diff --git a/backend/app/Http/Controllers/Api/ReportController.php b/backend/app/Http/Controllers/Api/ReportController.php
new file mode 100644
index 00000000..3677d2f8
--- /dev/null
+++ b/backend/app/Http/Controllers/Api/ReportController.php
@@ -0,0 +1,361 @@
+<?php
+
+namespace App\Http\Controllers\Api;
+
+use App\Http\Controllers\Controller;
+use App\Models\Allocation;
+use App\Models\Project;
+use App\Models\ProjectMonthPlan;
+use App\Models\TeamMember;
+use App\Services\ReconciliationCalculator;
+use App\Services\VarianceCalculator;
+use Carbon\Carbon;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Validator;
+
+/**
+ * @group Reports
+ *
+ * Endpoints for generating management reports with did/is/will views.
+ */
+class ReportController extends Controller
+{
+    public function __construct(
+        protected ReconciliationCalculator $reconciliationCalculator,
+        protected VarianceCalculator $varianceCalculator
+    ) {
+    }
+
+    /**
+     * Get allocation report
+     *
+     * Returns aggregated allocation data with lifecycle totals, month plans,
+     * execution hours, and variances. View type (did/is/will) is inferred
+     * from the date range relative to current month.
+     *
+     * @authenticated
+     *
+     * @queryParam start_date string required Start date (YYYY-MM-DD). Example: 2026-01-01
+     * @queryParam end_date string required End date (YYYY-MM-DD). Example: 2026-03-31
+     * @queryParam project_ids array optional Filter by project IDs. Example: ["uuid1", "uuid2"]
+     * @queryParam member_ids array optional Filter by team member IDs. Example: ["uuid1", "uuid2"]
+     *
+     * @response 200 {
+     *   "period": { "start": "2026-01-01", "end": "2026-03-31" },
+     *   "view_type": "is",
+     *   "projects": [...],
+     *   "members": [...],
+     *   "aggregates": {
+     *     "total_planned": 7200,
+     *     "total_allocated": 7100,
+     *     "total_variance": -100,
+     *     "status": "MATCH"
+     *   }
+     * }
+     */
+    public function allocations(Request $request): JsonResponse
+    {
+        $validator = Validator::make($request->all(), [
+            'start_date' => 'required|date_format:Y-m-d',
+            'end_date' => 'required|date_format:Y-m-d|after_or_equal:start_date',
+            'project_ids' => 'nullable|array',
+            'project_ids.*' => 'uuid|exists:projects,id',
+            'member_ids' => 'nullable|array',
+            'member_ids.*' => 'uuid|exists:team_members,id',
+        ]);
+
+        if ($validator->fails()) {
+            return response()->json([
+                'message' => 'Validation failed',
+                'errors' => $validator->errors(),
+            ], 422);
+        }
+
+        $startDate = Carbon::parse($request->input('start_date'));
+        $endDate = Carbon::parse($request->input('end_date'));
+        $viewType = $this->determineViewType($startDate, $endDate);
+
+        // Get projects with optional filtering
+        $projectsQuery = Project::query();
+        if ($request->has('project_ids')) {
+            $projectsQuery->whereIn('id', $request->input('project_ids'));
+        }
+        $projects = $projectsQuery->get();
+
+        // Get team members with optional filtering
+        $membersQuery = TeamMember::query();
+        if ($request->has('member_ids')) {
+            $membersQuery->whereIn('id', $request->input('member_ids'));
+        }
+        $members = $membersQuery->get();
+
+        // Get all plans for the period
+        $plans = ProjectMonthPlan::whereBetween('month', [$startDate->format('Y-m-d'), $endDate->format('Y-m-d')])
+            ->when($request->has('project_ids'), fn ($q) => $q->whereIn('project_id', $request->input('project_ids')))
+            ->get()
+            ->groupBy('project_id');
+
+        // Get all allocations for the period
+        $allocations = Allocation::whereBetween('month', [$startDate->format('Y-m-d'), $endDate->format('Y-m-d')])
+            ->when($request->has('project_ids'), fn ($q) => $q->whereIn('project_id', $request->input('project_ids')))
+            ->when($request->has('member_ids'), fn ($q) => $q->whereIn('team_member_id', $request->input('member_ids')))
+            ->get();
+
+        // Build project report data
+        $projectData = $this->buildProjectData($projects, $plans, $allocations, $startDate, $endDate);
+
+        // Build member report data
+        $memberData = $this->buildMemberData($members, $allocations, $startDate, $endDate);
+
+        // Calculate aggregates
+        $aggregates = $this->calculateAggregates($projectData);
+
+        return response()->json([
+            'period' => [
+                'start' => $startDate->format('Y-m-d'),
+                'end' => $endDate->format('Y-m-d'),
+            ],
+            'view_type' => $viewType,
+            'projects' => $projectData,
+            'members' => $memberData,
+            'aggregates' => $aggregates,
+        ]);
+    }
+
+    /**
+     * Determine view type based on date range relative to current month.
+     */
+    private function determineViewType(Carbon $startDate, Carbon $endDate): string
+    {
+        $now = Carbon::now();
+        $currentMonthStart = $now->copy()->startOfMonth();
+        $currentMonthEnd = $now->copy()->endOfMonth();
+
+        $rangeStart = $startDate->copy()->startOfMonth();
+        $rangeEnd = $endDate->copy()->endOfMonth();
+
+        // All dates are in the past -> 'did'
+        if ($rangeEnd->lt($currentMonthStart)) {
+            return 'did';
+        }
+
+        // All dates are in the future -> 'will'
+        if ($rangeStart->gt($currentMonthEnd)) {
+            return 'will';
+        }
+
+        // Includes current month -> 'is'
+        return 'is';
+    }
+
+    /**
+     * Build project report data with lifecycle totals and period execution.
+     *
+     * @return array<int, array{
+     *   id: string,
+     *   code: string,
+     *   title: string,
+     *   approved_estimate: float,
+     *   lifecycle_status: string,
+     *   plan_sum: float,
+     *   period_planned: float,
+     *   period_allocated: float,
+     *   period_variance: float,
+     *   period_status: string,
+     *   months: array
+     * }>
+     */
+    private function buildProjectData($projects, $plans, $allocations, Carbon $startDate, Carbon $endDate): array
+    {
+        $projectData = [];
+
+        foreach ($projects as $project) {
+            $projectPlans = $plans->get($project->id, collect());
+
+            // Calculate lifecycle reconciliation (all plans for this project)
+            $allProjectPlans = ProjectMonthPlan::where('project_id', $project->id)->get();
+            $lifecycleStatus = $this->reconciliationCalculator->calculateStatus($project, $allProjectPlans);
+            $planSum = $this->reconciliationCalculator->calculatePlanSum($project, $allProjectPlans);
+
+            // Calculate period metrics (only within date range)
+            $periodPlans = $projectPlans->filter(fn ($p) =>
+                Carbon::parse($p->month)->between($startDate, $endDate)
+            );
+
+            $periodPlanned = $periodPlans->sum('planned_hours');
+
+            // Get allocations for this project in the period
+            $projectAllocations = $allocations->where('project_id', $project->id);
+            $periodAllocated = $projectAllocations->sum('allocated_hours');
+
+            $periodVariance = $periodAllocated - $periodPlanned;
+            $periodStatus = $this->varianceCalculator->determineStatus($periodVariance);
+
+            // Build monthly breakdown
+            $months = $this->buildProjectMonthBreakdown($projectPlans, $projectAllocations, $startDate, $endDate);
+
+            $projectData[] = [
+                'id' => $project->id,
+                'code' => $project->code,
+                'title' => $project->title,
+                'approved_estimate' => (float) $project->approved_estimate,
+                'lifecycle_status' => $lifecycleStatus,
+                'plan_sum' => $planSum,
+                'period_planned' => $periodPlanned,
+                'period_allocated' => $periodAllocated,
+                'period_variance' => $periodVariance,
+                'period_status' => $periodStatus,
+                'months' => $months,
+            ];
+        }
+
+        return $projectData;
+    }
+
+    /**
+     * Build monthly breakdown for a project.
+     *
+     * @return array<int, array{
+     *   month: string,
+     *   planned_hours: float|null,
+     *   is_blank: bool,
+     *   allocated_hours: float,
+     *   variance: float,
+     *   status: string
+     * }>
+     */
+    private function buildProjectMonthBreakdown($projectPlans, $projectAllocations, Carbon $startDate, Carbon $endDate): array
+    {
+        $months = [];
+        $current = $startDate->copy()->startOfMonth();
+
+        while ($current->lte($endDate)) {
+            $monthKey = $current->format('Y-m');
+
+            // Get plan for this month
+            $plan = $projectPlans->first(fn ($p) =>
+                Carbon::parse($p->month)->format('Y-m') === $monthKey
+            );
+
+            $plannedHours = $plan?->planned_hours;
+            $isBlank = $plannedHours === null;
+
+            // Get allocations for this month
+            $monthAllocations = $projectAllocations->filter(fn ($a) =>
+                Carbon::parse($a->month)->format('Y-m') === $monthKey
+            );
+
+            $allocatedHours = $monthAllocations->sum('allocated_hours');
+            $variance = $allocatedHours - ($plannedHours ?? 0);
+            $status = $this->varianceCalculator->determineStatus($variance);
+
+            $months[] = [
+                'month' => $monthKey,
+                'planned_hours' => $isBlank ? null : (float) $plannedHours,
+                'is_blank' => $isBlank,
+                'allocated_hours' => $allocatedHours,
+                'variance' => $variance,
+                'status' => $status,
+            ];
+
+            $current->addMonth();
+        }
+
+        return $months;
+    }
+
+    /**
+     * Build member report data with capacity and utilization.
+     *
+     * @return array<int, array{
+     *   id: string,
+     *   name: string,
+     *   period_allocated: float,
+     *   period_untracked: float,
+     *   total_hours: float,
+     *   projects: array
+     * }>
+     */
+    private function buildMemberData($members, $allocations, Carbon $startDate, Carbon $endDate): array
+    {
+        $memberData = [];
+
+        foreach ($members as $member) {
+            // Get allocations for this member in the period (excluding untracked)
+            $memberAllocations = $allocations->filter(fn ($a) =>
+                $a->team_member_id === $member->id
+            );
+
+            $periodAllocated = $memberAllocations->sum('allocated_hours');
+
+            // Group by project
+            $projects = $memberAllocations
+                ->groupBy('project_id')
+                ->map(fn ($allocs, $projectId) => [
+                    'project_id' => $projectId,
+                    'project_code' => $allocs->first()->project->code ?? null,
+                    'project_title' => $allocs->first()->project->title ?? null,
+                    'total_hours' => $allocs->sum('allocated_hours'),
+                ])
+                ->values()
+                ->toArray();
+
+            $memberData[] = [
+                'id' => $member->id,
+                'name' => $member->name,
+                'period_allocated' => $periodAllocated,
+                'projects' => $projects,
+            ];
+        }
+
+        // Add untracked row
+        $untrackedAllocations = $allocations->whereNull('team_member_id');
+        if ($untrackedAllocations->isNotEmpty()) {
+            $untrackedProjects = $untrackedAllocations
+                ->groupBy('project_id')
+                ->map(fn ($allocs, $projectId) => [
+                    'project_id' => $projectId,
+                    'project_code' => $allocs->first()->project->code ?? null,
+                    'project_title' => $allocs->first()->project->title ?? null,
+                    'total_hours' => $allocs->sum('allocated_hours'),
+                ])
+                ->values()
+                ->toArray();
+
+            $memberData[] = [
+                'id' => null,
+                'name' => 'Untracked',
+                'period_allocated' => $untrackedAllocations->sum('allocated_hours'),
+                'projects' => $untrackedProjects,
+            ];
+        }
+
+        return $memberData;
+    }
+
+    /**
+     * Calculate aggregate metrics across all projects.
+     *
+     * @return array{
+     *   total_planned: float,
+     *   total_allocated: float,
+     *   total_variance: float,
+     *   status: string
+     * }
+     */
+    private function calculateAggregates(array $projectData): array
+    {
+        $totalPlanned = array_sum(array_column($projectData, 'period_planned'));
+        $totalAllocated = array_sum(array_column($projectData, 'period_allocated'));
+        $totalVariance = $totalAllocated - $totalPlanned;
+        $status = $this->varianceCalculator->determineStatus($totalVariance);
+
+        return [
+            'total_planned' => $totalPlanned,
+            'total_allocated' => $totalAllocated,
+            'total_variance' => $totalVariance,
+            'status' => $status,
+        ];
+    }
+}
diff --git a/backend/app/Services/ReconciliationCalculator.php b/backend/app/Services/ReconciliationCalculator.php
new file mode 100644
index 00000000..b7684bec
--- /dev/null
+++ b/backend/app/Services/ReconciliationCalculator.php
@@ -0,0 +1,103 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Project;
+use App\Models\ProjectMonthPlan;
+use Illuminate\Support\Collection;
+
+class ReconciliationCalculator
+{
+    /**
+     * Calculate reconciliation status for a single project.
+     * Returns OVER, UNDER, or MATCH based on plan_sum vs approved_estimate.
+     */
+    public function calculateStatus(Project $project, ?Collection $plans = null): string
+    {
+        $approved = (float) $project->approved_estimate;
+
+        // If no approved estimate, consider it UNDER
+        if ($approved <= 0) {
+            return 'UNDER';
+        }
+
+        $planSum = $this->calculatePlanSum($project, $plans);
+
+        // Use decimal-safe comparison
+        if ($this->isGreaterThan($planSum, $approved)) {
+            return 'OVER';
+        }
+
+        if ($this->isLessThan($planSum, $approved)) {
+            return 'UNDER';
+        }
+
+        return 'MATCH';
+    }
+
+    /**
+     * Calculate the sum of planned hours for a project.
+     * Only sums non-null planned_hours values.
+     */
+    public function calculatePlanSum(Project $project, ?Collection $plans = null): float
+    {
+        if ($plans === null) {
+            $plans = ProjectMonthPlan::where('project_id', $project->id)->get();
+        }
+
+        return $plans
+            ->filter(fn ($plan) => $plan->planned_hours !== null)
+            ->sum('planned_hours');
+    }
+
+    /**
+     * Calculate plan sum and status for multiple projects.
+     * Returns array with project_id => ['plan_sum' => float, 'status' => string].
+     */
+    public function calculateForProjects(Collection $projects, int $year): array
+    {
+        $startDate = "{$year}-01-01";
+        $endDate = "{$year}-12-01";
+
+        // Get all plans for the year, grouped by project_id
+        $allPlans = ProjectMonthPlan::whereBetween('month', [$startDate, $endDate])
+            ->get()
+            ->groupBy('project_id');
+
+        $results = [];
+
+        foreach ($projects as $project) {
+            $projectPlans = $allPlans->get($project->id, collect());
+            $planSum = $this->calculatePlanSum($project, $projectPlans);
+            $status = $this->calculateStatus($project, $projectPlans);
+
+            $results[$project->id] = [
+                'plan_sum' => $planSum,
+                'status' => $status,
+                'approved_estimate' => $project->approved_estimate,
+            ];
+        }
+
+        return $results;
+    }
+
+    /**
+     * Compare two floats using epsilon for decimal-safe comparison.
+     */
+    private function isGreaterThan(float $a, float $b): bool
+    {
+        $epsilon = 0.0001;
+
+        return ($a - $b) > $epsilon;
+    }
+
+    /**
+     * Compare two floats using epsilon for decimal-safe comparison.
+     */
+    private function isLessThan(float $a, float $b): bool
+    {
+        $epsilon = 0.0001;
+
+        return ($b - $a) > $epsilon;
+    }
+}
diff --git a/backend/app/Services/VarianceCalculator.php b/backend/app/Services/VarianceCalculator.php
new file mode 100644
index 00000000..0d36934c
--- /dev/null
+++ b/backend/app/Services/VarianceCalculator.php
@@ -0,0 +1,164 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Allocation;
+use App\Models\ProjectMonthPlan;
+use Carbon\Carbon;
+
+class VarianceCalculator
+{
+    /**
+     * Calculate row variance for a project in a given month.
+     * Row variance = allocated_total - planned_month
+     *
+     * @return array{
+     *   allocated_total: float,
+     *   planned_month: float,
+     *   variance: float,
+     *   status: string
+     * }
+     */
+    public function calculateRowVariance(string $projectId, string $month): array
+    {
+        // Convert YYYY-MM to YYYY-MM-01 and then to a Carbon date for proper comparison
+        $monthDate = strlen($month) === 7 ? Carbon::createFromFormat('Y-m', $month)->startOfMonth() : Carbon::parse($month);
+
+        // Get total allocated hours for this project/month (including untracked)
+        $allocatedTotal = Allocation::where('project_id', $projectId)
+            ->whereMonth('month', $monthDate->month)
+            ->whereYear('month', $monthDate->year)
+            ->sum('allocated_hours');
+
+        // Get planned hours for this project/month (treat null as 0)
+        $plannedMonth = $this->getPlannedHoursForMonth($projectId, $month);
+
+        $variance = $allocatedTotal - $plannedMonth;
+
+        return [
+            'allocated_total' => $allocatedTotal,
+            'planned_month' => $plannedMonth,
+            'variance' => $variance,
+            'status' => $this->determineStatus($variance),
+        ];
+    }
+
+    /**
+     * Calculate column variance for a team member in a given month.
+     * Column variance = member_allocated - member_capacity
+     *
+     * @return array{
+     *   allocated: float,
+     *   capacity: float,
+     *   variance: float,
+     *   status: string
+     * }
+     */
+    public function calculateColumnVariance(string $teamMemberId, string $month, CapacityService $capacityService): array
+    {
+        // Convert YYYY-MM to Carbon date for proper comparison
+        $monthDate = strlen($month) === 7 ? Carbon::createFromFormat('Y-m', $month)->startOfMonth() : Carbon::parse($month);
+
+        // Get total allocated hours for this member/month (excluding untracked)
+        $allocated = Allocation::where('team_member_id', $teamMemberId)
+            ->whereMonth('month', $monthDate->month)
+            ->whereYear('month', $monthDate->year)
+            ->sum('allocated_hours');
+
+        // Get member capacity
+        $capacityData = $capacityService->calculateIndividualCapacity($teamMemberId, $month);
+        $capacity = $capacityData['hours'] ?? 0;
+
+        $variance = $allocated - $capacity;
+
+        return [
+            'allocated' => $allocated,
+            'capacity' => $capacity,
+            'variance' => $variance,
+            'status' => $this->determineStatus($variance),
+        ];
+    }
+
+    /**
+     * Get planned hours for a project/month.
+     * Returns 0 if no plan exists (blank month treated as 0).
+     */
+    public function getPlannedHoursForMonth(string $projectId, string $month): float
+    {
+        $monthDate = strlen($month) === 7 ? Carbon::createFromFormat('Y-m', $month)->startOfMonth() : Carbon::parse($month);
+
+        $plan = ProjectMonthPlan::where('project_id', $projectId)
+            ->whereMonth('month', $monthDate->month)
+            ->whereYear('month', $monthDate->year)
+            ->first();
+
+        // Blank plan is treated as 0 for allocation variance
+        return (float) ($plan?->planned_hours ?? 0);
+    }
+
+    /**
+     * Determine status based on variance value.
+     *
+     * - Positive variance (> 0): OVER (red)
+     * - Negative variance (< 0): UNDER (amber)
+     * - Zero variance: MATCH (neutral)
+     */
+    public function determineStatus(float $variance): string
+    {
+        $epsilon = 0.0001;
+
+        if ($variance > $epsilon) {
+            return 'OVER';
+        }
+
+        if ($variance < -$epsilon) {
+            return 'UNDER';
+        }
+
+        return 'MATCH';
+    }
+
+    /**
+     * Calculate both row and column variances for a complete matrix view.
+     *
+     * @return array{
+     *   project_variances: array<string, array>,
+     *   team_member_variances: array<string, array>
+     * }
+     */
+    public function calculateMatrixVariances(string $month, CapacityService $capacityService): array
+    {
+        // Convert YYYY-MM to Carbon date for proper comparison
+        $monthDate = strlen($month) === 7 ? Carbon::createFromFormat('Y-m', $month)->startOfMonth() : Carbon::parse($month);
+
+        // Get all allocations for the month using whereMonth/whereYear
+        $allocations = Allocation::whereMonth('month', $monthDate->month)
+            ->whereYear('month', $monthDate->year)
+            ->get();
+
+        // Calculate row variances per project
+        $projectIds = $allocations->pluck('project_id')->unique()->toArray();
+        $projectVariances = [];
+
+        foreach ($projectIds as $projectId) {
+            $projectVariances[$projectId] = $this->calculateRowVariance($projectId, $month);
+        }
+
+        // Calculate column variances per team member (excluding null/untracked)
+        $teamMemberIds = $allocations->pluck('team_member_id')
+            ->filter(fn ($id) => $id !== null)
+            ->unique()
+            ->toArray();
+
+        $teamMemberVariances = [];
+
+        foreach ($teamMemberIds as $teamMemberId) {
+            $teamMemberVariances[$teamMemberId] = $this->calculateColumnVariance($teamMemberId, $month, $capacityService);
+        }
+
+        return [
+            'project_variances' => $projectVariances,
+            'team_member_variances' => $teamMemberVariances,
+        ];
+    }
+}
diff --git a/backend/routes/api.php b/backend/routes/api.php
index 7ae285cf..ee4ae053 100644
--- a/backend/routes/api.php
+++ b/backend/routes/api.php
@@ -7,6 +7,8 @@ use App\Http\Controllers\Api\HolidayController;
 use App\Http\Controllers\Api\ProjectController;
 use App\Http\Controllers\Api\ProjectMonthPlanController;
 use App\Http\Controllers\Api\PtoController;
+use App\Http\Controllers\Api\ReportController;
+use App\Http\Controllers\Api\RolesController;
 use App\Http\Controllers\Api\TeamMemberController;
 use App\Http\Middleware\JwtAuth;
 use App\Http\Resources\UserResource;
@@ -35,6 +37,9 @@ Route::middleware(JwtAuth::class)->group(function () {
     // Team Members
     Route::apiResource('team-members', TeamMemberController::class);
 
+    // Roles
+    Route::get('/roles', [RolesController::class, 'index']);
+
     // Projects
     Route::get('projects/types', [ProjectController::class, 'types']);
     Route::get('projects/statuses', [ProjectController::class, 'statuses']);
@@ -68,4 +73,7 @@ Route::middleware(JwtAuth::class)->group(function () {
     // Allocations
     Route::apiResource('allocations', AllocationController::class);
     Route::post('/allocations/bulk', [AllocationController::class, 'bulkStore']);
+
+    // Reports
+    Route::get('/reports/allocations', [ReportController::class, 'allocations']);
 });