The reporting package went out one day late, and the accrual sign-off was the reason. All 30 tasks are complete, 3 of them late, and the counts check out.

**What ran late**

| ID | Task | Owner | Due | Done | Slip |
| --- | --- | --- | --- | --- | --- |
| CL-17 | Review and sign off the accrual register | Dana Whitfield | WD+2 | WD+4 | 2 |
| CL-08 | Post cycle count adjustments | Marcus Oyelaran | WD+1 | WD+2 | 1 |
| CL-30 | Issue the monthly reporting package | Ruth Calloway | WD+5 | WD+6 | 1 |

**Who was waiting on whom**
- **Accrual sign-off held up the package.** Ruth Calloway (issuing the package) waited on Elena Brandt (drafting it). Elena waited on Dana Whitfield's trial balance lock, which itself waited on Dana's accrual sign-off. The accrual sign-off was the only late task in that chain. The lock and the draft were both on time but finished on WD+5, the day the package was due. That left no room, so the package went out on WD+6.
- **The cycle count was late but held nothing up.** Nothing on the path to the package depended on it.
- **One task finished before the task it depends on:** Priya Raman finished the fixed asset roll-forward (CL-21) on WD+1, but the depreciation run it depends on (CL-20) didn't finish until WD+2.
- **Two tasks are marked complete with no evidence attached:** the AP cutoff review (CL-11, Tomas Herrera) and the sales tax return (CL-24, Marcus Oyelaran).

**What to change for January**
1. **Dana:** set aside time for the accrual sign-off on WD+2, or name a backup reviewer. Every later step waits on it.
2. **Dana and Ruth:** the trial balance lock, the package draft and the package issue are all due on WD+5. Either lock the trial balance earlier or move the package due date.
3. **Priya:** don't start the roll-forward until depreciation has posted, and check that December's roll-forward includes the posted depreciation.
4. **Tomas and Marcus:** attach the missing evidence for CL-11 and CL-24 now. In January, attach evidence before marking a task complete.

The checklist only records due and done workdays, not why the accrual sign-off slipped. Dana would need to tell you that.

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