Add audit subagent and restructure skill for progressive disclosure

- Add audit subagent that runs automatically after bill entries
- Create download-attachment.sh for retrieving invoice/receipt PDFs
- Create verify-pdf.py for PDF extraction with OCR fallback
- Restructure SKILL.md from 856 to 177 lines using reference files
- Move detailed content to references/:
  - schema.md: table schemas
  - workflows.md: code examples
  - queries.md: SQL queries and financial reports
  - audit.md: audit queries and remediation steps

references/queries.md

@@ -0,0 +1,181 @@
+# SQL Queries and Reports
+
+Common queries and financial report templates.
+
+## Contents
+- [Common Queries](#common-queries)
+- [Financial Reports](#financial-reports)
+  - [Balance Sheet](#balance-sheet)
+  - [Income Statement](#income-statement)
+  - [Trial Balance](#trial-balance)
+  - [AP Aging](#accounts-payable-aging)
+
+## Common Queries
+
+### Unpaid Bills by Vendor
+```sql
+SELECT v.Name, b.BillNumber, b.BillDate, b.Amount, b.AmountDue
+FROM Bills b
+JOIN Vendors v ON b.Vendor = v.id
+WHERE b.Status IN ('Open', 'Partial')
+ORDER BY b.DueDate
+```
+
+### Bills Summary by Vendor
+```sql
+SELECT v.Name as Vendor, COUNT(b.id) as Bills, SUM(b.Amount) as Total, SUM(b.AmountDue) as Due
+FROM Bills b
+JOIN Vendors v ON b.Vendor = v.id
+GROUP BY v.Name
+ORDER BY Total DESC
+```
+
+### Account Balances (Non-Zero)
+```sql
+SELECT Code, Name, Type, Balance
+FROM Accounts
+WHERE Balance != 0
+ORDER BY Code
+```
+
+### Owner Reimbursement Balance
+```sql
+SELECT Balance FROM Accounts WHERE Code = '2203'
+```
+
+### Expense Summary by Account
+```sql
+SELECT a.Code, a.Name, a.Balance
+FROM Accounts a
+WHERE a.Type = 'Expense' AND a.Balance != 0
+ORDER BY a.Balance DESC
+```
+
+### Transaction History for Account
+```sql
+SELECT t.Date, t.Description, t.Reference, tl.Debit, tl.Credit
+FROM TransactionLines tl
+JOIN Transactions t ON tl.Transaction = t.id
+WHERE tl.Account = {account_id}
+ORDER BY t.Date DESC
+```
+
+### Verify All Transactions Balance
+```sql
+SELECT id, Description, Total, IsBalanced
+FROM Transactions
+WHERE IsBalanced = false
+```
+
+## Financial Reports
+
+### Balance Sheet
+
+Shows Assets = Liabilities + Equity at a point in time.
+
+**Important:** Parent accounts roll up child balances. Query only top-level parents (Parent = 0) to avoid double-counting.
+
+```sql
+-- Assets, Liabilities, Equity (top-level only)
+SELECT Code, Name, Type, Balance
+FROM Accounts
+WHERE Type IN ('Asset', 'Liability', 'Equity')
+  AND Parent = 0
+ORDER BY Type, Code
+```
+
+```sql
+-- Net Income (for Equity section)
+SELECT
+  COALESCE(SUM(CASE WHEN Type = 'Income' THEN Balance ELSE 0 END), 0) -
+  COALESCE(SUM(CASE WHEN Type = 'Expense' THEN Balance ELSE 0 END), 0) as NetIncome
+FROM Accounts
+WHERE Type IN ('Income', 'Expense')
+  AND id NOT IN (SELECT DISTINCT Parent FROM Accounts WHERE Parent != 0)
+```
+
+**Presentation:**
+| **Assets** | |
+|---|---:|
+| Cash & Bank Accounts | $X.XX |
+| Accounts Receivable | $X.XX |
+| **Total Assets** | **$X.XX** |
+
+| **Liabilities** | |
+|---|---:|
+| Accounts Payable | $X.XX |
+| Due to Owner | $X.XX |
+| **Total Liabilities** | **$X.XX** |
+
+| **Equity** | |
+|---|---:|
+| Retained Earnings | $X.XX |
+| Net Income (Loss) | $X.XX |
+| **Total Equity** | **$X.XX** |
+
+| **Total Liabilities + Equity** | **$X.XX** |
+
+### Income Statement
+
+Shows Revenue - Expenses = Net Income for a period.
+
+```sql
+SELECT Code, Name, Type, Balance
+FROM Accounts
+WHERE Type IN ('Income', 'Expense')
+  AND Balance != 0
+  AND id NOT IN (SELECT DISTINCT Parent FROM Accounts WHERE Parent != 0)
+ORDER BY Type DESC, Code
+```
+
+**Presentation:**
+| **Income** | |
+|---|---:|
+| Service Revenue | $X.XX |
+| **Total Income** | **$X.XX** |
+
+| **Expenses** | |
+|---|---:|
+| Software & Subscriptions | $X.XX |
+| Professional Services | $X.XX |
+| **Total Expenses** | **$X.XX** |
+
+| **Net Income (Loss)** | **$X.XX** |
+
+### Trial Balance
+
+Lists all accounts with non-zero balances. Debits should equal Credits.
+
+```sql
+SELECT
+  Code,
+  Name,
+  Type,
+  CASE WHEN Type IN ('Asset', 'Expense') THEN Balance ELSE 0 END as Debit,
+  CASE WHEN Type IN ('Liability', 'Equity', 'Income') THEN Balance ELSE 0 END as Credit
+FROM Accounts
+WHERE Balance != 0
+  AND id NOT IN (SELECT DISTINCT Parent FROM Accounts WHERE Parent != 0)
+ORDER BY Code
+```
+
+### Accounts Payable Aging
+
+```sql
+SELECT
+  v.Name as Vendor,
+  b.BillNumber,
+  b.BillDate,
+  b.DueDate,
+  b.AmountDue,
+  CASE
+    WHEN b.DueDate >= strftime('%s', 'now') THEN 'Current'
+    WHEN b.DueDate >= strftime('%s', 'now') - 2592000 THEN '1-30 Days'
+    WHEN b.DueDate >= strftime('%s', 'now') - 5184000 THEN '31-60 Days'
+    ELSE '60+ Days'
+  END as Aging
+FROM Bills b
+JOIN Vendors v ON b.Vendor = v.id
+WHERE b.Status IN ('Open', 'Partial')
+ORDER BY b.DueDate
+```