District Court 19-2-02 – York County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

A limited procedures engagement (LPE) was conducted for District Court 19-2-02 in York County, Pennsylvania, covering January 1, 2020, to December 31, 2023. The LPE aimed to ensure all moneys collected on behalf of the Commonwealth were correctly assessed, reported, and promptly remitted. Key procedures included matching data from the Administrative Office of Pennsylvania Courts with the Department of Revenue, analyzing collections for unusual variances, assessing internal controls, ensuring compliance with laws, and verifying the accuracy and timeliness of deposits and disbursements. No issues of non-compliance with state laws were found during the LPE, and the district court’s accounts showed proper receipts and disbursements totaling $2,304,022. The LPE did not adhere to Government Auditing Standards, and while adjustments were proposed, no opinion was issued on the accuracy of amounts in the summary report. The findings allow the Department of Revenue to state and settle