The December 2025 close ran 30 tasks and 3 were late. The monthly reporting package, CL-30, went out 1 day late: due WD+5, issued WD+6. All 30 tasks are complete, and the checklist's counts add up.

**What delayed the package:** CL-17, Dana Whitfield's accrual register sign-off. It was due WD+2, finished WD+4 and slipped 2 days. It's the only late task on the path that leads to the package (CL-01 → CL-02 → CL-05 → CL-16 → CL-17 → CL-28 → CL-29 → CL-30), so it's the one that pushed the package back.

**Late, but it didn't affect the package:** CL-08, Marcus Oyelaran's cycle count adjustments. It was due WD+1, finished WD+2 and slipped 1 day.

**Exceptions:**
- **CL-21, Priya Raman:** the fixed asset roll-forward was completed at WD+1, before the task it depends on, CL-20, finished at WD+2.
- **CL-11, Tomas Herrera, AP cutoff review:** marked complete with no evidence attached.
- **CL-24, Marcus Oyelaran, sales tax return:** marked complete with no evidence attached.

**Fixes for next month:**
1. **Dana Whitfield:** start the CL-17 accrual sign-off earlier so it's done by WD+2. This is the change that keeps the package on time.
2. **Ruth Calloway:** check CL-17 every day from WD+1 and escalate the same day it slips, because CL-28, CL-29 and CL-30 all wait on it.
3. **Priya Raman:** wait for CL-20 to finish before doing CL-21. Then re-check December's roll-forward against the final CL-20 output.
4. **Tomas Herrera and Marcus Oyelaran:** attach the missing evidence to CL-11 and CL-24 now. Next month, attach it before marking a task complete.

The data doesn't say why CL-17 ran late. You'd need to ask Dana Whitfield whether it was waiting on inputs or on people.

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