Published November 13, 2026
About This Audit
A compliance audit was conducted on District Court 32-2-39 in Delaware County, Pennsylvania, for the period from January 1, 2021, to December 31, 2024, to assess adherence to state laws, regulations, and AOPC policies regarding monetary collections for the Commonwealth. The audit, not conducted under Government Auditing Standards, faced limitations; restricted information related to expunged or juvenile cases hindered comprehensive conclusions. Nonetheless, summaries of receipts and disbursements were evaluated, with some procedural issues identified, including inadequate arrest warrant and internal control practices over manual receipts. Despite the limitations, a summary report on the district court’s financial activities was completed and could aid the Department of Revenue in assessing the court’s financial compliance. This is an automated summary. Please rely on the contents included in the released audit report.