District Court 32-2-53 – Delaware County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit for District Court 32-2-53 in Delaware County, Pennsylvania, covered the period from January 1, 2019, to December 31, 2023. Conducted under Section 401(c) of The Fiscal Code, the audit aimed to assess the district court’s adherence to state laws, regulations, and Administrative Office of Pennsylvania Courts (AOPC) policies concerning the collection and remittance of funds to the Commonwealth. Key procedures included matching data between the AOPC and the Pennsylvania Department of Revenue, evaluating collections by category, assessing internal controls, and reviewing specific cases for compliance. The audit found the district court mostly compliant, except for two issues: inadequate internal controls over manual receipts and inadequate arrest warrant procedures. Despite these findings, most aspects were satisfactory. The Department of Revenue will use the audit’s summary of receipts and disbursements for account settlement. The audit acknowledges the district court’s cooperation and concludes with recommendations for improvement.