Published July 6, 2026
About This Audit
A compliance audit was conducted on District Court 23-3-05, Berks County, Pennsylvania, for January 1, 2021, to December 31, 2024, as mandated by the Fiscal Code. The audit aimed to determine if the court adhered to state laws and AOPC policies regarding the collection and remittance of funds to the Commonwealth. The audit faced limitations since certain case records were restricted due to expungement or juvenile status, preventing a comprehensive conclusion on compliance. Despite this, procedures were able to validate that amounts reported by AOPC matched those received by the Department of Revenue. A key finding was that bank deposit slips had not been validated. Total disbursements during the period amounted to $1,909,742, reflecting fines and fees collected on various cases. While an accurate summary of receipts and disbursements was achieved, the scope was insufficient to assure full compliance. This is an automated summary. Please rely on the contents included in the released audit report.