List reports

{
  "data": [
    {
      "id": "1",
      "date": "2024-06-30",
      "name": "Q2 2024 Report",
      "type": "quarterly",
      "is_locked": false,
      "submission_deadline": "2024-07-15",
      "template_id": "5",
      "created_at": "2024-01-15T10:00:00Z"
    }
  ],
  "pagination": {
    "total": 50,
    "limit": 100,
    "offset": 0
  }
}