ACKNOWLEDGEMENT

I take this opportunity to present my votes of

thanks to all those guidepost who really acted as
lightening pillars to enlighten our way throughout
this project that has led to successful and
satisfactory completion of this study.
We are really grateful to our HOD---------------for
providing us with an opportunity to undertake this
project in this university and providing us with all
the facilities. We are highly thankful to Miss Komal
Walia for her active support, valuable time and
advice, whole-hearted guidance, sincere
cooperation and pains-taking involvement during
the study and in completing
the assignment of preparing the said project within
the time stipulated. Lastly, We are thankful to all
those, particularly the various friends , who have
been instrumental in creating proper, healthy and
conductive environment and including new and
fresh innovative ideas for us during the project,
their help, it would have been extremely difficult for
us to prepare the project in a
time bound framework
INTRODUCTION

In the existing system, most of the records are

maintained on paper. It becomes very inconvenient
to modify the data. In the existing system, here is a
possibility that the same data in different registers
may have different values which means the entries
of the same data do not match. This inconsistent
state does not supply the concrete information
which poses a problem in the case information
related to particular search record. Our project is
very useful. User is no longer required to check his
register in search of records, as now it can be
searched over the software by choosing some
options. The user need not to type in most of the
information. He/she is just required to enter the
desired options. On the whole it liberates the user
from keeping lengthy manual records. In a nutshell,
it abates the work load of an organization.
In today’s world, no one likes to perform
calculations on calculator or manually when
computer is there. Everyone wants his/her work to
be done by computer
automatically and displaying the result for further
manipulations. This term paper project is just an
application of the language C in developing
softwares. This is the program for keeping records
of the salary ,that is the entire details of the
customer ,savings ,how much money he/she can
deposit and withdraw from the bank, to open the
new account ,create a new account ,display all
account holders, balance enquiry etc.

REQUIREMENT ANALYSIS

This process is adopted when management of the

system development, Personnel decide that the
particular system needs improvement. The system
development life cycle is the set of activities,
carried out by the analyst, designers and users to
develop and implement a system. The systems
that are present in the nature follow common life
cycle pattern. For example consider the raining
system. Initially the rain falls into the river, river
flows into sea, the sea water evaporates to form
vapors, the vapors form clouds which again bring
rain. Similarly consider a man made system initially
a system is analyzed, designed and made
operational by the efforts of system analysis. After
successful operation or a number of users, the
system becomes less and less effective by change
in the environment. So these changes have to be
incorporated in to the system by minor
modifications. So the general activities from the life
cycle of the system are given below:

Select ion and identification of the system to be

studied
Preliminary study

Defining the system

Design and development of the system

Implementation of the system

#include <stdio.h>
#include<string.h>
{
char fname[20];
char lname[20];
char sub_taken[20];
char last_edu[20];
char join_date[20];
int id;
int age;
float bsal;
}
int main(void)
{
int id, check;
Employee emp;
char fname[20];
char lname[20];
long int recsize;
fp=fopen("EMP.DAT","rb+");
if(fp==NULL)
{
fp=fopen( "EMP.DAT","wb+");
if(fp==NULL)
{
printf("Can't Open File");
}
}
recsize=sizeof(emp);
while(1)
{
printf("1.Add Records 2.Delete Records 3.Modify
Records 4.ListRecords 5.Exit");
printf("Enter your choice");
scanf("%c",&choice);
switch(choice)
{
while(fread(&emp,recsize,1,fp)==1)
{
if(emp.id!=id)
fwrite(&emp,recsize,1,ft);
}
fclose(fp);
fclose(ft);
remove("EMP.DAT");
rename("TEMP.DAT","EMP.DAT");
fp=fopen("EMP.DAT","rb+");
printf("Delete another Record(Y/N): ");
fflush(stdin);
another=getchar();
}
break;
case '3':
another='Y';
while(another=='Y'|| another=='y')
{
printf(" Enter name of employee to modify : ");
scanf("%s",emp.fname);
rewind(fp);
while(fread(&emp,recsize,1,fp)==1)
{
if(emp.id!=id)
{
printf("Enter new fname,new
lname,age,basicsalary,joining_date,subject taken
and last education : ");
scanf("%s%s%d%f%s%s
%s",emp.fname,emp.lname,&emp.age,&emp.bsal,
emp.join_date,emp.sub_taken,
emp.last_edu);
fseek(fp,-recsize,SEEK_CUR);
fwrite(&emp,recsize,1,fp);
break;
}
}
printf("Want to Modify another record(Y/N): ");
fflush(stdin);
another=getchar();
}
break;
case '4':
rewind(fp);
while(fread(&emp,recsize,1,fp)==1)
printf("%s %s %d
%g",emp.fname,emp.lname,emp.age,emp.bsal,em
p.join_date,emp.last_edu,emp
.sub_taken);
break;

case '5':
fclose(fp);
return 0;
}
}
}

FUTURE SCOPE OF THE PROJECT

Our project will be able to implement in future after

making some changes and modifications as we
make our project at a very low level. So the
modifications
that can be done in our project are:-
This project can be implement only at small bank
branches. It cannot be used for large scale bank
purposes

3. USE OF SMS
3.1 Overall Process
Overall the SMS appropriately supports salary management.
The SMS application software provides the necessary
functions to support salary management in the Department of
Justice. Below we provide a summary of some aspects of the
SMS. Further details on the system’s processes are found in
Appendix B.
The SMS is complex because of its interfaces with other
systems and the need to record pertinent employee and
assignment information that determines salary expenses. The
SMS contains actual and calculated year-to-date salary
expenses. Actual year-to-date salary expenses are updated with
the pay records received from the PWGSC’s Regional Pay
System. The calculated year-to-date salary expenses are
derived from data contained in the SMS.
SMS information is used to prepare the FSRs used by
responsibility centre managers. Furthermore, the Aboriginal
Affairs and Tax Law portfolios use the SMS reports to invoice
clients to recover salary costs based on staff utilization by their
clients.
Administrators initiate staffing actions and update the SMS at
various times. PWGSC prepares salary payments according to
data entered by HR into the PWGSC’s Regional Pay System.
The Systems Section updates SMS tables used for both data
entry in the SMS and for calculation of salary forecasts. These
include financial codes, employee classification, and salaries.
In our opinion, overall the SMS appropriately supports the
salary management function.
There are some issues with the special processes for entering
data in the SMS at year-end.
Users must use special processes for entering data in the SMS
at year-end. At all times, users can view all the information in
the SMS for which they are responsible, including information
from prior years. However, they can enter data only for the
current year. In March users can enter data for both the current
year and the next year. On April 1, it is no longer possible to
enter data for the prior year. Users advised the audit team of a
number of issues with the year-end process:
 • The SMS sometimes drops certain assignments.
Therefore, some administrators take the time to check all
assignments with end dates in the new year.
• Saved reports are not carried forward to the new year.
• Access to the current year and the next year are required
earlier than March so that data for the next year can be
updated immediately.
• Assignments for temporary staff with an end date of
March 31 are not carried forward to the new year, even
though administrators know the staff will remain in place.
Some administrators use the April 1 end date to avoid this
problem and change the end date later.
• Vacant positions with end dates of March 31 are not
rolled over to the new year even though the positions
continue to exist.
• Comments that can be entered against assignments are
not carried forward to the next year.
• Some administrators make the forecast for the next year
on spreadsheets, usually based on a count of all positions,
because it is too much work to correct all the assignments
in the SMS.
Recommendation and Management Response
9. It is recommended that the Chief Financial Officer
ensure that issues related to the special processes for
entering data in the SMS at year-end are reviewed and
addressed as required.
Agree. Documentation has been distributed to inform users
regarding the 2009-10 fiscal year-end issues with SMS. As
well, future fiscal year ends will be addressed as part of the
documentation and training provided with the July 1, 2010
implementation of SFT.

3.2 User Satisfaction

The SMS does not meet the requirements of all users.
Administrators are the main users of the SMS. Some
administrators have a relatively low number of employees who
have few assignment changes. Other administrators are
responsible for a large number of employees or the employees’
assignments require frequent changes. We found that
administrators differ in their degree of knowledge of the SMS
and their knowledge is often insufficient.
User satisfaction with the SMS varies. Frequent users of the
SMS told the audit team that the system requires improvement.
They indicated that the system needs to be more efficient and
have a faster system response time. They also stated that
entering a complete transaction takes too many steps using
multiple windows. Users located in the British Columbia RO
told the audit team that the SMS is always slow in the
afternoon (Pacific Time). Users also identified a number of
other issues with the system and indicated improvements that
they would like implemented (e.g. more extensive use of order
numbers, keystroke shortcuts, some visual indicator of
comments on assignments). These issues and suggested
improvements are set out in detail in Appendix C.
Users can produce reports at any time. Users can select SMS
reports from a menu and specify report options, such as which
cost centres to include and which columns to display. The
reports can be printed or exported to Excel. Users can save a
report profile so that they can later recreate the same report.
We found that the reports provide the required information, but
some users requested improved report formats and more
flexibility. See Appendix C for details.
The system has a Scenario feature that allows users to modify a
copy of their data to analyze the results of different planning
assumptions. Some users use the Scenario feature from
December until February when planning for the next year.
Other users indicated that although they would like to use the
Scenario feature, the Systems Section has instructed them not
to use scenarios. We found that some users have no knowledge
of scenarios or do not use them because SMS data inaccuracies
limit their usefulness. We were told that when SMS data is
fairly accurate, using the Scenario feature is better and easier
than using Excel to test planning assumptions. In our view,
more training is needed on this feature. Some users have been
granted access to this feature by the Systems Section.
We found that six LSUs in the Citizenship, Immigration and
Public Safety Portfolio (CIPSP) do not have access to the
SMS, while two others, plus those in the Tax Law Portfolio,
have access. For those that do not have access, it is a complex
and time-consuming process to update the SMS. The LSU
administrators must send documents containing staff changes
to a central administrator who does all the data entry for the
Portfolio. The central administrator then exchanges reports and
messages with the LSU administrators to reconcile the SMS.
Recommendation and Management Response
10. It is recommended that the Chief Financial Officer
ensure that:
 1. the response speed of the SMS is monitored and
improved where warranted;
2. noted SMS issues are investigated and resolved where
warranted;
3. new user requirements are considered and met where
cost-effective;
4. reports are improved where cost-effective;
5. scenarios are made available to users where required;
6. LSUs are provided access to the SMS when required.
Agree. The Department’s move to SFT on July 1, 2010 will
consider these components. The implementation team will
work with the user community to consider user requirements
and reporting needs, and identify improvements where cost
effective and within established business standards and
controls. On an ongoing basis after implementation, SFT issues
will be investigated and resolved where warranted.
Accordingly, we anticipate that user satisfaction will increase
with SFT.
We are confident that users are satisfied with the system
response times and performance of the current IFMS, and
because SFT will be part of IFMS, we expect user satisfaction
with system response speed to improve.
The scenario feature used by a limited audience was one of the
causes of system performance issues. This is one of the reasons
why the scenario feature was not promoted, as it would have
brought the system response speed down even further.
As we understand it, the issue related to LSUs not having
access to SMS results from security access constraints within
those host organizations. We are hoping that, by using IFMS as
the main application for the use of SFT, access will be
simplified and less laborious. This will be tested as part of the
technical rollout of SFT.

3.3 Data Integrity

There are appropriate source records for updating the SMS.
Responsibility centre managers initiate the process for
updating the SMS by adding or revising positions and staffing
actions. Approval of these changes involves Human Resources.
Administrators keep records of source documents used to
update positions and staffing actions. In our opinion, source
records for updating the SMS are appropriate.
There is a need to define and implement minimum
requirements for data entry and reconciliation to ensure the
accuracy of SMS data.
Administrators do regular reconciliations of the actual year-to-
date salary amount to the calculated year-to-date salary amount
according to employee data in the SMS. In performing these
reconciliations, different administrators conduct different
checks of the SMS data. For example, those administrators
with responsibilities for a whole portfolio/sector/region may
compare the number of employees to the FTEs and the number
of employees on strength; they may review the number of
employees by division and level; or they may challenge
increases in utilization. Most administrators we interviewed
reconcile the salary amounts only at the global level and make
changes to employee data only until the total difference
between the actual and calculated year-to-date salary amount is
small. They do not go through all the detailed employee data
(e.g. assignments, leave, bonuses, start and end dates) to make
the necessary corrections to ensure that individual differences
at the employee level are accurate. There is no requirement that
errors in these details be corrected unless they significantly
affect the overall totals. As a result, the reconciliation process
contributes to an accurate overall total, but it does not
sufficiently correct the SMS so that the forecast will be
accurate.
Different administrators perform the reconciliations using
different reports. Report 17 “Expenditures Reconciliation” and
Report 14 “Overlap and Gap by Position”, which list
differences at the employee and position level respectively, are
used by only a few administrators. Most administrators use
other reports to reconcile, or information is adjusted when
preparing the FSR. Our tests showed that both Report 14 and
Report 17 allow easy identification of differences.
Administrators rarely reconcile the Positions Report from the
SMS to the organization charts. More reconciliation of
positions’ information is required to improve the accuracy of
SMS data.
Because of staff shortages, not all administrators update the
SMS on a timely basis and not all reconcile monthly. It is our
view that the reconciliation between the actual and calculated
year-to-date salary expenses should be performed monthly.
In our opinion, timely data entry and detailed reconciliation are
two of the key requirements for improving the accuracy of
SMS data.
Recommendation and Management Response
11. It is recommended that the Chief Financial Officer
ensure that minimum requirements for data entry and
reconciliation are defined and implemented.
Agree. Salary information represents a significant portion of
the Department’s operating resources; therefore, it is critical to
ensure their effective management. Standard procedures and
practices as well as enhanced monitoring derived from the July
1, 2010 implementation of SFT will assist in these aspects. The
Department will also capitalize on the financial management
advisory function to assist with ensuring the accuracy of the
financial information incorporated within our financial
systems. The implementation of the SFT, the engagement of
staff (finance, administration, and management), an
appropriate level of resources, effective documentation and
guidelines, and greater communication of departmental
standards to end-users will all contribute to increased data
integrity.
There is a need for administrators to always enter global costs
in the SMS.
Administrators can enter global costs in the SMS for estimated
expenses against a cost centre that is not related to employee
assignments. Global cost entries can be made to forecasted
costs such as overtime, performance pay, bonuses, senior
management parking, and back pay. These are usually made at
the beginning of the fiscal year and can be updated as required.
This data is only used in the SMS for forecasting and not for
updating the IFMS actuals. We found that not all
administrators enter global costs. Incomplete global costs
affect the accuracy of SMS reports.
Recommendation and Management Response
12. It is recommended that the Chief Financial Officer
ensure that all administrators enter global costs in the
SMS.
Agree. Communications through a variety of means, such as
the Financial Situation Report call letter, convey to
administrators the need to ensure salary forecast information is
updated and reviewed, including the need to enter global costs.
One of the responsibilities of the financial management
advisory (FMA) function is to monitor and challenge financial
information, including salaries and associated costs. The
creation of the FMA function as part of the CFO model, along
with the implementation of the SFT, will provide the
opportunity for improvement and greater diligence over the
next fiscal year.
Salary forecast information is reviewed and updated when the
departmental financial forecast is prepared.
As an additional control, the Resource Management Division
reviews the amounts in the FSRs sent from the
portfolios/sectors/regions and may challenge some salary
forecasts if these amounts appear incorrect. This is an indirect
review of SMS data. Staff in the Division use data on salary
expense trends to review the current forecast. Based on their
experience staff are able to judge whether the forecasts are too
high. In September of each year, they reduce the forecast for
newly hired employees by 25 percent. Staff reconciling the
SMS to PeopleSoft for 2007/08 found that the difference in
total FTEs for the Department for a completed year was small.
In our opinion, the review conducted by the Resource
Management Division is necessary for improving the
departmental salary forecast. However, the risk of an
inaccurate forecast would be decreased if SMS data were more
accurate.
There is appropriate reconciliation of salary expenses to
control salary expense totals.
On a bi-weekly basis, the Corporate Accounting Operations
Section of the Policy, Systems and Corporate Accounting
Division reconciles the actual salary expenses posted to the
IFMS to equivalent totals received from the Receiver General.
The totals reconcile except for minor errors, which are held in
a suspense account1 and are quickly corrected. At the time of
the audit, only approximately four items were in the suspense
account for each main pay process. The suspense items include
invalid PRIs and cost centres, which can be due to errors or
timing differences between the updating of the IFMS and the
SMS. The reconciliation performed by the Corporate
Accounting Operations Section is appropriate.

3.4 User Support

User support provided by the Systems Section requires
improvement.
Users who need assistance with the SMS can contact the IMB
Help Centre or a member of the Systems Section via the IFMS
Help Desk or directly. The IMB Help Centre resolves most
issues related to the departmental IT infrastructure. Issues
related to SMS functionality or application software are
forwarded to the Systems Section.
As we explained earlier, the Systems Section’s capacity to
provide appropriate user support has suffered because of staff
shortages and turnover. Most users told us that they would ask
for help from the Systems Section only if the SMS stopped
working entirely, because the Systems Section lacks the
experience and expertise to provide the required assistance.
Furthermore, representatives of the western regional offices we
interviewed indicated that because of time zone differences
there is no one available in the Systems Section to assist them
during the afternoon.
The IFMS Help Desk has a formal tracking system but the
Systems Section does not. User requests need to be tracked to
ensure that all requests are addressed. We found that only one
employee is assigned to answer user calls or e-mails. The
Systems Section needs to establish a procedure so that more
than one employee can perform this task.
Those users we interviewed in headquarters told us that they
received appropriate help for departmental IT infrastructure
issues from the IFMS Help Desk.
Recommendation and Management Response
13. It is recommended that the Chief Financial Officer
ensure that user support in the Systems Section is
improved.
Agree. Following the staff turnover, we recruited a financial
officer to perform the support function. Furthermore, we
retained the services of the company owning the rights to our
SMS application to provide knowledge transfer and training to
the team lead and financial officer. As we are now moving
towards the replacement of SMS with the new SFT module, we
are also implementing a new change management tool,
“Solution Manager”, which will introduce functionality for
issue tracking, resolution, and reporting. This new process is
scheduled to be in place by June 2010. User support will also
be improved as addressed as part of our response to
recommendations 1 and 4.

3.5 SMS and IFMS Interfaces

There is an appropriate process to interface the Regional Pay
System, the SMS, and the IFMS for salary data, but records
need improvement.
There is verification at each step of the systems interface:
• There are separate control totals for each file obtained
from the Regional Pay System. These totals are
appropriately reconciled before and after using the data to
update the records in the SMS.
• Data is validated (must match assignments by PRI), and
required corrections or changes are made in accordance
with predetermined rules before the data is used to update
the IFMS. The SMS assigns the financial codes to the pay
records to update the IFMS.
• There are appropriate controls for obtaining data from the
IFMS to update the budgets and the actual salary
expenses in the SMS.
There are records of the various steps in the interfaces
described above and of changes made to pay records
containing errors. The records are kept in various documents
and computer files. In our opinion, the records need to be
supplemented with a summary of the actions taken for each
update or data transfer. A second individual or supervisor
needs to review the summary records of each data transfer to
decrease the risk of errors.
There are separate interfaces to extract the list of valid
financial codes and relevant JVs from the IFMS and to use
them to update the SMS. Users mentioned that the update of
the JVs was not prompt (the expected time is within a week).
However, we were told by the Systems Section that cost centre
tables in the SMS are now updated each day. The Systems
Section is in the process of automating the scheduling of
interfaces.
The various automated interfaces appear to have no automated
audit trail. Finance has requested that the supplier provide
information on the audit trail for the interfaces.
Recommendation and Management Response