April 1, 2022

HUMAN RESOURCE MANAGEMENT INFORMATION SYSTEM (HRMIS) Human Resource Management Information System (HRMIS) may be defined as a computer based Human Resource system using formalized procedures to collect, store, analyze, retrieve, communicate and use data and information from all relevant sources (both internal and external) to enable Managers to make timely and effective decisions for carrying out their managerial functions. CHARACTERISTICS OF A HRMIS From the above definition, an MIS would be expected to have the following characteristics: Integrated – i.e. having several applications integrated to serve many users Computer based –takes advantage of computer technology, power, speed in processing, storage capacity, ease of retrieval, etc. Data base MS– A data base or data bank is essential since the data is processed to provide the required information. it employs the process of relational database management system (DBMS) i.e a logically arranged system Effective management of data – Includes ensuring the accuracy and integrity of the database. The outputs should be able to withstand a factual test. Effective processing of data – i.e should have appropriate checks and controls of input, processing and output. There should be efficient utilization of the hardware and soft ware involved Interactive – Capable of creating an interaction between the system and the user while giving instant responses to any ‘ad hoc’ inquiries and queries. Satisfying user environment – Machine-people interfaces should be appropriate for tasks involved. Adequate flexibility – Should be adaptable and able to meet changing needs of the organization and technology. Decision-oriented reporting – Output from the system is designed to facilitate decision making by the recipients of the out put DATA Data is the term used to describe the basic facts (raw facts) about the activities in an organization INFORMATION Information is an organization’s resource that needs to be properly managed and consists of processed data .i.e processed data becomes information that can be used for decision-making. DATA PROCESSING ACTIVITIES WITHIN A PROCESSING CYCLE These can be summarized as follows: Data capture This involves the capture, collection, recording, , keying in, verification and conveyance of data. Process Involves classifying, sorting, computing, summarizing, querying,validation and merging of  data (involves a series of backend processes inbuilt in the system) Storage Involves saving and filing of data in a retrieval system Output Involves the compilation of reports and communicating the same to the end user and management for decision making QUALITIES OF GOOD INFORMATION It should be relevantfor the purpose for which it is to be used Completeness- the information should be complete for appropriate decision making Accurate- the information provided should be factual and accurate to facilitate decision making i.e. it should be reliable Timely– information should be availed at an appropriate time. Late information may be of little value in decision making Volume- information should not be excessive. It should be just enough for the purpose intended. Information in flow should have an outflow in the form of decisions made otherwise it may bog management/system. Clarity- information provided to the decision makers should be clear, precise, un- ambiguous and easy to understand and interpret. Economical-the benefit derived from its application must exceed the cost of its production. USES OF INFORMATION: Decision making- where information is available to the decision makers then uncertainty about the decisions made is reduced.what is referred to as an “informed decision” Control- information enables the organization to keep a historical perspective of its performance and therefore ease control of processes e.g in auditing. Planning- data and the resultant information are critical in the planning process of the organization. Data is the primary ingredient in any planning process. Information provides mechanisms for management’s decision-making and therefore supports the management functions of directing, coordinating and organizing. INFORMATION AS A RESOURCE: Information is regarded as a resource in an organization owing to the following factors: Cost- generating information involves costs in the collection, allocation, compilation, processing and interpretation. Like any other resource information can be solde. it generates revenue for the organization. There are organizations that primarily deal with trade in information on a variety of issues/subjects. E.g. Research etc. Information can be stored and retrieved on a need basis just like any other resource Information needs to be managed like all the other resources. it requires planning, controlling, safe custody etc. etc. Decisions made as a result of information generated/research can give the organization a competitive edge over the competition. MANAGEMENT INFORMATION SYSTEM (MIS) It is a system that uses a set of formalized procedures to provide management at all levels with appropriate information based on data from both internal and external sources to enable them make timely and effective decisions. It can also be described as a system that is used to convert data into information, and then communicate that information in an suitable form to enable managers make timelyand effective decisions for planning, directing and controlling the activities for which they are responsible. In summary :A Human Resource Management Information System can be explained as a framework of both human and computer based information system that gathers, processes and reports timely, relevant and accurate information to Managers for decision making for various levels of Management. CHARACTERISTICS OF A MANAGEMENT INFORMATION SYSTEM (MIS) (Structure of a system) MIS consists of different components (sub systems) that are interrelated and independent. The interacting components reach some final state or goal and can therefore be described as goal seekinge. they seek or are programmed to reach a desired objective or goal. The system is viewed as a whole and not as a series of broken down components. (Right from data capture to reporting) MIS have inputs (what goes into the system e.g raw materials, data, economic resources etc.), they also have processes which entail transformation of inputs into a meaningful product/output. They also have an outpute the final product which comes out of the system e.g. goods, services, reports, information etc MIS also have controls e they possess a mechanism to regulate the performance of the system so as to maintain efficiency and

RECORDS MANAGEMENT Definition Records Management refers to that area of general administration concerned with achieving economy and efficiency in the creation, maintenance, use and disposal of records. RECORDS MANAGEMENT This is the practice of maintaining the records of an organisation from the time they are created up to their eventual disposal. This may include classifying, storing, securing, and destruction (or in some cases, archival preservation) of records. A policy called Records Management and Disposal guides the organisation in this regard. RECORDS Refers to any information created or received by an organization in the course of performance of its duties and maintained for the pursuance of certain obligations or in the transaction of business. A record therefore is any information irrespective of its physical appearance that has been kept or stored in a retrieval system in the organisation A record can be either in a tangible form or digital information. For example- marriage certificates, usual office documents, databases, or e-mail. Records management is mainly concerned with the evidence of an organization’s activities, and is usually applied according to the value of the records rather than their physical format. Records must be identified and authenticated. This is usually a matter of filing and retrieval PURPOSE /OBJECTIVES OF RECORDS MANAGEMENT Formulation of procedures on records creation and administration (basically called records keeping) To prevent the unnecessary use of space for storage of non-recurrent records To ensure that records which are no longer in active use are subjected to periodical and effective appraisal procedures at the end of predetermined periods and either disposed of or transferred appropriately. Ensure that records are not unduly multiplied Ensuring that “one subject, one file” rule is followed Ensuring that the functions of the various records management units are clearly defined hence preventing overlap and duplication of functions Introducing standard forms where possible hence avoiding the use of files Reducing the bulk of individual files by avoiding introduction of unnecessary papers into them Organizing the scanning and microfilming of documents. STORING RECORDS Records must be stored in such a way that they are accessible and safeguarded against environmental damage. A typical paper document may be stored in a filing cabinet in an office. However, some organizations employ file rooms (registries) with specialized environmental controls including temperature and humidity. Critical records need to be stored in a disaster -resistant safe or vault to protect against fire, flood, earthquakes and conflict. In addition to on-site storage of records, many organizations operate their own off-site records centers or contract commercial records centers to keep their records. This is a remote backup site for records. CIRCULATING RECORDS This denotes the tracking of the record while it is away from the normal storage area. An example is the tracking of a file from the registry. The statement used is that the file is in circulation. This is often handled by simple written recording procedures. Modern records management environments use a computerized system involving bar code scanners and programs/software to track movement of the records. These can also be used for periodic auditing to identify unauthorized movement of the record. CATERGORIES OF REGISTRIES Open or main registry Confidential /Secret registry Personnel/Human Resource registry Accounts or other sectional registry. A combination of the above for smaller organizations. FUNCTION OF REGISTRY (EMPHASIS ON HR REGISTRY) Receiving, opening, recording and distributing incoming/outgoing human resource mail and correspondence Opening and indexing of Human resource files. Classification and placing of correspondence neatly in the appropriate files and passing them promptly to action officers. Controlling and tracing the movement of files within the registry and organization Maintenance of security and confidentiality of all records Preparation, maintenance and updating of an approved and well planned filing classification scheme. Review and disposal of all non-current records in accordance with a proper policy for records retention and disposal. TYPES OF RECORDS KEEPING(types of registry systems) A type of registry system means a structure of record keeping practice within an organization. There are two main types: Decentralized and Centralized In large organizations it may not be realistic or efficient to have a single central records office (registry). There may be several registries each serving a distinct section of the organization. e.g. there will be a general registry, personnel registry, secret registry, etc. Where an organization has several registries or records office each serving distinct units such an organization is said to have a decentralized registry system. In some organizations, there exists one large central registry serving all sections, divisions and units of an organization. Such an arrangement is referred to as centralized registry system. There are certain advantages and disadvantages of having a centralized or decentralized registry system. DECENTRALIZED REGISTRY SYSTEM In a decentralized registry system records are made and used by a single unit within an organization.  Records are normally maintained and controlled at the point of origin. Decentralization of records should be considered when the following conditions exist:  The need to keep files near the individuals who use them. Constant reference is made to the records by only one unit. When the confidentiality of the stored information requires to be protected effectively.   Requirements for decentralization   Where it has been decided to decentralize a registry system, the following requirements must be laid down:   The receipt and opening of mail remains the function of the main registry. All outgoing letters (with a few exceptions), should be handled and dispatched by the main registry. The filing system and other methods of handling and filing documents and files should remain uniform. No departure from this may take place without consultation with the Officer-in-Charge of the main registry. Records personnel should be trained in the main registry posted to the other sub registries and routinely interchanged.   Advantages of a decentralized system   It is important to note that no organization should permit bits and segments of its records to be scattered randomly wherever they happen to be created.  Neither should an organization arbitrarily force the centralization of records without regard to the practical

NATIONAL HOSPITAL INSURANCE FUND-NHIF ESTABLISHMENT OF THEFUND NHIF was established in 1966 by an Act of Parliament Cap 255 of the Laws of Kenya with the main objective being to enable majority of Kenyans access to Medicare services at a supplemented cost. The NHIF Act No. 9 of 1998 placed the fund under the NHIF Board of Directors which represents all stake holders and interest groups e.g. COTU, FKE, KNUT which are all represented in the Board. The Board of Management is representative of all key stakeholders and is charged with the running of the Fund through policy formulation and decision making on all policy matters. The Chief Executive serves as the secretary to the Board of Management. Others represented on the board include: Director of Medical Services Permanent Secretary Treasury Permanent Secretary D.P.M Permanent Secretary Ministry of Health Christian Health Association of Kenya Association of Kenya Insurers Non-Governmental Organization Kenya National Farmers Union Kenya Medical Association ELIGIBLE CONTRIBUTORS Contributions to the fund are compulsory and eligible persons are those whose income is Ksh 1000 and above and are: Ordinary residents in Kenya Have attained the age of 18 years Section 6 (1) states that a person liable to pay a standard contribution shall pay such contributions through monthly deductions from his salary or other remuneration and the employer shall be liable to deduct and pay the contributions to the NHIF. 6. (1) Subject to the provisions of this section, and except where regulations otherwise prescribe, every employer of a person who is required by this Act to pay a standard contribution for any month shall, in the first instance, be liable to pay that contribution, within the time and in the manner prescribed by section 5 of this Act, on behalf of and to the exclusion of that person: Provided that an employer shall not be liable to pay a contribution for any month in respect of a person employed by him whose total income from that employment in the immediately preceding month was less than one thousand shillings.   DEDUCTIONS Deductions are made on a graduated scale starting at Ksh. 30 on Ksh 1,000 salary per month. The fund has provided employers with a guide on how to effect deductions from the salaries of their employees which is as shown on the table below: If you are in the formal sector for example, Government, NGO’s and corporate firms, you are required to pay a monthly premium of Ksh. 60 – Ksh. 320 depending on your gross pay. Income (salary) Monthly contribution   Income (salary) Monthly contribution 1000 – 1499 30 9000 -9999 200 1500 – 1999 40 10000 –10999 220 2000 – 2999 60 11000 – 11999 240 3000 – 3999 80 12000 – 12999 260 4000 – 4999 100 13000 – 13999 280 5000 -5999 120 14000 -14999 300 6000 – 6999 140 15000 & above 320 7000 -7999 160 8000 – 8999 180   Self-employed* 160 *Those in the informal sector or self-employed for example, the Jua-kali artisans, small business operators, small scale farmers, free-lance technicians, vegetable vendors, can also join NHIF and access all its services at a monthly premium of Ksh 160. REMITTANCE OF NHIF DEDUCTIONS Remittance of deductions made from employees’ salaries is done through purchase of NHIF stamps from NHIF offices or its agents e. various banks act as agents of the NHIF. Employers/contributors should complete stamps purchase form (NHIF 19) in triplicate when they wish to purchase the stamps. The number of stamps needed and their value should be clearly recorded. The duplicate copy of the form is given to the purchaser to serve as evidence on the source of the stamps. Stamps purchased should be affixed on employees NHIF membership card, which are retained by the employer. Where NHIF contributions have been deducted through check off system, the monthly cheque should be accompanied by a computer printout (by-product schedule) containing the following information: Employees names Payroll/employment number National Identity card number NHIF number Amount deducted/paid The NHIF treats stamps as the equivalent of money paid and an employer/contributor who loses stamps is supposed to remit to the fund a sum of money equivalent to the value of the lost stamps. PENALTY FOR NON-REMMITANCE The Act stipulates penalties, which are levied to employers the non-remittance of deductions as well as late remittances. The equivalent of the penalty is 5 times the amount not remitted or remitted late. Payments recovered from employees should be remitted to the NHIF offices on the 9th day of the month following the payroll month. Any person who, makes any false statement, whether orally or in writing, for the purpose of obtaining the payment of any benefit under this Act, shall be guilty of an offence and liable to a fine not exceeding three thousand shillings or to imprisonment for a term not exceeding three months, or to both such fine and such imprisonment. (Clause 19) Any person who— with intent to obtain the payment of any benefit under this Act, falsely represents himself to be some other person, living or dead; buys, sells or offers for sale, takes or gives in exchange, any card or used stamp or any receipt issued or Affixes any used stamp to any card, shall be guilty of an offence and liable to a fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding two years, or to both such fine and such imprisonment. CERTIFICATE OF CONTRIBUTION PAID The Certificate of contribution paid (CCP)-[NHIF 7] is a printed NHIF book given by employee to be used for presentation to hospitals by employees when in need of the NHIF facility at a time when a patient is admitted. The employer stamps the particular amount e.g. 60,200,320 etc. and then indicates the month up to when the contributions have been paid. The admission number of the patient and other details are also included. The NHIF allows employers to use franking machines/stamps in the place of stamps. The stamp

NATIONAL SOCIAL SECURITY FUND ESTABLISHMENT OF THE FUND The fund was established in 1965 by an Act of Parliament under Cap 258 of the laws of Kenya .The fund is operated and managed by a Board of Trustees. NSSF BOARD OF TRUSTEES The Board of trustees is a body corporate having a common seal. it may in its corporate name sue or be sued ,purchase, hold, manage and dispose of movable and immovable property and enter into contracts as it may deem necessary or desirable. Composition of the Board The Board of Trustees shall comprise of: A Chairman to be appointed by the Minister from amongst the trustees The Permanent Secretary to the Treasury; The Permanent Secretary in the Ministry of labour Seven (7) other trustees appointed by the Minister of whom one shall be the Managing Trustee. No person shall be appointed as a trustee if he: Has been convicted of an offence by a court and sentenced to imprisonment for a term of six months or more; Is adjudged bankrupt [or enters into a composition scheme or arrangement with his creditors;] or Is disqualified under the provisions of any other written law from appointment as such. Term of office for trustees The chairman and other trustees shall hold office for a period of three (3) years, but shall be eligible for re-appointment. All questions proposed at a meeting of the Board of Trustees shall be decided by a majority of the votes of the trustees present. COMPULSORY REGISTRATION OF MEMBERS The Act provides for compulsory registration of employees and employers as contributors to the fund. The contributing employers are required to take appropriate steps to ensure their employees are registered. The term “employer” means any public or private body or any person or individual employing one (1) or more employees. The regulation order does not apply to employees whose terms of engagement are casual in nature. The registration order provides for registration as members of the Fund of all “employees” of the age of sixteen (16) years and above and all “employers”. REGISTRATION PROCESS- IMPORTANT Every contributing employer shall register with the Fund bycompleting and forwarding the appropriate form to the Fundwithin twenty-one (21) days of first becoming liable to register. (Regulation 3) The Managing Trustee shall allot a registration number to every contributing employer who is registered with the fund. Every contributing registered employer will complete and forward to the Fund the appropriate forms in respect of each of his employees who is registrable as a member of the Fund and who has not previously been registered. The Managing Trustee shall allot a membership number to each employeeregistered (Regulation 5.) The Managing Trustee shall also forward to a contributing employer membership cards for all members of the Fund who is registered whilst in his employment. All membership cards shall remain the property of the Fund. Every contributing employer shall keep a written record of the Fund membership number of each of his employees who is a contributing member. If the membership card of a member of the Fund is lost or destroyed, a member may apply to the Managing Trustee for the issue of a duplicate membership card. A charge of 2.50 shillings is levied for the issue Each contributing employer shall notify the Fund of any change of his address. Every contributing employer shall notify the Fund when any contributing member first enters, or ceases to be in his employment. Each member of the Fund shall immediately on commencing work for a new contributing employer produce his membership card to such employer for inspection. CANCELLATION OF MEMBERSHIP The registration of a contributing employer [under regulation 3] may be cancelled upon his making application on the appropriate form if he: – (a) Ceases to have any contributing member in his employment; or (b) Has throughout the two previous years employed fewer than the number of employees prescribed for compulsory regis­tration in his case i.e. one or more employees CATEGORY OF EMPLOYEES WHO ARE NOT REGISTRABLE The ACT provides that no person shall be registered as a member of the Fund if: – (a) He is an exempt person; or (b) He is a casual worker EXEMPT PERSONS Persons eligible to receive any pension benefits under any scheme to which the Pensions Act applies. Persons entitled to receive pension benefits under any other approved scheme (statutory or non-statutory) providing comparable benefits Persons in the service of any University or College who are entitled to receive benefits under any superannuating scheme. Persons entitled to exemption from contribution to Social security schemes under any International Convention. Members (other than civilian employees) of—  (a) the armed forces; (b) the Kenya Police Force: (c) the Prison Services; (d) the National Youth Service. Persons not ordinarily resident in Kenya who are employed in Kenya for periods not exceeding three(3) years at any one time and are contributors to schemes in their countries Persons undergoing full time instruction in Schools, Colleges, Universities or similar educational institutions: FORMER EXEMPT PERSONS Under regulation 3(b) where any person who was exempt ceases to be employed before becoming entitled to any pension benefits in respect of that employment and therefore stops being an exempt person, the former employer of that person is expected to— Secure the registration of that person as a member of the Fund by completing and forwarding the appropriate registration form to the Fund within twenty-one days from the day when his employee’s employment ceases. Pay to the Fund a sum equal to the aggregate of all the sums that he would have paid to the Fund in respect of that employee for the period of that employee’s employment with him less the employee’s share of contribution. This requirement will not apply where employment cessation is caused by death or permanent incapacity covered under the Workmen’s Compensation Act. The amounts paid by the employer will be credited to the account of that person with the NSSF. ACCOUNTS FOR MEMBERS OF THE FUND   The

STATUTORY DEDUCTIONS Introduction: Statutory deductions are deductions that are effected from employee’s salaries and have been enforced through an Act of parliament. Both employers and employees have no option but comply. These statutory deductions include: PAYE (pay as you earn)- Income Tax Act Cap 470 NHIF-(National Hospital Insurance Fund) under NHIF Act Cap 255 (and NHIF Act no. 9 of 1998) NSSF (National Social Security Fund) under NSSF ActCap 258 Employers have to abide with these three Acts by effecting deductions as stipulated and then remit them to the relevant authorities within the required time. The employees on the other hand are to ensure that the right amount is deducted and the records kept up to date. The employer deducts the three deductions through a check off system. The various bodies i.e. Kenya Revenue Authority (for PAYE), NSSF & NHIF provide employers with guidelines on how to effect the deductions. VOLUNTARY DEDUCTIONS: Voluntary deductions are those deductions, which are deducted at the employees will. They emanate from the employee and are not obligated by anyone to have them deducted. The Employment Act clause 17 (1) (g) provides that an employer can deduct any amount in which the employer has no beneficial interest, whether direct or indirect, and which the employee has requested the employer in writing to deduct from his income. The total amount of all deductions, which may be made by an employer, shall not exceed 2/3 of an employee’s income. This is notwithstanding the provisions of any other written law and without prejudice to any right of recovery of any debt due. (Employment Act clause 19(3)) Examples of these deductions include cooperative loans, hire purchase and insurance payments. In order to assist the employee as a retention measure, employers do assist the employee in effecting these voluntary deductions. They are deducted through check off system just like PAYE; NSSF and NHIF. The employer receives instructions from the third party e.g. cooperative society and the amounts are deducted and remitted to the third party monthly. Some employers charge a commission (approx. 5% of amount collected on behalf) to the third party organisations for the service. PAYE ADMINISTRATION It was introduced in 1966as a way of deducting income tax from gains of employment or services rendered. The employer is the authorised agent of collecting tax. Section 5 of the income Tax Act sets out the various types of payments or benefits which constitutes taxable profit under PAYE system in Kenya today: Wages –payment in return for work or services mainly made to workers on an hourly, daily, weekly or piecework basis. Fees e.g. professional fees Salaries-a fixed payment made by an employer often monthly for professional or office work Commission Bonus Leave pay Payment in lieu of notice or leave Gratuity Entertainment or other allowances received in respect of employment or services rendered. The “Pay As You Earn” method of deducting income tax from salaries and wages applies to all income from any office of employment. Therefore “Pay As You Earn” applies to weekly wages, monthly salaries, annual salaries, bonuses, commissions, directors’ fees (whether the director is resident or non-resident) pensions paid to pensioners who reside in Kenya, where the amount from a registered pensions funds exceeds Kshs.180, 000 per annum, and any other income from an office or employment. (Amount revised 25,000.00) The system applies all cash emoluments and all credits in respects of emoluments to employees’ accounts with their employers e.g.non cash benefits like telephones, motor vehicles, clubs, furniture, electricity, water etc. It includes the value of housing where this is supplied by the employer. It does not include earnings from “casual employment” which means any engagement with any one employer, which is made for a period of less than one month, the emoluments of which are calculated by reference to the period of the engagement or shorter intervals. Regular part-time employees and regular casual employment where the employees are employed casually but regularly are not considered to be casual employees and PAYE is therefore applicable to them. EMPLOYER’S DUTY TO DEDUCT INCOME TAX It is the employer’s statutory duty to deduct income tax from the pay of his employees regardless of whether or not he has specifically been told to do so by the Income Tax Department. The normal P.A.Y.E. year runs from 1st January to 31st December of every year– it is therefore a calendar year.  The Kenya Revenue Authority issues a guide (form P7) to employers each year. The purpose of this Guide is to assist employers in the general operation of P.A.Y.E. system and contains any amendments to the PAYE structure. DEFINITIONS OF TERMS USED (a) Employer For “Pay As You Earn” purposes the term “employer” includes: Any person having control of payment of remuneration; Any agent, manager or other representative in Kenya of any employer who is outside Kenya; Any paying officer of Government or other public authority; Any trust or insurance company or other body or person paying pensions (b)       Employee This word is defined as inclusive of any holder of an appointment of office, whether public or private for which remuneration is payable. “Employee” should be read as including, for example, minister, chief, any public servant, company director (resident or non-resident), secretary, and individuals working for any Religious Organization etc. It includes an employee who retires on pension and stays in Kenya where pension received from a registered pension fund exceed Kshs.25, 000 per month (Kshs.300, 000 per annum). (The tax free monthly pension or annuity was increased from 15,000 per month (180,000 per annum) toksh 25,000 per month or ksh 300,000 per annum w.ef 1.01.2010) “ Paying point” A “Paying point” is the place in which remuneration is paid. If a non-resident employer calculates remuneration abroad and remits the remuneration direct to the employee then such remuneration should be notified to the Department through the employer’s local representative and P.A.Y.E. tax operated on the remuneration accordingly.  Any cases of doubt should be referred to the Income Tax Office for

WORK INSTRUCTIONS Work instructions bear a resemblance to procedures but differ from them in that they provide detailed directions consistent with requirements for activities defined in procedures. They specifically outline the tasks that are to be done in operationalizing a procedure. Example– one of the stages in a procedure may require that “an accused employee appear before a disciplinary committee” .The work instruction will spell out the resultant tasks to operationalize that step of the procedure i.e. Set appropriate date for the disciplinary meeting and agenda Seek management concurrence on the date and agenda Prepare folders for all members of the disciplinary committee Inform and Invite disciplinary committee members to the meeting Inform the employee of the meeting and date, venue and time and requirements from him Convene the meeting, take minutes, forward them to management for approval etc. STEPS FOR DEVELOPING PROCEDURES Identifying the need Procedures should never be developed for the sake of it. There must be a felt need for them based on factors such as the Complexity of the processes and their interactions. Lack of a need for a procedure can lead to duplication of effort and over documentation. Policy makers must therefore satisfy themselves that a need exists for a procedure to be put in place to address certain shortfalls in the current practice. Authority for the development of procedure The need to have the procedure must be well documented in the form of a request to the top management giving reasons to justify the procedure. The reasons given should emphasize that all the stages in a procedure will be value adding to avoid duplication of effort or wasted effort Procedures must be approved by a person to whom empowerment to authorize has been given. Defining the scope The author must establish the precise scope to be covered by the procedure to avoid deviation from the objectives or policy. Failure to understand the limits of the procedure could result in a procedure traversing into areas that digress from the original intent and therefore cause conflict in the operational processes Collecting & documenting current information In collecting current information the various sources from both within and outside the organization form a good base for comparison. Document how the desired activity is carried out step-by-step using a practical approach. i.e visualize the process stage by stage considering the following: What shall be done Who will do it How it will be done When it will be done Where it shall be done Which (materials, documents etc.) shall be used What if Preparing a draft procedure In the drafting of the procedure a committee or team approach is recommended. Those involved in the implementation of the procedure should be part of the team involved in drafting of the procedure. Obtaining comments on draft procedure The Persons & departments concerned should review the initial draft to see if it is workable and if not, then Modifications should be incorporated Obtain authorization for use of procedure It is necessary to obtain approval or authorization for the procedure if any amendments were made. An appropriate person usually top management approves the procedure once amendments are incorporated & checked. Issue procedure Issue the procedure to make it operational. The procedure should be launched  by the management to show their commitment and make it effective. The HR should ensure that the procedure is followed in order to achieve the purpose for which it was created. Review the procedure After implementation for some time (between six to eighteen months) it should be reviewed & if necessary amendments can be made and/or revised procedure issued. It is expected that by this time the HR will have received adequate feedback on the use of the procedure and on the basis of this may recommend amendments to the existing procedure. SAMPLE DISCIPLINARY PROCEDURE POLICY It is the policy of the company that if any disciplinary action has to be taken against employees, it shall Be undertaken only in cases where good reason and clear evidence exists Be appropriate to the nature of the offence that has been committed Be demonstrably fair and consistent with previous action in similar circumstances Take place only when employees are aware of the standards that are expected of them or the rules with which they are required to conform Allow employees the right to be represented by a representative or colleague during any formal proceedings Allow employees the right of appeal against any disciplinary action RULES The company is responsible for ensuring that up to date rules are published and available to all employees. PROCEDURE The procedure is carried out in the following stages: Informal warning – A verbal or informal warning is given to the employee in the first instance or instances of minor offences. The warning is administered by employee’s immediate supervisor or manager Formal warning – Written formal warning is given to the employee in the first instance of more serious offences or repeated instances or minor offences. The warning is administered by employee’s immediate supervisor or manager – It states the exact nature of the offence and indicates any future disciplinary action, which will be taken against the employee if the offence is repeated within a specified time limit. A copy of the written warning is placed in employee’s personnel record file but is destroyed 12 months after the date on which it was given, if the intervening service has been satisfactory. The employee is required to read and sign the formal warning and has a right to appeal to higher management if he/she thinks the warning is unjustified. The HR Manager should be asked to advice on the text of the written warning. Further disciplinary action – If despite previous warnings an employee still fails to reach the required standard in a reasonable period of time it may become necessary to consider further disciplinary action. The action taken may be up to three days suspension without pay, or dismissal.  In either case the departmental manager should

PERSONEL ADMINISTRATION KNEC NOTES HUMAN RESOURCE POLICIES  WORK INSTRUCTIONS STATUTORY DEDUCTIONS NATIONAL SOCIAL SECURITY FUND RECORDS MANAGEMENT HUMAN RESOURCE MANAGEMENT INFORMATION SYSTEM (HRMIS) Need these notes in PDF for reading when offline and printing? Click link below PERSONEL ADMINISTRATION NOTES

HUMAN RESOURCE POLICIES  DEFINITION: These are continuing guidelines on the approach the organisation intends to adopt in managing its employees. Policies define the philosophies and values of the organisation on how people should be treated. It is from these policies that principles on how managers are expected to behave and act when dealing with Human resource matters are derived. The policies therefore serve as reference points when HR practises are being developed and when decisions about employees are being made. A policy thus provides generalised guidance on the approach adopted by the organisation, and therefore its employees concerning various aspects of employment. A procedure on the other hand spells out precisely what action should be taken in line with the policy. HUMAN RESOURCE OBJECTIVES HR objectives are derived from the overall corporate goals of an organisation. The organisations corporate goals precede the objectives formulated by the Human Resource. In other words the organisation defines its goals; the strategic direction it intends to take and then the HR formulate their strategies to support and achieve the corporate objectives and strategies chosen. There are 2 types of objectives at this level: a) The desire to increase efficiency This refers to the comparison between inputs needed to produce a given level of output against the actual amount produced. Efficient organisations maximize outputs while minimising inputs. HR decisions affect the organisation’s efficiency by employing the workforce (human capital) in the most efficient manner and ensuring optimal capacity utilization. The inclination to maintain equity This is the perceived fairness of both the procedures used to make HR decisions and the decisions themselves. In other words the HR decisions made should not only be fair and beyond reproach but must be seen to be so. Many people are interested in the rules and procedures used to decide pay increases, hiring, laying off staff, promotions as well as the effects of these decisions. Proper policies therefore provide the criteria and the basis on which decisions are made. CASE FOR HUMAN RESOURCE POLICIES Policies offer an objective approach to issues in line with Corporate values and principles, whenever dealing with issues affecting people They provide frameworks on which consistent decisions are made. They promote equity in the way people are treated in the workplace They provide guidance to managers on what action or decision should be made in particular circumstances. They facilitate empowerment, devolved authority and delegation in decision makinge. where the policy is clear on what should be done there is often little need to make reference to management for guidance but only make recommendation along the policy guidelines. They eliminate discretionary decisions, which are often the source of conflict and prejudice. They can be useful in shaping the corporate culture of an institution. In order to make prudent decisions devoid of any prejudice, managers need to follow the 4 P’s of management in the order of Policy, Procedure, Precedence and professional Personal opinion. FORMAL AND INFORMAL POLICIES Policies are to be found in practically all organisations. In some of these organisations the policies are not documented but exist as a philosophy, belief and an attitude to employees that is expressed in the way Human Resource issues are handled. In such organisations the philosophy is transcribed in “the way we do things here” Non-formal policies have the advantage of being flexible and non-constrictive i.e. they give wide discretionary powers to management.The disadvantage is that they are highly subjective and employ the rule of thumb in decision-making. The rule of thumb is a rough and practical approach to decision making based on experience rather than laid down theory. They tend to be inconsistent, difficult to understand in terms of rationale and prone to abuse by managers as a result of the discretion they give. To introduce objectivity in decision-making, it is important that policies are expressed in written form. The advantages of having policies in writing are: QUESTION They are objective since the basis of the decision can be inferred They offer a basis for consistency in decision-making. They are easy to communicate to the employees owing to their documented nature They promote equity in the work place and can be seen to promote transparency Provide a framework for establishing and reviewing decisions. Formalized HR policies can be used in induction & management training to help participants understand the beliefs and culture of the organization The weaknesses of written policies are that they are rigid and inflexible, highly summarized (constrictive) and nonspecific (general and lacking precision) THE AIMS OF HUMAN RESOURCE POLICIES Enable the organisation carry out its set objectives in the desired manner. i.e. Policies create order. Ensure employees are informed of the expectations of the employer. Protect common interests of all parties in the organisation Provide for consultative participation by employees in management through devolved authority. I.e. where policies are clear on subject matters very little reference is required. Provide security of employment. I.e. where policies are well documented in all aspects, the organisation is perceived as a stable employer. Provides opportunity for growth in the organisation e. employee growth/advancement in the organisation is assured when there is consistency of decisions made as a result of policies being in place. Creates a sense of responsibility for those in authority. I.e. arbitrary decisions are reduced. Helps preserve institutional memory CHARACTERISTICS OF SOUND PERSONNEL POLICIES Good personnel policies embrace certain characteristics: They should be definitive, positive, clear and easily understood by everyone in the organisation. They are written in a way that protects the organisation against loss and also prevent promulgation (spread) of numerous, differing and temporary oral policies from multiple sources.e. good policies should never be anti-establishment, they serve to protect the interests of the organisations They have to be reasonable, stable and able to stand the test of time but not rigid in that they cannot be revised. They should be evaluated, updated and revised periodically to make them current. They have to be in tune with the challenges of the environment. They should be

UNIVERSITY EXAMINATIONS: 2018/2019 EXAMINATION FOR THE DIPLOMA IN BUSINESS INFORMATION TECHNOLOGY DBIT403 COMPUTER OPERATING SYSTEMS DATE: AUGUST, 2019 TIME: 2 HOURS INSTRUCTIONS: Answer Question One and ANY other two questions. QUESTION ONE [30 MARKS] (a) Explain each of the following terms as used in operating systems:- [5 Marks] (i) External fragmentation (ii) Shell (iii)Process scheduling (iv)Deadlock (v) Operating system (b) Discuss four conditions necessary for a deadlock condition to occur [8 Marks] (c) Explain three reasons for using a Graphical User Interface (GUI) rather than a Command Line Interface (CLI) [6 Marks] (d) Explain five key factors to consider while selecting a computer operating system[5 Marks] (e) Outline four examples of commonly used operating systems in the market [4 Marks] (f) Giving an example in each case, distinguish between the terms Application software & system software as used in computer systems [2 Marks] QUESTION TWO [20 MARKS] (a) Explain four factors that determine the choice of a processor scheduling technique [4 Marks] (b) With the aid of a well labeled diagram, illustrate and briefly explain the five states of a process as used in operating systems [7 Marks] (c) With the aid of diagrams, describe each of the following memory management techniques:- (i) Swapping [3 Marks] (ii) Segmentation [3 Marks] (iii)Paging [3 Marks] QUESTION THREE [20 MARKS] (a) Define the term ‘semaphore” as used in operating systems [2 Marks] (b) Discuss six key functions of a computer operating system [6 Marks] (c) Describe the following process scheduling algorithms outlining the advantages and disadvantages:- (i) FIFO [4 Marks] (ii) Priority scheduling [4 Marks] (iii)Shortest Job First [4 Marks] QUESTION FOUR [20 MARKS] (a) Give MS-DOS commands to carry out each of the tasks:- (i) Create a directory name Operating Systems in Drive C:\ [2 Marks] (ii) Display all the directories in drive D:\ [2 Marks] (iii)Display today’s date [2 Marks] (iv)Rename a directory name Computers to Systems in drive D:\ [2 Marks] (b) Explain the following terms as used in operating systems:- (i) Disk formatting [2 Marks] (ii) Disk compression [2 Marks] (iii)Computer booting [2 Marks] (c) List and explain the functions of three types of schedulers as used in operating systems [6 Marks] QUESTION FIVE [20 MARKS] (a) State the purpose of swap file in memory management [2 Marks] (b) Explain four advantages of NTFS systems over the FAT file system [4 Marks] (c) With the aid od well labeled diagram, illustrate and explain the components of a Process Control Block (PCB) as used in operating systems [6 Marks] (d) List and explain three categories of operating systems [6 Marks] (e) Outline two attributes of a computer file [2 Marks]

UNIVERSITY EXAMINATIONS: 2018/2019 EXAMINATION FOR THE DIPLOMA IN BUSINESS INFORMATION TECHNOLOGY DBIT402 COST ACCOUNTING DATE: AUGUST 2019 TIME: 2 HOURS INSTRUCTION: Answer Question ONE and any other TWO questions. QUESTION ONE: (20 MARKS) a. Elaborate the concept of CVP using the graph (3 Marks) b. EOQ model has assumptions that enable it to function properly. Enumerate and explain FIVE of these assumptions. (5 Marks) c. Keshi Enterprises has provided the following data in respect of its major raw materials. QUESTION TWO: (20 MARKS) a) Discuss FIVE importance of cost accounting to a small enterprise. (10 Marks) b) Distiguish between Fixed and Variable costs giving an example for each (4 Marks) c) XY ltd has provided the following information with respect to their products Calculate the number of units to be sold so as to break even I) In Ksh. (2 Marks) Ii) In Units (2 Marks) How much profit would the company yield if 2000 Units were sold (2 Marks) QUESTION THREE: (20 MARKS) A modern company (X ltd) has 4departments A, B, C and D. The actual cost for a given period was extracted from their books as follows: Required: Apportion the above costs to the various departments on the basis of the most equitable basis. (20 Marks) QUESTION FOUR: (20 MARKS) a) Differentiate between marginal and absorption costing. (6 Marks) The following information has been extracted from the books of XYZ Ltd for the year to 31ST Dec 2015: The company’s unit selling price is Sh 500. Required: a) Profit and loss statement under absorption costing approach. (7 Marks) b) Profit and loss statement under marginal costing approach (7 Marks) QUESTION FIVE: (20 MARKS) a) Clearly, state and explain the key assumptions of CVP analysis (6 Marks) b) The following transactions relate to item X15 which is regularly acquired and stocked by general Products Kenya Limited for the month of October 2018. The following was entered in the Company stock ledger The closing balance for September 2018 was 3,000 units received at a unit cost of Ksh 20. Required; Prepare stores ledger for October using:- i) fifo (7 Marks) ii) Lifo

KNEC- HIGHER DIPLOMA IN HUMA RESOURCE MANAGEMENT NOTES PERSONEL ADMINISTRATION KNEC NOTES – Click to view FUNDAMENTALS OF HRM KNEC NOTES _ Click to view REWARD MANAGEMENT SMALL KNEC NOTES – Click to view TRAINING AND DEVELOPMENT KNEC NOTES – Click to view EMPLOYEE RESOURCING KNEC NOTES – Click to view EMPLOYEE RELATIONS,LABOUR NOTES KNEC NOTES – Click to view     Management is the process of setting and achieving the goals of the organisation, through the functions of management; planning, organising, directing (or leading) and controlling. Fayol Henri defined management as to forecast and plan to organise and to command.   Drucker Peter, saw management as the organ of society specifically charged with making resources productive.  Falk saw management as getting things done through people.   Brech defined it as a social process which constitutes planning, controlling, coordinating and motivating. Koontz and O’Donnell saw it as an operational process initially best dissected by analysing the managerial functions.   The above definitions indicate that management is a process involving people and resources and has the following main functions; planning, organising, coordinating and controlling.   Definition of Human Resource Management (HRM) HRM concerns the human side of the management of enterprises and employees with their firms.  Its purpose is to ensure that the employees of a company  (its Human Resources) are used in such a way that the employer obtain the greatest possible benefit from their abilities and the employees obtain both material and psychological rewards for their work.   According to Armstrong, HRM is a strategic and coherent approach to the Management of an organization’s most valued assets – the people working there who individually and collectively contribute to the achievement of its goals.   Storey in Armstrong defined HRM as a distinctive approach to employment management which seeks to obtain competitive advantage through the strategic deployment of a highly committed and skilled workforce, using an array of cultural, structural and personnel techniques. HRM is concerned with the employment, development and reward of people in organizations and the conduct of relationships between management and the workforce.   HRM is about the managerial and leadership processes which enable people to give of their best in today’s turbulent working scenarios.  The ABE syllabus concentrates less on human and organizations behaviour     FUNCTIONS OF MANAGEMENT. The functions of management provide a useful structure for organising management knowledge.   The most board, basic and widely accepted functions of management are; planning, organising, staffing, leading, controlling, co-ordinating.  These are performed by every manager regardless of his/her position, undertaking or official assignment.   PLANNING. This involves forecasting, goal setting and decision making. It entails selecting missions and objectives and the actions to achieve.  It requires decision making that is, choosing future courses of action from among alternatives.  Plans provide a rational approach to achieving pre-selected objectives.   Planning is the process of systematic thought that precedes action, during which resources in hand or likely resources are matched against known or predicted conditions to achieve organisational goals.   ORGANISING. An organisation consists of people performing a multiplicity of functions or roles.  These must fit into their job objectives and into group effort, given that they have the necessary authority, tools and information, to accomplish the task.  Organising is that part of managing that involves establishing an intentional structure of roles for people to fill in an organisation.  This creates an environment for human performance.  Organising is a tool of management and not an end in itself.  Organising involves division of work into logical tasks and its allocation to staff, and the structural arrangement of staff into groups and organisational relationships.   STAFFING. This involves filing and keeping filled, the positions in the organisation structure.  This is done by identifying workforce requirements; inventorying the people available; and recruiting, selecting, placing, promoting, appraising, planning the careers of, compensating and training or otherwise developing both candidates and current job holders so that tasks are accomplished effectively and efficiently.   LEADING. Leading is influencing people so that they will contribute to organisation and group goals – it has to do with the interpersonal aspect of managing.  Leadership entails follower ship.  And people tend to follow those who offer a means of satisfying their own needs, wishes and desires.   CONTROLLING. This is the monitoring and regulating of performance against set goals and objectives.   This is measuring and correcting individual and organisational performance to ensure that events conform to plans.  It involves measuring the performance against set goals and plans, identifying deviations from the standards and correcting them.  Controlling facilitates accomplishment of plans.  Controlling entails measurement of achievement.  During controlling, one may review and amend plans.   COORDINATION. This is the essence of management.  It seeks to achieve harmony among individual efforts towards the accomplishment of group goals.  Managers must reconcile differences in individual approaches, timing, effort or interest and also harmonise individual goals to contribute to organisation goals.   DIRECTING. This arises out of organising – ensuring that people are appropriately engaged in working activities to meet goals and plans.  It involves motivating and supervising staff.   THE MANAGERIAL ROLES APPROACH. This is a newer approach to management theory and was proposed by Mintzberg (1975).  This was developed by observing what actually managers do – giving rise to conclusions as to what managerial activities (or roles) are. Mintzberg studied five CEO’s in the USA and concluded that they do not perform the traditional managerial functions – planning, organising, coordinating and controlling.  Instead they engage in a variety of activities.   To meet the many demands of performing their functions, managers assume multiple roles. A role is an organized set of behaviours. Mintzberg has identified ten roles common to the work of all managers. The ten roles are divided into three groups: interpersonal, informational, and decisional. The informational roles link all managerial work together. The interpersonal roles ensure that information is provided. The decisional roles make significant use of the information.

UNIVERSITY EXAMINATIONS: 2018/2019 EXAMINATION FOR THE DIPLOMA IN BUSINESS INFORMATION TECHNOLOGY DBIT 401: COMPUTER NETWORKS AND MANAGEMENT DATE: AUGUST 2019 TIME: 2 HOURS INSTRUCTIONS: Answer Question One & ANY OTHER TWO questions. QUESTION ONE a) Explain the five functions of a data communication system [5Marks] b) Explain the functions of the following network components i) Network adaptor [2Marks] ii) Gateway [2Marks] iii) Router [2Marks] c) Explain four reasons why an organization may decide not to install a computer network [4Marks] d) State any four tools that are required to terminate a twisted pair cable [4Marks] e) State four ways that a university student can benefit from the internet [4Marks] f) Outline three advantages of client-server network architecture [3Marks] g) Give four differences between a small and a large network [4Marks] QUESTION TWO a) IP addresses can be assigned either statically or dynamically. Explain the difference between the two stating where each is appropriate [4Marks] b) Describe the following data transmission modes i) Simplex ii) Duplex iii) Parallel mode iv) Half duplex mode [10Marks] c) State three merits and three demerits of the OSI reference model [6Marks] QUESTION THREE a) Outline the four principles that were used to arrive at the seven layers of the OSI model [4Marks] b) Explain two causes of signal impairment in data communication [4Marks] c) Describe three applications of computer networks in an organization [6Marks] d) Explain the three categories or units of internetworking [6Marks] QUESTION FOUR a) Describe any four types of servers found in a computer network. [8Marks] b) Describe four measures that employers could put in place to deal with internet related threats at the workplace [8Marks] c) Briefly describe any four protocols that are relevant at the application layer of the TCP/IP reference model [4Marks] QUESTION FIVE a) With the aid of a diagram, show the comparison between OSI reference model and TCP/IP reference model [8Marks] b) State four factors that may cause congestion in computer networks [4Marks] c) Network standards are essential in creating and maintaining an open and competitive market for equipment manufacturers and in guaranteeing national and international interoperability of data and telecommunications technology and processes. Explain four reasons why organizations should adhere to network standards [8Marks]