Unable to delete account if the project is removed

### problem

Unable to delete account if the project is removed

### versions

ACS 4.22

### The steps to reproduce the bug

1. Create a project

2. Create a account/user with User role

3. Add User to the project, Select the project role as Admin

5. Delete the project with clean up option

6. Delete the user

7. Disable the account and Delete the account >> Exception observed

```
2026-02-06 05:19:09,201 DEBUG [c.c.a.ApiServer] (qtp1390913202-23:[ctx-52b15b57, ctx-b39021de]) (logid:c0aa78bd) Retrieved cmdEventType from job info: ACCOUNT.DELETE
2026-02-06 05:19:09,203 INFO [o.a.c.f.j.i.AsyncJobMonitor] (API-Job-Executor-22:[ctx-54696ea9, job-166]) (logid:92e3ffb4) Add job-166 into job monitoring
2026-02-06 05:19:09,204 DEBUG [o.a.c.f.j.i.AsyncJobManagerImpl] (qtp1390913202-23:[ctx-52b15b57, ctx-b39021de]) (logid:c0aa78bd) submit async job-166, details: AsyncJob {"accountId":2,"cmd":"org.apache.cloudstack.api.command.admin.account.DeleteAccountCmd","cmdInfo":"{\"response\":\"json\",\"ctxUserId\":\"2\",\"sessionkey\":\"nDTziuDnO4qxnRScKDVyKQTZukU\",\"httpmethod\":\"POST\",\"ctxStartEventId\":\"623\",\"id\":\"f004ffb3-f8d0-4297-8951-fc83bdd10fad\",\"ctxDetails\":\"{\\\"interface com.cloud.user.Account\\\":\\\"f004ffb3-f8d0-4297-8951-fc83bdd10fad\\\"}\",\"ctxAccountId\":\"2\",\"uuid\":\"f004ffb3-f8d0-4297-8951-fc83bdd10fad\",\"cmdEventType\":\"ACCOUNT.DELETE\"}","cmdVersion":0,"completeMsid":null,"created":null,"id":166,"initMsid":32988016411316,"instanceId":12,"instanceType":"Account","lastPolled":null,"lastUpdated":null,"processStatus":0,"removed":null,"result":null,"resultCode":0,"status":"IN_PROGRESS","userId":2,"uuid":"1ba7a022-f715-4df5-a771-99e59e80e38f"}
2026-02-06 05:19:09,204 DEBUG [o.a.c.f.j.i.AsyncJobManagerImpl$5] (API-Job-Executor-22:[ctx-54696ea9, job-166]) (logid:1ba7a022) Executing AsyncJob {"accountId":2,"cmd":"org.apache.cloudstack.api.command.admin.account.DeleteAccountCmd","cmdInfo":"{\"response\":\"json\",\"ctxUserId\":\"2\",\"sessionkey\":\"nDTziuDnO4qxnRScKDVyKQTZukU\",\"httpmethod\":\"POST\",\"ctxStartEventId\":\"623\",\"id\":\"f004ffb3-f8d0-4297-8951-fc83bdd10fad\",\"ctxDetails\":\"{\\\"interface com.cloud.user.Account\\\":\\\"f004ffb3-f8d0-4297-8951-fc83bdd10fad\\\"}\",\"ctxAccountId\":\"2\",\"uuid\":\"f004ffb3-f8d0-4297-8951-fc83bdd10fad\",\"cmdEventType\":\"ACCOUNT.DELETE\"}","cmdVersion":0,"completeMsid":null,"created":null,"id":166,"initMsid":32988016411316,"instanceId":12,"instanceType":"Account","lastPolled":null,"lastUpdated":null,"processStatus":0,"removed":null,"result":null,"resultCode":0,"status":"IN_PROGRESS","userId":2,"uuid":"1ba7a022-f715-4df5-a771-99e59e80e38f"}
2026-02-06 05:19:09,205 DEBUG [c.c.a.ApiServlet] (qtp1390913202-23:[ctx-52b15b57, ctx-b39021de]) (logid:c0aa78bd) ===END=== 10.0.3.251 -- POST
command=deleteAccount
response=json
id=f004ffb3-f8d0-4297-8951-fc83bdd10fad
sessionkey=nDTziuDnO4qxnRScKDVyKQTZukU

2026-02-06 05:19:09,207 DEBUG [c.c.u.AccountManagerImpl] (API-Job-Executor-22:[ctx-54696ea9, job-166, ctx-32d73b76]) (logid:1ba7a022) Account [Account [{"accountName":"admin","id":2,"uuid":"ef7f35bc-fffc-11f0-8d07-1e009f0002b4"}]] has access to resource.
2026-02-06 05:19:09,223 DEBUG [o.a.c.f.j.i.AsyncJobManagerImpl] (API-Job-Executor-22:[ctx-54696ea9, job-166]) (logid:1ba7a022) Complete async job-166, jobStatus: FAILED, resultCode: 431, result: org.apache.cloudstack.api.response.ExceptionResponse/null/{"uuidList":[],"errorcode":"431","errortext":"Unable to delete account [12], because it manages the following project(s): [4]. Please, remove the account from these projects or demote it to a regular project role first."}

```

### What to do about it?

Account should get deleted

Start with the deleteAccount API and DeleteAccountCmd entry point shown in the log, then reproduce the account and project cleanup sequence described in the issue. Trace the failure that reports the deleted project as still managed by the account. Done means the account can be disabled and deleted after its project is removed with cleanup enabled.

Written by the indexing model from the issue text.