Seaford 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 …

… District during fiscal year 2024:  The District’s controls over the au thorization of payroll changes prior to PHRST entry are not operating in the manner in which the District’s policies were designed. Of the 40 transactions tested: …

… ere no t appropriately reviewed and approved by the Human Resource Department prior to the transactions processing in PHRST. o Supporting documentation for four employee payroll transactions was not available for testing for various pa …

… ed to the District’s approved FY 2024 salary schedules.  The District indicated all employee payroll changes in PHRST are verified by the Finance Department; however, this is not memorialized and could not be tested. Criteria: Th …

… esource Director to review and approve human resource transactions and salaries and wage rates prior to data entry in PHRST and for the Finance Department to subsequently verify entries in PHRST.  State of Delaware School District Genera …

… salaries and wage rates prior to data entry in PHRST and for the Finance Department to subsequently verify entries in PHRST.  State of Delaware School District General Retention Schedules - Accounting and Financial Records Series No. G …

… g supporting documentation, the District increases its risk that errone ous or fraudulent information is entered into PHRST. Without proper review or memorialization of review, after entry into PHRST, there is an increased risk that erroneou …