Wayne County Court and Trust (2022-C&T-1)

Issued Date
February 18, 2022

[read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021.


Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as required by court order. Additionally, when the whereabouts of any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer for safekeeping by order of the County Surrogate’s Court (Surrogate’s Court). Together, the Treasurer, Clerk and Surrogate’s Court must develop sound procedures and processes which, when implemented properly and consistently, provide a system of internal controls to account for and safeguard these funds.

Key Findings

  • The Treasurer established adequate procedures, maintained appropriate records and properly reported court and trust funds and abandoned property to the State Comptroller as prescribed by statute.
  • Records maintained by the County Clerk and Surrogate’s Court were up to date and complete and we noted no material discrepancies.

Key Recommendations

There were no recommendations.