Brandywine School District Local Funds Performance Audit FY24

… e State’s First State Financials Accounting System (FSF) and the State’s Payroll Human Resource Statewide Technology (PHRST) system for our Performance Audit. This conclusion was based on our review of the following documents: a. The St …

… agreed each employee’s salary profile in the State’s payroll system, Payroll and Human Resource Statewide Technology (PHRST), to the District’s approved FY 2024 salary schedules. We reviewed evidence of the District’s bi-weekly payroll r …

… In prior years we found the District’s Payroll and Benefits staff were responsible for entering new employees into PHRST, updating employee salary information in PHRST, and processing payroll. The updating of employee information and the …

… ll and Benefits staff were responsible for entering new employees into PHRST, updating employee salary information in PHRST, and processing payroll. The updating of employee information and the processing of payroll in PHRST are incompatible …

… y information in PHRST, and processing payroll. The updating of employee information and the processing of payroll in PHRST are incompatible responsibilities that should be segregated. This condition still existed, at times, in fiscal year 2 …

… o the start of the fiscal year, partly to address the condition, management created and filled the position of Senior PHRST Profe ssional. The role of this position includes “…timely processing of District human resources and payroll entries …

… onal. The role of this position includes “…timely processing of District human resources and payroll entries into the PHRST system…”. Because this position and the Payroll and Benefits staff all continue to have edit authorization in the PHR …

… RST system…”. Because this position and the Payroll and Benefits staff all continue to have edit authorization in the PHRST system, unauthorized entries are still possible. However, we were informed by management that the Manager of Finance …