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PA Department of the Auditor General

Published January 14, 2026

About This Audit

A compliance audit was conducted for District Court 05-2-43 in Allegheny County, Pennsylvania, covering the period from January 1, 2018, to December 31, 2023. The audit aimed to assess whether the court adhered to state laws, regulations, and Administrative Office of Pennsylvania Courts policies regarding the collection, reporting, and remittance of funds to the Commonwealth. The audit procedures included evaluating data, internal controls, the accuracy of collections, and the appropriateness of disbursements. The findings confirmed that the court complied with relevant laws and procedures for the period within the audit’s objectives. The report provided a summary of receipts and disbursements categorized by fines, fees, and surcharges as required by the Pennsylvania Department of Revenue. The audit showed no significant inaccuracies or issues, and any necessary adjustments were noted in the Proposed Audit Adjustments. The audit report concludes that the district court effectively managed and remitted funds according to applicable laws. 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