Jefferson County Clerk of the Court of Common Pleas/Prothonotary – Audit Period January 1, 2019 to December 31, 2022

A compliance audit of the Clerk of the Court of Common Pleas/Prothonotary in Jefferson County, Pennsylvania, covering January 1, 2019, to December 31, 2022, was conducted to ensure funds were correctly assessed, reported, and remitted per state laws (Sections 401(b) and (d) of The Fiscal Code). The audit found that while the Office generally complied with applicable laws, issues with outstanding check procedures and internal controls over manual receipts were identified as recurring problems. Receipts involved various fines, costs, fees, and surcharges collected on behalf of the Commonwealth, including taxes and fees like Writ Taxes and Divorce Complaint Surcharges. Total disbursements made by the Clerk during the period amounted to $2,075,400, and the Prothonotary disbursed $112,438. The audit’s findings necessitated proposed adjustments disclosed in the report, which have been discussed with the Office’s management. This is an automated summary. Please rely on the contents included in the released audit report.