## Summary

Five findings block sign-off on the December reconciliations:

| Severity | Account | Issue | What's needed |
|----------|---------|-------|---------------|
| 1. **Stale balance** | 2120 Accrued payroll | Rec prepared against old balance ($58K), not current trial balance ($72K) | Marcus Oyelaran must re-run the rec on the current balance |
| 2. **Unexplained difference** | 2150 Sales tax payable | $69K gap between GL ($92K) and subledger ($23K)—either missing item or GL error | Marcus Oyelaran must find and resolve the $69K difference |
| 3. **Preparer is reviewer** | 1150 Vendor rebates receivable | Marcus Oyelaran approved his own work with no independent check | Dana Whitfield must assign a second reviewer |
| 4. **Late review** | 1200 Inventory | Prepared WD+4 but not reviewed by WD+5 deadline | Dana Whitfield must complete the review |
| 5. **Aged item** | 1100 Accounts receivable | Reconciling item RI-05 ($14K, Lumen Retail receipt) open 127 days | Priya Raman must clear, book, or document the item |

The $68K net unexplained difference is driven almost entirely by the sales tax payable gap. The full sign-off note is in `/output/recs-note.md`.