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 issue involved magistrate collections that were not submitted daily as required by established policies, and thus the funds were not deposited within one day of receipt as required by state law. The Clerk has not established proper monitoring procedures to ensure that magistrates' collections are submitted timely or that manual receipt books are used properly. As a result, there is an increased risk of loss or misappropriation of cash collections. Further details are provided in the Audit Findings and Responses section of the report.