Brandywine School District Local Funds Performance Audit FY23

… s and agreed each employee’s salary in the State’s payroll system, Payroll and Human Resource Statewide Technology (PHRST), to the District’s approved FY 2023 salary schedules. We reviewed evidence of the District’s bi-weekly payroll r …

… e employees. We found the District’s Payroll and Benefits staff are responsible for entering new employees into PHRST, updating employee salary information in PHRST, and processing payroll. The updating of employee information and proc …

… oll and Benefits staff are responsible for entering new employees into PHRST, updating employee salary information in PHRST, and processing payroll. The updating of employee information and processing of payroll are incompatible responsibili …

… should ensure an appropriate segregation of duties and monitoring throughout the payroll process.” Cause: The PHRST system’s Human Resource , Payroll, and Benefits Administra tion modules are available to all Payroll and Benefits sta …

… ion of the District’s payroll controls: The District’s controls over the authorization of payroll changes prior to PHRST entry are not operating as designed by the District’s internal control policies. Of the 40 tran sactions tested, we f …

… ndywine School District Board of Education are forwarded to the Payroll and Benefits Department for processing in the PHRST system.” Cause: For education and certificate based transactions, the Human Resource Department forwards certi …

… nt forwards certifications from the DOE’s credentialing division to the Payroll and Be nefits staff for processing in PHRST. Evidence of the Human Resource Supervisor’s review and approval of these transactions for processing in PHRST was no …

… ing in PHRST. Evidence of the Human Resource Supervisor’s review and approval of these transactions for processing in PHRST was not memorialized. Effect: By not properly memorializing approval of employee pa yroll changes, the Distric …