Checking the monthly payroll before approval

• RCA-033: contract ended on 30/09, no amendment, but paid in October (168,960).
• RCA-040 and RCA-067: same account number (…6640) for two employees: risk of fraud or data entry error.
• RCA-044: 32 hours of overtime for 20 hours authorised.
• RCA-052: the first advance instalment (30,000) is not deducted.
• RCA-061: grade G2 but base of 220,000 (G3 base); the field allowance is therefore also wrong.
• RCA-063: OT calculated without the increase: 16 × 1,000 = 16,000 instead of 16 × 1,000 × 1.25 = 20,000.
• RCA-070: arithmetic error: 330,000 − 13,200 = 316,800, not 336,800 (+ 20,000).

Lines checked with no anomaly: RCA-014, 021, 037, 058, 074, 081.

• RCA-033: 0 (instead of 168,960), unless a signed amendment is found: − 168,960.
• RCA-044: OT paid on 20 h = 20 × 750 × 1.25 = 18,750; gross 150,750; contribution 6,030; net 144,720: − 10,800.
• RCA-052: 168,960 − 30,000 = 138,960: − 30,000.
• RCA-061: base 160,000, allowance 16,000, gross 176,000, contribution 7,040, net 168,960: − 63,360.
• RCA-063: gross 160,000 + 20,000 + 16,000 = 196,000; contribution 7,840; net 188,160: + 3,840.
• RCA-070: 316,800: − 20,000.

Total difference: − 289,280. Corrected total net: 3,150,760 − 289,280 = 2,861,480 FCFA.

To be suspended pending verification: RCA-040 (232,320) and RCA-067 (168,960), i.e. 401,280 FCFA, payable as soon as the accounts are confirmed. For RCA-044, the 12 unauthorised hours are not deleted: they are put on hold, checked against the trip logs, and paid if they were actually worked at the request of management.

Steps: (1) suspend both transfers, without accusing anyone; (2) check the personnel files (signed bank details form, bank account details, identity document) and the date of the last change in the payroll software, and who made it; (3) have each employee confirm their account in person, with their identity document; (4) if it is a data entry error, correct and pay; if an account was changed without a request from the employee or if one of the two employees cannot be reached (possible ghost employee), inform the country HR manager and the finance director in accordance with the anti-fraud policy, without conducting the investigation alone.

Controls: any change of bank account requires a form signed by the employee and approval by a second person; automatic check for duplicate accounts before each payroll; quarterly reconciliation between payroll, contracts and attendance (physical headcount of staff).

Example: "Hello [first name], thank you for your message. For October, 20 hours of overtime were authorised in writing by the base manager; this is the amount shown on your payslip. The remaining 12 hours have not been cancelled: we are checking them with your trip logs and your supervisor. If they were worked at the request of your line management, they will be paid to you in the November payroll. You can send me any relevant document by Friday. I would remind you that the base policy requires written authorisation beyond 20 hours. I remain available to discuss this. Kind regards, [name], HR Officer."