Investigate STOB 3000 debit balance

**Background:**
OCG flagged that the STRR STOB 3000 GL account consistently shows a debit (positive) balance. As a liability account holding partner revenue between cash receipt and disbursement, it should show a credit balance. A persistent debit balance suggests revenue may have been over-disbursed to the partner ministry.

Finance has asked for a recurring monthly reconciliation report of STOB 3000 transactions (cash receipts and disbursements), starting with STRR and eventually covering all STOB 3000 partners.

**Investigation to date:**
Ruled out - partial refund reversals are working correctly
71 STRR partial refunds totalling $13,040.65. All 71 have a corresponding partner_disbursements record with status REVERSED, and both feedback_on and processed_on populated - meaning each reversal was sent to CAS and the feedback was received and processed.

Ruled out - full refund reversals are working correctly
1,199 refunded STRR invoices ($348,375) have disbursement_status_code = REVERSED. A further 63 ($19,925) have NULL, meaning they were refunded before ever being disbursed - nothing to claw back. Zero invoices are stuck at COMPLETED after being refunded.

Ruled out - JV file pipeline is running Partner disbursement files (INBOX.F3505.*) are generated daily at ~02:01 and are reaching COMPLETED status via CAS feedback.

Note for Finance - the unique identifier they requested already exists Each JV detail line already carries a flow-through value of {invoice_id}-{partner_disbursement_id} (with a -PR suffix for partial refunds), and pay-queue parses it back out when processing CAS feedback. Finance's request to "include a unique identifier that would allow us to match the receipts" appears to already be satisfied at the file level. The open question is why this detail is not visible in the GL report they are working from.