FCA-2013-2157

The results of our audit disclosed a deficiency in internal control and/or instance of noncompliance that is considered reportable under Government Auditing Standards. The Martin County Clerk of Superior Court does not have proper procedures for voiding incorrect cash receipts and has granted information systems access rights that are inconsistent with proper segregation of duties. As a result, cash is not safeguarded because there is an increased risk that errors or misappropriations could occur and not be detected in a timely manner. Details are provided in the Audit Findings and Responses section of the report.