## What blocks sign-off

Five findings prevent close sign-off:

1. **Accrued payroll — stale GL balance (most critical)**: The reconciliation was prepared against a GL balance of ($58K), but the trial balance shows ($72K). This means the rec doesn't prove the current balance is correct. Marcus Oyelaran must re-run it.

2. **Sales tax payable — unexplained difference ($69K)**: The GL is ($92K), the subledger is ($23K), there are no reconciling items, and the unexplained gap of ($69K) exceeds the $5K policy threshold. This is a bookkeeping gap that may indicate a missing entry or GL error. Marcus Oyelaran must find and resolve it.

3. **Inventory — late review**: Dana Whitfield has not reviewed this rec. It was prepared on WD+4 but review is due by WD+5. She must complete the review before close.

4. **Vendor rebates receivable — preparer is reviewer**: Marcus Oyelaran both prepared and reviewed this rec on the same workday, so it has had no independent check. Dana Whitfield must review it.

5. **Accounts receivable — aged reconciling item (RI-05)**: An unapplied receipt from Lumen Retail for ($14K) has been open 127 days with no remittance advice. Priya Raman must either apply the cash or book an adjustment.

The stale GL balance and unexplained difference are bookkeeping gaps requiring entries or re-work; the missing reviews are control failures requiring sign-offs. The detailed sign-off note is in `output/recs-note.md`.