DESIGN AND IMPLEMENTATION OF A COMPUTERISED PAYROLL SYSTEM

(A CASE STUDY OF CIVIL SERVICE COMMISSION OHAFIA L.G.A ABAI STATE)

BY
AHAIWE LAWRENCE CHINEDU
P17VCS081

BEING A PROJECT SUBMITTED TO

THE DEPARTMENT OF COMPUTER SCIENCE, SCHOOL OF SCIENCE COMPUTING &
RELATED TECHNOLOGY IN PARTIAL FUFILMENT OF THE REQUIREMENTS FOR
THE AWARD OF NATIONAL DIPLOMA VALLEY VIEW POLYTECHNIC, EBEM-
OHAFIA ABIA STATE.

SUPERVISED BY: MR FRANCIS IGWE

MARCH 2020
 ACKNOWLEDGMENTS
I want to sincerely give all thanks to God Almighty who has made it very possible for me to
write this project and also for the gift of life he gave unto me.
I would also like to thank my project supervisor Mr. Francis Igwe who made it possible for
my project to be a success.
I would also use this medium to appreciate all my departmental lecturers for their
contributions in one way or the other and also seeing that this project was actualized.
Majorly, I will like to thank my parents Mr Ahaiwe Emmanuel and Mrs Peace Emmanuel for
their moral and financial support all through the way in my ND career.
Special thanks goes to my siblings Rejoice Emmanuel, Faith Emmanuel, Grace Emmanuel and
Fortune Obadiah for their support both financially and otherwise. I want to use this medium to
say that you all are the best.
Lastly I want to also thank my course mates for their advice in one way or the other, their words
and support also kept me going all the way. May God bless you all for me.
 ABSTRACT
Ever since man discovered the computer and hence computer science, attempt has been made to
computerize every facet of human life. This project work expresses the issue of designing and
implementing a state civil payroll (acknowledges speed and accuracy) over the more tedious
inefficient and true consuming manual system. This system encounters the following problems:
i. Late receipt of raw data each month
ii. Regular break down of the accounting machine presently used for data processing
iii. Irregular power supply, in any errors resulting from the manual methods of data
processing and the office caused by bulky files and constant complaints for errors from
the workers. Consequently a computerized payroll accounting system when designed to
take care of the above problems. The software is developed using Microsoft visual basic
6.0 programming language and access database.

The payroll module which helps in data processing, processes monthly pay of all the
employees in state civil service commission. The module maintains staff loans, advances, tax and
other deductions from staff pay. It also performs annual increment on the salary of qualified staff
each month. The payroll list every employee for whom the computer has produced a payroll
cheque and shows for each employee what deductions are subtracted from gross earnings to
arrive at net pay.
……………………………….i
Acknowledgment…………………………………………………………………ii
Abstract……………………………………………………………………………….iii
Table of content…………………………………………………………………..iv

Chapter One
Introduction
1.1 Background Of The Study…………………………………………1
1.2 Problem Definition……………………………………………………..1
1.3 Objectives Of The Study………………………………………………2
1.4 Scope Of The Study……………………………………………………….3
1.5 Limitation Of The Study………………………………………………3
1.6 Definition Of Terms……………………………………………………..3

Chapter Two
Literature Review
2.1 Introduction………………………………………………………………….6
2.2 Definition Of Payroll Accounting……………………………..6
2.3 Payroll Accounting……………………………………………………..7
2.4 Component Of Payroll System……………………………………11
2.5 Transaction Processing System…………………………………13
2.6 Computer Application In Business Administration And
Management………………………………………………………………..15

Chapter Three
Research Methodology, System Investigation And Analysis
3.0 Introduction……………………………………………………………………….17
3.1 Research Methodology……………………………………………………….18
3.2 Method Of Data Collection…………………………………………………18
3.2.1 System Analysis
……………………………………………………………………..
3.3 Sources Of
Data…………………………………………………………………………
3.4 System
Investigation…………………………………………………………………..
3.8 Overall Flowchart Diagram Of The Old System……………………..
3.5 Problems Of The Existing System……………………………………………………
3.6 Expectation Of The New System……………………………………………………..
3.7 Justification Of The New
System……………………………………………………….

Chapter Four
System Design And Implementation
4.1
Introduction………………………………………………………………………………
……….
4.2 High Level Of
Model……………………………………………………………………….
4.3 System
Specification……………………………………………………………………………..
4.3.1 Database
Specification………………………………………………………………………….
4.3.2 Program
Flowchart………………………………………………………………………
4.3.3 Overall Data Flow Diagram Of Proposed Solution……………………….
4.4 Choice Of Programming Language…………………………………………………
4.5 Hardware And Software Specification…………………………………………….
4.5.1 Software
Requirement………………………………………………………………………..
4.5.2 Hardware
Requirement………………………………………………………………………
4.6 System
Implementation……………………………………………………………………….
4.6.1 Changeover
Procedure………………………………………………………………………..
4.6.2 User
Manual……………………………………………………………………………………
……..
4.6.3 Training And Retraining Of
Staff………………………………………………………..
4.7 System
Maintenance…………………………………………………………………………….
Chapter Five
5.1
Summary…………………………………………………………………………………
……………
5.2
Conclusion………………………………………………………………………………
………….
5.3
Recommendations………………………………………………………………………
……
References………………………………………………………………………………
…………………
 CHAPTER ONE
Introduction
1.1 Background Of The Study
Computer, the versatile data processing machine has been found very useful in every
human endeavor since its incursion into many fields of study, industry, business,
sciences and technology in general. Payroll is being prepared by the organization,
committees, governments and other business firms, it is also part of account department,
many organizational concern. It is used for the preparation of workers salary daily,
weekly or monthly. http://www.wikipedia.com
. The payroll module which helps in data processing, processes monthly pay of all
the employees in state civil service commission. The module maintains staff loans,
advances, tax and other deductions from staff pay. It also performs annual increment on
the salary of qualified staff each month. The payroll list every employee for whom the
computer has produced a payroll cheque and shows for each employee what deductions
are subtracted from gross earnings to arrive at net pay. This report is reviewed by the
manager of the payroll department before the cheques are released for distribution..com
http://programmingtutorial.com

1.2 Statement Of The Problem

Over the years, manual method of payroll has been used. This method has its problems.
It has been proven to be very ineffective and inefficient. Some of the problems are
i. The job of preparing salary payment manually is tedious and it causes delay.
ii. As a result of the problem above, manual method have a lot of discrepancies.
iii. These methods encourages fraud because figures are easily changed and
manipulated.
iv. The manual method requires people who are competent in mathematics related
computation to do a reliable job. As a result people of such caliber are very
scarce.
1.3 Objectives Of The Study
The study aims at designing a payroll accounting system that will help to eliminate
mistakes, delay and frauds associated with manual calculation of workers’ salaries and
entitlements. The researcher has taken a careful look at the method of payment of staffs
in ohafia, and has deemed it fit to help the members of staff to have adequate and more
reliable payment method. The payroll system is designed so as to provide transparency
in the allocation of salaries.
1.4 Scope Of The Study
The study aims at designing and implementing a state civil service commission payroll
accounting system in Ohafia, Abia State.

1.5 LIMITATIONS
In the process of carrying out this research work, some factors tried to hinder the free
flow of work. These factors include
i. TIME: time factors in the sense that the semester was short and as a result
combining this work with studies was tedious.
ii. FINANCE: finance rather on the lean side and as a result if affected the
carrying out of the research in that monetary commitment was needed for going
to the case study, photocopying document, browsing etc
iii. LUKEWARM ATTITUDE OF THE STAFF: the staff of the payroll
department were rather hostile and aggressive owing to the fact that the felt if
this activity is computerized they might lose their jobs to the computer.

1.6 DEFINITION OF TERMS

Some of the terms used in this project area are as defined below:
 PAY REGISTER
This is listing of the wages or salary due to employee for pay period.
 PAY PERIOD
This means the number of days or weeks for employees’ salaries and wages are
usually accumulated.
 WAGES
This is the consideration given to employees who provides their services for an
hourly rate.
 SALARY
This refers to the remuneration of crewing to the employee work at
administrative management or clerical level for monthly or annual pay period.
 CROSS PAY
This is the sum total amount of employee pay before deduction.
 NET PAY
This is the final salary amount that will be given to the employee after the
deductions.
 DEDUCTION
This means withholdings from the gross pay for employee.
 PAYROLL TAXES
Taxes generally levied by government base on the salary for the nation building.
 PAYROLL LEDGER
This is a table that shows the calculation pay of employees and the month in
which they earned the pay.
 PENSION
According to Wikipedia online dictionary, “A regular payment made during a
persons retirement from an investment fund to which that person or their
employee has contributed during their working life.”
 CHAPTER TWO
Literature Review
2.1 Introduction
As business and society becomes more complex over the years, group professional in the
accounting profession have developed new concepts and techniques to meet the ever increasing
demand for financial information. Without such information, many complex economic
development and social programs might have never been undertaken.
According to Ugiagbe & Nwaogwugwu (2008), all human behavior is directed toward the
satisfaction of needs, behavior originates in a cause of some kind, which determines a need. The
cause triggers a stimuli with which they are develop within the person a need, a want, a tension
or a motivation towards behavior that will satisfy the need. Talking about staff motivation in
business in which prompt payment of salary is one.
2.2 Definition Of Payroll Accounting
According to Wikipedia online dictionary, in accounting, payroll refers to as the amount paid to
employees for the services they rendered during a certain period of time. Wages and salaries
represent a major element in the cost structure of most businesses.
Payroll refers to the payment of employees by their employer. Payroll can be a noun when it
describes a business’s financial records on employee pay. It can also describe a business’s
process of paying employees and any corresponding taxes.(www.thebalancesmb.com)
A payroll system is the list of employees of that company that are entitled to receive pay and the
amounts that each should receive.
Payroll also refers to the process by which employees receive their salary.
Babatunde Olofin (2010) analyzed the data payroll system to be rate of pay, hours worked,
deduction etc. employee payment can be for hours worked, weekly or monthly. No matter how
the payment is made, the pay cheque constitute a significance cost to employer for many
companies, the cost of labor often exceed 40-50% of the company’s total operating cost, when
we consider the frequency of payrolls and their size. No wonder payroll accounting is major
activity for most companies.

2.3 Manual Payroll Accounting

The manual process of payroll preparation involves the writing down of employees payroll
related information on stationaries or punching this information on cards. Before the era of
interaction of computer system punch card were staff name, identification number monthly
salary, compensations, deduction and other such information. This information punched in card
can be needed and processed by the machine to produce almost any lace of report analysis
required by the management. The manual process refers to writing down of information
concerning each employee by the account department and then stately this information on a
payroll file. Special journals are also used in the manual preparation of payrolls. Special journal,
however is an accounting record designs to handle the recording of only one type of business
transaction.

This research deals particular with the cash payment journals which is also called the cash
disbursement journal, in which all payment of cash are recorded and among these is the payment
of salaries.
In the computer base payroll system electronic data processing (EDP), use computer and related
machines called peripherals equipment. The computer performs the processing function, which
includes the storage of information. Arithmetic computerization and control, as well as produce
the output. The peripheral equipment. The computer performs the processing function, which
includes the storage of information. Arithmetic computerization and control, as well as produce
the output. The peripheral equipment assist the computer to produce it work effectively.
However, the use of computer in payroll principles has caused fraud to be eliminated.
Satisfaction computing still required separation and sub-division of duties in an electronic
payroll system. This means clear separation of function system analyst, programmer, computer
operations and control group personnel.
In most organization, the payroll activities include the function of
a. Employing worker
b. Time keeping
c. Payroll preparation
d. Distribution of pay to employee

Control Computerized Payroll System

Organizational Control:
This point out the need for separation of duties as means of achieving internal control among
company’s computer department personnel. The purpose of this preparation is to ensure that no
one person is in position to make unauthorized changes or computerized records, thus,
programmers who wrote the programs.
In addition, responsibilities for programming and actual operation of computer should be
assigned to element employees. Several computer frauds have occurred when programmers were
also responsible for early computer operations. It’s an additional precaution the computer should
create a log of all instruction given to the machine of the computer operation.
Thus, records should be received daily by a computer department control group to determine that
the operator has not made any unauthorized changes in the program.
Security Control
The purpose of security control is to safeguard computer record, computer program, and
computer equipment against damage, theft or unauthorized use.
It is essential that only authorized personnel have access to computer programs and payroll
records when payrolls can be accessed from a computer terminal, the user of the terminal should
be required to enter a password to gain access to the system. The computer should issue a
warranty to computer department control group if repeated attempts of incorrect password.
Computer facilities program and records should be safely locked up after working per hour.
Martins Webber (2018), Security Logical Analysis.
Input Control
These are precautions taken to ensure that data entered into the computer are correct. Examples
of input control are the use of control total and easier in the era of the key purchasing computer
program.
Program Control
These are error detecting measures built into the computer program. Example of a program
control is a unit test, which prepare every unit of data processed by the computer to a specific
naira unit. In the event, an amount exceed the naira unit, computer does not process that item and
print out an error report.
2.4 Component Of Payroll System
Although computer organizational structure may necessitate the use of detailed sub-system, the
major component common to most payroll are:
i. Payroll register
ii. Time card
iii. Payroll cheque
iv. Employee earning record
The frame work for discussion of the components is uncomplicated. Time cards together with
unit information from the personal record produces the bases for the accounting department
payroll illusion to update the employee earning records. This record together with that of all
other employees, it is used to prepare the payroll register purchases and also the many reports
required by the management.
2.4.1 Personnel Management
This implies the management in order to supply who are willingly and able to carry on the
activities needed to accomplish the organization meeting.
2.4.2 Employee Services
Many of the detailed activities of personnel managers result from the need to ensure employees
of a safe environment and to produce the land of resource needed where groups of people gather.
The personnel department may be changed for example, for providing food service, administer
the safely program, and providing medical services to all the forms of allowance or
computerization paid to them.
2.4.3 Criteria For Wages And Salary Administration
Regulating the ways that wages and salaries are paid are important to the smooth functioning of
an organization, many manager apply three criteria in finding the success of wages and salary
administration.
These criteria are:
i. Wages and salaries should attract capable employers
ii. Wages and salaries should be fair and equitable
iii. Wages and salaries should be minimized to the extent that this can be done without
conflicting with other goal.
However, it can be said that anything given to employees in return for their work may be called
“compensation”. Monetary compensation includes wages and salaries. The principle job of
wages and salaries administration are in two folds. These are to decide
a. The amount to be paid
b. When pay increase will be given, and if so, how much?
c. The personnel managers’ role in this is mainly advisory. It is the line manager’s task to decide
such issues, but personnel managers provide expert guardians on the factory that underline pay
decisions. Lawrence Smith (2017).
2.5 Transaction Processing System
Virtually every company support a number of routine operations, most of which involves some
of tedious record keeping. These operations such as payroll and accounts receivable where some
of the earliest commercial applications of computer in organization are still among the most
important, because these systems heavily involves processing business transactions- such as
paying employees recording customers purchasing and payment, and called transaction
processing system. Victor Kurt (2018). Most transaction processing operations are highly
interrelated, payroll systems compute deductions, subtract them from gross earnings, and write
paychecks for employees for the remainder. These systems also contain programs that prepare
reports for managerial and local government.
Many have links to bank systems, where direct deposits are made to form employees preparing
cheque.
Other examples of transaction processing systems are:
 Ordered entry
 Inventory entry
 Accountant receivable
 Account payable
 General ledger

Fig 2.1 illustration of the relationship among various systems stated in this section

Ordered Entry

Inventory Control

Accounts General ledger Payroll

Payable

Other System

Account
Receivable
 2.6 Computer Applications In Business Administration And Management
Computer has been found extensively useful in file processing
Most of the areas are:

 In public administration as in processing of file containing the records of tax

payers and welfare recipients collecting taxes and paying benefits.
 In hospital administration as patients record are processed and in preparation
of skills.
 In school administration for processing grade records of students to prepare
report cards.
 In organization, processing file containing employees data to prepare payroll
and other personal reports.
Martins Scott (2015), “Business Administration Management” Bella Industrial Publishing
House. Closely related to these is computer to accounting and personnel areas of business. The
processing of data in these entire file is similar, for instance; there are obvious similarities
between a hospital billing of its parties and the billing operation associated with the credit card
purchase of an oil company produces each building operation has input data transaction and
produces an output statement transaction and produces an output statement.
 Chapter Three
Research Methodology, System Investigation and Analysis
3.0 Introduction
A research methodology is a systematic programming approach of well-defined procedure that
should be followed in carrying out a thorough research project.
An adequate suitable methodology would ensure a very detailed research work and would ensure
that a higher degree of accuracy and efficiency is adopted.
The research methodology used, helps to ensure that a thorough study of the present system is
effectively carried out, thus helping the project team to completely understand the modus
operandi of the present existing system so as to know the new system should be structured and
the functionalities needed in it to address the seemingly, existing problems discovered.
This helps to know if there should be a total overhauling of the existing system or if only
improvements should be made. Hence, after duly considering the above reasons, the Structured
System Analysis and Design Methodology (SSADM) is adopted. Due to this fact, there is
importance of carrying out a thorough, adequate and completely comprehensive evaluation of the
existing system with a view to identifying its strength and weakness. It is important to realize
from the on-set that the success of the effort depends on the skill and faithfulness of the person
involved, this is true because of the person involved, this is true because of the fact that no
human being is above error. One thing is certain; the system is full of very obvious errors
because of the fact that the collection, storage, retrieving analysis and decision making based on
data are done manually.
3.1 Research Methodology
The development of the new system shall be undertaken in stages while the analysis of the
present system shall be done. These stages shall involve the collection of information by
observation and interviews, interaction with operators of the present system and ready asset
document/manuals. I shall employ the use of Data Flow Diagram (DFD) and flowchart to
illustrate the flow of data into the present system and out of the system.
3.1.1 Method Of Data Collection
The following facts-finding method or data collection method were used.
i. Observation Method: Being a researcher carrying out a research on design
and implementation of a computerized payroll system, I observed some things
by myself like the time spent in the department concerned seeing the
information procedure and workloads in keeping or receding payroll
information.
ii. Interview Method: Some of the staff in civil service commission were
carefully interviewed to know how activities go on in the organization.
3.1.2 Sources Of Data
The data for this research work was gotten from two sources namely; secondary and primary
source.
 Primary source of data: The data gotten from the primary sources was those data gotten
from the staff of civil service commission directly through the observation and interview
method.
 Secondary source of data: Some of the data used in this research was gotten from
journals, websites, textbooks etc. All this already written data gotten through this way is
known as secondary data.

3.2 System Investigation

System investigation is a process of finding out what the system is being built to do and if the
system is feasible.
 Technical feasibility: This will help gain an understanding of the technical resources of
the organization and the applicability to the needs of the system.
When a new or upgraded system is introduced into an organization, it is usually intended
to support the work already carried out by the organization. Although the new system
may differ substantially from the existing system, the information being handled and the
main functions of the system will remain relatively unchanged.
 Determining the scope of the project by evaluating the complexity of the problem and the
effort required to complete it. The information can assist with planning of the project and
allocating the necessary resources to it.
The major aim of the design is to improve the old system of operation with ease and more
efficiency making it a favorable payroll record management.
It is developed to be menu-driven which allows the end-user to move from one module to
another based on the end-user.
The new system has also been designed to take the proper handling and safety of information.

3.3 System Analysis

In the present manual system of the payroll record management, creating a separate file with
number document set the new asset. The files are arranged chronologically according to
surname. Payroll files are updated checking form if found ok, they are process.
For management of the payroll record, the file must be arranged physically for decision making.
The present system has a lot of problem such as the problem of inadequate storage activity; since
the files needs to be store alphabetically in the cabinet. Loss of document in the event of fire
outbreak since papers are quite susceptible to fire.
The problem of file transfer from one place to the other, if such files are required for
management decision. Problems of hazards such as insecurity, flood etc. since the files are stored
in cabinet unauthorized persons could have access to such vital information. In case of flood, the
papers could be soaked, hence information could be lost. It is not unheard to come to the flooded
area causing loss of vital document stored in cabinet.
Displacement and filing error are common since nobody is above mistake. Such mistakes as
filing another person’s document in another person’s file are quite common, there by heading to
some mistakes in some occasions.
The system also encourages “Ghost Worker” since there is no proper record of staff are kept as it
relate to payroll. Also, implementation of increment of staff salary will be add hard as it involves
so much time for the calculation to be done manually.

3.3.1 Problems Of The Existing System

During the feasibility study phase, it was seen that a lot of time are spent in carrying out most of
the process in the council. It was also observed that information search for and retrieval means
searching through a whole file, theory leading to disorderliness and misplacement of files which
leads to loss of data and file.
These factors were also recognized in the manual method:
i. Slow speed of operation
ii. Conflicting information
iii. Data redundancy
iv. Inaccurate information
v. Inability to analyze past data
vi. Time wastages
vii. Lack of centralized operation
viii. Lack of account effectiveness
ix. Cost consuming

3.3.2 Expectation Of The New System

The new system is expected to
 Automate the payroll management procedure
 Provide the firm with instrument to use in the present system
 Provide information for better design
  Improve payroll management services through more responsive procedure
 Effective management of the staff income and ensure prompt payment after retirement
 It is really going to be user friendly
 It will also afford the employees to know what has been deducted from their salary
monthly

3.3.3 Justification Of The New System

 It will satisfy the user/customer requirement at the right time within an acceptable level
of accuracy.
 It provides an effective analysis, design and implementation of all necessary modules and
the solution encountered in the old system
 It provides an effective security measure in order to avoid loss of stored data in master
file
 This will provide a good computer skill for the management and staff of civil service
commission
 It will automate the operation of the organization and the management system of the
organization

3.3.4 Overall Flowchart Diagram Of The Old System

Data flowchart diagram can be designed as a logical model of a system design that are of a
special system new. Data diagram produces an effective form of representing the movement of
data through a system and the associated transformation of data.
Below is the diagrammatical illustration:

Chief of staff

Directorate Department Services

Head of Directorates Director

Senior Officer Head of Division (Chief Officer)

Professional and Technical Staff Head of Section (Senior Officer)

Professional and Technical Staff Professional and Technical Staff

 CHAPTER FOUR
System Design And Implementation
4.1 System Design
As a result of the difficulties outlined in the existing manual system, hence the motivation for the
design of the new system for its replacement.
The objectives of the new system are as follows:
 Collection and verification of input data
 Evaluating and verification of the new input data
 Determination of the regular pay and gross pay
 Calculation of the net pay
 Printing the net pay, the pay slip and other output needed.
For it to accomplish the above output, the new system will accept the employee hour work, the
rate, salary placement, the numbers of day, the employee name, the pension plan scheme, and
other related information in the payroll system.
4.2 High Level Model

Payroll System

Staff Payroll Exit to

Edit Report Window

View a Update a Show a step

Program payroll payroll Quit
Record record report

Add new Delete Show all

payroll payroll staff report
record record
4.3 System Specifications
We will take a look at the specification of the new system and the design paradigm.

4.3.1 Database Specification

Field Field Description Field Type Width
S/N Staff Name Alphabet 30
S/N Staff Number Alphabet 10
Dept Department Alpha-numeric 15
Gel Grade Alpha-numeric 9
Bs Basic Salary Numeric 8
Gp Gross Pay Numeric 4
Un Union Numeric 6
Tax Tax Numeric 5
TA Total Allowance Numeric 5
NPay Net Pay Numeric 3
Phn Phone Number Numeric 15
Ad Address of Worker Alpha-Numeric 20
4.3.2 Program Modules Flowchart

Start

Introducing Screen

User
Name

Password
Yes No
d

Correct

Yes

Show Menu

Select Menu

Return
4.3.3 Overall Dataflow Diagram Of The Proposed System

Payroll Record

Tax

Payroll System
Staff Pay ID

Pension
Payroll Data

Report

4.4 Choice Of Programming Language

Visual Basic VB Programming Language is used in the design of the proposed civil service
payroll accounting system for Ohafia Local Government. Visual basic is a garbage collection
using referencing counting, it has a large library or utility object oriented support. Visual Basic
allows user to create simple GUI application. It is also very easy to program with, it is the
combination of visual arranging components or controls on a form specifying attributes action of
these components, and writing additional lines of code for more functionality.
Also, Visual Basic is a common language associated with personal computers or microcomputers
and the same program can be run on variety of different microcomputers with little or no
modification, this enhances flexibility. However, attribute value can be modified during during
run time based on user actions or changes in the environment, providing a dynamic application.
Visual Basic is seen to encourage top-down or modular programming techniques and each well-
defined system function integrate together to form the main program.
4.5 Hardware And Software Specification
4.5.1 Software Requirement
 The program requires a VB platform to run.
 The operating system should be Microsoft Windows 2000, Window XP professional or
Window 7.
 It also requires a memory space of not less than 20GB.

4.5.2 Hardware Requirements

Pentium III, Caleron or high processor CPU of at least 600 MHZ for efficient running with 32-
bit architecture. A Seagate hard disk drive of minimum size of 20GB or higher RAM 256MB,
higher resolution monitor supported by Windows operating system.
Enhance Microsoft natural keyboard, optical mouse, CDROM/DVDROM of higher speed.
The operation of the new system will in addition require such equipment devices and materials
as: quality printer with faster printing capabilities, computer stationaries that will help in the
output medium facilities for extensive backup storage.

4.6 System Implementation

Implementation of the new system involves both the efforts of the researchers and some
personnel staff of civil service Enugu State.
The implementation of this new system could be mane to possible by covering this following
aspect:
 File Conversion
 Change Over Procedure
 User Manual
 Training of and retraining of staff

4.6.1 Change Over Procedure

Transferring from system to the other, whether manual or computer requires some planning, the
option available for the project team to follow ranges from a full parallel run of both systems or
direct change involving no overlapping procedures. The other phase is change over and pilot
change over, which is less drastic but may not be appropriate. In most circumstances, system
designers know the risk of changing from one system to the other without adequate monitoring
of the other system, error could invalidate one of the systems and the render the two systems
ineffective.
In the case of this work, the old and the new system would be run parallel to one another until
the new system is perfected. Therefore, the researcher is hereby strongly recommending the
parallel change over procedure.

4.6.2 User Manual

The computerized civil service payroll accounting system is designed specifically to meet the
needs of the end users.
It is interactive and user friendly with Graphic User Interface for optimum performance. Some
conditions must be met to ensure hitch-free operation and their conditions are:
 User must supply valid username and password before access can be granted.
 User must follow tool tip strictly as it offers onscreen assistance.
 Report any malfunction to the appropriate personnel.

4.6.3 Training And Retraining Of Staff

After changing from the old system to the new system, it is important to train the staff as regards
operational procedure involved in the software package developed. The amount of training
required for various cadre of staff depends on the complexity of the system and skill presently
available.
The materials or effects required to ensure the operational success of the new system include
handbooks courses and lecture. However, it had been observed that out of the three methods of
staff training mentioned, lecture method had proved very efficient n that, there is a direct
interaction between the programmer and the trainee. In this case, the trainee would be free to ask
questions on confusing training operational procedures during the course of the training.
Furthermore, the lecture will take place during the parallel run of both systems.

4.7 System Maintenance

A new installed and running system does not remain stable for long. The process of changing of
software is called maintenance. The maintenance of the system is very essential for the smooth
running of the system so it should be given due attention once the system is accepted by the
management to prevent system operational delay which may be in form of hardware breakdown
or software problem. The software problem could result as a result of error due to the incorrect
requirement specification and design system update alternatives due to the company requirement,
recommended for new capabilities and modification to existing functions as a result of virus
introduces into the system. The following practices are considered necessary for the maintaining
of the new system.
 Regular backup of file on the hard disk and other drives to avoid loss of information in
the event of any disaster or damage.
 Servicing of computer hardware and peripheral when due, to prevent unforeseen
breakdown.
 Proper use of the system,. This involves starting up the right manner to prevent system
hanging up or data file corruption. In this case the user department should comply with
user guide while running and exiting the system.
 CHAPTER FIVE
Summary, Conclusion And Recommendation
5.1 Summary
Having carefully examined the usefulness of computer system in processing, which includes its
advantages in terms of speed, data storage and efficiency, cost effective and other benefits. The
introduction of a computer based payroll system will have a great impact in the school payroll
management system.
Though the system will be costly especially in terms of personnel and equipment, the author
believes in that these costs will be offset if the system is well implemented as the result high
performance of the staff members thereby enhancing productivity.
The government should try to make sure that all organization get into the application of
computer by supplying computers even to the secondary schools so that there will be more
computer literates. Proper management techniques should be employed in the organization.
Lastly, the researcher wishes to recommend further contribution to project work most
importantly because of any inability to consider some related aspect in the programming work of
the this project due to time constraint and financial problems.

5.2 Conclusion
The old system method of payroll has been inefficient, inaccurate, time consuming etc which
equally contributed to more problems in the organization of the payroll system.
Then the careful examination of the above problems caused by the manual method, which calls
for the computer base method that is capable of keeping efficient and accurate records and
processing records at a very high speed.

5.3 Recommendation
The success of any computerization activity of an organization solely depends on the dedication,
maturity and honesty of the people in the system. Computers operate on the information that is
given to it by man.
It is useless to expect any system to work unless details and the methods of implementation are
properly communicated within the area of interest. Thus, the manual method of payroll has
introduced lots of irregularities in the organization. It is an essential technique in any payment,
underpayment and overpayment of employee salaries as a result of ignorant of systematic
techniques in the payroll system.
The adoption of computer-base or computerized payroll accounting system will certainly put a
smile on the face of every staff in the establishment, even as lecturer will not think about strike
when promptly and accurately paid.