Accrual Balance and Transaction Audit

Purpose

Validate accrual balances, grants, takings, resets, and manager adjustments.

How to use this checklist

Run this review with a system administrator, payroll/timekeeping owner, operational manager, and reporting or integration owner. Mark each item Pass, Needs Work, or Not Applicable and capture evidence.

Checklist

• [ ] Accrual profiles are assigned to the correct populations
• [ ] Opening balances reconcile to the source of truth
• [ ] Grant and taking rules use the intended dates and units
• [ ] Negative balance and overdraft behavior matches policy
• [ ] Manual adjustments require reason codes and comments
• [ ] Reset and carryover rules are tested before year-end
• [ ] Historical transactions explain the displayed balance
• [ ] Managers can view but cannot over-adjust without authority

Minimum evidence to retain

• Screenshot or export of the applicable configuration.
• Test employee, test date, expected result, and actual result.
• Named owner and due date for every failed item.
• Approval showing the business owner accepted the final result.

Stop and escalate when

A failed control could affect payroll, employee access, compliance, or a closed pay period. Do not use production edits as the first test.