TFRS - Date restrictions not working for compliance unit availability for HDE and IA

[Grulin]

Describe the Bug
In the TFRS dev environment, when an IDIR user inputs a historical data entry transfer or issues compliance units for an initiative agreement milestone, even if the effective date for these issuances is past March 31st, these compliance units are still available for use by a BCeID user to apply to compliance reports from previous years.

For example, if an IDIR user inputs a historical data entry transfer with an effective date of April 2nd, 2024, the BCeID user that is receiving these units can see them reflected, and apply them, from the available balance when they create a compliance report from 2022 and earlier.

Expected Behaviour
The available compliance unit balance should only reflect compliance units recorded before March 31st for application to a compliance reporting period. Those compliance units issued after March 31st should only be available for the current year they are received in and beyond.

For a visual explanation, please see this link:

https://bcgov.sharepoint.com/teams/08333/Shared%20Documents/General/Business%20concepts%20and%20process%20workflows/Available%20Compliance%20Unit%20Balance%202023-07-26.jpg?csf=1&web=1&e=IICkvy&isSPOFile=1&OR=Teams-HL&CT=1712161376085&clickparams=eyJBcHBOYW1lIjoiVGVhbXMtRGVza3RvcCIsIkFwcFZlcnNpb24iOiI0OS8yNDAyMjkyNDUxNyIsIkhhc0ZlZGVyYXRlZFVzZXIiOmZhbHNlfQ%3D%3D&cid=a0b77e4a-a36f-4db0-adba-809ff683b7ee

Actual Behaviour
The actual behaviour in the TFRS dev environment at the moment doesn't seem to have a date restriction on compliance unit availability for previous year reporting for compliance units recorded after March 31st. Compliance units issued after March 31st can still be applied to the previous year and earlier years as well.

Implications
The implication of this date restriction not being applied to HDE transfer and IA issuance is that BCeID users that receive these compliance units can apply them to compliance reports from previous years. For example, an IA issuance of 100 compliance units with an effective date of April 2nd, 2024 is available for use when drafting a 2021 compliance report.

Steps To Reproduce
Steps to reproduce the behaviour:
User/Role: IDIR

1. Go to 'Admin' tab>'HDE' tab
2. Click on 'Effective date' and enter April 2nd, 2024. Choose 'transfer' Input the rest of the data. Commit the transfer
3. Go to the receiving BCeID user account. Create a report for the 2021 period.
4. See the HDE transfer amount added to the organization's available balance.