The December close ran 30 tasks with 3 late. The monthly reporting package (CL-30) finished 1 day late, at WD+6 against WD+5.

**Cause of the delay:** CL-17, the accrual register sign-off owned by Dana Whitfield, was due WD+2 and finished WD+4. It is the first late task on the critical path, so it pushed the trial balance lock and the package behind it. CL-08, cycle count adjustments (Marcus Oyelaran, 1 day late), was late but is not on the critical path. CL-30 itself only slipped because of CL-17.

**Exceptions:**
- **Out of sequence:** CL-21, the fixed asset roll-forward (Priya Raman), finished at WD+1, before the depreciation run it depends on (CL-20) finished at WD+2.
- **No evidence reference:** CL-11, AP cutoff review (Tomas Herrera), and CL-24, sales tax return (Marcus Oyelaran).

**Fixes for next month:**
1. **Dana Whitfield and Ruth Calloway:** agree a WD+2 sign-off date for CL-17, and start it as soon as CL-09 and CL-16 land.
2. **Priya Raman:** run CL-21 after CL-20, and rerun the December roll-forward against the posted depreciation. The data doesn't show whether the figures changed.
3. **Tomas Herrera and Marcus Oyelaran:** attach evidence for CL-11 and CL-24.
4. **Marcus Oyelaran:** start CL-08 earlier so it doesn't reach the critical path.

I wrote the figures to `output/checklist.json` and the full retrospective to `output/checklist-note.md`. The input was 30 rows, sha256 `31db03c89bb8`.