Cape Henlopen School District Local Fund Performance Audit FY22

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

… of the District’s payroll controls: The 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 …

… 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. The Payroll and Benefits staff update employee salary …

… e responsibilities that should be segregated. The Payroll and Benefits staff update employee salary information in PHRST, based on employee records maintained in the District’s internal database software FileMaker Pro. The Payroll and Be …

… s should ensure an appropriate segregation of duties and monitoring throughout the payroll process.” Cause: The PHRST system’s Human Resource, Payroll, and Benefits Administration modules and the District’s internal employee database s …

… r segregation of duties. It should consider transferring the responsibility for the update of employee information in PHRST and in the District’s internal employee database to the Human Resources Team to ensure proper segregation of duties. …

… ion of the District’s payroll controls: The District’s controls over the authorization of payroll changes prior to PHRST entry are not operating in the manner the District’s policies were designed. Of the 40 transactions tested, six tran …