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/jwt.strategy.d.ts

@@ -0,0 +1,18 @@
+import { Strategy } from 'passport-jwt';
+export interface JwtPayload {
+    sub: string;
+    email: string;
+    iat?: number;
+    exp?: number;
+}
+declare const JwtStrategy_base: new (...args: [opt: import("passport-jwt").StrategyOptionsWithRequest] | [opt: import("passport-jwt").StrategyOptionsWithoutRequest]) => Strategy & {
+    validate(...args: any[]): unknown;
+};
+export declare class JwtStrategy extends JwtStrategy_base {
+    constructor();
+    validate(payload: JwtPayload): Promise<{
+        userId: string;
+        email: string;
+    }>;
+}
+export {};