The results of our audit identified deficiencies in internal control and/or instances of noncompliance that are considered reportable under Government Auditing Standards. These items included: (1) Staff in the Clerk's Office had the ability to change and/or delete information in multiple systems, resulting in inadequate segregation of duties; (2) The Clerk's Office did not collect estate inventory fees in accordance with state law. Details about each item are provided in the Audit Findings, Recommendations, and Responses section of the report.