The December accruals tie to the trial balance. $133K is accrued across 16 accruals, up from $97K in November, and 4 of them have findings. The script's tie-out check passed.

| ID | Vendor | Finding | Owner | Ask |
| --- | --- | --- | --- | --- |
| AC-01 | Harlow and Finch LLP | Open 7 months, $13K estimate | Dana Whitfield | Release it, or get the vendor's confirmation. |
| AC-05 | Palmetto Staffing | Up 133.6% to $10K, no note | Marcus Oyelaran | True it up or explain the move, and send the December timesheets. |
| AC-14 | Coastline Carriers | Invoice already received, so the cost may be booked twice | Tomas Herrera | Release it. |
| AC-07 | Lanternfly Creative | No support reference | Elena Brandt | Send the PO or milestone document, or release it. |

Three other accruals swung or are new, but each has an owner's note, so they are not findings: AC-02, AC-06 and AC-16.

I wrote two files: `output/accruals.json`, which holds the script's figures, and `output/accruals-note.md`, which is the release-or-true-up note. The note also has the breakdown by basis and the source file hashes.

I haven't released or adjusted anything. Those calls sit with the four owners.