Summary

The Broward County District School Board (District) maintains the Human Resource Management System (HRMS) that provides application processing for District human resource and payroll functions. Our audit focused on evaluating the management controls and selected information technology (IT) functions applicable to HRMS during the period April 2003 through July 2003, including selected general and application controls related to HRMS; determining management’s awareness of, and actions taken regarding, the Health Insurance Portability and Accountability Act of 1996 (HIPAA); and determining whether the Agency has corrected, or is in the process of correcting, information technology related deficiencies disclosed in audit report No. 01-133, dated March 26, 2001, and the Ernst and Young audit report dated June 30, 2002.

As described below, we noted deficiencies in the District’s HRMS functions and practices:

Finding No. 1: HRMS did not provide for edits to preclude the entering of certain conflicting data nor did it maintain an audit trail for changes made to the data.

Finding No. 2: Certain District policies created excessive complexity with regard to payroll processing, causing increased payroll workload, payroll error potential, and payroll overpayments.

Finding No. 3: Data was not always entered into HRMS in a timely manner.

Finding No. 4: Deficiencies were noted in security controls protecting District information resources, including HRMS.

The Superintendent's response to the audit findings and recommendations is included in the audit report on the Auditor General Web site.