Butler County Sheriff – Audit Period September 1, 2019 to February 23, 2023

A compliance audit of the Butler County Sheriff’s Office in Pennsylvania, covering September 1, 2019, to February 28, 2023, evaluated the proper collection and remittance of moneys on behalf of the Commonwealth. The audit, conducted under Section 401(e) of The Fiscal Code, found that the Office generally complied with state laws, but uncovered three significant issues: inadequate accountability over funds held in escrow, inadequate internal controls over manual receipts, and inadequate segregation of duties and cash handling controls. The report provides a summary of receipts and disbursements involving the Pennsylvania Commission on Crime and Delinquency and the Pennsylvania State Police. Corrective actions have been suggested, particularly regarding the need for improved control over escrow funds and manual receipts. This is an automated summary. Please rely on the contents included in the released audit report.