Colonial 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. COLONIAL SCHOOL DISTRICT LOCAL FUNDS PERFORMANCE AUDIT - CONTINUED JUNE 30, 2022 6 AUDIT METH …

… ms are designed to memorialize appropriate preparation, review and approval of changes to employee information by the Human Resources Department and the Superintendent’s Office prior to processing the transactions in PHRST. The District indicated that …

… eviewed by the CFO verbally. This review and approval was not memorialized nor were the changes not subm itted to the Human Resources Department for review and approval prior to processing in PHRST.  11 hiring transactions were not appropriately …

… be tested. The District confirmed this verification process relies on unapproved forms and documents prepared by the Human Resources Department. Criteria: Appropriate documentation is necessary to evidence the operation of and for the enforcemen …

… ogram was not maintained in the employee file for one transaction. Criteria: The District’s policy requires the Human Resources department to prepare contemporaneous documentation to support employee payroll transactions. Cause: As detaile …