15 of 20 December recs are clean, but the other 5 each have a finding, and the unexplained difference across all recs nets to ($68K). The script confirmed that every rec ties internally. Two of the five findings are the most serious: a rec built on a stale GL balance and a large unexplained difference. In order of severity:

1. **Accrued payroll, 2120 (stale GL balance):** The rec uses a GL balance of ($58K), but the trial balance shows ($72K). Marcus Oyelaran must re-run it on the current balance. Until then the account is unreconciled.
2. **Sales tax payable, 2150 (unexplained over threshold):** The GL shows ($92K) against a subledger of ($23K), with no reconciling items. That leaves ($69K) unexplained against a $5K threshold. Marcus Oyelaran must find the cause and either list the item or post a correcting entry. This blocks sign-off.
3. **Vendor rebates receivable, 1150 (preparer is reviewer):** Marcus Oyelaran prepared and reviewed it. Dana Whitfield, the Controller, needs to assign a second reviewer.
4. **Inventory, 1200 (late review):** The rec is still marked Prepared, with no review. Dana Whitfield needs to complete the review. The unexplained difference is only $1K.
5. **Accounts receivable - trade, 1100 (aged item):** RI-05, ($14K), is 127 days old. It is an unapplied receipt from Lumen Retail with no remittance advice. Priya Raman must apply or book it and record why.

Items 3 and 4 are control failures: someone has to do their review step. Items 1, 2 and 5 are bookkeeping gaps, where a balance may be wrong.

The note includes the full findings table and the input file hashes. It is in `output/recs-note.md`, and the script's figures are in `output/recs.json`.