## What blocks sign-off

Five recs have findings that must be cleared before Dana Whitfield (Controller) can sign off the close:

**Most critical:**
1. **Accrued payroll (2120)** — GL balance is $13K stale (rec shows $58K, trial balance shows $72K). Marcus Oyelaran must re-run the rec on the current balance.

2. **Sales tax payable (2150)** — $69K unexplained difference is above the $5K threshold. This alone accounts for most of the $68K net unexplained across all recs. Marcus must find the cause and either list a missing item or post a correcting entry.

**Control failures:**
3. **Vendor rebates receivable (1150)** — Marcus Oyelaran prepared and reviewed this rec; a second person must review before sign-off.

4. **Inventory (1200)** — Prepared on day 4, but not yet reviewed by the day-5 deadline. Dana Whitfield must complete the review.

**Aged item:**
5. **Accounts receivable - trade (1100)** — Reconciling item RI-05 ($14K unapplied receipt from Lumen Retail) is 127 days old. Priya Raman must clear it or book it.

The sign-off note has been written to `output/recs-note.md` with a full summary table and action items.