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) Staff in the Clerk's Office had the ability to change and/or delete information in multiple systems; (2) The Clerk's Office did not properly safeguard cash by failing to perform daily cash closeout procedures; (3) The Clerk's Office did not identify and transfer unclaimed funds to the North Carolina Department of State Treasurer in accordance with state law; (4) The Clerk's Office did not compel the timely filing of guardianship estate inventories or assess and collect sufficient bonds to protect wards (minors or incapacitated adults) in accordance with state law; and (5) The Clerk's Office did not compel the timely filing of estate inventories or collect estate fees in accordance with state law. Details about each item are provided in the Audit Findings, Recommendations, and Responses section of the report.
Hertford County Clerk of Superior Court-Financial Related Audit
Categorization and Details