**December close ran 30 tasks with 3 late.** The reporting package finished 1 day late, driven by CL-17 (accrual sign-off), which slipped 2 days. For next month:

**Critical fix:** Dana Whitfield needs to start the accrual review earlier or cut scope—it's the bottleneck on the critical path.

**Other issues:**
- Priya Raman: CL-21 (fixed asset roll-forward) finished before its dependency CL-20 even started. Reorder so CL-21 depends on CL-20 completion.
- Marcus Oyelaran: CL-08 (cycle count) slipped 1 day; also file evidence for CL-24 (sales tax return).
- Tomas Herrera: Add evidence file reference for CL-11 (AP cutoff review).

The retrospective is in `output/checklist-note.md` with the full late-task table and recommendations by owner.