There are one or more findings in both reports, which revealed the same summaries:

 

The results of our audit disclosed an instance of noncompliance and a deficiency in internal control that is considered reportable under Government Auditing Standards. The Clerk’s Office failed to compel the filing of inventories for estates in accordance with state law, resulting in a loss or delay in the collection of court costs and fees. Details about this issue are provided in the Audit Findings, Recommendations, and Responses section of the report.