District Court 53-1-01 – Lawrence County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 53-1-01 in Lawrence County, Pennsylvania, was conducted for the period January 1, 2020, to December 31, 2023. The audit aimed to assess compliance with state laws, regulations, and Administrative Office of Pennsylvania Courts (AOPC) policies concerning the collection of moneys for the Commonwealth. Procedures included verifying data accuracy from the AOPC and the Pennsylvania Department of Revenue, reviewing collections and disbursements, evaluating internal controls, and ensuring legal compliance regarding warrants and collection recording. The district court generally complied with relevant requirements; however, issues were identified with arrest warrant and DL-38 procedures. The audit concluded there were no significant inaccuracies in the funds’ summary, and adjustments were noted in the Proposed Audit Adjustments section. The report, discussed with District Court management, acknowledges their cooperation. The findings underscored areas needing improvement to ensure full compliance. Overall, the district court appropriately managed the financial responsibilities. This is an automated summary. Please rely on the contents included in the released audit report.