**Here's what auditors will flag:** Your December close has 5 problems across 5 accounts, with a $68K net unexplained difference that needs resolution before sign-off.

**The critical one:** Sales tax payable (2150) has a ($69K) gap between GL and subledger with no reconciling items. This is a bookkeeping error, not a timing difference—Marcus Oyelaran needs to track down the source and post a correcting entry.

**Control failures:** Inventory hasn't been reviewed yet (Dana Whitfield needs to complete it), and Vendor rebates receivable was self-reviewed by Marcus Oyelaran (needs a second set of eyes).

**Housekeeping:** Accrued payroll's rec is based on an old GL balance and needs to be re-run on the current one. Accounts receivable has a 127-day-old unapplied receipt ($14K) from Lumen Retail that should be cleared or written off.

The full note is at `output/recs-note.md`—give that to your team to resolve before the auditors arrive.