## Sign-off blockers

Five issues block the December close:

1. **Accrued payroll (2120) — stale GL balance** (most severe): The rec shows ($58K) but the trial balance is ($72K). Preparer Marcus Oyelaran must re-run the reconciliation on the current balance.

2. **Sales tax payable (2150) — unexplained over threshold**: A ($69K) difference between GL and subledger remains unexplained, above the $5K threshold. Preparer Marcus Oyelaran must find the cause and either book an entry or list the missing item.

3. **Vendor rebates receivable (1150) — preparer is reviewer**: Marcus Oyelaran prepared and reviewed the rec himself. Controller Dana Whitfield must assign a second reviewer to satisfy the control.

4. **Inventory (1200) — late review**: The rec was prepared on WD+4 but never reviewed. Reviewer Dana Whitfield must complete the review.

5. **Accounts receivable (1100) — aged item**: Reconciling item RI-05 ($14K, unapplied receipt from Lumen Retail with no remittance advice) is 127 days old, beyond the 90-day limit. Preparer Priya Raman must clear or book it.

The review output is in `/output/recs-note.md`.