Christina School District Local Funds Performance Audit FY23

… and agreed each employee’s salary in the Stat e’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 re …

… n of the District’s payroll controls: The Payroll and Benefits Team is responsible for entering new employees into PHRST, updating employee salary information in PHRST, and processing payroll. The update of employee information and payrol …

… yroll and Benefits Team is responsible for entering new employees into PHRST, updating employee salary information in PHRST, and processing payroll. The update of employee information and payroll processing in PHRST are incompatible responsi …

… yee salary information in PHRST, and processing payroll. The update of employee information and payroll processing in PHRST are incompatible responsibilities that should be segregated. A similar finding was reported for the year ended …

… icy, as of July 15, 2020, requires the following: “Responsibilities associated with financial tr ansactions within PHRST payroll system are segregated and assigned by the Supervisor of Payroll & Benefits…” Cause: The PHRST system’s …

… ns within PHRST payroll system are segregated and assigned by the Supervisor of Payroll & Benefits…” Cause: The PHRST system’s Human Resource , Payroll, and Benefits Administra tion modules are available to all Payroll and Benefits sta …

… re proper segregation of duties. Consider transferring the responsibility for the update of employee information in PHRST to the Human Resources Team to ensure proper segregation of duties. If resources cannot be allocated to enable app …

… valuate options to implement mitigating internal controls to ensure only approved changes to payroll are entered into PHRST. View of Responsible Dist rict Officials and Plan ned Corrective Actions: Refer to the Corrective Action Plan s …