LCFS - Create missing supplemental report #3 for compliance report chain

Description

A supplemental report #3 exists in the legacy TFRS system but was not created in LCFS during migration. This report needs to be created with its associated adjustment transaction and proper history records to complete the compliance report chain.

Acceptance Criteria

• Supplemental Report #3 is created and linked to the existing report chain
• Adjustment transaction is created and linked to the report
• Compliance report history records reflect the correct workflow (Draft → Submitted → Recommended → Assessed)
• Legacy ID is preserved for traceability

Technical Details

• Create SQL migration script that:
  • Inserts adjustment transactions with proper effective dates
  • Creates compliance reports with correct version numbers
  • Links reports to existing report chains via compliance_report_group_uuid
  • Preserves legacy system IDs for audit trail
  • Creates history records with appropriate user IDs and timestamps
  • Updates compliance report summaries with adjustment impacts

Example Structure

-- 1. Create adjustment transaction
INSERT INTO transaction (compliance_units, organization_id, transaction_action, ...)

-- 2. Create compliance report
INSERT INTO compliance_report (version, legacy_id, transaction_id, ...)

-- 3. Create organization snapshot
INSERT INTO compliance_report_organization_snapshot (...)

-- 4. Create compliance report summary
INSERT INTO compliance_report_summary (line_20_surplus_deficit_units, ...)

-- 5. Create history records
INSERT INTO compliance_report_history (user_profile_id, compliance_report_status_id, ...)

Testing

• Verify report chain integrity
• Confirm transaction balances are correct
• Validate history records show proper workflow
• Check legacy ID mapping

Notes

• Ensure all timestamps use the original dates from TFRS
• User profile IDs must match the actual users who performed actions
• Transaction amounts may be negative for adjustments/reductions