District Court 38-1-15 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 38-1-15 in Montgomery County, Pennsylvania, covering January 1, 2020, to December 31, 2023, was conducted to assess compliance with state laws, regulations, and AOPC policies related to the collection and remittance of moneys on behalf of the Commonwealth. Key procedures included verifying data from the AOPC and Pennsylvania Department of Revenue, evaluating internal controls, and ensuring accurate assessment, collection, and recording of fines, fees, and surcharges. The audit concluded that the district court generally complied with regulations, though it noted recurring issues with inadequate arrest warrant procedures. The audit emphasized the importance of maintaining effective internal controls to ensure compliance. The district court was found to have accurately assessed, reported, and remitted funds, with a total receipt and disbursement of $406,266 during the audit period. This is an automated summary. Please rely on the contents included in the released audit report.