Case File 027: Payroll Phantom Entries — When Ghost Employees Collect a Paycheck

Filed under: Payroll Fraud & Phantom Staff

The payroll looked routine: biweekly runs, neat reports. Detective Debit asked, “Who’s Sam?” The owner blinked. “We don’t have a Sam.”

Figgy’s tail lashed — phantom employees were haunting the books. Ghost entries and duplicate paychecks can bleed a business dry if no one’s watching.

Detective Debit investigates bookkeeping mysteries and uncovers hidden financial clues. She solves cases involving vague accounts, misclassified expenses, and audit risks.

The Clues

  • Payroll register includes names not on staff roster

  • Duplicate paychecks issued to the same bank account

  • Overtime logged by employees who don’t exist

  • HR records missing for certain “staff”

The Twist

Ghost employees are payroll’s hidden thieves. Fraudsters slip in fake names or duplicate entries, siphoning funds unnoticed.

Detective Debit’s fix: reconcile payroll against HR records monthly, require dual approval for new hires, and audit bank account details.

Figgy perched on the desk: “Ghosts belong in stories, not payroll.”

Cartoon tornado swirling downward.
Cartoon illustration of a ghost with black eyes and mouth, appearing to float with arms extended.
Cartoon light bulb with a smiling face, glowing outline

The Takeaway

Payroll fraud drains resources and erodes trust. Regular reconciliation and strict controls keep phantom entries from haunting your books.

Need Backup?

Declutter Your Books LLC helps you audit payroll, verify staff records, and ensure every paycheck goes to a real employee.

Playful cartoon illustration of Figgy, a black Cocker Spaniel, in a pouncing pose.

Figgy never lets ghost employees haunt the payroll — she spots the phantoms before they drain your cash.

Headshot of Detective Debit, the fictional forensic bookkeeper who investigates financial mysteries and uncovers misclassified expenses with clarity and grit.

Phantom entries thrive in shadows. Figgy’s ears perk when she hears names that don’t match faces. Shine a light on payroll, and the ghosts vanish.

Colorful stars with the text 'COMING SOON!' overlayed

Case File 028: Vendor Setup Scams

“Update our bank info,” the email said. Detective Debit hesitated. Figgy’s whiskers twitched — the routing number smelled wrong. Vendor setup scams reroute your cash in a heartbeat. Trust, but verify.