District Court 35-2-02 – Mercer County – Audit Period January 1, 2020 to December 31, 2023

Between January 1, 2020, and December 31, 2023, a Limited Procedures Engagement (LPE) was conducted for District Court 35-2-02 in Mercer County, Pennsylvania, to ensure compliance with state laws and regulations in managing court collections. The LPE focused on accurately assessing, reporting, and remitting collected funds to the Commonwealth of Pennsylvania. It involved verifying data matches between the Administrative Office of Pennsylvania Courts and the Department of Revenue, evaluating internal controls, and assessing compliance with legal assessments. The court’s receipts and disbursements included various fines and fees amounting to $1,012,022, all of which were disbursed accurately to the Commonwealth. The report did not identify any non-compliance issues. This is an automated summary. Please rely on the contents included in the released audit report.