FCA-2014-2178

The results of our audit identified deficiencies in internal control and/or instances of noncompliance that are considered reportable under Government Auditing Standards. These deficiencies include: 1) The Clerk's Office has given a staff member information systems access rights that are inconsistent with proper segregation of duties, increasing the risk of errors or fraud occurring without detection. 2) The Clerk's Office did not compel the timely filing of estate inventories in accordance with state law, resulting in a loss or delay in the collection of court costs and fees. Details about these items are provided in the Audit Findings, Recommendations, and Responses section of the report.