Our audit identified matters that are considered reportable under Government Auditing Standards. The items include: (1) Staff within the Clerk's Office had the ability to change and/or delete information in multiple systems, resulting in inadequate segregation of duties. Improper segregation of duties increased the risk that errors, unauthorized transaction and fraud could have occurred and remained undetected. (2) The Clerk's Office did not compel the filing of estate inventories or collect estate fees in accordance with State law, resulting in a delay and potential loss in the collection of court costs and fees. Details about each item are provided in the Audit Findings, Recommendations, and Responses section of the report.