District Court 05-2-06 – Allegheny County – Audit Period January 1, 2019 to December 31, 2023

The compliance audit of District Court 05-2-06, Allegheny County, Pennsylvania, covered the period from January 1, 2019, to December 31, 2023. It was conducted to ensure compliance with state laws and Administrative Office of Pennsylvania Courts’ (AOPC) policies regarding the collection and remittance of moneys on behalf of the Commonwealth. The audit examined internal controls, accuracy, and timeliness of deposits, disbursements, and manual and voided receipts. Procedures included assessing data from the AOPC and the Pennsylvania Department of Revenue and evaluating large variances in collections. The audit concluded that the district court complied with relevant laws and procedures. The report details receipts and disbursements, including fines and fees collected across various categories. Total disbursements matched the reported receipts, and the findings were discussed with the district court’s management. No significant discrepancies were found, and the audit provides a reasonable basis for these conclusions.