Smyrna School District Local Funds Performance Audit FY24

… State’s First State Financials Accounting System (FSF) and the State’s Payroll Human Resour ce 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 …

… The District’s Internal Control Procedures document includes the following: “The payroll staff enters all data in PHRST. This would include changes for new hires, employment status, education, pay and be nefits. Changes are initiated bas …

… does not retain supporting documentation showing the Director of Finance’s review of transactions prior to entry into PHRST as required by the District’s Internal Control Procedure documents. Effect: Due to the lack of documentation, it …