[shefa/services] Complete 40+ TODO implementations blocking test coverage

[EthosengineBot]

Context

Multiple shefa services have 40+ TODO comments indicating incomplete implementations, blocking test writing and coverage improvement.

Affected Files

• flow-planning.service.ts - 15 TODOs (925 lines)
• insurance-mutual.service.ts - 24 TODOs (1027 lines)
• family-community-protection.service.ts - Core feature stub

Common Patterns

• Stub implementations returning empty data
• Incomplete state machine transitions
• Missing business logic for budget/capacity calculations
• Hardcoded magic numbers (5, 13) used 20+ times

Acceptance Criteria

• Complete flow-planning budget/capacity calculations
• Implement insurance-mutual claim adjustment workflows
• Complete family-community-protection core features
• Extract magic numbers to named constants
• Add tests for completed implementations
• Coverage reaches 50%+ on these services

Estimated Effort

16-24 hours (requires domain knowledge)

Priority Justification

HIGH - These are financial services (shefa module) and incomplete implementations create compliance/accuracy risks.

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Created by quality-deep orchestrator - Sprint 3