Lebanon County Recorder of Deeds – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted on the Recorder of Deeds in Lebanon County, Pennsylvania, covering the period from January 1, 2019, to December 31, 2023. This audit aimed to assess whether the moneys collected on behalf of the Commonwealth were correctly assessed, reported, and promptly remitted. The audit identified a generally compliant performance by the Recorder of Deeds, with several areas of concern including inadequate internal controls over receipts and manual receipts, and inadequate computer system reports. Although data from the Pennsylvania Department of Revenue was used to summarize receipts and disbursements, the scope of the audit did not include certifying the accuracy of these financial summaries. Discrepancies and findings were discussed with the Office’s management, and adjustments were noted in a proposed audit adjustment. The audit overall reflects compliance with relevant state laws and regulations, with recommendations to improve internal controls for better efficiency. This is an automated summary. Please rely on the contents included in the released audit report.