A backup bookkeeper needs the current work queue, source-document locations, approved instructions and access under their own identity. They also need to know which decisions remain with the owner or project manager. A folder full of old procedures is not enough if nobody can identify the next unfinished task.
For a construction business, prepare coverage around the office’s live jobs and recurring deadlines. Do this before a planned absence, then use the same process when coverage is needed unexpectedly.
Make the work queue the starting point
List each open task with its job or company reference, current status, next action, source link, due date or internal target, preparer and reviewer. Separate “not started” from “entered, awaiting approval” and “payment scheduled.” Otherwise the backup may repeat work that is already in progress.
Include links to the active job list, vendor coding instructions, invoice approval map and last completed reconciliation. Use references to restricted files; do not copy payroll detail or bank credentials into a general handoff document.
Establish access before coverage begins
Intuit’s user-management guidance describes inviting users and assigning roles, with availability depending on the subscription. Check access in the actual company file. An invitation that was never accepted is not working access.
Have the backup confirm they can open the relevant records under their own account. Preserve multifactor authentication and the business’s normal access process. Covering preparation work does not automatically authorize changing vendors, approving bills, releasing payments or editing closed periods.
Record who can resolve an access problem. If that person will also be away, name the authorized alternative. Do not turn shared passwords into the continuity plan.
Worked example: cover three live items
Illustrative absence plan. The main bookkeeper is away for one week. Three tasks remain open:
| Item | Current state | Backup action | Decision retained by |
|---|---|---|---|
| Supplier invoice for job 310 | Entered, delivery confirmation missing | Obtain confirmation and update the queue | Project manager and bill approver |
| Monthly bank reconciliation | Prepared, two differences open | Collect specified bank evidence | Designated reconciliation reviewer |
| Weekly time export | Received, project references incomplete | Request corrected references | Authorized time approver and payroll contact |
The backup does not re-enter the supplier bill or submit a second payroll instruction because the first preparer is absent. The queue records what has already happened, while the approval map identifies what still needs a decision.
If the backup cannot obtain the missing evidence, they update the status and escalate it. They do not mark the item complete to make the handoff look successful.
Rehearse with a small, observable test
Ask the backup to locate one completed invoice and explain its job assignment, find the support for one reconciliation difference, and identify the person authorized to resolve a current exception. Use records they are permitted to access and avoid initiating a real payment just to test the handoff.
Have them describe the next action from the queue without help from the usual preparer. Any missing link, unclear status or inaccessible file becomes a correction to the handoff. Record what was tested and when; an untested procedure should remain labeled as untested.
Close the loop when the main bookkeeper returns
Keep a change log of entries prepared, items sent for approval, evidence obtained and questions left open. Review that log together before restarting normal work. Reconcile any differences between the queue and the accounting system, especially items that were scheduled before the absence and completed during it.
Update access according to the agreed coverage period and retain the decision trail. Archive the handoff snapshot so later reviewers can see who handled each item.
The weekly desk handoff worksheet can hold the current queue. DaxTally can discuss bookkeeping desk responsibilities including preparation, review ownership and a documented coverage process as part of the service scope.
Sources and further reading
Source links provide background. The workflow and illustrative examples above are original educational material.