Recent trends in out sourcing business functions have meant that many organizations contract with payroll processing firms to administer their payroll systems. This is particularly true for small to medium sized businesses. With this trend in mind, please relate your thoughts and comments to one or both of the following topics:

1. If you have been an employee of a business that has out sourced its payroll functions, please comment on your satisfaction with the administration of the payroll system.

2. Comment on your personal views toward the out sourcing of the payroll function. Relate what might be advantages and disadvantages to the business that decides to have an outside company handle their payroll