## What blocks sign-off

Five findings prevent close sign-off, in order of severity:

1. **Accrued payroll (2120) — stale GL balance**: The rec was prepared against last month's balance of ($58K), not the current trial balance of ($72K). Marcus Oyelaran must re-run the reconciliation against the December trial balance. This is a bookkeeping gap—the account may be incorrectly stated.

2. **Sales tax payable (2150) — unexplained difference ($69K)**: The GL and subledger differ by ($69K), far above the $5K threshold, with no reconciling items. This is a large bookkeeping gap; Marcus Oyelaran must find the cause and either record the missing item or post a correcting entry.

3. **Inventory (1200) — not reviewed**: This rec was prepared on WD+4 but has not been reviewed. Dana Whitfield must review it by the close workday. This is a control failure—no one has checked the preparer's work.

4. **Vendor rebates receivable (1150) — preparer is reviewer**: Marcus Oyelaran prepared and approved the same rec, bypassing the control. Dana Whitfield must independently review it before sign-off. This is a control failure.

5. **Accounts receivable—trade (1100) — aged reconciling item**: Reconciling item RI-05 (unapplied receipt from Lumen Retail, no remittance advice, ($14K)) has been open 127 days. Priya Raman must clear it or book an adjustment, not carry it forward.

The detailed sign-off note has been written to `output/recs-note.md`.