added client RA bill wise download report

app/routes/user.py

@@ -0,0 +1,11 @@
+from flask import Blueprint, render_template
+from app.services.user_service import UserService
+from app.utils.helpers import login_required
+
+user_bp = Blueprint("user", __name__, url_prefix="/user")
+
+@user_bp.route("/list")
+@login_required
+def list_users():
+    users = UserService.get_all_users()
+    return render_template("users.html", users=users, title="Users")