Carbon County Prothonotary – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Carbon County Prothonotary in Pennsylvania, covering January 1, 2020, to December 31, 2023, assessed compliance with state laws regarding the collection, assessment, reporting, and remittance of monies for the Commonwealth. The audit, conducted under Pennsylvania’s Fiscal Code requirements, revealed that the County Officer adhered to the laws in most significant respects, but noted inadequate internal controls over manual receipts. Specifically, the office lacked proper documentation and records for manual receipts issued during system downtimes, increasing the risk of financial mismanagement. The audit recommended establishing robust internal control practices to maintain logs and records for manual receipts. During the audit period, the county transitioned to a new case management system, and the office was advised to issue manual receipts temporarily without a procedure to retain copies. In response, new procedures have been developed to remedy these issues, ensuring compliance and financial integrity.