15 of 20 December 2025 recs are clean. The unexplained difference across all recs nets to ($68K). Five recs have findings that a reviewer would send back. The script's identity checks passed on every rec.

| Account | Finding | Type | Owner |
| --- | --- | --- | --- |
| 2120 Accrued payroll | The rec uses a GL balance of ($58K), but the trial balance holds ($72K). | Bookkeeping gap | Marcus Oyelaran |
| 2150 Sales tax payable | The GL is ($92K) against a subledger of ($23K), with no reconciling items. The unexplained difference is ($69K). | Bookkeeping gap | Marcus Oyelaran |
| 1150 Vendor rebates receivable | Marcus Oyelaran prepared and reviewed the same rec. | Policy breach | Dana Whitfield assigns a second reviewer |
| 1200 Inventory | The rec is still at Prepared, with no review. | Policy breach | Dana Whitfield |
| 1100 Accounts receivable - trade | RI-05, ($14K), is an unapplied Lumen Retail receipt with no remittance advice. It is 127 days old. | Bookkeeping gap | Priya Raman |

- **Accrued payroll:** until Marcus Oyelaran re-runs the rec on the current balance, the account is unreconciled.
- **Sales tax payable:** this one blocks sign-off until the cause is found and either listed or corrected.

The note has the full findings table, the sign-off actions in policy severity order, and the input file hashes.

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