Model public bodies report data

This is in the same vein as the previous request, fixes bug commented on. Chose not to check for ```blank?``` as ```Enumerable#find``` should return the first row in the csv or nil. There should be no empty string. The money gem has had its parse method deprecated.

Add model 'financial report' to represent historical funding and spending
Add rake task to import from public bodies report
Convert public bodies report to UTF-8
Add relation to organisation for financial report
Update schema to reflect migrations

https://www.pivotaltracker.com/story/show/53697273