Published November 13, 2026
About This Audit
The compliance audit of District Court 45-1-06 in Lackawanna County, Pennsylvania, aimed to assess the court’s adherence to state laws and regulations concerning money collection for the Commonwealth from January 1, 2021, to December 31, 2024. The audit was conducted under Section 401(c) of The Fiscal Code and focused on the accuracy of the court’s assessment, reporting, and remittance of funds. The audit scope was limited due to restrictions on accessing certain case documents affected by expungement, juvenile status, or the Pennsylvania Clean Slate Law, preventing a conclusive determination of compliance. The audit revealed inadequate internal controls over the court’s bank account. Despite limitations, the audit involved reviewing data from the AOPC and the Pennsylvania Department of Revenue to ensure consistency between funds collected and disbursed, with a total of $1,279,517 matched. The Department of Revenue will use this summary to settle the district court’s account. This is an automated summary. Please rely on the contents included in the released audit report.