Colonial School District Local Fund Performance Audit FY22

… agreed 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 …

… information by the Human Resources Department and the Superintendent’s Office prior to processing the transactions in PHRST. The District indicated that management ended the practice after erroneously concluding that the memorialization of a …

… 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 reviewed and approved by the Human Resource Department or the S …

… uman Resource Department or the Superintendent’s Office. The District indicated all employee payroll changes in PHRST are verified by the District’s Payroll Manager; however, this is not memorialized and could not be tested. The Distri …

… of employee payroll changes, the District increases its risk that erroneous or fraudulent information is entered into PHRST and not detected. COLONIAL SCHOOL DISTRICT SCHEDULE OF FINDINGS AND RECOMMENDATIONS - CONTINUED JUNE 30, 2022 …

… ist pay calculations and payroll changes.  Review its procedures to subsequently review payroll change entries in PHRST and procedures to memorialize the review. View of Responsible Dist rict Officials and Plan ned Corrective Action …

… affecting employee pay, the District increases its risk that erroneous or fraudulent information may be entered into PHRST and not be detected. Without adequate supporting documentation, it cannot be determined if those changes in the selec …