The December close ran 30 tasks with 3 late, and the reporting package (CL-30) finished 1 day late. All 30 tasks are complete.

**What made the package late**
- **CL-17, accrual register sign-off (Dana Whitfield):** due WD+2, done WD+4, so it slipped 2 days. It is the first late task on the critical path and the one that pushed CL-30.
- **CL-30, reporting package (Ruth Calloway):** due WD+5, done WD+6. It was late only because CL-17 was.
- **CL-08, cycle count adjustments (Marcus Oyelaran):** due WD+1, done WD+2. It is late but not on the critical path.

**Exceptions**
- **Out-of-order task:** CL-21, the fixed asset roll-forward (Priya Raman), finished at WD+1. The depreciation run it depends on, CL-20, finished at WD+2.
- **Missing evidence on CL-11:** the AP cutoff review (Tomas Herrera) is marked complete with no evidence reference.
- **Missing evidence on CL-24:** the sales tax return (Marcus Oyelaran) has the same gap.

**Fix for next month**
1. **Dana:** start the accrual register sign-off earlier. This is the one change that pulls the whole close back on time.
2. **Ruth and Dana:** agree an earlier handoff into the trial balance lock (CL-28) and the draft package (CL-29), so a late sign-off doesn't carry straight into the final issue.
3. **Priya:** run CL-21 after CL-20. The roll-forward should be re-checked, since it was prepared before the depreciation run was done.
4. **Tomas and Marcus:** attach evidence for CL-11 and CL-24.

The script's figures are in `output/checklist.json` and the full retrospective is in `output/checklist-note.md`.