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/auth/auth.guard.d.ts

@@ -1,8 +1,9 @@
-import { CanActivate, ExecutionContext } from '@nestjs/common';
-import { FirebaseService } from './firebase.service';
-export declare class AuthGuard implements CanActivate {
-    private firebaseService;
-    constructor(firebaseService: FirebaseService);
-    canActivate(context: ExecutionContext): Promise<boolean>;
-    private extractTokenFromHeader;
+import { ExecutionContext } from '@nestjs/common';
+import { Reflector } from '@nestjs/core';
+declare const AuthGuard_base: import("@nestjs/passport").Type<import("@nestjs/passport").IAuthGuard>;
+export declare class AuthGuard extends AuthGuard_base {
+    private reflector;
+    constructor(reflector: Reflector);
+    canActivate(context: ExecutionContext): boolean | Promise<boolean> | import("rxjs").Observable<boolean>;
 }
+export {};