Brandywine School District Local Fund Performance Audit FY22

… and agreed each employee’s salary in the State’s payroll system , Payroll and Human Resour ce Statewide Technology (PHRST), to the District’s approved FY 2022 salary schedules. We reviewed evidence of the District’s bi-weekly payroll re …

… e employees. We found the District’s Payroll and Benefits staff are responsible for entering new employees into PHRST, updating employee salary information in PHRST, and processing payroll. The updating of employee information and the …

… oll and Benefits staff are responsible for entering new employees into PHRST, updating employee salary information in PHRST, and processing payroll. The updating of employee information and the processing of payroll in PHRST are incompatible …

… y information in PHRST, and processing payroll. The updating of employee information and the processing of payroll in PHRST are incompatible responsibilities that should be segregated. Criteria: Chapter 14 Payroll Compliance, Section 14 …

… should ensure an appropriate segregation of duties and monitoring throughout the payroll process.” Cause: The PHRST system’s Human Resource , Payroll, and Benefits Administra tion modules are available to all Payroll and Benefits sta …

… of the District’s payroll controls: The District’s controls over the authorization of payroll changes processed in PHRST are not operating as designed by the District’s internal control policies. Of the 40 transactions tested, we found fo …

… found four transactions affecting employee salary and wages that were processed by the Payroll and Benefits staff in PHRST but were not reviewed and approved by the Chief Financial Officer (CFO), Superintendent or the Board of Education (BO …

… ent forwards certifications from the DOE’s credentialing division to the Payroll and Benefits staff for processing in PHRST. Evidence of CFO’s, Superintendent’s or the BOE’s review and approval of processing of these transactions in PHRST wa …