Lackawanna County Recorder of Deeds – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Recorder of Deeds in Lackawanna County, Pennsylvania, for January 1, 2020, to December 31, 2023, aimed to verify the correct assessment, reporting, and prompt remittance of moneys collected on behalf of the Commonwealth. Conducted as per The Fiscal Code’s Sections 401(b) and 401(d), the audit concluded general compliance with significant state laws and regulations, albeit noting a finding on inadequate accountability over funds held in escrow. The issue stemmed from a lack of a liabilities report for undisbursed funds totaling $1,436,440. Recommendations included identifying liabilities, following escheat procedures for unidentified funds, and ensuring reconciled cash matches obligations monthly. Management intends to work with their software provider to comply with these suggestions. The audit’s conclusions provide reasonable assurance of compliance, facilitating the Department of Revenue’s account settlement for the Recorder’s office. This is an automated summary. Please rely on the contents included in the released audit report.