Centre County Register of Wills/Clerk of Orphans’ Court – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Register of Wills/Clerk of Orphans’ Court in Centre County, Pennsylvania, was conducted for the period January 1, 2020, to December 31, 2023, as mandated by Sections 401(b) and 401(d) of The Fiscal Code. The audit aimed to assess whether receipts collected on behalf of the Commonwealth were accurately assessed, reported, and promptly remitted. It found that the County Officer substantially complied with the relevant state laws and regulations for the specified period. Receipts included inheritance taxes and several fees associated with legal processes, such as marriage license taxes. The audit resulted in some proposed adjustments, notably a $1,220 adjustment related to prior and current undisbursed fees. This audit was to determine accurate compliance in financial transactions with the state and is not intended for other uses.