The December close ran 30 tasks with 3 late, and CL-30 (the monthly reporting package) finished 1 day late, at WD+6 against WD+5. All 30 tasks are complete, and the script's count checks passed.

**What caused the delay**
- CL-17, the accrual register sign-off, is the cause. It is owned by Dana Whitfield and was due WD+2 but finished WD+4, a 2-day slip. It is the only late task on the critical path to CL-30.
- CL-08, the cycle count adjustments, was 1 day late (due WD+1, done WD+2). It is owned by Marcus Oyelaran and is not on the critical path, so it didn't delay the package.

**Other exceptions**
- **Sequencing:** CL-21, the fixed asset roll-forward, finished at WD+1. That is before CL-20, the depreciation run it depends on, finished at WD+2. Priya Raman owns CL-21.
- **Missing evidence:** CL-11 (Review AP cutoff, Tomas Herrera) and CL-24 (Prepare the sales tax return, Marcus Oyelaran) are marked complete but have no evidence reference.

**Fixes for next month**
1. **Dana Whitfield:** start the CL-17 sign-off as soon as CL-09 and CL-16 finish.
2. **Marcus Oyelaran:** finish CL-08 by WD+1.
3. **Priya Raman:** don't start CL-21 until CL-20 is complete. Rerun this month's roll-forward to confirm it reflects the final depreciation run.
4. **Tomas Herrera and Marcus Oyelaran:** attach evidence for CL-11 and CL-24.

The write-up is in `output/checklist-note.md` and the script's figures are in `output/checklist.json`. The input was `close_checklist_2025-12.csv`, 30 rows.