District Court 32-2-43 – Delaware County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for District Court 32-2-43 in Delaware County, Pennsylvania, covering January 1, 2019, to December 31, 2023. The audit aimed to assess the court’s adherence to state laws, regulations, and AOPC policies regarding the collection and disbursement of moneys owed to the Commonwealth. Procedures included verifying data from the AOPC and the Department of Revenue, assessing internal controls, and reviewing case categories for accuracy and compliance. The audit concluded that, generally, the court complied with relevant laws and policies, though deficiencies were noted in internal controls over manual receipts and arrest warrant procedures. The audit also confirmed the accuracy of the court’s reported receipts and disbursements totaling $1,881,964, with no outstanding balance due to the Commonwealth. This is an automated summary. Please rely on the contents included in the released audit report.