The December close ran 30 tasks, all complete by WD+6. Three were late, and the reporting package (CL-30) went out 1 day late.

**Why reporting slipped:** CL-17, the accrual register sign-off owned by Dana Whitfield, was due WD+2 and finished WD+4, 2 days late. It is the first late task on the critical path to CL-30. The other two late tasks:
- CL-08, cycle count adjustments (Marcus Oyelaran), was due WD+1 and finished WD+2. It is not on the critical path.
- CL-30 itself (Ruth Calloway) was due WD+5 and finished WD+6.

**Exceptions:**
- **Out of order:** CL-21, the fixed asset roll-forward (Priya Raman), finished WD+1. Its dependency CL-20 didn't finish until WD+2.
- **No evidence:** CL-11 (AP cutoff review, Tomas Herrera) and CL-24 (sales tax return, Marcus Oyelaran) are complete but have no evidence reference.

**Fixes for next month:**
1. Dana Whitfield should finish the accrual sign-off by WD+2. This is the main fix, because it drove the reporting delay.
2. Ruth Calloway should keep CL-28 and CL-29 ready to start as soon as CL-17 clears, so CL-30 holds WD+5.
3. Priya Raman should start CL-21 only after CL-20 is done.
4. Tomas Herrera and Marcus Oyelaran should attach evidence before marking CL-11 and CL-24 complete.

The data doesn't show why CL-17 slipped, so Dana is the one to ask.

The retrospective is in `output/checklist-note.md` and the script figures are in `output/checklist.json`. The source is `close_checklist_2025-12.csv` (30 rows, sha256 `31db03c89bb8`).