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AuditsAudit Category: District Courts

November 21, 2025

Township of Anthony – Montour County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The independent auditor’s report examines the Form MS-965 with Adjustments for the Liquid Fuels Tax Fund of the Township of Anthony, Montour County, Pennsylvania, for the year 2024. The evaluation follows attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor’s role is to provide an opinion on whether […]

November 21, 2025

District Court 53-3-01 – Lawrence County – Audit Period January 1, 2020 to December 31, 2023

The limited procedures engagement (LPE) conducted for District Court 53-3-01 in Lawrence County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. Its primary objective was to determine whether moneys collected on behalf of the Commonwealth were correctly assessed, reported, and remitted, and to aid the Department of Revenue in settling the […]

November 21, 2025

District Court 38-1-03 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

This report presents the findings of a limited procedures engagement (LPE) conducted for District Court 38-1-03 in Montgomery County, Pennsylvania, for the period from January 1, 2020, to December 31, 2023, as required by the Pennsylvania Fiscal Code. The main objective was to determine whether all moneys collected on behalf of the Commonwealth were correctly […]

November 21, 2025

District Court 20-3-04 – Huntingdon County – Audit Period January 1, 2020 to December 31, 2024

A compliance audit was conducted for District Court 20-3-04 in Huntingdon County, Pennsylvania, for January 1, 2020 to December 31, 2024, to ensure compliance with state laws and AOPC policies. The audit, mandated by The Fiscal Code, assessed the proper collection, assessment, reporting, and remittance of state moneys. However, due to restrictions on accessing certain […]

November 4, 2025

District Court 10-1-04 – Westmoreland County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of District Court 10-1-04 in Westmoreland County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. The audit aimed to evaluate the court’s compliance with state laws and AOPC policies regarding the collection and remittance of moneys on behalf of the Commonwealth. Key procedures included verifying data accuracy from […]

November 4, 2025

District Court 03-1-04 – Northampton County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for District Court 03-1-04 in Northampton County, Pennsylvania, covering January 1, 2020, to December 31, 2023. The audit assessed whether the court adhered to state laws, regulations, and Administrative Office of Pennsylvania Courts (AOPC) procedures concerning state money collections. Procedures involved matching data from the AOPC and Department of Revenue, […]

November 3, 2025

District Court 35-3-01 – Mercer County – Audit Period January 1, 2020 to December 31, 2023

The limited procedures engagement (LPE) conducted for District Court 35-3-01 in Mercer County, Pennsylvania, aimed to assess whether all moneys collected for the Commonwealth from January 1, 2020, to December 31, 2023, were correctly assessed, reported, and promptly remitted. The engagement evaluated the district court’s internal controls, compliance with applicable laws, and accuracy of deposits […]

November 3, 2025

District Court 06-1-04 – Erie County – Audit Period January 1, 2020 to December 31, 2023

The limited procedures engagement (LPE) conducted for District Court 06-1-04 in Erie County, Pennsylvania, covering January 1, 2020, to December 31, 2023, aimed to verify the accurate assessment, reporting, and timely remittance of funds collected on behalf of the Commonwealth. Following Section 401(c) of the Fiscal Code requirements, the procedures involved comparing data from the […]

October 11, 2025

District Court 49-1-01 – Centre County – Audit Period January 1, 2020 to December 31, 2024

The audit of District Court 49-1-01 in Centre County, Pennsylvania, covering January 1, 2020, to December 31, 2024, was conducted under Section 401(c) of The Fiscal Code. The audit aimed to assess compliance with state laws and AOPC policies concerning money collection on behalf of the Commonwealth. Key audit procedures included verifying data consistency provided […]

October 11, 2025

District Court 37-4-03 – Forest County – Audit Period January 1, 2020 to December 31, 2024

A compliance audit was conducted for the District Court 37-4-03, Forest County, Pennsylvania, covering the period from January 1, 2020, to December 31, 2024. The audit aimed to assess the court’s adherence to state laws, regulations, and AOPC policies regarding the collection, assessment, reporting, and remittance of money on behalf of the Commonwealth. Audit procedures […]

AuditsAudit Category: District Courts

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General