Original Process
Consultants fill out a paper timesheet, showing where they spent their time  by client, project, and activity.  An inhouse mail system was used to send the data to payroll.   There a clerk would verify each worksheet. Problems and questions were sent back to the consultant for clarification. On the payroll cycle cutoff date, those employeess who did not send in their worksheet received a phone call.
 
The worksheets were keyed into a spreadsheet, which contained hourly rates, to create a detailed job cost analysis which  became the basis of a cost transfer journal entry.  Some projects hours would be charged back to the "client". The cost of routine activities stayed in the department. A summary of the hours worked became the basis for computing payroll.  The worksheets were filed as part of the permanent payroll records of the company.

Periodic reports comparing budget to actual and prior year were printed and distributed to all concerned.

How We Revised the Process
We produced a spreadsheet for the consultants to report their time.  The spreadsheet performed all the verification previously done by the payroll clerk.  On the cutoff date, all the spreadsheets were merged, and an automatic e-mail was generated for missing informatioin or reports.  All of the required reports and the journal entry are now  automatically prepared and delivered to a distribution list by the system.  Additonally, historical data is saved on line and available for viewing to an approved user list.