Context

Implement the CFO agent per spec section 10.3. The CFO is a specialized agent role responsible for financial oversight of the AI company — monitoring spending, suggesting cost optimizations, and enforcing budget discipline.

Acceptance Criteria

CFO Agent Role

• CFO defined as a special agent role with financial oversight capabilities
• CFO has read access to all spending data across agents and tasks

Monitoring & Alerts

• Real-time spending monitoring (tracks costs as they accrue)
• Threshold-based alerts (configurable warning levels)
• Spending anomaly detection (unusual spikes)

Cost Optimization

• Model downgrade recommendations (suggest cheaper models for suitable tasks)
• Cost efficiency analysis (identify agents/tasks with poor cost-to-output ratio)
• Routing optimization suggestions (prefer cheaper providers when quality is comparable)

Reporting

• Spending summary generation (daily/weekly/monthly)
• Per-agent cost breakdown
• Per-task cost breakdown
• Budget utilization reports

Integration

• Integration with budget enforcement engine for task blocking on budget exceeded
• CFO can approve/deny expensive operations

Testing

• Unit tests for monitoring logic (>80% coverage)
• Test: CFO detects overspending and recommends downgrade
• Test: spending summary is accurate

Dependencies

• Depends on budget enforcement engine (Implement memory retrieval, ranking, and context injection #41)
• Depends on agent engine (Implement parallel agent execution with async coordination #22)

Design Spec Reference

• Section 10.3 — CFO Agent