District Court 24-3-04 – Blair County – Audit Period January 1, 2020 to December 31, 2023

The limited procedures engagement (LPE) was performed for District Court 24-3-04 in Blair County, Pennsylvania, covering the period from January 1, 2020, to December 31, 2023. Required by Section 401(c) of The Fiscal Code, its objective was to verify the correct assessment, reporting, and remittance of moneys collected on behalf of the Commonwealth. This included comparing data from the Administrative Office of Pennsylvania Courts (AOPC) and the Pennsylvania Department of Revenue, evaluating internal controls, and ensuring compliance with relevant laws. The audit was limited to specific procedures and did not follow Government Auditing Standards. No noncompliance issues were found during the LPE, and a summary of receipts and disbursements was provided in the report. The LPE focused solely on determining the district court’s financial fidelity and is not suitable for other purposes. Future compliance audits may occur if deemed necessary by the Department of Revenue.