[Budget] commit/release lifecycle와 actual reconciliation 구현 - #66

Node.js 20 is deprecated. The following actions target Node.js 20 but are being forced to run on Node.js 24: actions/checkout@v4, actions/setup-java@v4, gradle/actions/setup-gradle@v3. For more information see: https://github.blog/changelog/2025-09-19-deprecation-of-node-20-on-github-actions-runners/

Failed to restore gradle-home-v1|Linux|build[49fcb02b4545b42262c489efa6c9a32d]-4993716fb760280370cf5ff5596432460a293187: Error: Cache service responded with 400