District Court 05-2-32 – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 05-2-32 in Allegheny County, Pennsylvania, was conducted for January 1, 2020, to December 31, 2023, as mandated by the Fiscal Code, Section 401(c). The audit assessed compliance with state laws, regulations, and Administrative Office of Pennsylvania Courts policies concerning the collection, reporting, and remittance of monies on behalf of the Commonwealth. Procedures included verifying data accuracy, evaluating internal controls, and reviewing case management for fines, fees, and surcharges. The audit concluded that the district court complied with the relevant requirements. The summary provided by the Department of Revenue confirmed $878,451 in receipts and disbursements with no balance due or proposed audit adjustments. The findings were communicated to the district court’s management, highlighting their responsibility in maintaining effective controls and legislative compliance.