FCA-2020-2134

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 timely record the bank reconciliation adjustments identified by the North Carolina Administrative Office of the Courts; (2) The Clerk’s Office did not identify and transfer unclaimed funds to the State Treasurer or rightful owners; (3) The Clerk’s Office did not compel the timely filing of estate inventories or collect estate fees; (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); and (5) The Clerk’s Office did not accurately disburse trust funds held for wards (minors or incapacitated adults). Details about each item are provided in the Findings, Recommendations, and Responses section of the report.

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