## Review complete

December accruals of **$133K** across 16 items tie correctly to the trial balance (up from $97K in November). Four accruals have findings:

| Accrual | Issue | Owner | Action |
|---------|-------|-------|--------|
| **AC-01** — Legal fees | Open 7 months, past 3-month threshold | Dana Whitfield | Release or confirm case status |
| **AC-05** — Temp labour | Jumped 133.6% in December | Marcus Oyelaran | Confirm updated amount with invoice |
| **AC-14** — Fuel surcharge | Invoice already received | Tomas Herrera | Release—payables has the cost |
| **AC-07** — Catalogue design | No support on file | Elena Brandt | Provide PO reference or release |

Three flagged items have explanatory notes (audit interim visit, facility repair ordered, logistics pre-buy ahead of price increase), leaving one unexplained swing on AC-05.

Full release-or-true-up note saved to `output/accruals-note.md`.