Build a payroll source pack for a Philippines bookkeeping role

For each input, identify the client-approved system or document, covered pay period, extraction time, preparer, and owner. The pack should identify the payroll register, approval record, payroll date, pay period, funding account, and general-ledger posting, with a stable version of each report so later corrections do not erase the original trail. When HR, timekeeping, benefits, and payroll records disagree, show the conflict and stop; the bookkeeper should not choose which protected employee record controls.

Use the minimum employee detail and system access needed for the accounting review. Keep sensitive payroll files in authorized systems and folders, and do not circulate personal data in an ordinary exception note. Employee master changes and bank release should remain with authorized owners.

Record when the report was received and which accounting period it supports. Late payroll reports, off-cycle runs, and voided checks should be flagged for the reviewer rather than moved to fit the close calendar.

Check gross wages, employee deductions, employer taxes or benefits, net cash, and clearing balances as separate lines. This makes a mismatch diagnosable instead of hiding it inside one total.

For a payroll dated 15 August, retain the approved register, pay-period dates, funding account, payroll report, and general-ledger posting. Reconcile gross pay, deductions, employer costs, net funding, and the journal total; list any rounding or timing difference. The bookkeeper can prepare the tie-out and flag a changed register, while the payroll or finance owner approves corrections.

For each variance, capture the amount, category, source report, likely cause, owner, and requested decision. Record a missing approval or changed total as a controlled question, not as a reason to recreate the register from memory. The bookkeeper can propose a correction based on policy but should not alter payroll history or approve its own journal.

The final packet should contain the approved register, posting detail, cash tie-out, liability rollforward, exception log, and reviewer sign-off. That structure lets the business retain responsibility while using offshore preparation capacity.