Implement fin-hub T24-T26: ingest, runway, coupling, RaaS packaging

Add CSV importers, runway calculator, budget alerts, cross-hub coupling
emitters, finhub CLI, and raas-mvp-packaging docs with full test coverage.

src/fin_hub/services/alerts.py

@@ -0,0 +1,60 @@
+"""Budget and runway alert evaluation."""
+
+from __future__ import annotations
+
+from dataclasses import dataclass
+
+from fin_hub.services.runway import RunwayResult
+
+
+@dataclass(frozen=True)
+class BudgetAlert:
+    code: str
+    severity: str
+    summary: str
+    detail: dict
+
+    def as_dict(self) -> dict:
+        return {
+            "code": self.code,
+            "severity": self.severity,
+            "summary": self.summary,
+            "detail": self.detail,
+        }
+
+
+def evaluate_budget_alerts(
+    *,
+    runway: RunwayResult,
+    allocated: float | None = None,
+    spent: float | None = None,
+) -> list[BudgetAlert]:
+    alerts: list[BudgetAlert] = []
+    if runway.below_threshold and runway.monthly_burn > 0:
+        alerts.append(
+            BudgetAlert(
+                code="runway_below_threshold",
+                severity="high",
+                summary=(
+                    f"Projected runway {runway.months_remaining:.1f} months "
+                    f"is below threshold {runway.alert_threshold_months:.1f}"
+                ),
+                detail=runway.as_dict(),
+            )
+        )
+    if allocated is not None and spent is not None and allocated > 0:
+        utilisation = spent / allocated
+        if utilisation >= 0.8:
+            alerts.append(
+                BudgetAlert(
+                    code="budget_pressure",
+                    severity="medium" if utilisation < 1.0 else "high",
+                    summary=f"Budget utilisation at {utilisation * 100:.0f}%",
+                    detail={
+                        "allocated": allocated,
+                        "spent": spent,
+                        "utilisation": utilisation,
+                    },
+                )
+            )
+    return alerts