Washington County Clerk of the Court of Common Pleas/Adult Probation Department: Collections and Disbursement Unit – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Clerk of the Court of Common Pleas/Adult Probation Department in Washington County, Pennsylvania, assessed the period from January 1, 2020, to December 31, 2023. The audit aimed to determine compliance with state laws regarding the collection and remittance of funds to the Commonwealth. The audit faced limitations due to restricted access to certain records under the Pennsylvania Clean Slate Law and juvenile case restrictions, preventing a comprehensive conclusion on compliance. Despite this, the audit identified issues such as inadequate accountability over escrow funds, internal controls over manual receipts, and outstanding check procedures. These findings were discussed with management, and discrepancies were noted in a proposed audit adjustment due to a deposit error addressed in 2024. The audit’s summary of receipts and disbursements aids the Department of Revenue in accounting and settlement processes. The audit highlights significant areas requiring improvement in financial practices. This is an automated summary. Please rely on the contents included in the released audit report.