You are a payroll profesional working for a large manufacturing company. Your organization has had many change initiative over the last number of years, including three mergers and two large group terminations. Your company endorses the the use of consultants rather than growing the number of permanent employees.

Write a memo to your supervisor, who is the chief financial officer of the company, to explain why your role must coordinate with the account payable department to ensure that these payment are being handled correctly. Please prepare your answer in a separate document.