Cape Henlopen School District Local Funds Performance Audit FY24

… elied on documentation provided by the School District, the DOE, and the State of Delaware’s financial accounting and human resources systems. AUDIT METHODOLOGY To address the audit objectives of this performance audit, we performed the follo …

… UNE 30, 2024 18 SCHEDULE OF FINDINGS AND RECOMMENDATIONS Finding Number 1 - Insufficient Segregation of Human Resources Responsibilities for Payroll Functions Condition: We found the following deficiencies in the design of the Distri …

… of error or fraud occurring and not being detected. Recommendation: We recommend the District review and update Human Resources and Payroll functions to ensure proper segregation of duties. It should consider transferring the responsibility for …

… esponsibility for the update of employee information in PHRST and in the District’s internal employee database to the Human Resources Team to ensure proper segregation of duties. View of Responsible Dist rict Officials and Plan ned Corrective Act …

… ollowing: • Hires, Transfers, Terminations, and Promotions are approved by the Board of Education, Supervisor of Human Resources, or Assistant Superintendent on a Goldenrod Form. • Salary and Wage rates are documented on Goldenrod Forms and a …

… • Salary and Wage rates are documented on Goldenrod Forms and are to be approved via signature by the Supervisor of Human Resources, Director of Finance and/or Assistant Superintendent, prior to Payroll and Benefits staff making any changes in PHRST …