Red Clay Consolidated 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 reviewed evidence of the District’s bi-weekly payroll re …

… en payroll procedures do not define review and approval procedures for changes to salaries and wages entered into the PHRST system that were not communicated on the District’s requisition forms.  The District’s controls requiring authori …

… on the District’s requisition forms.  The District’s controls requiring authorization of payroll changes prior to PHRST entry were not operating as specified by District policy. Of the 40 transactions tested, we found the following: …

… approved by Human Resources and Finance, but 15 of the approved forms did not memorialize salary and wages entered in PHRST. o Nine transactions related to pay increases for a dditional education and certifications that lacked evidence …

… rtifications that lacked evidence of proper review and approval prior to being processed by Human Resource staff in PHRST.  The District’s controls requiring the Human Resources Department to prepare contemporaneous documentation to …

… affecting employee pay, the District increases its risk that erroneous or fraudulent information may be entered into PHRST and not be detected. Without adequate supporting documentation, it cannot be de termined if those changes in the s …