Colonial 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. COLONIAL SCHOOL DISTRICT LOCAL FUNDS PERFORMANCE AUDIT JUNE …

… al controls during fiscal year 2024: • The District’s controls requiring authorization of payroll changes prior to PHRST entry were not operating as specified by District policy. Of the 60 transactions tested, we found the following: …

… wed and approved on a timely basis. o Two unapproved transactions did not memorialize compensation for entry into PHRST. o Five payroll transactions for administrators were properly recorded on the District’s schedule for changes t …

… trator contracts executed by the Superintendent’s Office do not memorialize employee salaries that are entered into PHRST. o 43 transactions were recorded on District forms and approved by Human Resources, but 14 of the approved forms …

… forms and approved by Human Resources, but 14 of the approved forms did not memorialize salary and wages entered into PHRST. • The District indicated all employee payroll changes in PHRST are verified by the District’s Payroll Manager; …

… did not memorialize salary and wages entered into PHRST. • The District indicated all employee payroll changes in PHRST are verified by the District’s Payroll Manager; however, this is not memorialized and could not be tested. COLONIAL …

… Resources Department an d the Superintendent’s Office on the District’s forms prior to processing the transactions in PHRST. Cause: The conditions above were caused by the following: • The District has not memorialized sufficient a …