FG3-4 executable build — economic-settlement process

Upgrades the FG3-4 sub-process from a composition stub to a Level 4 atomic
executable: BPMN process Process_SaimnieciskaNorekina (advance request,
settlement submission/approval, VPC processing, reconciliation and outcome
handling across the Nodarbinatais/Iestade/VPC lanes), DMN decision
Decision_AvansaNorekins (FIRST hit policy, advance-vs-expense reconciliation),
resource roles/agents/mappings and policies metadata. Transcribed from the
Valsts Kase FG3 register sections 3.5.2 and 3.5.4. Validates against the
UAPF 2.2.0 schemas and the uapf-cli validator.

processes/fg3-4/README.md

@@ -1,16 +1,73 @@
 # FG3-4 — Saimnieciskā norēķina veikšana
 
-Economic settlement: handling of advances, petty-cash and other economic settlements with employees and counterparties.
+Level 4 atomic executable process for economic-expense settlement — the
+handling of advances and the reconciliation of advances against documented
+employee expenses. The second FG3 sub-process taken to executable depth.
 
-- **UAPF level:** L4 (atomic sub-process)
+- **UAPF level:** L4 (atomic executable)
 - **Package id:** `vk.gramatvediba.fg3-4`
-- **Source:** Valsts Kase *Grāmatvedības uzskaites procesu apraksts* — FG3
-  schema and process register.
 - **Included by:** `processes/fg3` (function group FG3).
+- **Source:** Valsts Kase *Grāmatvedības uzskaites procesu apraksts* — FG3
+  process register, section 3.5.2 (*Saimnieciskie norēķini un to kustība*)
+  and section 3.5.4 (*Avansa atmaksas*).
+
+## Process
+
+`bpmn/saimnieciska-norekina.bpmn` (`Process_SaimnieciskaNorekina`) transcribes
+the economic-settlement flow across three lanes mapped from the source RACI
+columns:
+
+- **Nodarbinātais** — submits the advance request (3.5.2.1) and the expense
+  settlement with supporting documents (3.5.2.2).
+- **Iestāde** — approves the advance request and the settlement, and informs
+  the employee of any repayment (3.5.4.2).
+- **VPC** — processes the settlement (3.5.2.3), reconciles it, and prepares a
+  repayment request (3.5.4.1), an additional payment, or posts the document.
+
+Flow: advance request → approval → settlement submission → approval → VPC
+processing → reconciliation decision → one of three outcomes. Two terminating
+states: *settlement posted* or *advance repayment requested*.
+
+## Decision
+
+`dmn/avansa-norekins.dmn` (`Decision_AvansaNorekins`) is a `FIRST` hit-policy
+decision table that sets the outcome variable `norekinResultats` from two
+inputs:
+
+| Input | Values |
+|-------|--------|
+| `avansaSituacija` | `nav-avansa`, `avanss-lielaks`, `avanss-vienads`, `izdevumi-lielaki` |
+| `avansaVeids` | `karte`, `konts`, `nav` |
+
+Outcomes: `papildu-izmaksa` (no advance, or expenses exceed the advance —
+the difference is paid to the employee), `slegts` (advance equals expenses),
+`parnesums` (a card advance exceeds expenses — the balance carries forward to
+the next period), `atmaksa` (an account advance exceeds expenses — the
+difference is repaid). The `Task_NoteiktRezultatu` business-rule task
+evaluates it.
+
+## Resources
+
+`resources/mappings.yaml` binds every BPMN user task and the DMN decision to a
+target in `resources/roles.yaml` / `resources/agents.yaml`. Human steps are
+`manual`; the AI agent `agent.norekinu-asistents` is bound `assisted` to the
+settlement processing and the reconciliation decision — it extracts document
+data and proposes the outcome, the accountant decides. No step is `autonomous`.
+
+## Transcription note
+
+The advance request (3.5.2.1) is modelled as the process entry point; in
+practice it is optional — an economic settlement may be submitted for expenses
+already incurred without a prior advance, a case the decision table covers via
+the `nav-avansa` input value. Advance disbursement and the additional payment
+themselves are executed in FG2 (payments) and are referenced rather than
+duplicated here. Step identifiers use stable BPMN/DMN element ids;
+reconciliation against the register `process nr.` numbering is a tracked
+follow-up and any schema/register discrepancy is recorded rather than silently
+resolved (see `docs/conventions.md`).
 
 ## Status
 
-Draft composition placeholder. The sub-process is identified and wired into
-FG3 via `includes`; its executable build (BPMN + DMN + resource mappings)
-follows in a later step. FG3-1 is the sub-process taken to executable depth in
-this proof-of-concept.
+Draft. The package is structurally complete and validates against the UAPF
+2.2.0 schemas; lifecycle status advances to `review` once the source-numbering
+reconciliation is signed off.