FCA-2020-2156

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 State Treasurer or rightful owners; (2) There was no review of the journal entries used to disburse funds from the escheats account; (3) Staff in the Clerk’s Office had the ability to change and/or delete information in multiple systems, resulting in inadequate segregation of duties; (4) The Clerk’s Office did not timely review the bank reconciliations prepared by the North Carolina Administrative Office of the Courts or record the identified adjustments; (5) The Clerk’s Office did not compel the timely filing of estate inventories; and (6) 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). Details about each item are provided in the Findings, Recommendations, and Responses section of the report.