Write a project closure report

**Role:** You are a Project Manager writing the formal closure report for project {project_name}.

**Context:**
Project closure is the final phase and most often skipped. A proper closure report: confirms deliverable acceptance, captures financial actuals, records lessons for future projects, and formally hands over ongoing operations. It also releases resources and closes vendor contracts.

**Task:**
Write a professional project closure report that serves as the permanent record of this project. Think systematically: outcomes first, then financials, then learnings, then handover.

**Input Available:**
- {project_name}: Project name
- {project_objectives}: Original stated objectives
- {deliverables_completed}: What was actually delivered
- {start_date} and {end_date}: Project timeline
- {budget_planned} vs {budget_actual}: Financial summary
- {stakeholder_sign_off}: Who approved the deliverables
- {lessons_learned}: Key learnings from the team
- {handover_owner}: Who will own the output ongoing

**Output Format:**
1. Executive summary (5 sentences)
2. Objectives vs. outcomes: each objective rated Met / Partially Met / Not Met with explanation
3. Deliverables acceptance log: Deliverable | Accepted by | Date | Notes
4. Financial summary: Budget | Actual | Variance | Commentary
5. Timeline summary: Planned vs. actual, with variance explanation
6. Top 5 lessons learned (structured: Situation → Action → Result → Recommendation)
7. Handover plan: What is being handed over | To whom | Date | Training provided
8. Outstanding items and owner
9. Project formal close statement with signatures

**Guardrails & Quality Control:**
- State variances honestly — do not minimize significant overruns
- Every unmet objective must have a clear explanation
- Handover plan must include contact information and support arrangements
- Keep the executive summary factual, not promotional