Annual assurance: BOOT testing and data reviews
A yearly check that salaries, agreements and payroll data still hold up, before small drifts turn into a remediation.
Where it sits in the pay chain
- Contract
- Roster
- Timesheet
- Pay run
- Payslip
When you need it
- You pay annualised salaries that need reconciling against award entitlements.
- Your enterprise agreement needs testing against the award people would otherwise be on.
- Your board or audit committee wants assurance each year.
- You don’t currently record hours for salaried employees.
What’s included
Annualised salary reconciliations
What salaried employees were paid, compared with what the award would have paid for the hours they worked.
Agreement versus award testing
Testing what people earn under your enterprise agreement against what the relevant award would have paid.
Payroll data review
Master data, classifications, rates, leave balances and super, checked for errors and drift.
A report for leadership
Clear findings and trends your executive team and audit committee can act on.
How it works
- PlanConfirm scope, data and any changes since last year.
- TestRun the reconciliations, testing and data checks.
- ReportPresent the findings and any exposure.
- FixAdjust payroll and update the rules so next year starts clean.
What you keep
- An annual assurance report.
- Test files that carry over to next year.
- A record of decisions and fixes.
Questions
Why do this every year?
Rates, agreements and people change constantly. A yearly check catches drift while it’s small.
Do we need to record hours for salaried staff?
The Fair Work Ombudsman recommends it as best practice. Without hours, you can’t show that a salary covers what the award would have paid.
Does this replace internal audit?
No. It gives internal audit and your leadership team specialist evidence to rely on.
If something isn’t adding up, it’s worth a conversation.
Tell us what you’re seeing: a suspicion, a known gap, or a project that’s drifting. We’ll be honest about whether it needs an engagement.