December's close finished one day late. The reporting package (CL-30) was due WD+5 and went out WD+6. It ran 30 tasks, all complete, and 3 were late. The script's identity checks passed.

**What caused the delay**
- **CL-17**, the accrual register sign-off owned by Dana Whitfield, was due WD+2 and finished WD+4. It is the first late task on the critical path to CL-30, so it caused the delay.
- **CL-08**, the cycle count adjustments owned by Marcus Oyelaran, was 1 day late but is not on the critical path.
- **CL-30**, owned by Ruth Calloway, was late as a result of CL-17.

**Exceptions**
- **Out-of-order task:** Priya Raman's CL-21 (fixed asset roll-forward) finished WD+1, before its dependency CL-20 finished at WD+2.
- **Missing evidence:** Two completed tasks have no evidence reference. They are CL-11 (AP cutoff review, Tomas Herrera) and CL-24 (sales tax return, Marcus Oyelaran).

**What to fix for January**
1. **Dana:** start the accrual register sign-off (CL-17) earlier, since it drives the reporting date.
2. **Priya:** sequence CL-21 after CL-20, and check whether the roll-forward needed rework.
3. **Tomas and Marcus:** attach evidence to CL-11 and CL-24 before marking them complete.
4. **Marcus:** find out why CL-08 slipped. It didn't affect the close this time.

The data doesn't show why CL-17 or CL-08 ran late. Their owners would need to explain that.

I saved the figures to `output/checklist.json` and the full retrospective to `output/checklist-note.md`. The source file is `close_checklist_2025-12.csv`, 30 rows, sha256 `31db03c89bb8`.