District Court 05-2-38 – Allegheny County – Audit Period January 1, 2020 to December 31, 2023

A Limited Procedures Engagement (LPE) was conducted for District Court 05-2-38 in Allegheny County, Pennsylvania, covering January 1, 2020, to December 31, 2023. This evaluation aimed to determine if all moneys collected on behalf of the Commonwealth were correctly assessed, reported, and promptly remitted, as required by Section 401(c) of The Fiscal Code. Procedures included matching data from the Administrative Office of Pennsylvania Courts and the Department of Revenue, assessing internal controls, and verifying compliance with applicable laws. The audit found no issues with compliance; all collections and disbursements were accurately processed, with $167,112 disbursed to the Commonwealth. The report’s purpose was strictly for accounting settlement purposes, not for broader audits. The report also provides a summary of receipts and disbursements and was distributed to various state officials involved. Evaluators appreciated the cooperation of the district court’s management during this engagement. The full report