The Maplewood Richmond Heights School District’s audit for the 2016 fiscal year was released in November, and has been posted.
Part of the report is to describe the scope of the testing of internal control over financial reporting and compliance, it states; not to provide an opinion on internal controls or compliance.
The audit found, “a lack of segregation of duties in the accounting department due to its small size” (page 51). It recommended that internal control be better segregated to safeguard assets and help detect losses due to intentional or unintentional error. The district responded that it will review the accounting office’s process for ways to improve internal controls.
Also from the report: