The December close ran 30 tasks with 3 late, and CL-30 (the monthly reporting package) finished 1 day late, at WD+6 against WD+5. The script's identity checks passed, and the CSV has 30 rows.

**What ran late**
- **CL-17, accrual register sign-off (Dana Whitfield):** due WD+2, done WD+4, 2 days late. It is the first late task on the critical path (CL-01, CL-02, CL-05, CL-16, CL-17, CL-28, CL-29, CL-30), so it caused the reporting delay.
- **CL-08, cycle count adjustments (Marcus Oyelaran):** due WD+1, done WD+2, 1 day late. It is off the critical path, because the inventory reconciliation that depends on it (CL-14) still finished on time at WD+3.
- **CL-30, reporting package (Ruth Calloway):** due WD+5, done WD+6, 1 day late. This is the knock-on from CL-17.

**Who was waiting on whom**
- **Reporting chain:** the lock of the trial balance (CL-28), the flash P&L (CL-27) and the flux analysis (CL-26) all depend on CL-17. Dana Whitfield's sign-off therefore held up Elena Brandt, and then Ruth Calloway.
- **Accrual inputs:** CL-17 itself waited on the freight accrual (CL-09, Tomas Herrera) and the accrued expense entries (CL-16, Marcus Oyelaran). Both were on time, so the delay sat in the review step, not the inputs. The data doesn't show why the review took until WD+4.

**Other exceptions**
- **CL-21, fixed asset roll-forward (Priya Raman):** done at WD+1, before its dependency CL-20 (the depreciation run) finished at WD+2. Either the sequence is wrong or the dependency listed in the checklist is.
- **CL-11, AP cutoff review (Tomas Herrera):** complete with no evidence reference.
- **CL-24, sales tax return (Marcus Oyelaran):** complete with no evidence reference.

**For January**
1. **Dana Whitfield:** book the accrual sign-off slot before the close starts, so it begins as soon as CL-09 and CL-16 land.
2. **Priya Raman:** run the roll-forward after the depreciation run, or fix the dependency if it is wrong.
3. **Marcus Oyelaran:** talk through why cycle counts slipped to WD+2 and start them earlier.
4. **Tomas Herrera and Marcus Oyelaran:** attach evidence to CL-11 and CL-24 before marking them complete.

I wrote the figures to `output/checklist.json` and the retrospective to `output/checklist-note.md`.