Published September 4, 2026
About This Audit
A compliance audit was conducted for District Court 49-3-02 in Centre County, Pennsylvania, covering January 1, 2020, to December 31, 2024. The audit aimed to assess the court’s adherence to state laws, regulations, and AOPC policies for collecting and remitting funds to the Commonwealth. However, due to access restrictions on some cases, the audit couldn’t fully conclude on compliance. Despite this limitation, we reviewed the district court’s receipts and disbursements, confirming accuracy through data from AOPC and the Department of Revenue. The audit summarized $2,280,691 in receipts and matched disbursements, with no balance due. Findings were discussed with court management, and the report serves as an account settlement tool for the Department of Revenue. This is an automated summary. Please rely on the contents included in the released audit report.