Where it lives

Money → Receipts tab. Lists every transaction where the "needs receipt" flag is on AND no receipt is yet attached.

Workflow

For each row:

• Tap Attach receipt → opens file picker (mobile triggers the rear camera automatically)
• Take the photo / pick the file
• Frank uploads it, runs OCR (extracts amount, date, merchant), links the document to the transaction, and the row clears from the queue

If you decide a transaction doesn't need substantiating after all, tap Clear flag instead.

Who can flag a transaction needs-receipt

Two people:

• You — toggle "Needs receipt" on any transaction from the edit modal
• Your practitioner (if you've shared with an accountant or bookkeeper) — same toggle in their view of your transactions

Everything they flag shows up in your queue. They see the same queue from their side so they know which receipts you've cleared.

What the receipt is used for

A single receipt linked to a transaction serves all three purposes:

• Tax pack: included in your year-end accountant pack export
• Substantiation: ATO compliance (>$82.50 work expense rule)
• Reimbursement: if the transaction is also flagged expensable to employer, the receipt is referenced in the monthly expense report PDF

One receipt covers everything. No duplication.

Privacy

Receipts are stored encrypted at rest in Supabase Storage. The OCR'd text is searchable from Frank's chat ("Frank, what was that coffee receipt from last Tuesday?"). Receipts are owner-only by default; practitioners only see them if you've toggled "share with practice" on the document or uploaded under the canonical tax_document type.