Lost Human Resources Check Crosses Government Reporting Period

In the event that a human resources check is reported lost by an employee/sub-contractor after governmental reporting has been completed, and deemed lost by the company, the following process can be used rather than voiding the check which can create issues with pay history:

1. Create a miscellaneous deposit with the description referencing the lost check, check number, issued to, etc. and code the amount to the Suspense Account.
2. Create an accounts payable for the lost check using similar information for the invoice number. Code the payable to the Suspense Account. Additional information regarding the lost check can be added to the distribution comments.
3. Issue a new check using Single Check Write or the regular Accounts Payable check writing process.
4. OPTIONAL: At the time the replacement check is issued, an interim reconciliation of the bank account could occur, clearing the lost check and the miscellaneous deposit, as the two of these items net against each other.