Christina 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 …

… n of the District’s payroll controls: The Payroll and Benefits Team is responsible for entering new employees into PHRST, updating employee salary information in PHRST, and processing payroll. The update of employee information and payrol …

… yroll and Benefits Team is responsible for entering new employees into PHRST, updating employee salary information in PHRST, and processing payroll. The update of employee information and payroll processing in PHRST are incompatible responsi …

… yee salary information in PHRST, and processing payroll. The update of employee information and payroll processing in PHRST are incompatible responsibilities that should be segregated. Criteria: The District’s Payroll Internal Control …

… icy, as of July 15, 2020, requires the following: “Responsibilities associated with financial transactio ns within PHRST payroll sy stem are segregated and assigned by the Supervisor of Payroll & Benefits…” Cause: The PHRST system’s …

… s within PHRST payroll sy stem are segregated and assigned by the Supervisor of Payroll & Benefits…” Cause: The PHRST system’s Human Resource , Payroll, and Benefits Administra tion modules are available to all Payroll and Benefits sta …

… re proper segregation of duties. Consider transferring the responsibility for the update of employee information in PHRST to the Human Resources Team to ensure proper segregation of duties. View of Responsible Dist rict Officials and Pl …

… ration 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, 34 trans …