Ability to override allowableEncumbrance/allowableExpenditure

Overview

As part of fiscal year rollover we need the ability to allow transactions that normally wouldn't be permitted. The use case is that we rolled over to a new fiscal year, and there's some period of time where we need to be able to transact against the new budgets before money is actually allocated to them. To accomplish this, we introduce two new fields into the ledger:

• restrictEncumbrance - boolean, required, default: true
• restrictExpenditures - boolean, required, default: true

These flags are factored into the checks that occur when payments and encumbrances are made. They effectively allow us to bypass the checks against allowableEncumbrance/allowableExpenditure. (See the wiki for details)

This story is solely to update the schemas.

Acceptance Criteria

• schemas and examples are updated
• sample data is updated
• unit tests are updated as needed