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.

.gitignore

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+# Build artifacts — packages are exported to .uapf archives for the engine
+dist/
+*.uapf
+
+# Tooling
+node_modules/
+.cache/
+
+# OS
+.DS_Store

CODEOWNERS

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+# Change governance for the vk-gramatvediba UAPF workspace.
+# UAPF specification 2.2.0 recommends review rules (CODEOWNERS) on the
+# workspace SSOT. Replace the placeholder below with the ProcessGit
+# owners / teams responsible for accounting-process review.
+
+# *                 @AI_Sandbox/process-office
+# /processes/fg3/   @AI_Sandbox/process-office

README.md

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+# 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.

docs/conventions.md

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+# Conventions — VK accounting processes mapped to UAPF levels
+
+## Level mapping
+
+| UAPF level | VK concept | Location |
+|-----------|-----------|----------|
+| L0 — enterprise index | The VK / VPC accounting workspace as a whole | `enterprise/enterprise.yaml` |
+| L1 — domain | The accounting domain (*grāmatvedības uzskaite*) | `domains/gramatvediba/` |
+| L2 — function group | Each function group, FG1–FG6 | `processes/fgN/` |
+| L3 — sub-process variant | A sub-process that decomposes into variants | `processes/fgN-x/` (only where needed) |
+| L4 — atomic executable | A single runnable process (BPMN + DMN + resources) | `processes/fgN-x/` |
+
+The six function groups:
+
+| FG | Domain |
+|----|--------|
+| FG1 | Long-term non-financial assets and inventory accounting |
+| FG2 | Financial assets accounting |
+| FG3 | Liabilities and expenses accounting |
+| FG4 | Remuneration liabilities accounting |
+| FG5 | Receivables and revenue accounting |
+| FG6 | Report preparation for publication |
+
+L3 is used only where a sub-process genuinely decomposes into variants. An
+atomic sub-process — for example FG3-1, *Rēķina saņemšana par
+precēm/pakalpojumiem* (invoice receipt) — is an L4 package included directly
+by its function-group (L2) package.
+
+## Composition
+
+Higher-level packages reference lower-level ones through the manifest
+`includes` field; they never copy BPMN, DMN or CMMN artifacts (UAPF
+specification 2.2.0, §05 — no-duplication rule). The VK schemas link heavily
+between function groups; those cross-function-group links are likewise
+expressed as `includes` references.
+
+## Source of truth and engine consumption
+
+The Git repository is the single source of truth. Each package is a
+human-readable, diff-able directory: `uapf.yaml` plus cornerstone folders
+(`bpmn/`, `dmn/`, `cmmn/`, `resources/`) and `metadata/`.
+
+The UAPF reference engine (`uapf-engine`) consumes packages as `.uapf`
+archives. A package directory is exported to a `.uapf` archive — a zip that
+preserves file paths and the manifest — for execution and validation. The
+archives are build artifacts; they are not committed to the repository.
+
+## Transcription fidelity
+
+Packages are transcribed from the published VK process schemas (flowcharts)
+and process registers (step tables). The transcription preserves:
+
+- step identifiers (the VK `process nr.` numbering);
+- responsibility — RACI columns map to BPMN lanes (Iestāde / Nodarbinātais / VPC);
+- the information system each step uses — mapped to a capability binding;
+- execution deadlines (SLAs) and the data objects each step produces.
+
+The transcription does not change the documented process. Where a schema and
+its register disagree on sequence, the discrepancy is recorded in the package
+documentation rather than silently resolved.

enterprise/enterprise.yaml

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+kind: uapf.enterprise.index
+level: 0
+enterprise:
+  id: vk.gramatvediba
+  name: Valsts Kase — Grāmatvedības uzskaite
+  description: >-
+    Enterprise index for the Valsts Kase / Vienotais pakalpojumu centrs (VPC)
+    accounting workspace — a UAPF transcription of the six published accounting
+    function groups (FG1–FG6). Domain and process packages are registered here
+    as they are added to the workspace.
+packages: []