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PA Department of the Auditor General

Published September 9, 2025

About This Audit

A compliance audit of District Court 40-2-01 in Indiana County, Pennsylvania, was conducted for the period from January 1, 2020, to December 31, 2023. The audit aimed to determine the court’s adherence to state laws and Administrative Office of Pennsylvania Courts (AOPC) policies concerning the collection of fines, fees, and surcharges. Procedures included data verification, evaluation of internal controls, and assessment of collections and disbursements accuracy. While the court largely complied with regulations, issues were noted in internal controls over receipts. The report summarizes receipts and disbursements, with total disbursements to the Commonwealth amounting to $534,174. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General