District Court 38-1-24 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of District Court 38-1-24 in Montgomery County, Pennsylvania, for the period January 1, 2020, to December 31, 2023, was conducted to ensure adherence to state laws, regulations, and policies related to the collection and reporting of moneys. The audit involved procedures such as matching data from the AOPC and the Department of Revenue, evaluating collections by category, assessing internal controls, and ensuring accuracy in deposits and disbursements. The audit revealed compliance in most areas, but identified recurring issues with arrest warrant procedures and inadequate internal controls over manual receipts. Total receipts of $1,073,641 matched disbursements to the Commonwealth, as summarized in reports provided by the Department of Revenue. This is an automated summary. Please rely on the contents included in the released audit report.