Abstract

: Globally employers are struggling to maintain effective and efficient payroll and protect employee data, their organisations against fraud through the use of information communication technology (ICT). The aim of the research was to identify the key elements of an effective integrated personnel and payroll system (IPPS) that would aid in the development of improved model for payroll management in the local government and specifically Mayuge district. This research employed design science approach in the methodology which was deemed appropriate since the end result was to develop an artifact or a model. The findings brought out several elements amongst which include payroll, time and attendance management, employee data management, recruitment, selection, learning management, training system, performance management, employee self-service and leave management, furthermore the research discovered that the existing system was prone to manipulation at several points and there is need to develop a model to eliminate the anomalies. In conclusion there is need to improve on the IPPS in order to curb on the fraudulent activities within the payroll. Finally all districts across Uganda specifically the Chief Administrative Officers (COAs) must check and monitor their payroll systems and the ministry of local government the findings of this research to reduce financial loss by the government through fraudulent acts.

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