District Court 10-1-03 – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for District Court 10-1-03 in Westmoreland County, Pennsylvania, covering January 1, 2020, to December 31, 2023. The audit aimed to verify compliance with state laws and Administrative Office of Pennsylvania Courts (AOPC) procedures on financial collections for the Commonwealth. The procedures included matching AOPC data with the Department of Revenue records, examining internal controls, and ensuring accurate, timely deposits and disbursements. Notably, the district court complied significantly with the laws and procedures, except for issues identified in its arrest warrant and DL-38 processes. The audit, performed under The Fiscal Code Section 401(c), found proper funds management, with $520,358 disbursed to the Department of Revenue. The district court’s accountability practices for collected moneys mostly complied with the required standards. This is an automated summary. Please rely on the contents included in the released audit report.