FCA-2013-2174

The results of our audit disclosed deficiencies in internal control and/or instances of noncompliance or other matters that are considered reportable under Government Auditing Standards. These items included: (1) The Clerk's Office has given staff access rights to information systems and assigned job functions that are incompatible with adequate segregation of duties and are not in compliance with the Clerk of Superior Court Financial Policies and Procedures Manual. (2) The forms used by the Clerk's Office in the daily cash closeout process were pre-signed with the head cashier's and cashier's signatures. (3) Preparation of bank reconciliations and/or management reviews and approvals of reconciliations were not always timely. Details about each item are provided in the Audit Findings and Responses section of the report.