fix(panel): hide the Report-CEO button when no handler is wired

The prop was never passed by any consumer, leaving a silent no-op
button on urgent flags; it now renders only when a real handler
exists.

panel/src/components/auditor/flagged-item.tsx

@@ -119,7 +119,7 @@ export function FlaggedItem({
                 Resolve
               </Button>
             </HelpTip>
-            {flag.severity === FlagSeverity.URGENT && (
+            {flag.severity === FlagSeverity.URGENT && onReportToCeo && (
               <HelpTip label="Only shown for Urgent-severity flags">
                 <Button
                   variant="default"