STAUNTON – Augusta County Clerk of Circuit Court R. Steven Landes reported that the Clerk’s Office recently received notification from the Auditor of Public Accounts (APA) that the office achieved a clean audit report from a recently completed state audit of the office’s accounting and finance records. This is the third clean audit report the Clerk’s Office has received during Landes’ tenure as Clerk of Circuit Court.

     “The Augusta County Circuit Court Clerk’s Office is proud to have received notice of our third consecutive clean audit report from the Auditor of Public Accounts,” Landes said. “This report provides clear evidence of the hard work by our entire Clerk’s Staff to properly account for the funds we receive, and disbursements made each day. I want to give a special thanks to Chief Deputy Clerk - Accountant Gina Coffey, and Deputy Clerk - Bookkeeper Sheila Price.”

     The APA audit’s objective is to test the accuracy of financial transactions recorded on the Clerk’s Office financial management system, evaluate the office’s internal controls, and test its compliance with state laws, regulations, and policies. The Clerk’s Office is responsible for maintaining internal controls and complying with applicable laws and regulations.

     The Augusta County Circuit Court Clerk’s Office is in downtown Staunton at the Augusta County Courthouse. The Clerk serves as the recorder of deeds and probate judge, issues marriage licenses and is the official court administrator for all civil and criminal cases. The Clerk creates and maintains all court files and records, prepares court orders and jury lists, contacts jurors and issues summons and court processes. More information about the services of the Augusta County Circuit Court Clerk’s Office can be found online at https://www.co.augusta.va.us/government/circuit-court-clerk.

     NOTE: Attached is the audit letter from Staci A. Henshaw, Auditor of Public Accounts, dated July 14, 2023, regarding the January 1, 2022, to December 31, 2022, state audit which was completed in April.

The Honorable R. Steven Landes
Clerk of the Circuit Court
County of Augusta

Michael Shull, Board Chair
County of Augusta

Audit Period: January 01, 2022, through December 31, 2022
Court System: County of Augusta

     We have audited the cash receipts and disbursements of the Clerk of the Circuit Court for this locality for the period noted above. Our primary objectives were to test the accuracy of financial transactions recorded on the Court’s financial management system; evaluate the Court’s internal controls; and test its compliance with significant state laws, regulations, and policies.

Management’s Responsibility

     Court management has responsibility for establishing and maintaining internal controls and complying with applicable laws and regulations. Internal control is a process designed to provide reasonable, but not absolute, assurance regarding the reliability of financial reporting, effectiveness and efficiency of operations, and compliance with applicable laws and regulations. Deficiencies in internal controls could lead to noncompliance with laws and regulations, the loss of assets or revenues, or otherwise compromise the Clerk’s fiscal accountability.

     We noted no matters involving internal control and its operation necessary to bring to management’s attention.

R. Steven Landes, Clerk of the Circuit Court
Michael Shull, Board Chair
July 14, 2023

     We acknowledge the cooperation extended to us by the Clerk and the Clerk’s staff during this engagement.

Staci A. Henshaw
AUDITOR OF PUBLIC ACCOUNTS