Financial Statement Audit Report - Template - Community College

STATE OF N ORTH CAROLINA JONES COUNTY CLERK OF SUPERIOR COURT FISCAL CONTROL AUDIT TRENTON, NORTH CAROLINA OFFICE OF THE STATE AUDITOR LESLIE W. MERRITT, JR., CPA, CFP STATE AUDITOR JONES COUNTY CLERK OF SUPERIOR COURT FISCAL CONTROL AUDIT TRENTON, NORTH CAROLINA THE HONORABLE CHARLES C. HENDERSON, CLERK OF SUPERIOR COURT STATE OF NORTH CAROLINA Office of the State Auditor 2 S. Salisbury Street 20601 Mail Service Center Raleigh, NC 27699-0601 Telephone: (919) 807-7500 Fax: (919) 807-7647 Leslie W. Merritt, Jr., CPA, CFP Internet State Auditor http://www.ncauditor.net AUDITOR’S TRANSMITTAL The Honorable Michael F. Easley, Governor The General Assembly of North Carolina The Honorable Charles C. Henderson, Clerk of Superior Court This report presents the results of our fiscal control audit of the Jones County Clerk of Superior Court. Our work was performed by authority of Article 5A of Chapter 147 of the North Carolina General Statutes and was conducted in accordance with the performance audit standards contained in Government Auditing Standards, issued by the Comptroller General of the United States. The objective of a fiscal control audit is to identify improvements needed in internal control over selected fiscal matters, such as financial accounting and reporting; compliance with finance-related laws and regulations; and/or management of financial resources. The results of our audit ...