December was mostly on time, but the reporting package went out late. All 30 tasks are complete. 3 finished late, and the reporting package, CL-30, was issued at WD+6 against a due date of WD+5, so 1 day late.

**What caused the delay:** Dana Whitfield's accrual register sign-off, CL-17, was due at WD+2 and finished at WD+4, 2 days late. It's the only late task on the path to the reporting package, so it's the one that made CL-30 late. The other late task, Marcus Oyelaran's cycle count adjustments, CL-08, was 1 day late but didn't hold anything up.

**Other problems:**
- **Done out of order:** Priya Raman finished the fixed asset roll-forward, CL-21, at WD+1. That was before the task it depends on, CL-20, finished at WD+2.
- **No evidence attached:** Tomas Herrera's AP cutoff review, CL-11, and Marcus Oyelaran's sales tax return, CL-24, are marked complete with no supporting evidence.

**What to fix for January:**
1. **Dana:** start the accrual register sign-off, CL-17, earlier. This is the change that matters most for issuing on time.
2. **Ruth Calloway:** check on CL-17's progress daily from WD+2 so the reporting package isn't held up again.
3. **Priya:** don't start the roll-forward, CL-21, until CL-20 is finished. Redo it if CL-20 changes.
4. **Tomas and Marcus:** attach evidence before marking a task complete. Marcus should also finish the cycle count adjustments, CL-08, by WD+1.

The checklist doesn't say why CL-17 ran late. Ask Dana before you change the schedule.

Files are in `output/`:
- `checklist-note.md`
- `checklist.json`