The December close finished 1 day late. All 30 tasks are complete, 3 of them were late, and the monthly reporting package (CL-30) went out on WD+6 instead of its WD+5 due date. The checklist script ran cleanly and its count checks passed.

**What caused the delay**
- **CL-17, accrual register sign-off (Dana Whitfield):** this was due WD+2 and finished WD+4, 2 days late. It's the first late task on the critical path, so it's the one that pushed the reporting package.
- **CL-08, cycle count adjustments (Marcus Oyelaran):** due WD+1, done WD+2. It was late but didn't affect the end date.

**Other problems**
- **CL-21, fixed asset roll-forward (Priya Raman):** finished on WD+1, before the task it depends on (CL-20) finished on WD+2. That means it was prepared on incomplete inputs.
- **CL-11, AP cutoff review (Tomas Herrera)** and **CL-24, sales tax return (Marcus Oyelaran):** both are marked complete with no evidence attached.

**What to fix for January**
1. **Dana Whitfield:** start the accrual register review earlier. It's on the critical path, and Ruth Calloway should confirm it will be signed off by WD+2.
2. **Priya Raman:** wait for CL-20 before preparing the roll-forward, or redo it once CL-20 is finished.
3. **Tomas Herrera and Marcus Oyelaran:** attach evidence before marking tasks complete. Marcus Oyelaran should also post cycle counts by WD+1.

Files are in `output/`:
- checklist-note.md
- checklist.json