feat: Initialize FastAPI application with Azure authentication and transaction management

- Added .env.example for environment variable configuration.
- Created app initialization files and core settings management.
- Implemented API routers for reporting and transaction endpoints.
- Developed transaction management service with CRUD operations.
- Integrated Azure OAuth for user authentication.
- Designed dashboard view with transaction filtering and display.
- Added Swagger UI documentation with custom dark theme.
- Created static and template files for frontend styling and layout.

app/api/reporting.py

@@ -0,0 +1,11 @@
+from fastapi import APIRouter
+
+from app.service.models import ReconSummary
+from app.service.recon_service import get_summary
+
+router = APIRouter(prefix="/api", tags=["Reporting"])
+
+
+@router.get("/summary", response_model=ReconSummary, summary="Reconciliation summary")
+async def get_summary_endpoint() -> ReconSummary:
+    return get_summary()