District Court 43-2-02 – Monroe County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of District Court 43-2-02 in Monroe County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. The objective was to assess the court’s adherence to state laws, regulations, and Administrative Office of Pennsylvania Courts (AOPC) policies regarding the collection and remittance of funds on behalf of the Commonwealth. Procedures included verifying data consistency between court records and the Department of Revenue, evaluating internal controls, and reviewing case management. The audit concluded that the district court generally complied with the relevant legal and administrative requirements. Total disbursements matched the receipts, with no balance owed. The report aimed to provide a summary for the Department of Revenue to state and settle the district court’s accounting. The audit was performed under the mandate of the Pennsylvania Fiscal Code, with the court’s management acknowledged for their cooperation.