CCC: 2020-05 Deposit Will Follow-up Memo – Dated August 5, 2021
Summary
This is a follow-up review by the Pasco County Clerk & Comptroller's Inspector General of the original Audit of the Deposit Will Process (#2020-05), conducted as part of the 2021 annual audit plan. The follow-up assessed the status of six corrective action plans identified in the original audit of the Civil Court Services team's deposit will procedures.
The IG determined that five of the six corrective action plans were fully completed (with some completed via compensating controls). The one remaining item — ensuring documentation of deposited wills verified prior to destruction is maintained — was only partially completed because no deposit wills had been destroyed since the original audit engagement, preventing Civil management from finalizing updates to the destruction procedures.
6 findings
- Finding 1policy
Noncompliance with deposit will procedures corrective action completed
The original audit identified instances of noncompliance with deposit will procedures. The follow-up review confirmed that the corrective action plan addressing this condition was fully completed by Civil management.
Management response: Corrective action completed. - Finding 2policy
Incomplete documented policies and procedures corrective action completed
The original audit found that documented policies and procedures did not provide current, complete, or detailed guidance for some steps in the deposit will process. The follow-up confirmed this corrective action was completed, though portions of the original plan no longer applied or a compensating control was implemented.
Management response: Corrective action completed; portions no longer applicable or compensating control implemented. - Finding 3policy
Segregation of duties deficiency in verification process corrective action completed
The original audit found that segregation of duties was not effective for the deposit will verification process. The follow-up confirmed this corrective action was completed, with portions of the plan either no longer applicable or addressed through a compensating control.
Management response: Corrective action completed; portions no longer applicable or compensating control implemented. - Finding 4policy
Inconsistencies between DC and NPR corrective action completed
The original audit identified inconsistencies between the Downtown Courthouse (DC) and New Port Richey (NPR) locations regarding deposit will processes. The follow-up confirmed this corrective action was completed, with portions no longer applicable or compensating controls implemented.
Management response: Corrective action completed; portions no longer applicable or compensating control implemented. - Finding 5policy
Inconsistent deposit will verification requirement corrective action completed
The original audit found that the requirement for deposit will verification was not applied consistently throughout the office. The follow-up confirmed that the corrective action plan addressing this condition was fully completed.
Management response: Corrective action completed. - Finding 6lowevidence
Documentation of verified wills prior to destruction not fully remediated
The original audit found that documentation of deposited wills verified prior to destruction was not being maintained. The corrective action plan for this item was only partially completed as of the follow-up date, because no deposit wills had been destroyed since the original 2020-05 audit engagement. As a result, Civil management had not yet been able to finalize updates to the destruction procedures to ensure complete and accurate guidance.
Recommendation: Civil management should finalize updates to the destruction procedures to ensure they provide complete and accurate guidance once deposit wills are next scheduled for destruction.Management response: Partially completed; no deposit wills have been destroyed since the original audit, preventing finalization of destruction procedure updates.