFromTxn(final String fullTxnId, final int typeEnum) {
+        final List<Map<String, Object>> rows = jdbcTemplate.queryForList(
+            "SELECT account_id FROM acc_gl_journal_entry"
+            + " WHERE transaction_id = ? AND type_enum = ? LIMIT 1",
+            fullTxnId, typeEnum);
+        return rows.isEmpty() ? null : ((Number) rows.get(0).get("account_id")).longValue();
+    }
+
+    /**
+     * Marks all Fineract auto-created journal entries for these transactions as reversed=true.
+     * Reversed entries are excluded from GL reports — only our direct combined entry is visible.
+     * Compensation: unmarkTxnGlEntriesReversed() restores them if the combined entry fails.
+     */
+    private void markTxnGlEntriesReversed(final List<GlEntry> entries) {
+        for (final GlEntry e : entries) {
+            if (e.txnId != null) {
+                jdbcTemplate.update(
+                    "UPDATE acc_gl_journal_entry SET reversed = true WHERE transaction_id = ?",
+                    e.txnId);
+            }
+        }
+    }
+
+    /** Compensation for markTxnGlEntriesReversed — restores reversed=false so Fineract undo is clean. */
+    private void unmarkTxnGlEntriesReversed(final List<GlEntry> entries) {
+        for (final GlEntry e : entries) {
+            if (e.txnId != null) {
+                jdbcTemplate.update(
+                    "UPDATE acc_gl_journal_entry SET reversed = false WHERE transaction_id = ?",
+                    e.txnId);
+            }
+        }
+    }
+
+    /**
+     * After posting a combined journal entry, links each debit (typeEnum=2) or credit (typeEnum=1)
+     * row to its savings account so the GL view shows ACCOUNT NO instead of "—".
+     * Rows are matched to entries by insertion order (Fineract inserts in JSON array order).
+     */
+    private void linkGlEntriesToSavingsAccounts(final String glTxnId,
+            final List<GlEntry> entries, final int typeEnum) {
+        final List<Long> rowIds = jdbcTemplate.queryForList(
+            "SELECT id FROM acc_gl_journal_entry WHERE transaction_id = ? AND type_enum = ? ORDER BY id ASC",
+            Long.class, glTxnId, typeEnum);
+        for (int i = 0; i < Math.min(rowIds.size(), entries.size()); i++) {
+            final Long savingsAccId = entries.get(i).savingsAccountId;
+            if (savingsAccId != null) {
+                jdbcTemplate.update(
+                    "UPDATE acc_gl_journal_entry SET entity_type_enum = 2, entity_id = ? WHERE id = ?",
+                    savingsAccId, rowIds.get(i));
+            }
+        }
+    }
+
+    /** Returns the Savings Control GL account ID for this savings account (from acc_product_mapping). */
+    private Long getSavingsControlGlId(final Long savingsAccountId) {
+        final List<Map<String, Object>> rows = jdbcTemplate.queryForList(
+            "SELECT apm.gl_account_id FROM m_savings_account sa "
+            + "JOIN acc_product_mapping apm ON apm.product_id = sa.product_id "
+            + "WHERE sa.id = ? AND apm.product_type = 2 AND apm.financial_account_type = 2 LIMIT 1",
+            savingsAccountId);
+        return rows.isEmpty() ? null : ((Number) rows.get(0).get("gl_account_id")).longValue();
+    }
+
+    /**
+     * Real CBS book transfer: directly credits a savings account without going through
+     * Fineract's cash deposit API. This avoids the CashVault intermediary GL entry entirely.
+     * Validates account is ACTIVE (status_enum=300), then inserts a savings transaction
+     * record and updates the balance. Running balance / cumulative balance fields are
+     * recalculated by Fineract's nightly updateRunningBalance batch job.
+     */
+    private long directCreditSavingsAccount(final Long accountId, final BigDecimal amount,
+            final Long officeId, final String txnDate, final AppUser currentUser) {
+        final List<Map<String, Object>> accts = jdbcTemplate.queryForList(
+            "SELECT status_enum, account_balance_derived, total_deposits_derived FROM m_savings_account WHERE id = ?",
+            accountId);
+        if (accts.isEmpty()) {
+            throw new RuntimeException("Savings account " + accountId + " not found.");
+        }
+        final int statusEnum = ((Number) accts.get(0).get("status_enum")).intValue();
+        if (statusEnum != 300) {
+            throw new RuntimeException(
+                "Savings account " + accountId + " is not active (status=" + statusEnum + ").");
+        }
+        final BigDecimal currentBalance = accts.get(0).get("account_balance_derived") != null
+            ? (BigDecimal) accts.get(0).get("account_balance_derived") : BigDecimal.ZERO;
+
+        final java.sql.Date sqlDate = java.sql.Date.valueOf(txnDate);
+        final OffsetDateTime now = OffsetDateTime.now();
+        final String refNo = UUID.randomUUID().toString().replace("-", "").substring(0, 20);
+        final Long userId = currentUser.getId();
+
+        final KeyHolder kh = new GeneratedKeyHolder();
+        jdbcTemplate.update(con -> {
+            final PreparedStatement ps = con.prepareStatement(
+                "INSERT INTO m_savings_account_transaction "
+                + "(savings_account_id, office_id, payment_detail_id, transaction_type_enum, "
+                + "is_reversed, transaction_date, amount, submitted_on_date, ref_no, "
+                + "running_balance_derived, is_lien_transaction, "
+                + "created_by, last_modified_by, created_on_utc, last_modified_on_utc) "
+                + "VALUES (?, ?, NULL, 1, false, ?, ?, ?, ?, ?, false, ?, ?, ?, ?)",
+                new String[]{"id"});
+            ps.setLong(1, accountId);
+            ps.setLong(2, officeId);
+            ps.setDate(3, sqlDate);
+            ps.setBigDecimal(4, amount);
+            ps.setDate(5, sqlDate);
+            ps.setString(6, refNo);
+            ps.setBigDecimal(7, currentBalance.add(amount));
+            ps.setLong(8, userId);
+            ps.setLong(9, userId);
+            ps.setObject(10, now);
+            ps.setObject(11, now);
+            return ps;
+        }, kh);
+        final long txnId = Objects.requireNonNull(kh.getKey()).longValue();
+
+        jdbcTemplate.update(
+            "UPDATE m_savings_account SET "
+            + "account_balance_derived = account_balance_derived + ?, "
+            + "total_deposits_derived = total_deposits_derived + ? "
+            + "WHERE id = ?",
+            amount, amount, accountId);
+
+        return txnId;
+    }
+
+    /** Compensation for directCreditSavingsAccount — marks transaction reversed and restores balance. */
+    private void directReverseSavingsCredit(final Long accountId, final BigDecimal amount, final long txnId) {
+        jdbcTemplate.update(
+            "UPDATE m_savings_account_transaction SET is_reversed = true WHERE id = ?", txnId);
+        jdbcTemplate.update(
+            "UPDATE m_savings_account SET "
+            + "account_balance_derived = account_balance_derived - ?, "
+            + "total_deposits_derived = total_deposits_derived - ? "
+            + "WHERE id = ?",
+            amount, amount, accountId);
+    }
+
+    /** Returns the Savings Control GL account ID for this current account (from acc_product_mapping). */
+    private Long getCurrentControlGlId(final Long currentAccountId) {
+        final List<Map<String, Object>> rows = jdbcTemplate.queryForList(
+            "SELECT apm.gl_account_id FROM m_current_account ca "
+            + "JOIN acc_product_mapping apm ON apm.product_id = ca.product_id "
+            + "WHERE ca.id = ? AND apm.product_type = 2 AND apm.financial_account_type = 2 LIMIT 1",
+            currentAccountId);
+        return rows.isEmpty() ? null : ((Number) rows.get(0).get("gl_account_id")).longValue();
+    }
+
+    /**
+     * Real CBS book transfer: directly credits a current account without going through
+     * Fineract's cash deposit API. No CashVault entry is created anywhere in the DB.
+     * Validates account is ACTIVE (status_enum=300), inserts a current account transaction
+     * record, updates account_balance_derived and total_deposits_derived.
+     */
+    private long directCreditCurrentAccount(final Long accountId, final BigDecimal amount,
+            final Long officeId, final String txnDate, final AppUser currentUser, final String note) {
+        final List<Map<String, Object>> accts = jdbcTemplate.queryForList(
+            "SELECT status_enum, account_balance_derived FROM m_current_account WHERE id = ?", accountId);
+        if (accts.isEmpty()) {
+            throw new RuntimeException("Current account " + accountId + " not found.");
+        }
+        final int statusEnum = ((Number) accts.get(0).get("status_enum")).intValue();
+        if (statusEnum != 300) {
+            throw new RuntimeException(
+                "Current account " + accountId + " is not active (status=" + statusEnum + ").");
+        }
+        final BigDecimal currentBalance = accts.get(0).get("account_balance_derived") != null
+            ? (BigDecimal) accts.get(0).get("account_balance_derived") : BigDecimal.ZERO;
+
+        final java.sql.Date sqlDate = java.sql.Date.valueOf(txnDate);
+        final String refNo = UUID.randomUUID().toString().replace("-", "").substring(0, 20);
+        final Long userId = currentUser.getId();
+        final String remarks = note != null && !note.isBlank()
+            ? (note.length() > 490 ? note.substring(0, 490) : note) + " [GL book transfer]"
+            : "GL book transfer";
+
+        final KeyHolder kh = new GeneratedKeyHolder();
+        jdbcTemplate.update(con -> {
+            final PreparedStatement ps = con.prepareStatement(
+                "INSERT INTO m_current_account_transaction "
+                + "(current_account_id, office_id, transaction_type_enum, transaction_date, amount, "
+                + "is_reversed, is_reversal, is_manual, is_lien_transaction, "
+                + "ref_no, submitted_on_date, running_balance_derived, remarks, created_date, created_by) "
+                + "VALUES (?, ?, 1, ?, ?, false, false, false, false, ?, ?, ?, ?, CURRENT_TIMESTAMP, ?)",
+                new String[]{"id"});
+            ps.setLong(1, accountId);
+            ps.setLong(2, officeId);
+            ps.setDate(3, sqlDate);
+            ps.setBigDecimal(4, amount);
+            ps.setString(5, refNo);
+            ps.setDate(6, sqlDate);
+            ps.setBigDecimal(7, currentBalance.add(amount));
+            ps.setString(8, remarks);
+            ps.setLong(9, userId);
+            return ps;
+        }, kh);
+        final long txnId = Objects.requireNonNull(kh.getKey()).longValue();
+
+        jdbcTemplate.update(
+            "UPDATE m_current_account SET "
+            + "account_balance_derived = account_balance_derived + ?, "
+            + "total_deposits_derived = total_deposits_derived + ? "
+            + "WHERE id = ?",
+            amount, amount, accountId);
+
+        return txnId;
+    }
+
+    /** Compensation for directCreditCurrentAccount — marks transaction reversed and restores balance. */
+    private void directReverseCurrentCredit(final Long accountId, final BigDecimal amount, final long txnId) {
+        jdbcTemplate.update(
+            "UPDATE m_current_account_transaction SET is_reversed = true WHERE id = ?", txnId);
+        jdbcTemplate.update(
+            "UPDATE m_current_account SET "
+            + "account_balance_derived = account_balance_derived - ?, "
+            + "total_deposits_derived = total_deposits_derived - ? "
+            + "WHERE id = ?",
+            amount, amount, accountId);
+    }
+
+    /**
+     * Posts ONE combined journal entry with multiple debits and credits via Fineract's
+     * createJournalEntry API. Each debit/credit carries the savings account reference
+     * in the overall comments so the GL entry identifies which accounts were affected.
+     *
+     * Collection:    debits = [SavingsControl per account], credits = [targetGL]
+     * Disbursement:  debits = [sourceGL],                  credits = [SavingsControl per account]
+     */
+    private String postCombinedJournalEntry(
+            final List<GlEntry> debits, final List<GlEntry> credits,
+            final Long officeId, final String currencyCode,
+            final String txnDateStr, final String comments) {
+
+        final JsonArray debitArr = new JsonArray();
+        for (final GlEntry e : debits) {
+            final JsonObject d = new JsonObject();
+            d.addProperty("glAccountId", e.glAccountId);
+            d.addProperty("amount", e.amount);
+            debitArr.add(d);
+        }
+        final JsonArray creditArr = new JsonArray();
+        for (final GlEntry e : credits) {
+            final JsonObject c = new JsonObject();
+            c.addProperty("glAccountId", e.glAccountId);
+            c.addProperty("amount", e.amount);
+            creditArr.add(c);
+        }
+
+        final JsonObject payload = new JsonObject();
+        payload.addProperty("officeId", officeId);
+        payload.addProperty("transactionDate", formatForFineract(txnDateStr));
+        payload.addProperty("dateFormat", "dd MMMM yyyy");
+        payload.addProperty("locale", "en");
+        payload.addProperty("currencyCode", currencyCode != null ? currencyCode : "INR");
+        if (comments != null && !comments.isBlank()) {
+            payload.addProperty("comments", comments);
+        }
+        payload.add("debits", debitArr);
+        payload.add("credits", creditArr);
+
+        final CommandWrapper cmd = new CommandWrapperBuilder()
+            .createJournalEntry()
+            .withJson(payload.toString())
+            .build();
+        fineractRequestContextHolder.setAttribute(SynchronousCommandProcessingService.COMMAND_SOURCE_ID, null);
+        final CommandProcessingResult result = commandsSourceWritePlatformService.logCommandSource(cmd);
+        return result != null ? result.getTransactionId() : null;
+    }
+
+    /** Builds the GL entry comments string listing all affected account numbers. */
+    private String buildGlEntryComment(final String mode, final List<GlEntry> entries,
+            final String description) {
+        final StringBuilder sb = new StringBuilder(mode).append(":");
+        for (final GlEntry e : entries) {
+            if (e.accountRef != null) {
+                sb.append(" A/C ").append(e.accountRef).append(" ₹").append(e.amount).append(";");
+            }
+        }
+        if (description != null && !description.isBlank()) {
+            sb.append(" ").append(description);
+        }
+        return sb.toString();
+    }
 }

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

@@ -361,4 +361,5 @@
     <include file="parts/0331_add_gl_columns_to_cashier_deposit_request.xml" relativeToChangelogFile="true"/>
     <include file="parts/0332_create_clerk_disbursement_request.xml" relativeToChangelogFile="true"/>
     <include file="parts/0333_rename_disbursed_to_withdrawn.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0334_clerk_disbursement_add_error_message.xml" relativeToChangelogFile="true"/>
 </databaseChangeLog>

fineract-provider/src/main/resources/db/changelog/tenant/parts/0334_clerk_disbursement_add_error_message.xml

@@ -0,0 +1,17 @@
+<?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">
+
+    <changeSet id="0334_clerk_disbursement_add_error_message" author="CBS">
+        <preConditions onFail="MARK_RAN">
+            <tableExists tableName="m_clerk_disbursement_request"/>
+            <not><columnExists tableName="m_clerk_disbursement_request" columnName="error_message"/></not>
+        </preConditions>
+        <addColumn tableName="m_clerk_disbursement_request">
+            <column name="error_message" type="VARCHAR(1000)"/>
+        </addColumn>
+    </changeSet>
+
+</databaseChangeLog>