Luzerne County Recorder of Deeds/Register of Wills/Clerk of Orphans’ Court – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Recorder of Deeds/Register of Wills/Clerk of Orphans’ Court in Luzerne County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. Conducted by the Auditor General, the audit aimed to verify that all moneys collected on behalf of the Commonwealth were correctly assessed, reported, and promptly remitted, as required by Sections 401(b) and 401(d) of The Fiscal Code. The audit concluded that the County Officer adhered to applicable laws and regulations, ensuring proper handling of taxes and fees such as Realty Transfer Taxes, Inheritance Taxes, and various court fees. The report includes summaries of receipts and disbursements and acknowledges the Department of Revenue’s system for managing these funds. The audit scope did not involve issuing an opinion on the accuracy of amounts in the summaries. The audit findings were shared with the County Officer’s management, highlighting their cooperation during the process.