District Court 35-3-02 – Mercer County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 35-3-02 in Mercer County, Pennsylvania, covering January 1, 2020, to December 31, 2023, was conducted following Section 401(c) of The Fiscal Code. The audit aimed to assess if the district court adhered to state laws, regulations, and AOPC policies regarding the collection, assessment, and remittance of funds due to the Commonwealth. Key procedures included verifying collection data from the AOPC, evaluating year-on-year monetary variances, reviewing case management, and assessing internal controls. The audit found the district court largely compliant, but noted issues such as failure to follow record retention guidelines and inadequate controls over manual receipts. Total receipts amounting to $1,319,851 during this period, including fines and fees across various categories, were reviewed and summarized. This is an automated summary. Please rely on the contents included in the released audit report.