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 compel the filing of estate inventories or collect estate fees in accordance with state law; and (2) The Clerk’s office did not compel the filing of guardianship estate inventories or assess and collect sufficient bonds to protect wards (minors or incapacitated adults) in accordance with state law. Details about each item are provided in the Findings, Recommendations, and Responses section of the report.
Orange County Clerk of Superior Court - Performance Audit
Categorization and Details