District Court 05-3-14 – Allegheny County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for District Court 05-3-14 in Allegheny County, Pennsylvania, covering January 1, 2019, to December 31, 2023. The audit aimed to assess the court’s compliance with state laws and AOPC procedures regarding the collection and remittance of funds to the Commonwealth. Key procedures included verifying data from the AOPC and the Department of Revenue, evaluating internal controls, and reviewing case handling for fines, fees, and surcharges. The audit concluded that the court largely complied with relevant laws and procedures, but noted two deficiencies: receipts were not always deposited on the same day as collected, and procedures for arrest warrants and DL-38s were insufficient. The district court is responsible for maintaining effective internal controls and ensuring correct money handling practices. This is an automated summary. Please rely on the contents included in the released audit report.