Void Statement

Void an issued statement and RELEASE the receipts/expenses it claimed.

Correction mechanic, not a deletion: the payout row stays, marked void with a reason and an actor, and the ledger rows it consumed get payout_id = null so a corrected statement can pick them up. Sec 5.5 requires an auditable ledger, so nothing is erased.

A settled statement cannot be voided. Once record_settlement has recorded a disbursement that happened in the real world, voiding would put Atlas's books at odds with a bank movement it cannot reverse — that is a correcting entry an operator must make deliberately, not a status flip.