December finished one day late. All 30 tasks are complete. 3 were late, and the reporting package (CL-30) went out at WD+6 instead of WD+5. The script's checks passed: the counts add up.

**What caused the delay:** CL-17, the accrual register sign-off owned by Dana Whitfield. It was due WD+2 and finished WD+4, 2 days late. It is the first late task on the critical path, so it pushed CL-30. The cycle count adjustments (CL-08, Marcus Oyelaran) were 1 day late but are not on the critical path, so they didn't hold up the package.

**Other problems:**
- **Done out of order:** CL-21, the fixed asset roll-forward (Priya Raman), was completed at WD+1. That was before CL-20, the task it depends on, finished at WD+2.
- **No evidence attached:** two tasks are marked complete with no evidence: CL-11, the AP cutoff review (Tomas Herrera), and CL-24, the sales tax return (Marcus Oyelaran).

**What to fix for January:**
1. **Dana Whitfield:** start the accrual review earlier so CL-17 signs off by WD+2. It's the step that decides when the package goes out.
2. **Ruth Calloway:** set a firm WD+2 cutoff for accruals with Dana, and escalate the same day if CL-17 misses it.
3. **Priya Raman:** don't start CL-21 until CL-20 is done. I'd also re-check the December roll-forward against the final CL-20 figures. That's my suggestion, not something the data shows is wrong.
4. **Tomas Herrera and Marcus Oyelaran:** attach evidence to CL-11 and CL-24 before December is archived. Marcus should also move the cycle count earlier so CL-08 is done by WD+1.

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