## Summary

**December close: 30 tasks completed, but 1 day delayed.** All tasks finished, but 3 ran late. The culprit is **CL-17 (accrual register review)** — Dana Whitfield's sign-off slipped 2 days and sits on the critical path, pushing the final reporting package 1 day late.

### What to fix for next month:

1. **Start CL-17 earlier** — This accrual review is the gating task for close. Either move its due date earlier, give Dana more time, or streamline the review process. It cost you 2 days.

2. **Tighten inventory cycle counts** — CL-08 (Marcus Oyelaran) finished 1 day late. Complete count and adjustments by WD+1.

3. **Document two missing items**:
   - CL-11 (AP cutoff review by Tomas Herrera): No evidence attached. Keep a review memo or summary.
   - CL-24 (sales tax return by Marcus Oyelaran): No evidence. File a copy or reference link.

4. **Respect task dependencies** — CL-21 (fixed asset roll-forward by Priya Raman) started before CL-20 (depreciation) was done. Ensure depreciation runs first.

Both the analysis and detailed retrospective are in `/output/`.