Need a Locksmith Anyone?

Posting by Ashley Williams

I arrived at the employer prepared to do a usual payroll audit, but things did not go as planned. Upon my arrival, the employer notified me that they only had a third of the records I needed for the audit. The rest of the records needed were locked in a room that no one had the key for. They hoped to have the key by the end of the day.

I thought that they must be trying to pull a fast one and not provide the records, but I began working with the records that were available to me. After some time passed, I inquired again regarding the missing records, because I thought the employer was up to something. To my surprise, the employer informed me that they had to call a locksmith to open the door, but the locksmith could not come until the next day. As I further inquired about the “locked-up” records, I found out the employer terminated a majority of the payroll department and these employees were the ones with the keys. I also found that the employer waited until the last minute to call a locksmith, and had to call two before one agreed to come the day after I needed the records.

What lessons are there for the employer?

  1. Call a locksmith well before needing to produce records for the payroll audit.
  2. Make sure all records are available when the auditor arrives.

What lessons are there for the payroll auditor?

  1. Always ask if all the records needed are available as soon as you arrive.
  2. Bring other work with you, if possible, to avoid sitting with nothing to do while you wait for the locksmith!


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