Have you done your PTO/vacation accrual? What is really going to change in the next few days? Why not get it done now and free up the first few days of the month? Again, use estimated hours to determine the total hours accrued and the liability. Have you taken into account pay raises? If you have an accrual for Jane Smith for 100 hours and it is at her old rate of $45.00 per hour you have a $4,500 liability. But you forgot she earned a promotion and is now at $50.00 per hour so your accrual is at $5,000. So you are $500 under accrued. Don’t forget that all her hours of PTO are at the new rate. If you have multiple people whose rates have not been adjusted in your accrual calculation, you could be tens of thousands of dollars under-accrued. Review this monthly for smaller companies. This might be a quarterly check rather than monthly for medium or large companies.