December's close finished one workday late. The final package (CL-30) went out on day 6 instead of day 5. All 30 tasks are marked Complete, but the data shows three late tasks, one sequencing problem and two missing evidence references.

**What to fix**

1. **Accrual sign-off ran 2 days late (CL-17).**
   - Dana Whitfield was due on day 2 and signed off on day 4. This was the biggest slip.
   - CL-26 (flux) and CL-27 (flash P&L) both depend on it. Both landed on day 4, right at their due date, so the slack was gone.
   - The trial balance lock (CL-28) still made day 5, but only because the work behind it was early.
   - Dana also owns CL-01, CL-19, CL-25 and CL-28, so reviews and sign-offs pile up on one person. Name a backup reviewer, and ask Marcus and Tomas to finish CL-09 and CL-16 earlier. CL-09 was done on day 1 and CL-16 on day 2, so the review could have started sooner.

2. **The fixed asset roll-forward was prepared before its input existed (CL-21).**
   - It was marked done on day 1, but it depends on CL-20, the depreciation run and placing projects in service, which wasn't done until day 2.
   - The roll-forward was therefore built on pre-depreciation numbers, or the dates are wrong.
   - Check that the file ties to the final depreciation run. Then enforce the dependency order, or fix the completion dates if they were recorded wrongly.

3. **Two tasks are marked Complete with no evidence.**
   - CL-11 (AP cutoff review, Tomas) and CL-24 (sales tax return, Marcus) have an empty `evidence_ref`.
   - Attach the support or reopen them. An auditor would flag a missing AP cutoff review in particular.

4. **Cycle count adjustments were 1 day late (CL-08).**
   - Marcus was due on day 1 and finished on day 2.
   - It didn't delay CL-14, which finished on its day 3 due date, but it left no buffer on the inventory reconciliation. Move the cycle count earlier or move the cutoff confirmation (CL-02) up.

5. **The package went out 1 day late (CL-30).**
   - Ruth Calloway issued it on day 6 against a day 5 due date. Its predecessors, CL-28 and CL-29, both finished on day 5, so there was no time left for final review.
   - Fixing item 1 should recover this day.

**What went well**
- The early steps (CL-01 to CL-07) were all on time.
- The reconciliations (CL-10, CL-13, CL-18) finished on their due date.
- CL-25 was a day early.
- Every other dependency was completed before the task that needed it.

**One caveat:** `workday_done` is a single number per task. I can't tell from it whether the late tasks were waiting on inputs or on people, so confirm the cause of CL-17 with Dana before you change the process.