Published August 17, 2026
About This Audit
A compliance audit was conducted for District Court 36-2-01 in Beaver County, Pennsylvania, covering the period from January 1, 2021, to December 31, 2024. The audit aimed to review compliance with state laws and regulations regarding the collection and remittance of funds on behalf of the Commonwealth. The audit was limited due to restricted access to certain records impacted by expungement, juvenile status, or Pennsylvania Clean Slate Law, preventing a full conclusion on the district court’s compliance. Despite restrictions, some procedures were performed, such as verifying data from the AOPC and the Department of Revenue. Among the audit findings was inadequate internal control over manual receipts. A proposed audit adjustment addressed a discrepancy, and the report’s contents were communicated with court management. The audit highlights issues with data accessibility and reimbursement of collected funds. This is an automated summary. Please rely on the contents included in the released audit report.