Inthe past your organization has encountered problems implementing the changesrequired by new union collective agreements. These problems have included beingunable to meet agreed deadlines for processing retroactive pay and implementingnew earnings and deductions. It is time once again for negotiations and, asPayroll Manager, you would like to be part of the process. Afterdiscussions with the Vice-President, Finance, you have been asked to provide awritten document outlining the advantages of having payroll participate in thisprocess.

Prepare a memo to theVice-President outlining the problems you have encountered in the past and howthey could have been avoided if you had been part of the negotiation process