Red Clay Consolidated School District Local Fund Performance Audit FY22

… eed each employee’s salary profile in the State’s payr oll 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 …

… ols:  We found that during FY 2022, the District’s controls requiring authorization of payroll changes prior to PHRST entry were not operating as specified by District policy. Of the 40 transactions tested, we found 16 transactions tha …

… transactions that lacked evidence of proper review and approval prior to being processed by Human Resource staff in PHRST. We found the 16 payroll transactions were comprised of 9 annual pay increases and 7 increases for additional Educati …

… ges to employee payroll, the District increases its risk that erroneous or fraudulent information may be entered into PHRST not to be detected. RED CLAY CONSOLIDATED SCHOOL DISTRICT SCHEDULE OF FINDINGS AND RECOMMENDATIONS - CONTINUED JUN …

… ions prior to the audit report and will continue to improve our internal processes to the extent that funding and the PHRST system allow. We are al so hopeful that the state’s upcoming replacement to PHRST will be modernized and take ad …

… the extent that funding and the PHRST system allow. We are al so hopeful that the state’s upcoming replacement to PHRST will be modernized and take advantage of technological improvements that will streamline critical internal control …

… improvements that will streamline critical internal control procedures. The current “week on-week off” limitation of PHRST requires a number of back office procedures to query and review data and limits the time available for appropriate re …