District Court 38-1-19 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit conducted on District Court 38-1-19 in Montgomery County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. The audit assessed whether the court adhered to state laws, regulations, and AOPC procedures concerning the collection and remittance of moneys on behalf of the Commonwealth. Key audit procedures included comparing data from AOPC and the Department of Revenue, evaluating internal controls, and checking the accuracy and timeliness of deposits and disbursements. The audit found compliance, except for issues with recurrent inadequate procedures related to arrest warrants and DL-38 forms, and the failure to deposit receipts on the same day as collected. The report concluded that District Court 38-1-19 displayed overall compliance with the necessary requirements, acknowledging some areas for improvement. This is an automated summary. Please rely on the contents included in the released audit report.