Can you have a look, on the latest changes?

While reviewing this PR, i find a lot of places, where a potential bug can be introduced, as we have a lot of "Model.where" that needs to be patched to something like Model.not_trashed.where.
This is not the entire big problem, because this can be found and patched to adopt the new scope. What's more problematic in my view are the associations, or better said the places where we call object.association, and the object found in the association is being soft deleted.

One way i see for fixing this kind of issues is to actually rely on the rails default_scope parameter.
Other way of handling this, could be involving a gem like paranoia that would handle that for us.

In the future, we could have a combination of the 2 ways from above. We could have the soft delete done with paranoia and other behaviors added via default scope.

In a model we could have the following structure :

class MyModel < ActiveRecord::Base 
  default_scope { published }
  default_scope { not_hidden }
  default_scope { not_deleted }
end 

As per ActiveRecord documentation, If you use multiple default_scope declarations in your model then they will be merged together:

Of course, there are a few downsides to this :

• the resources will always follow the default scopes set behavior ( good )
• we will need to patch all the admin area do add unscoped to the queries that are relevant to us, then add the required scopes manually ( something in the line of MyModel.unscoped.not_hidden.not_deleted to remove the published behavior )
• we may need to patch a few frontend actions ( just to make sure that an admin can view an unpublished resource )

I guess that is a very good moment to take a decision whether we start using default scopes or any library. Taking this kind of decision would reduce the back and forth on reviewing this PR, as well is going to keep it as small as possible.
Since we do not want ending up in a situation where we referencing any deleted records to end user, we need to patch or investigate the following occurrences:

• Budget. ~ 35 occurrences
• budget. ~ 117 occurrences
• .budget ~ 93 occurrences
• Project. ~ 45 occurrences
• project. ~ 225 occurrences
• .project ~ 77 occurrences
• Proposal. ~ 1

Considering that we currently have 15 module, if we consider an additional 20 files changed for each module to do the necessary patches, we may need to patch an additional 300 files to have some level of certainty that we don't add the bug.

cc @andreslucena , @microstudi

Great work @antopalidi !

Looking good to me in the form it is. Will merge after I have the paranoia configured

LGTM.