Government fund accounting close: key entries and reconciliations

Create a fund accounting close checklist for {government_entity} for {period_end_date}.

Inputs:
- Fund list and major funds: {fund_list}
- Key revenue sources and expenditures: {revenue_expenditures}
- Reconciliations required (bank, grants, payroll): {reconciliations}
- Reporting requirements (GASB, CAFR): {reporting_requirements}

Output:
1) Close checklist by fund with owners and due dates.
2) Typical entries (accruals, interfund, transfers) with templates.
3) Reconciliation templates and tie-out checks.
4) Risks and common issues (classification, cutoff, restricted resources).

Make it operational and repeatable.