feat: earned leave allocation on next month beginning

[rtdany10]

This PR gives users the ability to allocated earned leave of last month on the beginning of next month.

[codecov-commenter]

Codecov Report

Merging #780 (427fe56) into develop (2b6fa91) will increase coverage by 0.00%. The diff coverage is 100.00%.

Additional details and impacted files

@@           Coverage Diff            @@
##           develop     #780   +/-   ##
========================================
  Coverage    72.94%   72.95%           
========================================
  Files          194      194           
  Lines         9990     9993    +3     
========================================
+ Hits          7287     7290    +3     
  Misses        2703     2703           

Files Changed	Coverage Δ
hrms/hr/utils.py	77.20% <100.00%> (+0.20%)	:arrow_up:

[rtdany10]

@ruchamahabal :grimacing:

[ruchamahabal]

Closing this for now since it's not a widely asked feature and needs a closer look at edge cases