Published April 28, 2025
About This Audit
The District Court 05-2-35 in Allegheny County, Pennsylvania, was subject to a Limited Procedures Engagement (LPE) for the period from January 1, 2020, to December 31, 2023, to ensure state funds were correctly assessed, reported, and remitted. The engagement, conducted by the Auditor General under Section 401(c) of The Fiscal Code, aimed to verify that funds collected for the Commonwealth, such as fines and fees from traffic and criminal cases, were processed accurately. The audit reviewed internal controls and evaluated the court’s compliance with relevant laws. The LPE found no issues of non-compliance and confirmed that $109,213 was correctly accounted for and sent to the Department of Revenue. The report concluded that the district court complied with state regulations, and any necessary adjustments were documented.