1 McKraklin AEROSPACE (A) "First you figure out what's inevitable. Then you find a way to take advantage of it." Russell Ackoj INTRODUCTION Dave Costner, Director of Information Systems (IS), shook his head slowly as he reread the memorandum he had just received from Mark Segford, the manager of the Commercial Products Division of McKracklin Aerospace Company. The memorandum read in part: "Since I assumed this position six months ago, I have been concerned with the apparent low morale of our employees. I have elicited complaints about our current practices and suggestions of how we can improve. One of the most frequent sources of complaints has been our payroll system: late payments, incorrect payments, direct deposit misrouting, etc. I want your department to begin a high priority project to drastically improve our current payroll processing." "This is ridiculous," Dave Costner said to himself. "We spent two months developing a Strategic IS Development Plan which was completed only a year ago. Then I "cave in" to the marketing department's threats and I make the raw materials inventory system our number one priority. Now, my new manager wants me to make the payroll system a high development priority. That system didn't even make the top-5 list of priorities when we developed the plan. The top three projects on that list would have to be shelved while we work on these other, lower priority systems." McKraklin AEROSPACE COMPANY McKraklin is a large aerospace firm located in Southern California. It manufactures military electronics systems, satellite systems, and commercial by-products of these systems. The firm, which has more than 65,000 employees in sixteen locations throughout the region, is organized into twelve major divisions. One of these is the Commercial Products Division The Commercial Products Division located in Sepulveda, California, manufactures electronic and radar products for commercial rather than military use. The division has about 2500 employees. Last year's revenues were $781 million. About one-third of this revenue was from exports outside the country. The division is organized rather traditionally into six departments. * This situation is described in McKraklin (A). STRATEGIC IS DEVELOPMENT PLAN Dave Costner remembered the process that division executives had undergone to develop the Strategic IS Development Plan. He also remembered how satisfied everyone had been with the results. The division manager had convened a committee comprising herself and every department director. The committee's goal was to mesh IS departinent system development and modification priorities with the Commercial Products Division's strategic goals. 2 The division's strategic goals had been developed the year before this committee's formation. These strategic goals were consistent with McKraklin Aerospace's corporate goals. Each of the division's strategic goals had been expressed quantitatively - as a measurable objective. For example, three of these measurable division strategic goals were: increase domestic sales by 12% increase export services by 10% reduce variable costs by 8%. The committee then had carefully reviewed Dave Costner's descriptions of IS systems that needed replacement or major modifications. Dave had included on his list descriptions of IS systems not currently in the division's inventory, but which could be imported from outside. The committee then estimated if and how each potential IS development project could measurably contribute to the division's strategic goals. For example, the committee might determine that "... potential development project D could reduce variable costs moderately." Members of the committee had agreed that these goal contributing estimates were probably no more than "guess-estimates," but there had been almost unanimous consensus on the IS development priorities the committee created (Figure 3.1). The committee then had included in the IS strategic plan a few generic principles that would apply to all is development projects. These principles included: 10% of the IS development budget would be directed towards experimentation with emerging technologies (e.g., biometrics) all IS projects with development costs exceeding $500,000 would be capitalized rather than expensed "Oh, well," thought Dave Costner, "I guess our planning process wasn't worth much. It's only a year later, and we've already violated the priority sequence twice. I'd better start pulling my department into a payroll frame of mind." CURRENT PAYROLL SYSTEM The current payroll system had been operating for seven years without major modification. A centralized mainframe environment using separate application files belonging to separate departments characterized it. Dave Costner inspected the payroll system's documentation manual, which did not appear to have been updated for some time. Dave wondered how many umdocumented system changes had been made since the last manual update. He studied the primary payroll files (Figures 3.2 through 3.6). He then flipped through the manual's pages until he found a system flowchart describing the payroll system process flow, Dave noticed that there was no accompanying narrative description of the flow. This presented a problem. Dave wanted to verify the correctness of this documented flow with the payroll supervisor. System flowcharts, however, were difficult for non-technical persons to understand. He decided to develop a narrative description of the process flow that he could later convert to data flow diagrams (DFDs). Dave Costner first developed the following narrative description of payroll system processing: 3 the time sheet 1. The IS department prints pre-numbered, weekly time sheets from the Payroll Master File (active employees only). 2. These time sheets are sent to the Payroll Supervisor. 3. The The payroll supervisor reviews the time sheets for completeness, and then sends them to the various departments. 4. Employees fill in their respective time sheets at the end of their daily shifts. 5. Department supervisors enter applicable vacation or sick leave hours on each employee's time sheet. 6. Department supervisors then review and sign each time sheet at the end of each week and send the completed time sheets to the payroll section. 7. A payroll clerk sorts the time sheets by time sheet number. If there are missing numbers in number sequence, the payroll clerk notifies the payroll supervisor who reconciles the discrepancy with the applicable supervisor. 8. The payroll clerk updates the payroll master file for any vacation days recorded on each time sheet. If the number of days shown on the time sheet exceeds the mmber of vacation days accumulated, the clerk writes that fact on the time sheet and sets the sheet aside for the no payroll supervisor 9. The payroll clerk then enters the remainder of time sheet data to the payroll transaction file and to the cumulative payroll file separately, T. 10. The time sheet is then sent to another payroll clerk who verifies the accuracy of the first clerk's entries. If any errors are detected, the time sheet is sent to the payroll supervisor for reconciliation 11. At the initiation of the payroll supervisor, the IS department runs the payroll program to a. Paychecks with pay-stubs b. Notices of direct deposit c. Deposits slips for direct deposits 12. These output are sent to the payroll supervisor who: Uses a check-signing machine to affix signatures to each paycheck. b. Envelops paychecks, pay-stubs, and notices of direct deposit and sends the envelopes to the appropriate departments for distribution. c. Envelopes the direct deposit slips and sends them to the appropriate banks. produce a. PAYROLL SYSTEM PROBLEMS Dave Costner then read the employee complaints about the payroll system that Mark Segford had attached to his memorandum. In addition, Dave inspected the documentation manual closely to find payroll system features that seemed inefficient or that needed updating. He compiled the following list of potential payroll system problems: 1. There is duplicate data entry-data fields entered more than once to different files or forins. For example, time sheet data is entered separately to both the payroll transaction file and the cumulative payroll file. 2. Internal documents have to be transferred between multiple locations. For example, the time sheets start at the IS department, are sent to the payroll section, then are sent to the various departments, which then send the time sheets back to the payroll section. This constant movement of paper forins adds time to the overall process. In addition, multiple document and- increase hreats of error data, and fraud. 4 3. Payroll system files are independent instead of being consolidated into an integrated database. This creates the threat of the same fields being updated with different values in different files. There also considerable data redundancy - the same field duplicated in different files. 4. The payroll system is geared towards permanent, full-time employees. The chief executive officer (CEO) of McKracklin had recently sent a memorandum to the divisions explaining that the company's long-term plans called for changing the ratio of permanent to contract employees from 8:2 to 6:4. The payroll system has to be modified to better reflect this strategic change 5. The current payroll system used traditional calculations where overtime is defined as any hours worked per week in excess of 40. Recent legislation has defined overtime in the following manner: a. Any hours worked in excess of eight per day would be subject to overtime, even if the employee did not exceed 40 hours worked that week. b. Any hours worked in excess of 12 per day or 55 per week would qualify for double the normal pay rate. 6. The Commercial Products Division does quite a lot of project work. Personnel from different departments are assigned to a project manager for the duration of a project. These projects often are billed to clients on a cost-plus basis. Thus, there is a need for detailed tracing of all costs, including personnel hours. The current payroll system was implemented before this project orientation was initiated. DAVE COSTNER'S OPTIONS Dave Costner thought about his options regarding the payroll system. He identified several strategic" options including the following: 1. Inform his division manager Paul Cronkey that his memorandum conflicted with the top- down designed IS Strategic Development Plan. He might seek support from other department managers to support this position. 2. Request reformation of the IS Strategic Plan comunittee for the purpose of revising the plan. 3. Abandon work on the higher priority projects and assign one of his senior analysts to the payroll system project. Dave decided to list his "tactical" alternatives in case he chose (or was forced to choose) the payroll project option. He decided upon the following development alternatives: 1. Search for an easily modified, packaged program that could be used for payroll processing. 2. Reengineer the current system to make it more efficient, timely, and consistent with operational requirements. 3. Completely redesign the current payroll system either in a paper-driven or Web-driven format 4. Outsource redesign of the payroll system to a systems integrator vendor. 5. Outsource payroll services to a local payroll vendor, 6. In conjunction with other alternatives, consider a point-of-sale (POS), electronic payroll system that would eliminate or minimize keystroke entry and physical forms movement. Dave decided that he had better convene a department meeting of his key personnel so that they might help him make the correct decision. 5 SYSTEM TO BE DEVELOPED Wireless Sales Initiation E-business Order Entry Research & Development Tracking STRATEGIC GOALS Increase domestic sales Increase domestic sales Increase export services Increase domestic sales* Increase export services* Increase product quality* Decrease variable costs Increase product quality Decrease variable costs Computer-aided Manufacturing Raw Materials Inventory * Long-term pay-off Figure 3.1 Top-5 IS Department Development Priorities Department ID # Department Name Employee ID# Social Security Number Status (Active, Inactive) Last Name First Name Middle Initial Job Code E-mail Address Work Phone Home Phone Street Address City State Zip Code Figure 3.2 Employee Master File Fields 6 Employee ID# Social Security Number Last Name First Name Middle Initial Job b Code Birth Date Date Hired One entry per Deduction type Payment Code (Wage, Salary, or Commission) D Payment Rate Deduction Code (IRA, 401K, Union Dues, Insurance, Other) Deduction Amount Tax Status (Single, Married) Number wang of Exemptions Overtime Code (Y/N) Direct Deposit Code (Y/N) Direct Deposit Bank Code Direct Deposit Account Code Vacation Accrual Rate Sick Leave Accrual Rate Vacation Days Accumulated Sick Leave Days Accumulated Figure 3.3 Payroll Master File Fields Check # Check Date Employee ID # Employee Social Security # Employee Name Employee Address Payment Type (Wage. Salary, Commission) Payment Rate Dame ! Hours Worked Regular Pay Overtime Pay Total Gross Pay no Amount Federal Tax Withheld mo Amount State Tax Withheld FICA/ Social Security Tax Withheld Deduction Type Deduction Amount Check Amount } One entry per deduction type Figure 3.4 Payroll Transaction File Fields 7 Employee ID# Employee Social Security # Employee Name Employee Address YTD Gross Pay YTD Federal Tax Withheld YTD State Tax Withheld YTD FICA / Social Security Withheld YTD Deduction Type YTD Deduction Amount One entry per deduction type Figure 3.5 Cumulative Payroll File Fields Time Sheet Number Department Name Department ID# Employee ID # Employee Name Job Code Date Hours Worked Vacation Hours Sick Leave Hours Supervisor Signature One entry per day of the week Figure 3.6 Time Sheet Fields ASSIGNMENTS Forms Design: 1. Using established principles of forms design, create the time sheet as a paper form. Documentation: 2. Construct the following data flow diagrams (DFDs) for the description of the current payroll system: a. Context-level b. 1st-level explosion 2nd-level explosion of one of the processes in the 1st-level DFD C 3. Construct a decision table that will reflect the overtime logic required for a new payroll system. Databases: 4. Draw an REA diagram to describe the file structures shown in Figures 3.2 through 3.6. 3 8 5. Normalize the files shown in Figures 3.2 through 3.6. 6. Convert these files into Access tables. (You will have to make assumptions about field lengths and types.) Internal Controls: 7. Describe the existing intemal controls in the current payroll system. (Categorize these controls as Preventive, Detective, or Corrective.) 8. Describe two (2) additional internal controls that could be implemented for each of the categories of preventive, detective, and corrective. 9. Describe two (2) additional detective and corrective internal controls that might have to be implemented if payroll were redesigned as a Web-based system. Systems Planning: 10. Dave Costner has hired you as an outside consultant. Write a memorandum to him evaluating the organization's methodology in developing the IS Strategic Development Plan, and why that plan seems to be falling apart. Alternatives: 11. Prepare a brief list of advantages and disadvantages (no more than three each) for each of the strategic and tactical alternatives Dave Costner faces. Systems Analysis: 12. Assume that the reengineering alternative was chosen. Redesign the current payroll system flow to make it more efficient and timely. Systems Design: 13. Reference the Access files developed in assignment 6. Create: a. Access forns to allow data entry for each of these tables b. One Access report for each table A navigation path to link together all Access forms and reports C 14. What additional files with what additional fields will be required to make the payroll system more compatible with Crackling's new project orientation? E-Commerce: 15. Write a memorandum to Dave Costner explaining how a Web-based payroll system might work 1 McKraklin AEROSPACE (A) "First you figure out what's inevitable. Then you find a way to take advantage of it." Russell Ackoj INTRODUCTION Dave Costner, Director of Information Systems (IS), shook his head slowly as he reread the memorandum he had just received from Mark Segford, the manager of the Commercial Products Division of McKracklin Aerospace Company. The memorandum read in part: "Since I assumed this position six months ago, I have been concerned with the apparent low morale of our employees. I have elicited complaints about our current practices and suggestions of how we can improve. One of the most frequent sources of complaints has been our payroll system: late payments, incorrect payments, direct deposit misrouting, etc. I want your department to begin a high priority project to drastically improve our current payroll processing." "This is ridiculous," Dave Costner said to himself. "We spent two months developing a Strategic IS Development Plan which was completed only a year ago. Then I "cave in" to the marketing department's threats and I make the raw materials inventory system our number one priority. Now, my new manager wants me to make the payroll system a high development priority. That system didn't even make the top-5 list of priorities when we developed the plan. The top three projects on that list would have to be shelved while we work on these other, lower priority systems." McKraklin AEROSPACE COMPANY McKraklin is a large aerospace firm located in Southern California. It manufactures military electronics systems, satellite systems, and commercial by-products of these systems. The firm, which has more than 65,000 employees in sixteen locations throughout the region, is organized into twelve major divisions. One of these is the Commercial Products Division The Commercial Products Division located in Sepulveda, California, manufactures electronic and radar products for commercial rather than military use. The division has about 2500 employees. Last year's revenues were $781 million. About one-third of this revenue was from exports outside the country. The division is organized rather traditionally into six departments. * This situation is described in McKraklin (A). STRATEGIC IS DEVELOPMENT PLAN Dave Costner remembered the process that division executives had undergone to develop the Strategic IS Development Plan. He also remembered how satisfied everyone had been with the results. The division manager had convened a committee comprising herself and every department director. The committee's goal was to mesh IS departinent system development and modification priorities with the Commercial Products Division's strategic goals. 2 The division's strategic goals had been developed the year before this committee's formation. These strategic goals were consistent with McKraklin Aerospace's corporate goals. Each of the division's strategic goals had been expressed quantitatively - as a measurable objective. For example, three of these measurable division strategic goals were: increase domestic sales by 12% increase export services by 10% reduce variable costs by 8%. The committee then had carefully reviewed Dave Costner's descriptions of IS systems that needed replacement or major modifications. Dave had included on his list descriptions of IS systems not currently in the division's inventory, but which could be imported from outside. The committee then estimated if and how each potential IS development project could measurably contribute to the division's strategic goals. For example, the committee might determine that "... potential development project D could reduce variable costs moderately." Members of the committee had agreed that these goal contributing estimates were probably no more than "guess-estimates," but there had been almost unanimous consensus on the IS development priorities the committee created (Figure 3.1). The committee then had included in the IS strategic plan a few generic principles that would apply to all is development projects. These principles included: 10% of the IS development budget would be directed towards experimentation with emerging technologies (e.g., biometrics) all IS projects with development costs exceeding $500,000 would be capitalized rather than expensed "Oh, well," thought Dave Costner, "I guess our planning process wasn't worth much. It's only a year later, and we've already violated the priority sequence twice. I'd better start pulling my department into a payroll frame of mind." CURRENT PAYROLL SYSTEM The current payroll system had been operating for seven years without major modification. A centralized mainframe environment using separate application files belonging to separate departments characterized it. Dave Costner inspected the payroll system's documentation manual, which did not appear to have been updated for some time. Dave wondered how many umdocumented system changes had been made since the last manual update. He studied the primary payroll files (Figures 3.2 through 3.6). He then flipped through the manual's pages until he found a system flowchart describing the payroll system process flow, Dave noticed that there was no accompanying narrative description of the flow. This presented a problem. Dave wanted to verify the correctness of this documented flow with the payroll supervisor. System flowcharts, however, were difficult for non-technical persons to understand. He decided to develop a narrative description of the process flow that he could later convert to data flow diagrams (DFDs). Dave Costner first developed the following narrative description of payroll system processing: 3 the time sheet 1. The IS department prints pre-numbered, weekly time sheets from the Payroll Master File (active employees only). 2. These time sheets are sent to the Payroll Supervisor. 3. The The payroll supervisor reviews the time sheets for completeness, and then sends them to the various departments. 4. Employees fill in their respective time sheets at the end of their daily shifts. 5. Department supervisors enter applicable vacation or sick leave hours on each employee's time sheet. 6. Department supervisors then review and sign each time sheet at the end of each week and send the completed time sheets to the payroll section. 7. A payroll clerk sorts the time sheets by time sheet number. If there are missing numbers in number sequence, the payroll clerk notifies the payroll supervisor who reconciles the discrepancy with the applicable supervisor. 8. The payroll clerk updates the payroll master file for any vacation days recorded on each time sheet. If the number of days shown on the time sheet exceeds the mmber of vacation days accumulated, the clerk writes that fact on the time sheet and sets the sheet aside for the no payroll supervisor 9. The payroll clerk then enters the remainder of time sheet data to the payroll transaction file and to the cumulative payroll file separately, T. 10. The time sheet is then sent to another payroll clerk who verifies the accuracy of the first clerk's entries. If any errors are detected, the time sheet is sent to the payroll supervisor for reconciliation 11. At the initiation of the payroll supervisor, the IS department runs the payroll program to a. Paychecks with pay-stubs b. Notices of direct deposit c. Deposits slips for direct deposits 12. These output are sent to the payroll supervisor who: Uses a check-signing machine to affix signatures to each paycheck. b. Envelops paychecks, pay-stubs, and notices of direct deposit and sends the envelopes to the appropriate departments for distribution. c. Envelopes the direct deposit slips and sends them to the appropriate banks. produce a. PAYROLL SYSTEM PROBLEMS Dave Costner then read the employee complaints about the payroll system that Mark Segford had attached to his memorandum. In addition, Dave inspected the documentation manual closely to find payroll system features that seemed inefficient or that needed updating. He compiled the following list of potential payroll system problems: 1. There is duplicate data entry-data fields entered more than once to different files or forins. For example, time sheet data is entered separately to both the payroll transaction file and the cumulative payroll file. 2. Internal documents have to be transferred between multiple locations. For example, the time sheets start at the IS department, are sent to the payroll section, then are sent to the various departments, which then send the time sheets back to the payroll section. This constant movement of paper forins adds time to the overall process. In addition, multiple document and- increase hreats of error data, and fraud. 4 3. Payroll system files are independent instead of being consolidated into an integrated database. This creates the threat of the same fields being updated with different values in different files. There also considerable data redundancy - the same field duplicated in different files. 4. The payroll system is geared towards permanent, full-time employees. The chief executive officer (CEO) of McKracklin had recently sent a memorandum to the divisions explaining that the company's long-term plans called for changing the ratio of permanent to contract employees from 8:2 to 6:4. The payroll system has to be modified to better reflect this strategic change 5. The current payroll system used traditional calculations where overtime is defined as any hours worked per week in excess of 40. Recent legislation has defined overtime in the following manner: a. Any hours worked in excess of eight per day would be subject to overtime, even if the employee did not exceed 40 hours worked that week. b. Any hours worked in excess of 12 per day or 55 per week would qualify for double the normal pay rate. 6. The Commercial Products Division does quite a lot of project work. Personnel from different departments are assigned to a project manager for the duration of a project. These projects often are billed to clients on a cost-plus basis. Thus, there is a need for detailed tracing of all costs, including personnel hours. The current payroll system was implemented before this project orientation was initiated. DAVE COSTNER'S OPTIONS Dave Costner thought about his options regarding the payroll system. He identified several strategic" options including the following: 1. Inform his division manager Paul Cronkey that his memorandum conflicted with the top- down designed IS Strategic Development Plan. He might seek support from other department managers to support this position. 2. Request reformation of the IS Strategic Plan comunittee for the purpose of revising the plan. 3. Abandon work on the higher priority projects and assign one of his senior analysts to the payroll system project. Dave decided to list his "tactical" alternatives in case he chose (or was forced to choose) the payroll project option. He decided upon the following development alternatives: 1. Search for an easily modified, packaged program that could be used for payroll processing. 2. Reengineer the current system to make it more efficient, timely, and consistent with operational requirements. 3. Completely redesign the current payroll system either in a paper-driven or Web-driven format 4. Outsource redesign of the payroll system to a systems integrator vendor. 5. Outsource payroll services to a local payroll vendor, 6. In conjunction with other alternatives, consider a point-of-sale (POS), electronic payroll system that would eliminate or minimize keystroke entry and physical forms movement. Dave decided that he had better convene a department meeting of his key personnel so that they might help him make the correct decision. 5 SYSTEM TO BE DEVELOPED Wireless Sales Initiation E-business Order Entry Research & Development Tracking STRATEGIC GOALS Increase domestic sales Increase domestic sales Increase export services Increase domestic sales* Increase export services* Increase product quality* Decrease variable costs Increase product quality Decrease variable costs Computer-aided Manufacturing Raw Materials Inventory * Long-term pay-off Figure 3.1 Top-5 IS Department Development Priorities Department ID # Department Name Employee ID# Social Security Number Status (Active, Inactive) Last Name First Name Middle Initial Job Code E-mail Address Work Phone Home Phone Street Address City State Zip Code Figure 3.2 Employee Master File Fields 6 Employee ID# Social Security Number Last Name First Name Middle Initial Job b Code Birth Date Date Hired One entry per Deduction type Payment Code (Wage, Salary, or Commission) D Payment Rate Deduction Code (IRA, 401K, Union Dues, Insurance, Other) Deduction Amount Tax Status (Single, Married) Number wang of Exemptions Overtime Code (Y/N) Direct Deposit Code (Y/N) Direct Deposit Bank Code Direct Deposit Account Code Vacation Accrual Rate Sick Leave Accrual Rate Vacation Days Accumulated Sick Leave Days Accumulated Figure 3.3 Payroll Master File Fields Check # Check Date Employee ID # Employee Social Security # Employee Name Employee Address Payment Type (Wage. Salary, Commission) Payment Rate Dame ! Hours Worked Regular Pay Overtime Pay Total Gross Pay no Amount Federal Tax Withheld mo Amount State Tax Withheld FICA/ Social Security Tax Withheld Deduction Type Deduction Amount Check Amount } One entry per deduction type Figure 3.4 Payroll Transaction File Fields 7 Employee ID# Employee Social Security # Employee Name Employee Address YTD Gross Pay YTD Federal Tax Withheld YTD State Tax Withheld YTD FICA / Social Security Withheld YTD Deduction Type YTD Deduction Amount One entry per deduction type Figure 3.5 Cumulative Payroll File Fields Time Sheet Number Department Name Department ID# Employee ID # Employee Name Job Code Date Hours Worked Vacation Hours Sick Leave Hours Supervisor Signature One entry per day of the week Figure 3.6 Time Sheet Fields ASSIGNMENTS Forms Design: 1. Using established principles of forms design, create the time sheet as a paper form. Documentation: 2. Construct the following data flow diagrams (DFDs) for the description of the current payroll system: a. Context-level b. 1st-level explosion 2nd-level explosion of one of the processes in the 1st-level DFD C 3. Construct a decision table that will reflect the overtime logic required for a new payroll system. Databases: 4. Draw an REA diagram to describe the file structures shown in Figures 3.2 through 3.6. 3 8 5. Normalize the files shown in Figures 3.2 through 3.6. 6. Convert these files into Access tables. (You will have to make assumptions about field lengths and types.) Internal Controls: 7. Describe the existing intemal controls in the current payroll system. (Categorize these controls as Preventive, Detective, or Corrective.) 8. Describe two (2) additional internal controls that could be implemented for each of the categories of preventive, detective, and corrective. 9. Describe two (2) additional detective and corrective internal controls that might have to be implemented if payroll were redesigned as a Web-based system. Systems Planning: 10. Dave Costner has hired you as an outside consultant. Write a memorandum to him evaluating the organization's methodology in developing the IS Strategic Development Plan, and why that plan seems to be falling apart. Alternatives: 11. Prepare a brief list of advantages and disadvantages (no more than three each) for each of the strategic and tactical alternatives Dave Costner faces. Systems Analysis: 12. Assume that the reengineering alternative was chosen. Redesign the current payroll system flow to make it more efficient and timely. Systems Design: 13. Reference the Access files developed in assignment 6. Create: a. Access forns to allow data entry for each of these tables b. One Access report for each table A navigation path to link together all Access forms and reports C 14. What additional files with what additional fields will be required to make the payroll system more compatible with Crackling's new project orientation? E-Commerce: 15. Write a memorandum to Dave Costner explaining how a Web-based payroll system might work