District Court 05-2-23 – Allegheny County – Audit Period January 1, 2019 to December 31, 2023

The limited procedures engagement (LPE) of District Court 05-2-23 in Allegheny County, Pennsylvania, covered the period from January 1, 2019, to December 31, 2023. Its goal was to verify that all money collected on behalf of the Commonwealth was correctly assessed, reported, and promptly remitted. The LPE confirmed the alignment of data between the Administrative Office of Pennsylvania Courts and the Department of Revenue, examined variances in collections, and assessed the internal controls and compliance with state laws concerning fines, fees, and surcharges. Disbursements by the district court equaled $1,040,757, with no balance due to the Commonwealth. The report concluded that the district court adhered to relevant regulations, with no compliance issues noted, fulfilling its objective to allow financial accounts settlement by the Department of Revenue. It serves future auditing purposes and underscores the district court’s effective internal controls and adherence to state laws. This is an automated summary. Please rely on the contents included in the released audit report.