District Court 05-2-26 – Allegheny County – Audit Period January 1, 2020 to December 31, 2023

The Department of Auditor General conducted a limited procedures engagement of District Court 05-2-26 in Allegheny County, Pennsylvania, for the period January 1, 2020 to December 31, 2023, as mandated by Article IV, Section 401(c) of The Fiscal Code. The goal was to verify that all funds collected for the Commonwealth were accurately assessed, reported, and remitted. Procedures included data verification from the Administrative Office of Pennsylvania Courts and the Department of Revenue, assessment of internal controls, and compliance checks with state laws regarding fines, fees, and surcharges. The audit found no compliance issues, indicating that the district court correctly managed and remitted funds. Total disbursements and receipts amounted to $326,700, covering various fine categories. This report serves primarily to assure the Pennsylvania Department of Revenue regarding the district court’s financial compliance. The summary of findings was shared with relevant state officials and is not intended for other uses.