## What blocks sign-off

Five issues prevent Controller sign-off:

| Priority | Finding | Account | Issue | Action needed |
|----------|---------|---------|-------|----------------|
| 1 | Stale GL balance | 2120 (Accrued payroll) | Rec prepared against an earlier GL balance, not the trial balance's ($72K) | Re-run the reconciliation |
| 2 | Unexplained over threshold | 2150 (Sales tax payable) | ($69K) difference exceeds $5K threshold with no reconciling items | Find the cause: missing item or GL error |
| 3 | Preparer is reviewer | 1150 (Vendor rebates receivable) | Marcus Oyelaran both prepared and reviewed—no independent check | Assign a second reviewer |
| 4 | Late review | 1200 (Inventory) | No review yet; must be reviewed by WD+5 | Complete the review |
| 5 | Aged item | 1100 (Accounts receivable - trade) | RI-05 unapplied receipt ($14K) is 127 days old, beyond 90-day limit | Clear or write off the item |

The most urgent is the stale GL balance on Accrued payroll—it invalidates the entire reconciliation. The unexplained $69K on Sales tax payable is a bookkeeping gap that may indicate a missing transaction or posting error. The detailed review with all figures is in `/tmp/spb-account-rec-review-2025-12-claude-7zw33v03/output/recs-note.md`.