Five of the 20 December recs have findings, so sign-off is blocked. The other 15 are clean, and the unexplained difference across all recs nets to ($68K). Every rec ties arithmetically.

In severity order:

1. **Accrued payroll (2120), stale GL balance.** The rec uses a GL balance of ($58K), but the trial balance shows ($72K). Marcus Oyelaran must re-run it on the current balance. Until then the account is unreconciled.
2. **Sales tax payable (2150), unexplained over threshold.** The GL is ($92K) against a subledger of ($23K), with no reconciling items. That leaves ($69K) unexplained against a $5K threshold. Marcus Oyelaran must find the cause and either list the item or post a correcting entry. It was marked Reviewed at WD+5, so the review did not catch it.
3. **Vendor rebates receivable (1150), preparer is reviewer.** Marcus Oyelaran prepared and reviewed it. Dana Whitfield must assign a second reviewer.
4. **Inventory (1200), late review.** It is still at Prepared with no review. Dana Whitfield must complete the review.
5. **Accounts receivable - trade (1100), aged item.** RI-05, ($14K), is an unapplied Lumen Retail receipt with no remittance advice. It is 127 days old against a 90-day limit. Priya Raman must apply or book it and record why. The remittance advice from Lumen Retail would show where the cash belongs.

Items 3 and 4 are policy breaches, meaning a person has to do their step. The other three are bookkeeping gaps, where a balance may be wrong.

The note is in `output/recs-note.md` and the script figures are in `output/recs.json`.