AuditsAudit Category: District Courts

January 5, 2026

District Court 38-1-19 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit conducted on District Court 38-1-19 in Montgomery County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. The audit assessed whether the court adhered to state laws, regulations, and AOPC procedures concerning the collection and remittance of moneys on behalf of the Commonwealth. Key audit procedures included comparing data […]

December 31, 2025

District Court 35-2-02 – Mercer County – Audit Period January 1, 2020 to December 31, 2023

Between January 1, 2020, and December 31, 2023, a Limited Procedures Engagement (LPE) was conducted for District Court 35-2-02 in Mercer County, Pennsylvania, to ensure compliance with state laws and regulations in managing court collections. The LPE focused on accurately assessing, reporting, and remitting collected funds to the Commonwealth of Pennsylvania. It involved verifying data […]

December 31, 2025

District Court 05-3-13 – Allegheny County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted on District Court 05-3-13 in Allegheny County, Pennsylvania, for January 1, 2019, to December 31, 2023, under Section 401(c) of The Fiscal Code. The audit assessed compliance with state laws and AOPC policies regarding the collection, assessment, and remittance of fines, fees, and surcharges. Procedures included matching data with the […]

December 28, 2025

District Court 35-3-02 – Mercer County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 35-3-02 in Mercer County, Pennsylvania, covering January 1, 2020, to December 31, 2023, was conducted following Section 401(c) of The Fiscal Code. The audit aimed to assess if the district court adhered to state laws, regulations, and AOPC policies regarding the collection, assessment, and remittance of funds due to […]

December 28, 2025

District Court 32-1-31 – Delaware County – Audit Period January 1, 2019 to December 31, 2024

The compliance audit of District Court 32-1-31 in Delaware County, Pennsylvania examined the court’s adherence to laws and regulations regarding the collection and remittance of funds to the Commonwealth from January 1, 2019, to August 23, 2024. The audit assessed whether collections, including fines, fees, and surcharges, were properly assessed, reported, and remitted. Procedures involved […]

December 18, 2025

District Court 46-3-02 – Clearfield County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

A compliance audit was conducted for District Court 46-3-02 in Clearfield County, Pennsylvania, covering the period from January 1, 2020, to December 31, 2024. This audit aimed to ensure compliance with state laws and regulations about the collection and remittance of moneys on behalf of the Commonwealth. The scope of the audit was limited due […]

December 18, 2025

District Court 38-1-06 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for District Court 38-1-06 in Montgomery County, Pennsylvania, covering January 1, 2020, to December 31, 2023. The audit aimed to verify if the court adhered to state laws, regulations, and AOPC policies concerning money collection on behalf of the Commonwealth. Key audit procedures involved validating data accuracy from the AOPC […]

December 18, 2025

District Court 07-1-09 – Bucks County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit for District Court 07-1-09 in Bucks County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. Conducted per Section 401(c) of The Fiscal Code, the audit assessed compliance with state laws, regulations, and AOPC policies related to the collection and remittance of funds on behalf of the Commonwealth. However, […]

December 18, 2025

District Court 05-2-23 – Allegheny County – Audit Period January 1, 2019 to December 31, 2023

The limited procedures engagement (LPE) of District Court 05-2-23 in Allegheny County, Pennsylvania, covered the period from January 1, 2019, to December 31, 2023. Its goal was to verify that all money collected on behalf of the Commonwealth was correctly assessed, reported, and promptly remitted. The LPE confirmed the alignment of data between the Administrative […]

December 18, 2025

District Court 05-2-02 – Allegheny County – Audit Period January 1, 2020 to December 31, 2024

A compliance audit was conducted on District Court 05-2-02 in Allegheny County, Pennsylvania, covering January 1, 2020, to December 31, 2024. The audit aimed to assess the court’s adherence to state laws and Administrative Office of Pennsylvania Courts (AOPC) policies regarding the correct assessment, reporting, and remittance of collected moneys. Key audit procedures included verifying […]

AuditsAudit Category: District Courts

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General