District Court 10-1-04 – Westmoreland County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of District Court 10-1-04 in Westmoreland County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. The audit aimed to evaluate the court’s compliance with state laws and AOPC policies regarding the collection and remittance of moneys on behalf of the Commonwealth. Key procedures included verifying data accuracy from AOPC and the Department of Revenue, assessing internal controls, and reviewing cases for appropriate handling of fines, fees, and surcharges. While the court generally complied with relevant regulations, the audit identified inadequate procedures related to arrest warrants and DL-38 requests. Despite these findings, the court’s financial transactions were accurately reported. The summary of the audit, which includes receipts and disbursements, was prepared in compliance with Department of Revenue requirements. This is an automated summary. Please rely on the contents included in the released audit report.