test(spp_programs): add manager, payment, and fund tests (406 → 492 tests)

- test_managers.py: new file with 78 tests covering cycle manager,
  entitlement manager, payment manager, program manager, and
  deduplication manager (selection refs, state transitions, fund
  balance, prepare/approve/cancel flows, constraints)
- test_payment_and_accounting.py: new file with 27 tests covering
  spp.payment (creation, status, deletion guards), spp.payment.batch
  (linking, cascade delete), spp.program.fund (post/cancel/reset
  state machine, deletion guards), account.journal extensions
- test_cycle_auto_approve_fund_check.py: rewritten to use proper
  approval mixin workflow (submit → review → approve) instead of
  directly setting states; all 6 fund-check tests now pass

Author: gonzalesedwin1123

spp_programs/tests/__init__.py

@@ -23,4 +23,6 @@
 from . import test_entitlement_manager_inkind
 from . import test_rejection_wizards
 from . import test_program_membership
-# test_cycle_auto_approve_fund_check: needs rewrite for approval mixin workflow
+from . import test_payment_and_accounting
+from . import test_managers
+from . import test_cycle_auto_approve_fund_check