Payrolling is the process of listing the names of people employed by eitherprivate or public establishments, showing the amount of money to be paid toeach of them. There are some rules and principles guiding the Payrollingprocesses. Local Government system as in other establishment adopts them toensure that worker’s salaries are paid promptly. It is against this backdropthat this paper seeks to find out the extent to which Payrolling is carried outin the Nigerian local government system. During the course of this study, itwas discovered that payroll officers engage in all sorts of frivolous activitiessuch that workers have lost confidence in them. The paper did not hesitate tooffer some solutions, which if adopted will rekindle the lost hope of localgovernment workers.