Expansion Aviation has installed a new payroll module to its existing accounting system that integrates with the general ledger application. The new payroll application is more complex than the old system, but its reporting function provides more details. For example, the new application calculates vacation, pension, payroll tax and workers’ compensation expenses, as well as the corresponding accounting accruals. There was very little time available to implement the new system, so the old application ceased operation on December 31, 2015 and the new application went live on January 1, 2016. There was no time to run the two systems in parallel and there was limited staff training and testing of the new application. 

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What concerns would you have about the payroll application’s integration with the general ledger application?