District Court 56-3-04 – Carbon County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 56-3-04 in Carbon County, Pennsylvania, was conducted for January 1, 2020, to December 31, 2023, as required by The Fiscal Code. The audit aimed to verify adherence to state laws, regulations, and Administrative Office of Pennsylvania Courts policies concerning the collection of moneys for the Commonwealth. The audit procedures included comparing AOPC and Department of Revenue data, analyzing collection variances, assessing internal controls, and verifying the accuracy of deposits, disbursements, and manual receipts. The audit concluded that the district court generally complied with applicable laws and regulations. A summary of receipts and disbursements was consistent with Pennsylvania Department of Revenue records, with total disbursements reaching $3,581,480. No significant inaccuracies were found. The audit results were shared with district court management, and the auditor was satisfied with compliance based on the procedures performed.