It is close but not exact. The earth's orbit is not an exact number of days. For the calendar's purpose we accumulate errors and adjust the calendar. These adjustments are every 4 years and sometimes on the century. There are other errors that have an impact on the observations depending on the required accuracy.
I saw a sundial on a beach near Kobe Japan that had elaborate error correcting instructions that was probably good to a second after ten minutes of calculations. There were a lot of factors involved it accounted for earths orbital period
Above the arctic circle the sun 24 hour path is tilted but there are other factors that are significant. For a couple weeks around June 21 the sun never sets as far as 80 miles or so south of the arctic circle. Most of this is due to the optic effects of the atmosphere. Even above the arctic circle actual and observed position of the sun has significant differences.
Regards,
w..
-- Walter Banks Byte Craft Limited