Actually, there is an easy way to figure this out.
CTB, If your company forgot to pay him out for any reason, this should still show up in your books. For whatever the reason, your bookkeeper would never be able to balance the books with this outstanding payment still due. I am not sure if it counts as income or not and if it did, you would have to pay tax on it anyway. And even worse, if it can't be accounted for, you are probably paying more to your bookkeeper just to have this float around.
Just my 2 cents!
