Published April 10, 2026
About This Audit
The compliance audit of District Court 23-02-04 in Berks County, Pennsylvania, was conducted for January 1, 2021, to December 31, 2024. The purpose was to verify compliance with state laws, regulations, and AOPC procedures for collecting and remitting funds to the Commonwealth. Due to limitations, including restricted access to certain cases, the audit could not conclusively determine full compliance. However, procedures involving obtaining and matching financial data from the AOPC and the Pennsylvania Department of Revenue were performed, showing accurate receipts and disbursements totaling $1,072,235. The audit noted a failure to adhere to record retention guidelines. Disbursements accurately matched the amounts owed to the state. This is an automated summary. Please rely on the contents included in the released audit report.