District Court 32-1-24 – Delaware County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted on District Court 32-1-24 in Delaware County, Pennsylvania, for the period between January 1, 2019, and December 7, 2023, per requirements of The Fiscal Code. The audit assessed the court’s compliance with state laws and Administrative Office of Pennsylvania Courts (AOPC) policies regarding the collection and remittance of fines, fees, and surcharges. Audit procedures included verifying reported amounts with data from relevant departments, evaluating internal controls, and reviewing case management practices. The audit concluded that the court generally complied with applicable regulations; however, issues were identified, including inadequate procedures for arrest warrants, missing case files, and weak internal controls over manual receipts. These findings were discussed with court management. The report also includes a summary of the district court’s financial transactions, aligned with departmental requirements, indicating a balanced account for the audit period after proposed adjustments.