Five reconciliations are blocking sign-off before you close December:

**Accrued payroll (2120)** — Stale GL balance. The rec was prepared against last month's balance ($58K). The current trial balance is ($72K). Marcus needs to re-run the rec.

**Sales tax payable (2150)** — Unexplained difference of ($69K), nearly 14× the $5K threshold. No reconciling items on this rec. Marcus must find either a missing item or a GL error and fix it.

**Inventory (1200)** — Late review. Prepared WD+4, but Dana hasn't reviewed it yet. She must complete the review by WD+5 (close deadline).

**Vendor rebates receivable (1150)** — Preparer is reviewer. Marcus prepared and reviewed it himself. Another person must review it before sign-off.

**Accounts receivable (1100)** — Aged reconciling item. RI-05 (unapplied receipt from Lumen Retail, $14K) is 127 days old, past the 90-day threshold. Priya must clear or book it and explain the delay.

The full analysis is in `output/recs-note.md`.