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

**Late tasks**
- **CL-17, accrual register sign-off (Dana Whitfield):** due WD+2, done WD+4, so 2 days late. It is the first late task on the critical path and pushed the reporting package.
- **CL-08, cycle count adjustments (Marcus Oyelaran):** due WD+1, done WD+2. It is late but not on the critical path, so it did not delay the package.
- **CL-30, monthly reporting package (Ruth Calloway):** due WD+5, done WD+6. The delay came from upstream.

**Exceptions**
- **CL-21, fixed asset roll-forward (Priya Raman):** finished at WD+1, before its dependency CL-20 (depreciation run) finished at WD+2.
- **CL-11, AP cutoff review (Tomas Herrera):** complete with no evidence reference.
- **CL-24, sales tax return (Marcus Oyelaran):** complete with no evidence reference.

**What to fix for January**
1. **Dana Whitfield:** start the accrual register review as soon as CL-09 and CL-16 post. Agree the review slot with Tomas Herrera and Marcus Oyelaran beforehand. This is the one change that would have saved the package date.
2. **Marcus Oyelaran:** post cycle count adjustments by WD+1, since CL-14 depends on them.
3. **Priya Raman:** hold CL-21 until CL-20 is done, and confirm whether the roll-forward needed rework.
4. **Tomas Herrera and Marcus Oyelaran:** attach evidence for CL-11 and CL-24 before marking them complete.

The checklist data doesn't show why CL-17 took until WD+4. Ask Dana whether the wait was on inputs or on review capacity.

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