District Court 32-1-25 – Delaware County – Audit Period January 1, 2019 to December 31, 2023

The compliance audit of District Court 32-1-25 in Delaware County, Pennsylvania, was conducted for the period from January 1, 2019, to November 3, 2023. Its main objective was to assess compliance with state laws, regulations, and AOPC administrative procedures related to the collection and management of fines, costs, fees, and surcharges. The audit procedures included verifying collections against Department of Revenue data, assessing internal controls, evaluating case handling, and confirming the accuracy of financial transactions. The audit concluded that the district court largely complied with applicable regulations, although it identified two key issues: inadequate internal controls over manual receipts and deficiencies in arrest warrant and DL-38 procedures. These findings suggest areas for improvement in managing court finances and maintaining compliance assurance. In closing, the report appreciates the cooperation of the district court’s management during the audit process.