Approved for public release; distribution is unlimited / The Managing To Payroll program was implemented in October 1987. The program is intended to improve the control of Navy civilian personnel costs. The program is also intended to give Navy line managers the ability to tailor civilian work force structures to payroll budget control numbers. This thesis is about the US Navy Managing To Payroll program and how it has affected the payroll budget execution process of the Naval Postgraduate School Public Works Department. The program has improved the control of Public Works Department civilian personnel costs. The program has not given the Public Works Department the ability to tailor its civilian work force structure to payroll budget control numbers. / http://archive.org/details/managingtopayrol00boyc / Lieutenant Commander, United States Navy