District Court 38-1-08 – Montgomery County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit for Montgomery County’s District Court 38-1-08, covering January 1, 2019, to December 31, 2023, was carried out to assess compliance with state laws, regulations, and AOPC policies regarding the collection and remittance of moneys on behalf of the Commonwealth. Audit procedures included data verification with the Pennsylvania Department of Revenue, analysis of fines, fees, and surcharges, and evaluation of internal controls related to the audit objectives. The audit concluded that the district court complied in all significant aspects with the relevant standards. The report summarized total receipts and disbursements during the audit period, amounting to $1,947,707, matched with disbursements to the Commonwealth. Prior recommendations regarding management of warrants and DL-38s were reviewed, indicating improvements. This positive audit outcome reflects the district court’s effective internal controls and compliance with financial regulations.