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 other applicable parties in accordance with state law; (2) The Clerk's Office did not timely record in the Financial Management System the bank reconciliation adjustments; and (3) The Clerk's Office did not compel the timely filing of estate inventories in accordance with state law. Details about each item are provided in the Audit Findings, Recommendations, and Responses section of the report.