By Aberdeen Insider - May 7, 2026 in NOTICE OF AUDIT OF THE FISCAL AFFAIRSOF
ABERDEEN SCHOOL DISTRICT NO. 6-1
Notice is hereby given that the records and books of account of Aberdeen School District No. 6-1 of Brown County, South Dakota, have been audited by Eide Bailly LLP for the fiscal year ended June 30, 2025, and that a detailed report thereon is filed with the governing board, the Director of Finance, and the Department of Legislative Audit, 427 South Chapelle, Pierre, South Dakota, for public inspection.
This notice is published in compliance with the provisions of SDCL 4-11-7.2.
Finding 2025-001 – Lack of Reconciliation over Food Service Receipts
Material Weakness
Criteria: A good system of internal controls allows for reconciliation of cash received for the food service program at school locations to be reconciled to the amount deposited into student lunch accounts on a weekly and monthly basis.
Condition: The School District did not have a control in place to reconcile the cash amounts received in the main business office from the school locations compared to the amounts that are added to student lunch accounts.
Cause: The School District had not previously implemented such control.
Effect: This condition increases the risk that fraud or errors could occur for food service cash receipts at school locations.
Recommendation: We recommend that a reconciliation process by school be added on a weekly basis to ensure that cash received matches amounts that are recorded in the student lunch accounts.
Views of Responsible Officials: Management agrees with the finding.
Published twice on May 7 and May 14, 2026, at the total approximate cost of $35.36 and may be viewed free of charge at www.sdpublicnotices.com and www.aberdeeninsider.com