## December close: on time overall, but three areas to tighten for January

The close finished on day 6 against a target of day 5—one day late. All 30 tasks completed, but three slipped and you have two documentation gaps.

**What delayed you:** Dana Whitfield's accrual review (CL-17) finished 2 days late on day 4. It's on your critical path to the reporting package, so it pushed everything downstream. Start accrual signoff one day earlier next month.

**The other two lates were minor:** Marcus posted cycle count adjustments 1 day late (Inventory), and Ruth issued the reporting package 1 day late, but that was already the impact from upstream.

**Fix for next month:**

1. **Dana Whitfield** — move accrual review earlier in your calendar; day 2 is the target. This is the blocking task.
2. **Tomas Herrera and Marcus Oyelaran** — capture evidence (cutoff memos, tax documents) at completion time, not later. You both have tasks with no evidence recorded.
3. **Priya Raman** — there's a sequencing break: you finished the fixed asset roll-forward before its dependency. Confirm the prior task is done before you start next time.

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