Carbon County Recorder of Deeds – Audit Period January 1, 2020 to December 31, 2024

A compliance audit was conducted on the Recorder of Deeds in Carbon County, Pennsylvania, covering the period from January 1, 2020, to December 31, 2024. The audit aimed to verify whether all collected moneys were properly assessed, reported, and remitted in accordance with state laws and regulations. Although the Recorder of Deeds generally complied with these regulations, the audit identified inadequate internal controls over manual receipts. Issues included the lack of records for the total manual receipts purchased, absence of a manual receipts log, and non-sequential purchase of manual receipt books. Additionally, manual receipt numbers and file numbers were not properly recorded in the computer system during downtimes. The audit report included summaries of receipts and disbursements, specifically for Realty Transfer Taxes and Writ Taxes, and Judicial Computer System/Access To Justice Fees, and recommended improvements in documentation and internal controls to enhance compliance. This is an automated summary. Please rely on the contents included in the released audit report.