Mentions of “Human Resources” — 12 found on pages 13, 21, 23, 29
… elied on documentation provided by the School District, the DOE, and the State of Delaware’s financial accounting and human resources systems. AUDIT METHODOLOGY AND RESULTS To address the audit objectives of this performance audit, we performe …
Open p.13 ↗… were designed. Of the 40 transactions tested: • Thirty-seven transactio ns did not have evidence that the Director of Human Resources reviewed and approved the payroll transaction prior to their processing into PHRST. • The District does not maintain …
Open p.21 ↗… EPER, (Extra Pay Extra Responsibility, Employees). The District does not have a process in place to properly review human resources and payroll transactions after the transaction has been processed in PHRST to ensure that payroll was entered properl …
Open p.21 ↗… DINGS AND RECOMMENDATIONS - CONTINUED JUNE 30, 2023 17 Finding Number 2 - Lack of Segregation of Duties in Human Resources Responsibilities for Payroll Functions Condition: We found the design of the District’s payroll controls assigns …
Open p.23 ↗… ppropriately reduce the risk of error or fraud. Context: A similar finding regarding the segregation of duties of Human Resources responsibilities for payroll functions was communicated in the FY 2022 audit report issued on February 27, 2024. …
Open p.23 ↗… : The PHRST system’s Human Resource , Payroll, and Benefits Administra tion modules are available to all Payroll and Human Resources staff in edit mode. Payro ll and Human Resources have the same update access in PHRST because the District has a sing …
Open p.23 ↗… nd Benefits Administra tion modules are available to all Payroll and Human Resources staff in edit mode. Payro ll and Human Resources have the same update access in PHRST because the District has a single team of specialists for these functions. …
Open p.23 ↗… amounts are correct. The reviews of pay confirm and funding reports are filed in the secured file room for Payroll/Human Resources. The Chief Financial Officer (CFO) also confirms payroll on or near paydays to ensure that the payroll transactions …
Open p.29 ↗