[T014] Final: Manual smoke test for all roles

[EmiyaKiritsugu3]

Feature: Financial Role Access Control — Phase N Polish

Manual smoke test:

• (a) Log in as GERENTE → financeiro and planos render ✅, sidebar shows both links ✅
• (b) Log in as RECEPCIONISTA → both routes redirect to /dashboard ✅, sidebar hides both links ✅
• (c) Log in as INSTRUTOR → same as RECEPCIONISTA ✅

See specs/003-002-us00-financial/plan.md Quickstart section for full test flow.