CCSD audit gives clean bill of health

A clean bill of health for Crook County School District’s finances this year was marred only by a single flagged item that turns up regularly in audit reports penned for small governmental entities.

Leo Riley & Co. found just one deficiency within the district’s accounting, involving the separation of duties. This is a problem that has often appeared over the years on audits performed for Crook County’s towns, boards and the county.

“Separation of duties requires that someone other than the employee responsible for safeguarding the asset must maintain the accounting records for that asset. Whe...