The December close ran 30 tasks and all 30 are complete. 3 were late, and the reporting package (CL-30) went out on WD+6 against a WD+5 due date, 1 day late.

**What caused the delay:** CL-17, the accrual register sign-off owned by Dana Whitfield, was due WD+2 and finished WD+4. It's the only late task on the critical path, so it's what pushed the reporting package out by a day. CL-08, the cycle count adjustments owned by Marcus Oyelaran, was also 1 day late (WD+2 against WD+1), but it wasn't on the critical path and didn't hold up reporting.

**Other problems:**
- **Done out of order:** Priya Raman marked CL-21, the fixed asset roll-forward, complete on WD+1. The task it depends on, CL-20, didn't finish until WD+2.
- **No evidence attached:** CL-11, the AP cutoff review (Tomas Herrera), and CL-24, the sales tax return (Marcus Oyelaran), are marked complete with no supporting evidence.

**What to fix for January:**
1. **Dana Whitfield:** start the CL-17 accrual sign-off earlier. This is the change that gets the package out on time.
2. **Priya Raman:** don't start CL-21 until CL-20 is complete, and re-check December's roll-forward, since it was done before its input was final.
3. **Marcus Oyelaran:** start CL-08 earlier to hit WD+1, and attach the CL-24 sales tax evidence.
4. **Tomas Herrera:** attach the AP cutoff evidence for CL-11 before marking it complete.

I've saved the full write-up to `output/checklist-note.md` and the underlying figures to `output/checklist.json`.