Pennsylvania Commission on Crime and Delinquency – Education and Training Accounts for Sheriffs and Deputy Sheriffs and Constables – Revenues and Expenditures of the First Chance Trust Fund – Performance Audit for the Period July 1, 2023 to June 30, 2024

The performance audit of the Pennsylvania Commission on Crime and Delinquency (PCCD) focused on the compliance of the Sheriffs and Deputy Sheriffs and Constables Education and Training Accounts and the First Chance Trust Fund. Conducted from July 1, 2023, to June 30, 2024, the audit found that the PCCD complied with relevant laws, regulations, and guidelines for training accounts, ensuring accurate processing of financial transactions. However, weaknesses were identified in the Trust Fund’s grant award process, particularly in maintaining conflict of interest forms and documentation for application review and scoring. Eight recommendations were made to enhance accountability and transparency. PCCD agreed or partially agreed with six recommendations but disagreed with two. The audit commended the PCCD for implementing prior recommendations and suggested further improvements to maximize the Trust Fund’s impact on at-risk youth. The audit results project a constructive approach for refining PCCD’s operations. This is an automated summary. Please rely on the contents included in the released audit report.