District Court 38-1-01 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

A Limited Procedures Engagement (LPE) was conducted for District Court 38-1-01 in Montgomery County, Pennsylvania, covering January 1, 2020, to December 31, 2023. Required by The Fiscal Code, the LPE aimed to assess whether the court correctly collected, reported, and remitted moneys on behalf of the Commonwealth. The procedures included verifying data from the Administrative Office of Pennsylvania Courts and the Department of Revenue, evaluating internal controls, and ensuring compliance with legal assessments of fines and surcharges. The audit found no compliance issues. Total disbursements of $1,109,167 matched receipts, with no outstanding balances. Adjustments were not required. The report was intended only for assessing Commonwealth collections, not for other purposes, and findings were shared with district court management.