An internal audit of Winchester Public Schools’ school activity funds for fiscal year 2025 found five schools with no reported findings and two schools with minor internal control issues, the district reported at its Sept. 8 work session.

Auditor Miss McDonald (audit presenter, district staff) told the board that Daniel Morgan Intermediate School and Corals Elementary had the year’s findings and described them as minimal. She said Daniel Morgan’s finding involved a bookkeeper who was signing checks made out to himself and that the district reminded staff that alternate signers are available and that "there are always two signatures on each check." She said Corals Elementary could not provide proof that cash receipts had been placed in the safe between receipt and bank deposit and the district will now require written documentation of such safe deposits.

The audit report and internal control recommendations appeared on pages 3 and 5 of the district’s internal control report and management suggestions, according to the presentation. The auditor said the district has already discussed corrective steps with the affected schools and implemented improvements. "They were the findings were minimal in nature," the auditor said.

Cost and reporting
The auditor reported the cost of the annual audit was $8,800 and that the fee was paid from local funds. A board member asked about a disclaimer on the audit report that stated the auditors do not express an opinion on the effectiveness of school activity funds internal controls unless specifically engaged to do so; the auditor explained that the internal control review is part of the audit scope but that a separate engagement would be required for an opinion on internal control effectiveness.

There was no board vote related to the audit presentation; the item was presented for information and follow‑up actions were described as already underway.