An auditor would send back 5 of the 20 December 2025 recs. The other 15 are clean, and the unexplained difference across all recs nets to ($68K). The review script checked every rec and they all tie, so the figures below are safe to use.

**Ranked by how serious they are:**

1. **Accrued payroll, 2120:** The rec was done against a balance of ($58K). The trial balance shows ($72K), so the rec doesn't support the December balance. Marcus Oyelaran needs to redo it on the current balance.
2. **Sales tax payable, 2150:** ($69K) is unexplained, against a $5K limit, and the rec lists no reconciling items. This is the one that stops sign-off. Marcus Oyelaran needs to find the cause.
3. **Vendor rebates receivable, 1150:** Marcus Oyelaran prepared the rec and also reviewed it, so nobody else checked it. Dana Whitfield needs to assign a second reviewer.
4. **Inventory, 1200:** The rec was prepared but never reviewed. Dana Whitfield needs to review it.
5. **Accounts receivable, 1100:** An unapplied receipt from Lumen Retail, ($14K) with no remittance advice, is 127 days old. Priya Raman needs to apply the cash or book it, and record why.

The full note is in `output/recs-note.md`, and the script's figures are in `output/recs.json`.

**Things I noticed in the source files that the script doesn't flag:** I kept these out of the note because its rules only allow the script's flags. They're worth checking before the auditors arrive:
- **Sales tax rec was approved anyway:** Dana Whitfield marked the sales tax rec Reviewed even with ($69K) unexplained. An auditor will ask how that review passed. Dana is also the Controller who signs off the close, and reviews 9 of the 20 recs.
- **Goods received not invoiced, 2050:** This is a liability account but it carries a debit balance. That comes from a single item, "invoices matched before goods were received." The rec counts it as timing, but it deserves a second look.
- **Adjustments not yet booked:** Three reconciling items are marked as needing an entry: RI-03, bank charges; RI-07, the Ardent rebate true-up; and RI-09, an inventory count variance. They are listed as explained but haven't been posted.
- **Accrued payroll source:** The balance on the payroll rec matches the November trial balance exactly. That confirms it was rolled forward from last month without being re-run.