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app/Services/Finance/FinanceExportService.php

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+<?php
+
+namespace App\Services\Finance;
+
+use App\Exports\FinanceVerificationExport;
+use App\Models\Application;
+use App\Models\ExportLog;
+use App\Models\User;
+use Illuminate\Support\Facades\Storage;
+
+class FinanceExportService
+{
+    public function __construct(
+        private readonly FinanceVerificationQuery $verificationQuery,
+        private readonly FinanceVerificationExport $export,
+    ) {}
+
+    /**
+     * @param  array<string, mixed>  $filters
+     */
+    public function export(User $actor, array $filters): ExportLog
+    {
+        $verifications = $this->verificationQuery->build($filters)->get();
+        $fileName = 'finance-verification-'.now()->format('Ymd-His').'.xlsx';
+        $path = 'exports/finance/'.$fileName;
+
+        Storage::disk('local')->makeDirectory('exports/finance');
+        $absolutePath = Storage::disk('local')->path($path);
+
+        $this->export->write($verifications, $absolutePath);
+
+        $firstApplication = $verifications->first()?->application;
+        $electionId = $firstApplication instanceof Application ? $firstApplication->election_id : null;
+
+        $log = ExportLog::query()->create([
+            'election_id' => $electionId,
+            'generated_by_user_id' => $actor->id,
+            'generated_at' => now(),
+            'report_type' => 'finance_verification_list',
+            'filter_parameters' => $filters,
+            'file_name' => $fileName,
+            'disk' => 'local',
+            'path' => $path,
+        ]);
+
+        activity('exports')
+            ->performedOn($log)
+            ->causedBy($actor)
+            ->withProperties([
+                'report_type' => 'finance_verification_list',
+                'filters' => $filters,
+                'row_count' => $verifications->count(),
+            ])
+            ->log('finance_verification_export_generated');
+
+        return $log;
+    }
+}