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PA Department of the Auditor General

Published November 3, 2025

About This Audit

The limited procedures engagement (LPE) conducted for District Court 35-3-01 in Mercer County, Pennsylvania, aimed to assess whether all moneys collected for the Commonwealth from January 1, 2020, to December 31, 2023, were correctly assessed, reported, and promptly remitted. The engagement evaluated the district court’s internal controls, compliance with applicable laws, and accuracy of deposits and disbursements. The procedures confirmed that the district court was in compliance with state regulations and successfully remitted $1,189,524 to the Department of Revenue. There were no proposed audit adjustments or discrepancies identified. 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