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) Employees possessed system access rights inconsistent with proper segregation of duties; (2) The Clerk's Office did not compel the timely filing of estate inventories or collect estate inventory fees in accordance with state law; (3) The Clerk's Office did not adequately safeguard cash. Details about each item are provided in the Audit Findings, Recommendations, and Responses section of the report.