Capital School District Local Fund Performance Audit FY22

… ns, we relied on documentation provided by the District, the DOE and the State of Delaware’s financial accounting and human resources systems. CAPITAL SCHOOL DISTRICT LOCAL FUNDS PERFORMANCE AUDIT - CONTINUED JUNE 30, 2022 6 AUDIT METHODO …

… t’s policies were designed. Of the 40 transactions tested, 27 transactions did not have evidence that the Director of Human Resources reviewed and approve d the payroll transaction prior to their processing into PHRST. We found the following:  F …

… yee Recommendation For Hire/Request For Approval To Begin Employment form that shows it being sent to the Director of Human Resources, after being prepared by an administrative em ployee. There is no memorializa tion that the Director of Human Resou …

… man Resources, after being prepared by an administrative em ployee. There is no memorializa tion that the Director of Human Resources reviewed and approved the payroll transaction.  Two transactions had DOE letter supporting the employee’s educati …

… ansactions tested had no support showing evidence that notice of the payroll changes had been sent to the Director of Human Resources for review had been reviewed and approved prior to being processed in PHRST. The District also does not have a …

… oved prior to being processed in PHRST. The District also does not have a pro cess in place to properly revi ew human resources and payroll transactions after the transaction has been processed into PHRST, to ensure that payroll was entered prop …

… DINGS AND RECOMMENDATIONS - CONTINUED JUNE 30, 2022 17 Finding Number 3 - Lack of Segregation of Duties in Human Resources Responsibilities for Payroll Functions Condition: We found the design of the District’s payroll controls assign c …

… : The PHRST system’s Human Resource , Payroll, and Benefits Administra tion modules are available to all Payroll and Human Resources staff in edit mode. Payro ll and Human Resources have the same update access in PHRST because the District has a sing …