Research note
Auditing the final pay timeline
A stage-based audit from last working day to final payment, with asset and access dependencies recorded.
Published
Table of contents
Stages and owners
Record the last working day, the final timesheet, the leave balance, the asset return, the approval, and the payment date. Each stage needs an owner and a timestamp.
Find the wait
Compare the elapsed time with the planned timeline. Classify the delay: missing timesheet, asset dispute, approval wait, payroll cut-off, or correction.
Sample
Use a defined period and include both voluntary and involuntary exits. Exclude cases still in progress and report them separately.
Report
Report the median and the 90th percentile by stage, plus the share paid on time. Pair the numbers with two examples.
Limitations
The audit measures the process, not the legal correctness of the final pay. Local rules and contract terms still govern the amount.
Sources
References supplied with this research note.
| Source | Publisher | Context |
|---|---|---|
| ILO labour statistics | ilostat.ilo.org | Primary reference supplied with this article. |
| Philippine Statistics Authority | psa.gov.ph | Primary reference supplied with this article. |
| World Bank, World Development Indicators | databank.worldbank.org | Primary reference supplied with this article. |