Payroll, payroll system and payroll processing system

In paragraph 677, the Board recommends that the Office for the Coordination of Humanitarian Affairs take steps to obtain bank statements for all accounts in Indonesia and Sri Lanka under its control and perform a monthly reconciliation.

It is to be noted that the terms payroll system and payroll processing system are often used indistinctly to refer to a computer system which processes payroll.

In line with the BOA recommendation, UNDP is currently exploring technical solutions to switching from the current Excel based country office cash position worksheets system to leverage features available in Atlas (paragraph 267).

UNHCR payroll

The payroll function is not a mission critical activity for the United Nations system, although the sensitivity of timely and accurate payroll results makes it a high visibility function.

In the case of the Treasury, the capacity of national staff to perform certain key routine tasks such as the closing of monthly and quarterly accounts, payroll operations and budget execution activities and to use computer software has been consolidated.

Although no formal definition could be found for payroll system the association of both terms (payroll and system) suggests a method or procedure by which the employees of an organization are paid.

Phase 1 Consolidation of current payroll systems into several groups of leading organizations or common service entities, acting as payroll service providers (internal to the United Nations system).

The United Nations system operates today about 17 different payroll processing systems.

The number of payroll systems and providers has now officially been reduced to four.

Although this study is focused on payroll processing systems, payroll should not be seen as an isolated software application, as it heavily interfaces with human resources management systems (HRMS) and financial information systems.

Payroll systems used by various UN system organizations

As proof of ownership, the old stocks had to be submitted failing this, ownership had to be established in other ways, e.g. by submission of bank statements, tax returns, etc.

Progress has however been made towards realizing better control of the public administration payroll.

The actual consolidation of payroll systems is not dependent on the full harmonization of the interpretation of common rules and regulations.

The system migration from Integrated Management Information System (IMIS) was smooth, and payroll is now being successfully processed.

Payroll processing lends itself to opportunities for public private partnerships and outsourcing options that would provide better value for the United Nations system and allow resources to be better focused on mission delivery.

Some agencies have not yet finished the migration of payroll operations and still run their own system.

Offshoring means relocating non core activities to low cost areas while maintaining the activity within the organization.

A payroll processing system can be defined as a computer system used by an organization to process and pay the wages of employees.

There were no common guidelines and most of the payroll systems were in house developments and not interconnected.

In addition, I have the honour to present the report of the Board of Auditors with respect to the above accounts, including an audit opinion thereon.

Open Accounts

All accounts

Special accounts.

b Outposted to the Department of Economic and Social Affairs for financial matters related to technical cooperation.

Monitoring of accounts

Report by the Director General

Health accounts

Principal accounts

2.5 Before 1990, the authors could not document their ownership of the stocks, since the papers kept at Aich Castle were inaccessible to them, and pertinent bank statements and tax returns had been destroyed in a fire at the family house in Vienna at the end of the War.

The Board notes that the submitted draft service level agreement regarding central services for the payroll function will need to be revised as it did not specify the specific control processes that UNDP is to undertake to provide UNOPS with assurance that the payroll was valid, accurate and complete.

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

Any statement of ex gratia payments is submitted to the Board of Auditors with the annual accounts.

(Signed) Philippe Séguin First President of the Court of Accounts of France (Lead Auditor)

Organizations planning to purchase a new payroll system have now a choice, either to buy a new one or to in source payroll delivery using one of the United Nations organizations as a payroll service provider in both cases there is an upfront investment.

Comment by the Administration. Subsequent to the implementation of the IMIS payroll and global payroll to general ledger interface in July 2004, the Atlas general ledger module was rolled out in September 2004.

Audit process

External auditors

Internal auditors

Scope of audit

Audit opinion

Resident auditors

(i) Accounts Unit