## What blocks sign-off

Five findings prevent close sign-off:

1. **Accrued payroll (2120): Stale GL balance** — Marcus Oyelaran prepared the rec against ($58K), but the trial balance shows ($72K). The rec must be re-prepared against the current balance before it counts as reconciled.

2. **Sales tax payable (2150): Unexplained difference of ($69K)** — The GL and subledger differ by far more than the $5K threshold. This is either a missing reconciling item or an error in the GL. Marcus Oyelaran must find and resolve the cause.

3. **Vendor rebates receivable (1150): Preparer is reviewer** — Marcus Oyelaran both prepared and approved this rec, so there is no independent check. Dana Whitfield must be assigned to review it before sign-off.

4. **Inventory (1200): Late review** — The rec was never reviewed, though it was prepared on WD+4. Dana Whitfield must complete the review by WD+5.

5. **Accounts receivable (1100): Aged reconciling item** — An unapplied receipt from Lumen Retail (RI-05) has been open 127 days, well past the 90-day limit. Priya Raman must clear or book it and document why.

The ($68K) net unexplained difference is primarily driven by the sales tax payable account—the largest single issue blocking the close. The sign-off note with full detail has been written to `output/recs-note.md`.