District Court 03-3-02 – Northampton County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit for District Court 03-3-02 in Northampton County, Pennsylvania, covering the period from January 1, 2020, to December 31, 2023, aimed to assess whether the court complied with state laws and AOPC procedures regarding the collection and remittance of funds on behalf of the Commonwealth. The audit, conducted under the requirements of The Fiscal Code, examined internal controls, accuracy, and timeliness of deposits and disbursements, and compliance with legal procedures such as the issuance of warrants. The audit concluded that the district court generally adhered to compliance standards, except for inadequate arrest warrant procedures, which were identified as a recurring issue. The audit report was discussed with the court’s management, with a summary prepared for the Pennsylvania Department of Revenue to settle the court’s account. Overall, beyond noted adjustments, no significant inaccuracies were identified within the assessed financial data. This is an automated summary. Please rely on the contents included in the released audit report.