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A- On import, deferred dock amounts are converted to future pay amounts in Redesign. Also, when deleting a payroll (keeping exceptions) anything in Current (presumably including this future pay amount that was pulled in) plus anything else that may have been created in Current will go back into Future. Then pulled back in again when creating the payroll again. If they recalculate (modify and update) the pay group for this employee, I think it will recreate any deferred dock that is necessary .
Q- What Role does a user need to be able to run an Audit Report?
A- To run the Audit Trail report a user will need MODULE_AUDIT_REPORT permission granted.