Design And Implementation Of Payroll System. (a Case Study Of Enugu State College Of Education, (technical)).

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In this research endeavour, the researchers designed and implemented an electronic payroll system for Enugu State College of Education (Technical). The population for the study consisted of the workers that were on payroll of this institution. Interview and observation methods were used for data collection. The roles of a payroll system in the economic development of a nation of which Enugu State College of Education (Technical) is one of the beneficiaries were extensively discussed. Our findings from the data collection revealed the following as the weaknesses of the manual payroll system:

1.  Problem of keeping the time

2.  Problem of using to many hands which may lead to insecurity of information

3.  Problem of monotomy

4.  Problem of space to keep documents

5.  Problem of repeating the same type of work or figures.

6.  Problem of easy manipulation of figures.

7.  Misinformation.

Following the identification of the weaknesses of the manual payroll system. The researchers designed and developed an electronic payroll system that would take care of those problems. For the effective use of the electronic payroll system, the researchers recommended the following:

1.  The staff in the payroll section have to be trained to enable them use new system.

2.  Appropriate hardware and software should be procured to provide an enabling environment for the electronic payroll system to function.







Title page:       -      -      -      -      -      -      -      -      i

Certification:  -      -      -      -      -      -      -      -      ii

Approval page:       -      -      -      -      -      -      -      iii

Dedication:     -      -      -      -      -      -      -      -      iv

Acknowledgement:-      -      -      -      -      -      -      v

Abstract:-      -      -      -      -      -      -      -      -      vi

Table of contents:   -      -      -      -      -      -      -      vii



Background of the study:      -      -      -      -      -      1

Statement of the study:-      -      -      -      -      -      4

Purpose of the study:     -      -      -      -      -      -      3

Significance of the study:      -      -      -      -      -      6

The scope of the study:  -      -      -      -      -      -      7

Research questions:      -      -      -      -      -      -      7



Introduction:  -      -      -      -      -      -      -      -      8

Meaning of payroll and payroll system:       -      -      -      8       

Functions of payroll system:-      -      -      -      -      11

Methods used in payrolling – manual and electronics:        13

Importance of electronic payroll system:      -      -      15

Summary of review literature:      -      -      -      -      17



Research design:    -      -      -      -      -      -      -      18

Area of the study:   -      -      -      -      -      -      -      18

Population for the study:      -      -      -      -      -      19

Sample and sampling techniques:       -      -      -      -        19

Facts finding methods used:-      -      -      -      -      19   

Input, process and output analysis:     -      -      -      20

Objective of the existing system:   -      -      -      -      26

Problems of the existing system:  -      -      -      -      26

Justification for the new system:  -      -      -      -      27



Input specification and design:    -      -      -      -      28

Output specification:     -      -      -      -      -      -      28

Implementation:    -      -      -      -      -      -      -      40


Recommendation:  -      -      -      -      -      -      -      41

Conclusion:    -      -      -      -      -      -      -      -      42

Educational implications of the findings:    -      -      43

Limitations of the study:       -      -      -      -      -      -        43

Suggestions for further studies:    -      -      -      -      44

References:     -      -      -      -      -      -      -      -      45
















1.1  Background of the study

        Payroll is a means of preparing workers salaries in various institutions, organizations, industries etc. it forms the bedrocks or basic tools for easy and efficient calculation of workers’ taxes and allowances such as transport, rent, meal subsidy etc. payroll is also used to prepare the monthly or annual salary in both private and public sector. Payroll can be defined as the list(s) that show(s) the names, designation, level, amount to be paid to the worker and the signature of the recipient(s) of all the staff or workers in an institution or organization (Ogbonna, 2008). Payroll goes further to act as the central, ingredient for planning, co-ordinating and controlling all financial running of every organization including educational institutions of all functional specializations or professions. Payroll has also been recognized as the easiest way to prepare the salary of staff in any organization.

        Enugu State College of Education (Technical) as the case study of this research work is a state owned College of Education established by the Enugu State House of Assembly Law No. 2 of 11th April, 2006 to be an institution for teaching, research and study of education. Unlike other colleges of education, it lays emphasis on technical work and is bent on producing students who can also fit in technical fields.

        In the payroll section in Enugu State College of Education (Technical), the salaries of staff are prepared manually, and those concerned with the payroll are:

a.          The management

b.         The staff (both academic and non academic staff).

c.          The shareholders

d.         The creditors

e.          The bankers

f.           The government (tax office)

g.          The potential workers (would be)

h.         The social insurance fund administrators etc.

According to the findings of this study, the functions of a payroll in educational institutions include the following:

a.          To calculate all monies due to a worker.

b.         To regulate the personnel emolument

c.          It is used as a check to monitor workers efficiency, effectiveness and usefulness to a given organization.

d.         It is further used as a guide to determine worker cost effectiveness.

e.          It is also a means by which workers’ skill is determined.

f.           It functions as the management major decision maker on staff salary matters.

In Enugu State College of Education (Technical), the salaries of workers are still being prepared manually. Apart from its attendant negative consequences, this practice is unbecoming in this era of globalization where information and communication technology (ICT) has permeated every fact of human life. Therefore, there is need to improve the pattern and implementation of payroll in Enugu state College of Education (Technical) which prompted this study.

1.2  Statement of the Problem:

        The payroll department (Accounting Department) in most organizations, is a very important department including the Educational field as well. This is because, the payroll department determines what each staff gets as weekly, monthly or annual salary after the payroll officer must have done his/her calculations properly. In Enugu State College of Education (Technical); the salary payroll of staff is still being prepared manually and this has a lot of disadvantages and problems which are not limited to the following;

a.          Problem of keeping to time.

b.         Problem of using too many hands which may lead to insecurity of information.

c.          Problem of monotony.

d.         Problem of space to keep documents.

e.          Repetition of the same type of work or figures.

f.           Easy manipulation of figures.

g.          Misinformation.

In order to realize the need and importance of payroll in an institution like ESCET, what actions should the education authorities and other stakeholders in education take to ensure a better design and implementation of payroll? These questions constitute the problem statement of this research project.


1.3  Purpose of the Study:

        The primary aim of this research work is to analyse and take critical review of the payroll system in educational institution with a special focus on Enugu State College of Education (Technical).

        Specifically, the study intends to;

1.         Find out the general activities and performance of staff in payroll department.

2.         Determine the extent of probity, accountability and accuracy in using the payroll.

3.         Find out the principles that govern the payroll, preparation, presentation and conformity with established rules; and

4.         Design a more accurate, benefiting and computerized way of preparing the salary of staff.

1.4  Significance of the Study:

        The study is very significance for it will result in the development of a computerized payroll system for the college. The computerized payroll system will ensure:

(i)         The preparation of pay voucher of staff of the college on time. This payment voucher indicates the payee, details of payment, amount paid, certification that the amount is the minimum reasonably payable for the particular staff, authorization for the payment and so on. (Okolo, 2005).

(ii)       The eradication of calculating errors that are prune to the manual system. The use of a computerized system will ensure the calculation of very large figures at the fastest pace of time, and give accurate result depending on what the user typed in. unlike the old paper method, this software will make the office free from papers lying here and there.

(iii)     Furthermore, this project is designed to create a fast, efficient and productive application that can prepare the salary of staff in Enugu State College of Education (Technical).


1.5  The Scope of the Study:

        The scope of study will be limited to the proper design and implementation of payroll for the staff of Enugu State College of Education (Technical).

        Furthermore, the collection of data for this study is limited to the staff or workers of this great institution.


1.6  Research Questions:

        The following research questions guided the study:

1.         What is the meaning of payroll and payroll system?

2.         What are the functions of payroll system?

3.         To what extent does the use of electronics in payroll system help in easy computation of figures? (Functions).

4.         What are the methods used in payrolling?


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Design And Implementation Of Payroll System.