Listed below are ten system failures that indicate weaknesses in control related to a payroll system. Describe the best control plans to address each of the following system deficiencies.

SYSTEM FAILURES

1.	Grover Company was experiencing cost overruns on several construction projects. An investigation seemed to indicate that workers were recording more hours to some jobs than they actually worked on those jobs.
2,	Some project managers at Gecko Consultants are having trouble understanding why there are cost overruns on their projects. They suspect that some staff are mistakenly recording hours worked to their projects and not to other managers' projects.
3.	Management at Duclos Company suspects that some supervisors are submitting attendance time records, and collecting the paychecks, for employees that don't exist.
4.	Payroll checks being cashed at Bemidji Company are greater than the amount of the checks issued.
5.	Randy, the owner of Winsted Company, suspects that his accountant is making unauthorized disbursements.
6.	Employees at Farmington, Inc. are complaining that they cannot easily view and make changes to their retirement plans.
7.	Employees at Kindle, Inc. are unclear as to how well they are doing in their jobs.
8.	Beverly, the new CFO at Florida Company, believes that the process of collecting attendance and job time data is inefficient.
9.	The initial calculations for employee payments at Garfield Inc. do not agree with the payments recorded and made.
10.	The controller at Blanford Company believes that the present payroll process is inefficient and error-prone. For example, they have trouble keeping up with changing tax and benefits regulations.