Kowal Manufacturing Company employs around 50 workers in production and has the following payroll procedure: Factory supervisors interview applicants and on the basis of these interviews decide whether to accept or reject applicants. When the applicant has been hired and employed, a W-4 (Employee's Withholding Allowance Certificate) form is prepared and given to the factory supervisor. The supervisor writes the hourly rate of pay for the new employee in the corner of the W-4 form and then gives the form to the payroll clerk as notification that the worker has started. The supervisor verbally informs the payroll department about rate adjustments. Blank timekeeping cards are kept in a box near the factory entrance. Each worker takes the card on Monday morning, fills in his name, and records in pencil on the card the daily arrival and departure times. At the end of the week, workers put time cards in a box near the factory door. The completed time card is taken from the box Monday morning by the payroll clerk. The two payroll clerks divide the cards alphabetically among themselves, one takes the A to L section of payroll and the other takes the M to Z section. Each employee is fully responsible for his or her share of payroll. He calculates gross pay, deductions and net pay, posts details to employee earnings records, and prepares and numbers paychecks. Employees are automatically removed from payroll when they fail to submit time cards. Paychecks are manually signed by the accounting manager and given to supervisors. The supervisor distributes the checks to the workers in the factory and arranges for the mailing of the checks to the absent workers. Payroll bank accounts are reconciled by the accounting manager, who also prepares various quarterly and annual payroll tax reports. Question : a. Identification of weaknesses in the human resource management system at the Kowal Manufacturing Company! b. Give your recommendation according to your weakness analysis