Smyrna School District Local Funds Performance Audit FY23

… greed each employee’s salary profile in the State’s payroll system, Payroll and Human Resource Statewide Technology (PHRST), to the District’s approved FY 2023 salary schedules. SMYRNA SCHOOL DISTRICT LOCAL FUNDS PERFORMANCE AUDIT - CONTIN …

… The District’s Internal Control Procedures document includes the following:  The payroll staff enters all data in PHRST. This would include changes for new hires, employment status, education, pay and benefits. Changes are initiated base …

… does not retain supporting documentation showing the Director of Finance’s review of transactions prior to entry into PHRST as required by the District’s Internal Control Procedure documents. Effect: Due to the lack of documentation, it …