Read outstanding reconciliation transactions across accessible companies

Read-only firm staff scan. Uses each operational account's saved start through latest completed closing date inclusively and active posted journals only. Returns full account coverage including unassessed missing setup/history, company/account totals separated by currency, totalsByCurrency, data with company/account/journal/statement IDs, and pagination with nextPage. Signed integer-cent amounts. Client companies only by default; firm books require explicit opt-in and permission. Totals cover the complete accessible population, not just the page. Live read, not a frozen export across requests. Research evidence and propose corrections before writes.