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PA Department of the Auditor General

Published September 11, 2026

About This Audit

A compliance audit was conducted for District Court 32-2-54 in Delaware County, Pennsylvania, covering January 1, 2021, to December 31, 2024, as required by Section 401(c) of The Fiscal Code. The audit focused on whether the court complied with state laws and Administrative Office of Pennsylvania Courts (AOPC) policies related to the proper assessment, reporting, and remittance of funds collected on behalf of the Commonwealth. The audit faced limitations due to restricted access to certain case information, leading to an inability to express a comprehensive conclusion on the court’s compliance. Despite this, procedures were performed to verify the accuracy of data from the AOPC and Pennsylvania Department of Revenue. The summary of the court’s receipts and disbursements is provided to assist the Department of Revenue in settling the court’s account. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General