December closed with all 30 tasks complete, but 3 finished late. Because of that, the reporting package (CL-30) went out at WD+6 instead of WD+5, which is 1 day late. The script's count checks passed.

**What drove the delay.** The accrual register sign-off (CL-17, Dana Whitfield) was due WD+2 and finished WD+4, a 2-day slip. It was the only late task on the critical path to the reporting package, so it caused the late package.

**Late, but didn't cause the delay.** Cycle count adjustments (CL-08, Marcus Oyelaran) slipped 1 day. This task wasn't on the critical path.

**Other problems:**
- **Done out of order:** the fixed asset roll-forward (CL-21, Priya Raman) was finished at WD+1, but the task it depends on (CL-20) didn't finish until WD+2.
- **No evidence attached:** the AP cutoff review (CL-11, Tomas Herrera) and the sales tax return (CL-24, Marcus Oyelaran) were marked complete without any supporting evidence.

**What to fix for January:**
1. **Dana:** start the accrual register sign-off earlier. Fixing this one task is the most direct way to get the package out by WD+5.
2. **Priya:** don't start the fixed asset roll-forward until CL-20 is done. Also check December's roll-forward against the final CL-20.
3. **Tomas and Marcus:** attach evidence for CL-11 and CL-24, and don't mark tasks complete until evidence is attached.
4. **Marcus:** find out why the cycle count posting missed WD+1. The checklist doesn't show the reason.

Files are in `output/`:
- checklist-note.md
- checklist.json