Source: MIZOKI audit 2026-09-06 (pinned fc8b03f9) → work-order backlog 2026-09-08 (docs/audits/AUDIT_WORK_ORDERS_2026-09-08.md). Findings are hypotheses until reproduced on current main (WO-00).

Finding: Audit pinned fc8b03f9; local main is already at 15a6ba29b. Every finding must be re-anchored before work is assigned. Files: repo root; OPEN_ITEMS.md; docs/BUILD_DEBT.md. Fix: git diff fc8b03f9..main --stat over the files named in WO-01..33; mark each finding unchanged / moved / already fixed. Reconcile against OPEN_ITEMS.md so no duplicate remediation tickets exist (report §Findings 4). Acceptance: a table in docs/audits/AUDIT_2026-09-06_RECONCILIATION.md with one row per R-reference: path at fc8b03f9, path at main, status, ticket. All 33 rows filled. Depends on: none.