District Court 03-2-11 – Northampton County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for District Court 03-2-11 in Northampton County, Pennsylvania, covering January 1, 2019, to December 31, 2023. The audit assessed whether the court adhered to state laws, regulations, and policies of the Administrative Office of Pennsylvania Courts regarding the collection and remittance of funds to the Commonwealth. The procedures involved include verifying the accuracy of collected data, comparing collections by category, evaluating internal controls, and assessing the accuracy of disbursements and receipts. The findings show that the court generally complied with the relevant regulations, except for recurring inadequate arrest warrant procedures. The audit confirmed $2,112,089 in disbursements to the Department of Revenue without any balance due. The audit findings, detailed receipts, and disbursements were shared with court management to address noted deficiencies. The auditor extends appreciation to the district court for their cooperation.