District Court 38-1-06 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for District Court 38-1-06 in Montgomery County, Pennsylvania, covering January 1, 2020, to December 31, 2023. The audit aimed to verify if the court adhered to state laws, regulations, and AOPC policies concerning money collection on behalf of the Commonwealth. Key audit procedures involved validating data accuracy from the AOPC and Pennsylvania Department of Revenue, checking the consistency of court assessments, reviewing internal controls, and ensuring accurate reporting and remittance of collected funds. The audit found that the court generally complied with required laws but highlighted recurring issues with inadequate arrest warrant procedures. The summarized financial report of the district court reflects compliance with collection and disbursement requirements, with total receipts and disbursements amounting to $1,048,542. The issue of inadequate arrest warrant procedures remains a recurring finding in previous audits. The audit results provide a reasonable basis for its conclusions and have been shared with the district court’s management. This is an automated summary. Please rely on the contents included in the released audit report.