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PA Department of the Auditor General

Published June 3, 2025

About This Audit

A compliance audit was conducted on District Court 05-2-15 in Allegheny County, Pennsylvania, covering the period from January 1, 2019, to December 31, 2023. The audit aimed to verify the court’s adherence to state laws, regulations, and AOPC policies regarding the collection, assessment, and remittance of fines, costs, fees, and surcharges. Audit procedures included checking data alignment between the AOPC and the Pennsylvania Department of Revenue, evaluating collections and variances, assessing internal controls, and verifying the accuracy of deposits and disbursements. The report concluded that District Court 05-2-15 generally complied with the applicable regulations during the audit period.

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Pennsylvania Department
of the Auditor General