District Court 32-1-21 – Delaware County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for District Court 32-1-21 in Delaware County, Pennsylvania, covering January 1, 2019, to December 31, 2023, as required by The Fiscal Code. The audit aimed to verify the court’s adherence to state laws, regulations, and AOPC policies in managing Commonwealth funds. Procedures included validating data from the AOPC and PA Department of Revenue, analyzing collections of fines, fees, and surcharges, assessing internal controls, and evaluating the issuance of warrants. The audit revealed general compliance but identified issues with arrest warrant and DL-38 procedures, manual receipt controls, and missing case files. Despite these findings, the audit confirmed the accuracy of revenue and disbursements reported, noting a balance due of $3,994. The report, which includes findings and recommendations, was shared with the court’s management for further action. These findings and procedural details were verified with related data from the Department of Revenue. This is an automated summary. Please rely on the contents included in the released audit report.