Christina 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 …

… contemporaneously review and approve changes in PHRST. Control Over Approved Payroll Transactions: The District’s Human Resources internal controls are not properly designed to ensure only approved payroll transactions are submitted to the Payroll …

… not properly designed to ensure only approved payroll transactions are submitted to the Payroll Department. The Human Resources Department Supervisor maintains a spreadsheet detailing approved Payroll Transactions. Human Resources Department sta …

… ent. The Human Resources Department Supervisor maintains a spreadsheet detailing approved Payroll Transactions. Human Resources Department staff use this spreadsh eet to create Personnel Action and Human Resource Correction Forms that are submit …

… ls to prevent unauthorized changes to approved Payroll Transaction spreadsheet because it can be edited by the entire Human Resources team. As a result of this weakness, we found 35 of 60 payroll transactions selected for testing did not include ev …

… result of this weakness, we found 35 of 60 payroll transactions selected for testing did not include evidence of the Human Resources Supervisor’s approval. No errors were noted in the related payroll transactions. A similar finding was reported f …

… 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. If resources cannot be allocated to enable approp …

… memorialized. Of the 60 transactions tested, we found 12 changes to administrative salaries were not approved by the Human Resources Director. The District did not prepare Personnel Action Forms (PAFs) as required by District policies. Criteria: …