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PA Department of the Auditor General

Published July 6, 2026

About This Audit

A compliance audit was conducted for District Court 18-3-02, Clarion County, Pennsylvania, covering January 1, 2021, to December 31, 2024, to review adherence to state laws regarding the collection and remittance of funds to the Commonwealth. Although the audit aimed to verify accurate assessment, reporting, and timely remittance of collected moneys, limitations in accessing certain restricted information, including cases affected by expungement and juvenile laws, hindered complete compliance verification. This audit was conducted under the requirements of Section 401(c) of the Fiscal Code and was not governed by Government Auditing Standards. Despite scope limitations, a summary of the district court’s receipts and disbursements was developed, showing total receipts and disbursements as $1,363,302. The Department of Revenue used this summary for the district court’s account settlement. No conclusion was reached on the district court’s full compliance due to these constraints. 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