I've written the memo for the close file. The December accruals tie to the trial balance, and 4 of the 16 accruals need action before sign-off. Together the 16 total $133K.

**Accruals that need action:**

| ID | Vendor | Finding | Owner | What I've asked for |
| --- | --- | --- | --- | --- |
| AC-01 | Harlow and Finch LLP | Open 7 months; it's an estimate for the warehouse lease dispute | Dana Whitfield | Written confirmation from the firm that the fees are still owed, or release it |
| AC-05 | Palmetto Staffing | Rose 133.6% from November with no explanation | Marcus Oyelaran | December timesheets and a reason for the rise, or adjust it to the hours worked |
| AC-14 | Coastline Carriers fuel surcharge | The invoice is already in payables, so the cost may be booked twice | Tomas Herrera | Release the accrual and confirm the invoice was posted |
| AC-07 | Lanternfly Creative | No supporting document | Elena Brandt | The signed purchase order and proof the first milestone was delivered, or release it |

AC-01 is the one most likely to draw the auditors' questions again.

Three other accruals moved a lot or are new this month, but each has a note from its preparer explaining why. They are not findings, so they're left out of the memo:
- **AC-02, Brightline Audit Partners:** up 100.0% for a second interim visit.
- **AC-06, Summit Facility Services:** new, for a repair ordered after the safety inspection.
- **AC-16, Tallgrass Logistics:** up 120.7% for stock bought ahead of a January price increase.

Estimates make up 14.4% of the balance. I don't think that's high on its own.

AC-11, the Kingsley Property Group common-area estimate, sits right at the 3-month limit and isn't flagged. Expect it to be flagged next month unless it's settled.

I used the standard limits: open more than 3 months, or a change of more than 50% from November. If you want stricter limits for the auditors, I can rerun it.

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