District Court 38-1-12 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 38-1-12 in Montgomery County, Pennsylvania was conducted for the period from January 1, 2020, to December 31, 2023. The audit aimed to evaluate the court’s adherence to state laws, regulations, and policies related to collecting, reporting, and remitting moneys on behalf of the Commonwealth. Key procedures included comparing data from the Administrative Office of Pennsylvania Courts (AOPC) and the Department of Revenue, assessing internal controls, and verifying the accuracy of collections and disbursements. The audit concluded that the district court generally complied with relevant laws and policies, with the exception of inadequate arrest warrant procedures, which were a recurring issue. The Department of Revenue may use the audit summary to settle the court’s account. We found no significant inaccuracies in the reported financial data, other than necessary adjustments disclosed in the audit report’s summary.