District Court 10-3-10 – Westmoreland County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for District Court 10-3-10 in Westmoreland County, Pennsylvania, covering January 1, 2019, to December 31, 2023. The audit aimed to verify the court’s adherence to state laws, regulations, and Administrative Office of Pennsylvania Courts (AOPC) policies regarding the collection, assessment, reporting, and remittance of moneys for the Commonwealth. Key procedures included data comparison from the AOPC and Pennsylvania Department of Revenue, evaluation of internal controls, and accuracy checks on collections and disbursements. The audit concluded that the court complied significantly with the relevant requirements. Receipts during the period amounted to $1,729,492, disbursed fully to the Commonwealth. Proposed audit adjustments did not affect the outlined summary. This audit, not conducted under Government Auditing Standards, reaffirmed the district court’s responsibility for maintaining effective internal controls and compliance. The findings were discussed with the district court’s management.