Clerk's office receives clean audit report

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GOLDSBORO – A recent performance audit of the Office of Wayne County Clerk of Superior Court Robin Radford, by the Office of the State Auditor, found that there were no identified matters that were considered reportable under Government Accounting Standards.  

According to the audit report, the routine audit was conducted “to identify improvements needed in internal control over selected financial matters.”

While many people are aware of the clerical and record keeping function of the clerk’s office, few might be aware of the clerk’s fiduciary and financial responsibilities related to collecting, investing and distributing assets.  

The audit report provided an example of such duties stating, “Clerks’ offices collect fines and court costs, hold cash and property bonds, administer estates on behalf of minors, and distribute resources to government and private parties as required.”  

During the performance audit, auditors reviewed court files, accountings and bookkeeping records to ensure that proper controls and oversight are provided by management to protect money and assets that are entrusted to the clerk of Superior Court under North Carolina law.

The performance audit covered the period from July 2021 through February 2022 in which auditors “observed, documented and evaluated the effectiveness of selected internal controls.”  

The focus of the audit was on the review of:

  1. Cash collection procedures of the clerk in which auditors reviewed transactions totaling more than $12.8 million in receipts to ensure that proper accounting procedures and safeguards are in place for compliance with North Carolina law and industry regulations;
  2. Estate filings to make sure that court fees are properly assessed and collected and executors, administrators and guardians were properly bonded according to state law such that heirs and wards are adequately protected in the event of malfeasance by a fiduciary;
  3. Processes related to funds and property held by the clerk to ensure that any abandoned funds or property are timely transferred pursuant to state law to the Office of the State Treasurer for safekeeping until such time as the rightful owner may be determined; and
  4. Trust files to ensure that the clerk properly receipts, administers, invests and disburses funds for minors and incompetent adults in compliance with state law.

“While the audit focused on steps taken by me as the Clerk of Superior Court to ensure that funds were properly receipted, held, invested, and disbursed according to North Carolina law, none of this would be possible without such a well trained and capable clerk’s office staff,” Radford said. “I would like to congratulate and thank my staff for their hard work and professionalism which is reflected by this recent audit.”

Visit bit.ly/3M2ETYW online to view a complete copy of the audit.

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