Start with an agreed opening balance
When introducing a system, identify the date on which each opening balance applies. Keep the approved source and record any adjustments separately. Combining old balances with a new accrual run can double-count entitlement if the migration boundary is unclear.
Review each movement
Trace accrual credits, approved usage, reversals and manual adjustments. Keep pending requests distinguishable from deducted leave because systems may display available and booked balances differently. Use the company's policy to decide when a request affects availability.
Investigate differences at the transaction level
Look for overlapping requests, cancelled leave that was not restored or an accrual applied twice. Do not fix a recurring error by repeatedly overwriting the closing balance. Correct the underlying movement and preserve the explanation for the employee and future reviewer.
Worked example
With an opening balance of 6 days, a credit of 1 day and 2 approved days used, the illustrative closing balance is 5 days before other adjustments. A different displayed amount should be traceable to an additional movement.
Practical checklist
- Record the effective date of opening balances.
- Distinguish pending requests from approved usage.
- Explain differences with a movement history.