GIMS v0.11.34.77 STAGED (non-destructive)
1. Restores navigation to the existing Annual Department Budgets module for authorized roles. Administrator financial-year controls are within this module.
2. Enables desktop sidebar collapse/expand with persistence; mobile drawer remains supported.
3. No IBRA deletions, no database mutations, no changed grant totals.
4. Historical IBRA separation remains pending database dependency audit and verified full export.
5. Budget-line dropdown requires database category/line diagnostic before changing schema or seeding data.
TEST FIRST ON STAGING. Do not overwrite production before validation.
