I reviewed the FY2026 assumption register and wrote the review. Of the 20 assumptions, 4 are flagged. The script ran cleanly and its counts reconciled.

The script dated reviews against its default as-of date of 2026-01-01, not today (2026-10-04). Staleness is therefore measured at the start of the plan year. Against today's date, more assumptions would count as stale. I can rerun it with `--as-of` set to today if you want that view.

| ID | Assumption | Finding |
| --- | --- | --- |
| A-09 | Inventory turns | Stale review, last reviewed 2025-03-14 |
| A-13 | Line of credit interest rate | Stale review, last reviewed 2025-06-02 |
| A-16 | Merit increase | No owner |
| A-04 | Average headcount | Value changed from 23.00 to 23.75 with no source |

- **A-04:** It feeds the Headcount driver, so the unsupported change moves operating expense. The note asks Elena Brandt to record a source before the plan locks.
- **A-16:** The note asks who should own it.
- **A-09 and A-13:** These need re-reviews by Tomas Herrera and Dana Whitfield. Neither feeds a driver.
- **Changes:** 5 values changed. Only A-04 lacks a source.

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