Cape Henlopen 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 …

… of the District’s payroll controls: The Payroll and Benefits staff are responsible for entering new employees into PHRST, updating employee salary information in PHRST, and processing payroll. The updating of employee information and the …

… oll and Benefits staff are 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 …

… 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. The Payroll and Benefits staff update employee salary …

… e responsibilities that should be segregated. The Payroll and Benefits staff update employee salary information in PHRST, based on employee records maintained in the District’s internal database software FileMaker Pro. The Payroll and Be …

… s should ensure an appropriate segregation of duties and monitoring throughout the payroll process.” Cause: The PHRST system’s Human Resource, Payroll, and Benefits Administration modules and the District’s internal employee database s …

… r segregation of duties. It should consider transferring the responsibility 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. …