Colonial School District Local Funds Performance Audit FY23

… and agreed each employee’s salary in the State’s payroll syst em, Payroll and Human Res ource Statewide Technology (PHRST), to the District’s approved FY 2023 salary schedules. We determined that authorized personnel at the District did …

… g fiscal year 2023:  The District’s controls requiring the authorization of changes to employee payroll prior to PHRST entry were not operating as specified by District policy. The Di strict’s forms are designed to memorialize appropria …

… information by the Human Resources Department and the Superintendent’s Office prior to processing the transactions in PHRST. Th e District indicated that management ended the practice after erroneously concluding that the memorialization of …

… an Resource Department or the Superintendent’s Office.  The District indicated all employee payroll changes in PHRST are verified by the District’s Payroll Manager; however, this is not memorialized and could not be tested. The Distri …

… of employee payroll changes, the District increases its risk that erroneous or fraudulent information is entered into PHRST and not detected. Recommendation: We recommend the District implement the following:  Formally document rev …

… properly reviewed prior to processing.  Review its procedures to subsequently review payroll change entries in PHRST and implement procedures to memorialize the review.  Strengthen its review procedures over the onboarding proce …

… ocedures over the onboarding process to ensure that relevant information that influences pay is properly entered into PHRST. View of Responsible District Officials and Planned Corrective Actions: Refer to the Corrective Action Plan. COLO …