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, analyzing collections by category, evaluating internal controls, and examining warrant procedures. The audit concluded that the district court generally complied with regulations, aside from recurring issues with arrest warrant and DL-38 procedures. Receipts and disbursements were reported accurately, totaling $1,409,976, with no discrepancies found in the summary provided by the Department of Revenue. This is an automated summary. Please rely on the contents included in the released audit report.