The results of our audit identified deficiencies in internal control and instances of noncompliance that are considered reportable under Government Auditing Standards. These items included: (1) The Clerk's Office did not identify and transfer unclaimed funds to the North Carolina Department of State Treasurer or rightful owners in accordance with state law; (2) The Clerk's Office did not accurately assess or 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.