Northumberland County Recorder of Deeds/Register of Wills/Clerk of Orphans’ Court – Audit Period January 1, 2021 to December 31, 2024

The compliance audit for the Recorder of Deeds/Register of Wills/Clerk of Orphans’ Court in Northumberland County, Pennsylvania, covered January 1, 2021, to December 31, 2024. It aimed to determine compliance with state laws governing the assessment, reporting, and remittance of moneys collected on behalf of the Commonwealth. While the Office generally complied with these requirements, a significant finding highlighted inadequate internal controls over the bank account. The audit included evaluations of receipts from various taxes and fees, such as the Pennsylvania Realty Transfer Tax, Writ Taxes, Judicial Computer System/Access To Justice Fees, and others. The Department of Revenue’s cash management system facilitated efficient handling and reporting of these collections. The findings discussed with management led to suggested adjustments detailed in the audit report, which is primarily intended for the determination of compliance with financial obligations to the Commonwealth. This is an automated summary. Please rely on the contents included in the released audit report.