Non Gov - Disbursement reversals

# Refund Recovery for Non-Government Partners

## Problem

Non-government partners receive funds via EFT instead of GL code disbursements. Once funds have been disbursed, a subsequent customer refund leaves BC Registries temporarily covering the refund amount.

We need a mechanism to recover these funds from the partner.

### Current Flow

```
Customer Payment
↓
BC Registries GL
↓
Disbursement Job
↓
CAS AP Payment
↓
Partner EFT
```

If a refund occurs after disbursement, the money must be collected back from the partner.

## Proposed Solution

Use **CAS Accounts Receivable (AR) invoices** to recover refunded amounts.

Partners will need to:
* Be set up as customers in CAS.
* Provide account, party, and site information.
* Link their bank account for AR collections.

These details will be stored in the `non_gov_disbursement_config` table.

## Refund Recovery Flow

A daily job will:

1. Identify refunds for transactions whose funds have already been disbursed.
2. Create an AR invoice in CAS for the refund amount.
3. CAS will debit the partner's bank account and credit the BC Registries GL account.

```
Refund
↓
Daily Recovery Job
↓
CAS AR Invoice
↓
Partner Bank Account
↓
BC Registries GL
```

## Settlement Processing

CAS publishes settlement files to FTP. During settlement processing, Pay will:

* Read AR invoice settlement records.
* Update the invoice status.
* Create receipt records using the existing receipt table with a separate type/status for AR invoice receipts.

Start by locating the non_gov_disbursement_config table, the daily recovery job, and the existing receipt table. Trace how refunds and disbursement status are represented, then review settlement files from FTP. Done means eligible refunds produce CAS AR invoices and settlement processing updates invoice status and creates appropriately typed receipt records.

Written by the indexing model from the issue text.