Capital 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 …

… ’s payroll controls during fiscal year 2024: • The District does not have a proces s in place to properly review human resources and payroll transactions after the transaction has been processed in PHRST to ensure that payroll was entered properl …

… o be retained for 50 years. • The District’s PICP-Q, submitted to the State of Delaware, indicates the District’s Human Resources Director and CFO are responsible for reviewing and approving human resource transactions and salaries and wage rate …

… 27 SCHEDULE OF FINDINGS AND RECOMMENDATIONS - CONTINUED Finding Number 4 - Lack of Segregation of Duties in Human Resources Responsibilities for Payroll Functions Condition: We found the design of the District’s payroll controls assigns …

… : The PHRST system’s Human Resource , Payroll, and Benefits Administra tion modules are available to all Payroll and Human Resources staff in edit mode because the District does not have sufficient resources to properly segregate duties. Effect: …

… re they are processed. The reviews of pay confirm and funding reports are filed in the secured file room for Payroll/Human Resources. The Chief Financial Officer (CFO) also confirms payroll on or near paydays to ensure that the payroll transactions …

… he payroll transactions are correct. Additionally, we have created documents requiring approval from the Director of Human Resources and when necessary, the CFO, to memorialize the posting of positions, hiring of staff and the funding associated with …

… ed/memorialized in a Payroll Review and Approval Procedure Form. Finding Number 4 – Lack of Segregation of Duties in Human Resources Responsibilities for Payroll Functions Despite our best and continuing efforts to adequately staff al l departments, …