Five of the 20 December recs block sign-off. The other 15 are clean, and the unexplained difference across all recs nets to ($68K). The review script ran without errors and every rec ties, so the figures below can be reported.

Ordered by the policy's severity ranking, most severe first:

1. **Accrued payroll, account 2120: the rec uses an out-of-date balance.** It ties to ($58K), but the trial balance shows ($72K). Until Marcus Oyelaran re-runs it on the current balance, the account is unreconciled.
2. **Sales tax payable, account 2150: ($69K) is unexplained.** That is against a $5K threshold, with no reconciling items listed. Marcus Oyelaran needs to find the cause, then either list the item or post a correcting entry. Dana Whitfield had already reviewed this rec, on day 5 of the close.
3. **Vendor rebates receivable, account 1150: no independent review.** Marcus Oyelaran both prepared and reviewed it. Dana Whitfield, as Controller, needs to assign a second reviewer.
4. **Inventory, account 1200: never reviewed.** It is still at "Prepared", past the review deadline of close day 5. Dana Whitfield needs to complete the review.
5. **Accounts receivable - trade, account 1100: one item is 127 days old.** Item RI-05 is a ($14K) payment from Lumen Retail that hasn't been applied to an invoice, and there is no remittance advice. Priya Raman needs to apply or book it and record why.

Items 1, 2 and 5 mean a balance may be wrong and needs an entry or a re-run rec. Items 3 and 4 are control failures, where someone still has to do their review step.

Marcus Oyelaran prepared four of the five problem recs, and Dana Whitfield is the reviewer on three.

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