Published September 11, 2026
About This Audit
A compliance audit was conducted on District Court 10-3-05 in Westmoreland County, Pennsylvania, covering January 1, 2020, to December 31, 2024, based on the requirements of Section 401(c) of The Fiscal Code. The audit aimed to determine the court’s compliance with state laws and Administrative Office of Pennsylvania Courts (AOPC) procedures related to collecting and remitting moneys on behalf of the Commonwealth. However, limitations, such as restricted access to certain case information, prevented a conclusion on overall compliance. Despite these limitations, data provided by the AOPC and the Pennsylvania Department of Revenue were evaluated, showing that receipts and disbursements were properly matched and accounted for. The audit identified a failure to follow the Supreme Court of Pennsylvania’s records retention schedule, discussed with the district court management. The report includes a summary of receipts and disbursements. This is an automated summary. Please rely on the contents included in the released audit report.