workspace skeleton: UAPF 2.2.0 layout + L0 enterprise index

Step 1 of the vk-gramatvediba build.

- normative folder structure: enterprise/ , domains/ , processes/
- enterprise/enterprise.yaml — L0 enterprise index (validates against
  the UAPF 2.2.0 enterprise-index schema; packages[] filled in later steps)
- README and docs/conventions.md — VK function-group to UAPF level
  mapping, composition rule, transcription-fidelity policy
- CODEOWNERS placeholder and .gitignore (built .uapf archives excluded)

Targets UAPF specification v2.2.0.

README.md

@@ -0,0 +1,53 @@
+# vk-gramatvediba
+
+UAPF workspace for the **Valsts Kase / Vienotais pakalpojumu centrs (VPC)
+accounting processes** — a transcription of the six published accounting
+function groups (FG1–FG6) into the Unified Algorithmic Process Format.
+
+Built for the Latvian AI regulatory sandbox proof-of-concept. It demonstrates
+algorithmising a real, published public-sector process description as
+version-controlled, machine-executable, auditable UAPF packages.
+
+## Conformance
+
+This workspace targets **UAPF specification v2.2.0**
+(https://github.com/UAPFormat/UAPF-specification). It follows the normative
+folder structure (`enterprise/`, `domains/`, `processes/`), the package layout
+(`uapf.yaml` plus cornerstone folders), and the `includes`-based composition
+rule — higher levels reference lower levels and executable artifacts are never
+copied.
+
+## Layout
+
+| Path | Level | Contents |
+|------|-------|----------|
+| `enterprise/enterprise.yaml` | L0 | Enterprise index — references every domain and package |
+| `domains/` | L1 | Domain compositions (the accounting domain) |
+| `processes/` | L2–L4 | Function-group, sub-process and atomic executable packages |
+| `tools/` | — | Workspace tooling (package archive build, transcription) |
+| `docs/` | — | Conventions and proof-of-concept documentation |
+
+See `docs/conventions.md` for how the VK function groups map onto UAPF levels.
+
+## Source material
+
+The packages here are transcribed from the Valsts Kase publication
+*Grāmatvedības uzskaites procesu apraksts* (created 2024-06-03, updated
+2026-03-27): six process schemas and six process registers. The transcription
+preserves step identity, responsibility (RACI), the systems used, and SLAs; it
+does not alter the documented process. Where a schema and its register
+disagree, the discrepancy is recorded rather than silently resolved.
+
+## Status
+
+**Skeleton.** Workspace structure and the L0 enterprise index are in place.
+The six function-group packages and the FG3 executable build follow in
+subsequent steps.
+
+## Scope note
+
+This proof-of-concept validates **methodology and auditability** — that a
+public-sector process can be expressed as conformant, executable, traceable
+UAPF, and run with a complete audit chain. Accounting bookkeeping is not, in
+itself, a high-risk AI use case under the EU AI Act; the sandbox value is the
+algorithmisation and audit method, not the domain.