District Court 38-1-16 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 38-1-16 in Montgomery County, Pennsylvania, was conducted for the period from 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 funds on behalf of the Commonwealth. Procedures involved verifying data accuracy, comparing collections year-over-year, and evaluating internal controls and processes for fines, fees, and surcharges. The audit concluded that the court generally complied with applicable requirements, except for inadequate arrest warrant procedures. Data from the Pennsylvania Department of Revenue was used to create a summary of receipts and disbursements, which matched the department’s records. Despite some noted deficiencies, no significant inaccuracies were found in the summary figures. The report will assist in settling the court’s account with the Department of Revenue. This is an automated summary. Please rely on the contents included in the released audit report.