Sign-off is blocked. 15 of 20 December recs are clean, and the unexplained difference across all recs nets to ($68K). The script's tie-out checks passed on every rec, so these figures are safe to report.

Five recs have findings, most severe first:

1. **Accrued payroll, account 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, account 2150 (unexplained over threshold):** The GL is ($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.
3. **Vendor rebates receivable, account 1150 (preparer is reviewer):** Marcus Oyelaran prepared and reviewed it. Dana Whitfield needs to assign a second reviewer.
4. **Inventory, account 1200 (late review):** The rec is still at Prepared with no review. Dana Whitfield must complete the review. It also carries $1K unexplained, which Marcus Oyelaran should explain.
5. **Accounts receivable - trade, account 1100 (aged item):** Item RI-05 is an unapplied receipt from Lumen Retail with no remittance advice. It is ($14K) and 127 days old against a 90-day limit. Priya Raman must apply or book it and record why.

Accounts 2120 and 2150 are balances that may be wrong, so they need an entry or a re-run rec. Accounts 1150 and 1200 are control failures, where someone has to do their review step.

The full note and the script's figures are in `output/recs-note.md` and `output/recs.json`.