15 of 20 December recs are clean, and the unexplained difference across all recs nets to ($68K). The other five are not ready for Dana Whitfield to sign off the close. Every rec ties internally. The five findings, most severe first:

1. **Accrued payroll (2120), stale GL balance.** The rec uses ($58K), but the trial balance shows ($72K). Marcus Oyelaran needs to re-run it on the current balance. Until then the account is unreconciled.
2. **Sales tax payable (2150), unexplained over threshold.** GL ($92K) against subledger ($23K) leaves ($69K) unexplained, with no reconciling items listed. Marcus Oyelaran needs to find the cause and either list the item or post a correcting entry. This one clearly blocks sign-off.
3. **Vendor rebates receivable (1150), preparer is reviewer.** Marcus Oyelaran prepared and reviewed it. Dana Whitfield needs to assign a second reviewer.
4. **Inventory (1200), late review.** The rec is still Prepared, with no review. Dana Whitfield is the named reviewer and needs to complete it.
5. **Accounts receivable - trade (1100), aged item.** RI-05, ($14K), is 127 days old. It is an unapplied Lumen Retail receipt with no remittance advice. Priya Raman needs to clear or book it and record why.

Stale GL balance, unexplained difference and aged item are bookkeeping gaps, where the balance may be wrong. Preparer-is-reviewer and late review are control failures, where someone needs to do their step.

The script only decides what is flagged. The severity order and the asks are my judgment.

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