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 information in multiple systems, resulting in inadequate segregation of duties, (2) The Clerk's Office did not accurately assess or collect estate inventory fees in accordance with state law, and (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. Details about each item are provided in the Audit Findings and Recommendations section of the report.
Lincoln County Clerk of Superior Court-Financial Related Audit
Categorization and Details