5 of the 20 December recs can't be signed yet. The other 15 are clean. Every rec ties: for each one, its listed items add up to its reconciling total. Across all recs, the unexplained difference nets to ($68K).

The note is in `output/recs-note.md` and the script's figures are in `output/recs.json`. Here are the five, most serious first:

1. **Accrued payroll, account 2120: a bookkeeping gap.** The rec was prepared against a GL balance of ($58K), but the trial balance shows ($72K). Until it's redone on the current balance, the account counts as unreconciled. **Ask:** Marcus Oyelaran to re-run the rec.
2. **Sales tax payable, account 2150: a bookkeeping gap.** The GL shows ($92K) and the subledger shows ($23K), and no reconciling items are listed. That leaves ($69K) unexplained, well over the $5K threshold. This is the largest single issue. **Ask:** Marcus Oyelaran to find the cause, then either list the missing item or post the correcting entry.
3. **Vendor rebates receivable, account 1150: a control failure.** Marcus Oyelaran both prepared and reviewed this rec, so nobody else checked it. **Ask:** Dana Whitfield, as Controller, to assign a second reviewer.
4. **Inventory, account 1200: a control failure.** The rec is still at status Prepared, and no one reviewed it by the WD+5 deadline. **Ask:** Dana Whitfield to finish the review.
5. **Accounts receivable - trade, account 1100: a bookkeeping gap.** One reconciling item, RI-05, ($14K), has been open for 127 days, against a 90-day limit. It's an unapplied receipt from Lumen Retail that came with no remittance advice. **Ask:** Priya Raman to apply the cash or book the item, and record why.

Accrued payroll and Sales tax payable come first because those balances may actually be wrong. The other three need either a review step done or an old item cleared.