## Summary

**December close finished 1 day late.** All 30 tasks completed, but three slipped: the accrual register sign-off (2 days late) was the critical blocker, cycle count adjustments (1 day late), and the reporting package itself (1 day late, downstream of accrual review).

**What to fix for January:**

1. **Dana Whitfield** — Move the accrual review earlier by one workday or start it sooner. This task chains to the trial balance lock and final reporting, so it's the hard deadline.

2. **Marcus Oyelaran** — Attach evidence files when you complete the cycle count adjustments and sales tax return. Both are marked done but missing proof in the checklist.

3. **Tomas Herrera** — Link the support document to the AP cutoff review when you sign off; the task is complete but undocumented.

4. **Priya Raman** — Hold the fixed asset roll-forward until depreciation is done. It finished one day early against its dependency, which means it worked with incomplete data.

The detailed close retrospective is in `output/checklist-note.md`.