## Sign-off blockers

Five recs have findings that must be resolved before close sign-off. In severity order:

1. **Accrued payroll, account 2120** — The rec was prepared against the wrong GL balance. Marcus Oyelaran must rerun it against the current trial balance, which shows ($72K) vs. the ($58K) on the rec.

2. **Sales tax payable, account 2150** — There's a ($69K) unexplained difference between GL ($92K) and subledger ($23K), well above the $5K threshold. Marcus Oyelaran must find the root cause and either post a correcting entry or document the missing reconciling item.

3. **Vendor rebates receivable, account 1150** — Marcus Oyelaran prepared and reviewed it himself. Policy requires a second reviewer; Dana Whitfield needs to assign one before sign-off.

4. **Inventory, account 1200** — It was prepared on WD+4 but never reviewed by the WD+5 deadline. Dana Whitfield must complete the review.

5. **Accounts receivable – trade, account 1100** — Item RI-05 (unapplied receipt from Lumen Retail, ($14K)) is 127 days old, exceeding the 90-day limit. Priya Raman must clear it by applying the cash, recording an adjustment, or writing it off.

The detailed sign-off note with all findings is in `output/recs-note.md`.