## December close summary

The close finished on time overall (1 day late on the final reporting package), but three tasks slipped and need attention for next month:

**Critical issue:** Dana Whitfield's accrual register review (CL-17) slipped 2 days and pushed the entire close back. This is on the critical path. Start it earlier or unblock it faster next month.

**Other late tasks:**
- Marcus Oyelaran's cycle count adjustments (CL-08) slipped 1 day—front-load this work to WD+1
- Ruth Calloway's reporting package (CL-30) slipped 1 day—this is a cascading effect from CL-17

**Dependency violation:** Priya Raman completed the fixed asset roll-forward (CL-21) on WD+1 before its dependency finished on WD+2. Check the sequencing there.

**Missing evidence:** Add reference files for Tomas Herrera's AP cutoff review (CL-11) and Marcus Oyelaran's sales tax return (CL-24)—both were completed but not documented.

I've written a detailed retrospective to `output/checklist-note.md`.