## Summary

December close finished **1 day late** (WD+6 vs. WD+5 due). Here's what to fix for next month:

**What caused the slip:**
- **CL-17** (Accrual sign-off, Dana Whitfield) was **2 days late** and sits on the critical path — it pulled the entire close out by one day. This is your lever. Talk to Dana about what held up the accrual register review.

**Other late tasks (less critical):**
- CL-08 (Cycle count, Marcus Oyelaran) — 1 day late, but off the critical path
- CL-30 (Report package, Ruth Calloway) — 1 day late; cascades from CL-17's delay

**Fix the exceptions:**
- **CL-21 dependency issue** (Priya Raman): The fixed asset roll-forward finished before the depreciation run it depends on. Resequence them in next month's template.
- **Missing evidence**: CL-11 (AP cutoff, Tomas Herrera) and CL-24 (Sales tax return, Marcus Oyelaran) — add these to your template so they're documented by close.

The full retrospective is in `output/checklist-note.md`.