FCA-2013-2193

The results of our audit disclosed a deficiency in internal control that is considered reportable under Government Auditing Standards. The Clerk's Office did not perform timely bank reconciliations as required by the North Carolina Administrative Office of the Courts' (AOC) policies and procedures manual. Delays in performing bank reconciliations increases the risk that errors or misappropriation may occur and not be detected timely. Details are provided in the Audit Findings and Responses section of the report.