The December close was one day late, and it traces back to one task: the accrual register sign-off. All 30 tasks are complete as of WD+6. Three were late and three have exceptions. The checklist script's count checks passed.

**Where the timeline slipped**

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

- **CL-17 caused the delay.** It's the first late task on the chain of dependent tasks that sets when the reporting package can go out (CL-01, CL-02, CL-05, CL-16, CL-17, CL-28, CL-29, CL-30). Its 2-day slip pushed CL-30 one day past due.
- **CL-08 was late but didn't delay the close.** It isn't on that chain.
- **By area:** Accruals, Inventory and Reporting each had 1 late task. The other 10 areas had none.

**Missing evidence and sequencing problems**
- **CL-11, Review AP cutoff (Tomas Herrera, Payables):** marked complete with no evidence attached.
- **CL-24, Prepare the sales tax return (Marcus Oyelaran, Tax):** marked complete with no evidence attached.
- **CL-21, Prepare the fixed asset roll-forward (Priya Raman, Fixed assets):** finished WD+1, before the task it depends on, CL-20, finished at WD+2. The roll-forward may not reflect CL-20's final output.

**For the January close**
- **Dana Whitfield:** start CL-17 earlier, since it's what holds up the reporting package.
- **Priya Raman:** don't start CL-21 until CL-20 is done, then re-check December's roll-forward.
- **Tomas Herrera and Marcus Oyelaran:** attach evidence for CL-11 and CL-24 before December's checklist is signed off.
- **Marcus Oyelaran:** the checklist doesn't show why CL-08 slipped; the task notes would.

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