Christina School District Local Funds Performance Audit FY24

… f changes to employee payroll, is that it increases its risk that erroneous or fraudulent information is entered into PHRST and not detected. Key Information and Findings Continued report SUMMARY for fiscal year ended june 30, 2024 C H R I …

… 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 …

… s: Segregation of Payroll Duties: The Payroll and Benefits Team is responsible for entering new employees into PHRST, updating employee salary information in PHRST, and processing payroll. The update of employee information and payrol …

… yroll and Benefits Team is responsible for entering new employees into PHRST, updating employee salary information in PHRST, and processing payroll. The update of employee information and payroll processing in PHRST are incompatible responsi …

… yee salary information in PHRST, and processing payroll. The update of employee information and payroll processing in PHRST are incompatible responsibilities that should be segregated. Review of PHRST Payroll Entries: The District does …

… nformation and payroll processing in PHRST are incompatible responsibilities that should be segregated. Review of PHRST Payroll Entries: The District does not have controls in place to review and approve payroll changes entered in PHR …

… RST Payroll Entries: The District does not have controls in place to review and approve payroll changes entered in PHRST. Although the Payroll Supervisor performs su bsequent overall reconciliations of payroll on a regular basis to mitiga …