feat: remove OTP gate from transactions, fix categories auth, add implementation plan

- Remove OtpGateGuard from transactions controller (OTP verified at login)
- Fix categories controller to use authenticated user instead of TEMP_USER_ID
- Add comprehensive implementation plan document
- Update .env.example with WEB_APP_URL
- Prepare for admin dashboard development

apps/api/dist/app.module.js

@@ -50,6 +50,7 @@ const users_module_1 = require("./users/users.module");
 const wallets_module_1 = require("./wallets/wallets.module");
 const transactions_module_1 = require("./transactions/transactions.module");
 const categories_module_1 = require("./categories/categories.module");
+const otp_module_1 = require("./otp/otp.module");
 let AppModule = class AppModule {
 };
 exports.AppModule = AppModule;
@@ -69,6 +70,7 @@ exports.AppModule = AppModule = __decorate([
             wallets_module_1.WalletsModule,
             transactions_module_1.TransactionsModule,
             categories_module_1.CategoriesModule,
+            otp_module_1.OtpModule,
         ],
         controllers: [health_controller_1.HealthController],
         providers: [],