If its turning over and the cam is moving but valves arent moving your rocker arms are either missing completely. Or the valve adjustment is way way off. Im honestly not sure they can be adjusted so far off that they dont make contact with the valve. When you assembled it did you put it at TDC and the cam lobes facing downward? The cam gear has lines on it that should align with the top of the head. If all that is good you need to then adjust the valves per the manual at TDC with a feeler guage between the tappet and the valve stem. At TDC it should be .005 and .004 from that point the valves physically have to be moving.