docs(audit): align documentation with post-remediation backend reality

- Update data model enums to match backend models
- Update API reference auth requirements
- Add dispute module references and warning blocks
- Add 2026-05-24 audit remediation callout to Overview
- Generate task breakdowns and audit artifacts
- Add doc alignment report (.taskmaster/reports/)

Taskmaster/Tasks/task-4-3.md

@@ -0,0 +1,35 @@
+---
+taskmaster_id: "4.3"
+status: "pending"
+priority: "high"
+depends_on: ["2"]
+parent_id: "4"
+source: "taskmaster"
+generated_at: "2026-05-24T07:15:25.199Z"
+---
+
+# 4.3 - Specify funds ledger and escrow state machine
+
+- [ ] 4.3 - Specify funds ledger and escrow state machine #taskmaster #priority/high #status/pending ⏫ 🆔 tm-4-3 ⛔ tm-2
+
+## Metadata
+
+| Field | Value |
+| --- | --- |
+| Taskmaster ID | 4.3 |
+| Status | pending |
+| Priority | high |
+| Dependencies | 2 |
+| Parent | 4 - Define backend security and refactor strategy from latest audit |
+
+## Description
+
+Define canonical money movement and legal state transitions before refactor or provider migration.
+
+## Details
+
+Create specs for FundsAccount, LedgerEntry, FundsBalance, gross paid, provider fees, platform fees, held, disputed, releasable, released, refunded, idempotency keys, reconciliation behavior, purchase request states, payment states, escrow/funds states, dispute states, valid transitions, forbidden transitions, and release/refund/admin override preconditions.
+
+## Verification
+
+Spec can be used to reject double-release, release-during-dispute, underfunded payout, and ambiguous provider-event scenarios.