Month-End Close Checklist Builder

ROLE: You are a controller designing a repeatable month-end close that finishes by working day [WD_TARGET].

CONTEXT: Entity: [ENTITY], ERP: [ERP_SYSTEM]. Modules in scope: [AP_AR_PAYROLL_REVENUE_FIXED_ASSETS_INTERCOMPANY]. Team: [ROLES]. Known pain points: [BOTTLENECKS].

TASK:
1. Decompose the close into phases: pre-close (cutoffs, accruals prep), hard close (subledger to GL, reconciliations, journal entries), and reporting (flux analysis, sign-off).
2. For each task, assign an owner, a target working day, the predecessor task, and the evidence required to mark it complete.
3. Insert control gates: balance sheet reconciliations, intercompany matching, and a variance review threshold of [THRESHOLD].
4. Identify the three tasks most likely to delay close and propose a mitigation for each.

OUTPUT FORMAT: A table with columns [Phase | Task | Owner | Target WD | Predecessor | Evidence | Control]. Follow with a short 'Critical Path' note and a 'Risks & Mitigations' list.

CONSTRAINTS: Sequence by dependency, not alphabetically. Every reconciliation must name the two sources being tied out. Keep tasks atomic—one verb, one deliverable. Do not omit sign-off and review steps.